POTLATCHDELTIC CORP, 10-K filed on 2/13/2025
Annual Report
v3.25.0.1
Document And Entity Information - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Feb. 10, 2025
Jun. 30, 2024
Cover [Abstract]      
Document Type 10-K    
Amendment Flag false    
Document Period End Date Dec. 31, 2024    
Document Fiscal Year Focus 2024    
Document Fiscal Period Focus FY    
Entity Registrant Name POTLATCHDELTIC CORPORATION    
Entity Central Index Key 0001338749    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Current Fiscal Year End Date --12-31    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
Entity Common Stock, Shares Outstanding   78,788,000  
Entity Public Float     $ 3,076.2
Entity Shell Company false    
Entity File Number 1-32729    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 82-0156045    
Entity Address, Address Line One 601 West 1st Ave    
Entity Address, Address Line Two Suite 1600    
Entity Address, City or Town Spokane    
Entity Address, State or Province WA    
Entity Address, Postal Zip Code 99201    
City Area Code (509)    
Local Phone Number 835-1500    
Document Annual Report true    
Document Transition Report false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction [Flag] false    
Title of each class Common Stock ($1 par value)    
Trading symbol(s) PCH    
Name of each exchange on which registered NASDAQ    
Documents Incorporated by Reference OCUMENTS INCORPORATED BY REFERENCE

Portions of the definitive proxy statement for the 2025 annual meeting of stockholders expected to be filed with the Commission on or about March 27, 2025, are incorporated by reference in Part III hereof.

   
Auditor Name KPMG LLP    
Auditor Location Seattle, Washington    
Auditor Firm ID 185    
Auditor Opinion

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated balance sheets of PotlatchDeltic Corporation and subsidiaries (the Company) as of December 31, 2024 and 2023, the related consolidated statements of operations, comprehensive income, stockholders’ equity, and cash flows for each of the years in the three-year period ended December 31, 2024, and the related notes (collectively, the consolidated financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for each of the years in the three-year period ended December 31, 2024, in conformity with U.S. generally accepted accounting principles.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the Company’s internal control over financial reporting as of December 31, 2024, based on criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission, and our report dated February 13, 2025 expressed an unqualified opinion on the effectiveness of the Company’s internal control over financial reporting

   
v3.25.0.1
Consolidated Statements of Operations - USD ($)
shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Revenues $ 1,062,076 $ 1,024,075 $ 1,330,780
Costs and expenses:      
Cost of goods sold 945,672 899,578 806,822
Selling, general and administrative expenses 83,212 75,730 76,506
CatchMark merger-related expenses 0 2,453 27,325
Environmental charge 0 0 5,550
Gain on fire damage 0 (39,436) (34,505)
Total costs and expenses 1,028,884 938,325 881,698
Operating income 33,192 85,750 449,082
Interest expense, net (28,923) (24,218) (27,400)
Pension settlement charge 0 0 (14,165)
Non-operating pension and other postretirement employee benefits 803 (914) (8,138)
Other 3,115 1,267 (67)
Income before income taxes 8,187 61,885 399,312
Income taxes 13,689 216 (65,412)
Net income $ 21,876 $ 62,101 $ 333,900
Net income per share:      
Basic $ 0.28 $ 0.78 $ 4.59
Diluted 0.28 0.77 4.58
Dividends per share $ 1.8 $ 1.8 $ 2.72
Weighted-average shares outstanding      
Basic 79,236 79,985 72,740
Diluted 79,339 80,167 72,922
v3.25.0.1
Consolidated Statements of Comprehensive Income - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Statement of Comprehensive Income [Abstract]      
Net income $ 21,876 $ 62,101 $ 333,900
Other comprehensive income (loss), net of tax:      
Pension and other postretirement employee benefits (9,726) 9,569 22,875
Cash flow hedges 20,835 (4,189) 118,015
Other comprehensive income, net of tax 11,109 5,380 140,890
Comprehensive income $ 32,985 $ 67,481 $ 474,790
v3.25.0.1
Consolidated Balance Sheets - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Current assets:    
Cash and cash equivalents $ 151,551 $ 230,118
Customer receivables, net 23,358 21,892
Inventories, net 82,926 78,665
Other current assets 41,295 46,258
Total current assets 299,130 376,933
Property, plant and equipment, net 408,913 372,832
Investment in real estate held for development and sale 50,809 56,321
Timber and timberlands, net 2,357,151 2,440,398
Intangible assets, net 13,861 15,640
Other long-term assets 175,579 169,132
Total assets 3,305,443 3,431,256
Current liabilities:    
Accounts payable and accrued liabilities 95,628 82,383
Current portion of long-term debt 99,552 175,615
Current portion of pension and other postretirement employee benefits 5,098 4,535
Total current liabilities 200,278 262,533
Long-term debt 935,100 858,113
Pension and other postretirement employee benefits 76,272 67,856
Deferred tax liabilities, net 21,123 36,641
Other long-term obligations 35,000 35,015
Total liabilities 1,267,773 1,260,158
Commitments and contingencies
Stockholders’ equity:    
Preferred stock, authorized 4,000 shares, no shares issued 0 0
Common stock, $1 par value, 200,000 shares authorized and 78,684 and 79,365 shares issued and outstanding 78,684 79,365
Additional paid-in capital 2,315,176 2,303,992
Accumulated deficit (470,331) (315,291)
Accumulated other comprehensive income 114,141 103,032
Total stockholders’ equity 2,037,670 2,171,098
Total liabilities and stockholders' equity $ 3,305,443 $ 3,431,256
v3.25.0.1
Consolidated Balance Sheets (Parentheticals) - $ / shares
Dec. 31, 2024
Dec. 31, 2023
Statement of Financial Position [Abstract]    
Preferred stock, authorized 4,000,000 4,000,000
Preferred stock, issued 0 0
Common stock, par value $ 1 $ 1
Common stock, authorized 200,000,000 200,000,000
Common stock, issued 78,684,000 79,365,000
Common stock, outstanding 78,684,000 79,365,000
v3.25.0.1
Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES      
Net income $ 21,876 $ 62,101 $ 333,900
Adjustments to reconcile net income to net cash from operating activities:      
Depreciation, depletion and amortization 113,098 121,154 98,234
Basis of real estate sold 86,870 31,392 29,921
Change in deferred taxes (12,776) (9,269) (5,257)
Pension and other postretirement employee benefits 4,575 6,446 15,259
Pension settlement charge     14,165
Equity-based compensation expense 11,010 9,115 18,497
Gain on fire damage 0 (39,436) (34,505)
Amortization related to redesignated forward-starting interest rate swaps 10,766 10,329 3,050
Interest received under swaps with other-than-insignificant financing element (29,673) (25,646) (3,002)
Other, net (1,278) (2,447) (1,283)
Change in working capital and operating-related activities, net of merger      
Receivables, net (1,468) 921 9,418
Inventories, net (4,694) (10,706) 4,410
Other assets 6,479 (758) (7,629)
Accounts payable and accrued liabilities (1,541) (12,558) 97
Other liabilities 199 (3,087) 3,115
Real estate development expenditures (8,088) (11,504) (8,102)
Funding of pension and other postretirement employee benefits (8,565) (3,336) (5,065)
Proceeds from insurance recoveries 1,680 36,400 26,678
Net cash from operating activities 188,470 159,111 491,901
CASH FLOWS FROM INVESTING ACTIVITIES      
Property, plant and equipment additions (63,891) (95,916) (56,976)
Timberlands reforestation and roads (24,764) (23,863) (17,718)
Acquisition of timber and timberlands (32,341) (1,834) (110,110)
Proceeds from property insurance   1,356 8,750
Cash acquired in CatchMark merger     23,571
Interest received under swaps with other-than-insignificant financing element 27,634 23,757 2,798
Other, net 1,300 1,196 2,165
Net cash from investing activities (92,062) (95,304) (147,520)
CASH FLOWS FROM FINANCING ACTIVITIES      
Distribution to common stockholders (142,350) (143,595) (208,133)
Repurchase of common stock (35,017) (25,011) (54,549)
Proceeds from issuance of long-term debt 176,000 40,000 317,500
Repayment of long-term debt (175,735) (40,000) (343,000)
Other, net (5,269) (3,104) (7,380)
Net cash from financing activities (182,371) (171,710) (295,562)
Change in cash, cash equivalents and restricted cash (85,963) (107,903) 48,819
Cash, cash equivalents and restricted cash at beginning of period 237,688 345,591 296,772
Cash, cash equivalents and restricted cash at end of period $ 151,725 $ 237,688 $ 345,591
v3.25.0.1
Consolidated Statements of Stockholders' Equity - USD ($)
$ in Thousands
Total
CatchMark Merger [Member]
Common Stock [Member]
Common Stock [Member]
CatchMark Merger [Member]
Additional Paid-in Capital [Member]
Additional Paid-in Capital [Member]
CatchMark Merger [Member]
Accumulated Deficit [Member]
Accumulated Other Comprehensive Income (Loss) [Member]
Balance, beginning of period at Dec. 31, 2021 $ 1,526,133   $ 69,064   $ 1,781,217   $ (280,910) $ (43,238)
Balance, beginning of period (shares) at Dec. 31, 2021     69,064,000          
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Net income 333,900           333,900  
Equity-based compensation expense 9,190       9,190      
Shares issued for stock compensation     $ 344   (344)      
Shares issued for stock compensation (shares)     344,000          
Repurchase of common stock (54,549)   $ (1,199)       (53,350)  
Repurchase of common stock (shares)     (1,199,000)          
Common stock issued   $ 515,766   $ 11,474   $ 504,292    
Common stock issued (shares)       11,474,000        
Pension plans and OPEB obligations, net of tax 22,875             22,875
Cash flow hedges, net of tax 118,015             118,015
Common dividends (208,133)           (208,133)  
Other transactions, net (44)       442   (486)  
Balance, end of period at Dec. 31, 2022 2,263,153   $ 79,683   2,294,797   (208,979) 97,652
Balance, end of period (shares) at Dec. 31, 2022     79,683,000          
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Net income 62,101           62,101  
Equity-based compensation expense 9,115       9,115      
Shares issued for stock compensation     $ 238   (238)      
Shares issued for stock compensation (shares)     238,000          
Repurchase of common stock (25,011)   $ (556)       (24,455)  
Repurchase of common stock (shares)     (556,000)          
Pension plans and OPEB obligations, net of tax 9,569             9,569
Cash flow hedges, net of tax (4,189)             (4,189)
Common dividends (143,595)           (143,595)  
Other transactions, net (45)       318   (363)  
Balance, end of period at Dec. 31, 2023 $ 2,171,098   $ 79,365   2,303,992   (315,291) 103,032
Balance, end of period (shares) at Dec. 31, 2023 79,365,000   79,365,000          
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Net income $ 21,876           21,876  
Equity-based compensation expense 11,010       11,010      
Shares issued for stock compensation     $ 166   (166)      
Shares issued for stock compensation (shares)     166,000          
Repurchase of common stock (35,017)   $ (847)       (34,170)  
Repurchase of common stock (shares)     (847,000)          
Pension plans and OPEB obligations, net of tax (9,726)             (9,726)
Cash flow hedges, net of tax 20,835             20,835
Common dividends (142,350)           (142,350)  
Other transactions, net (56)       340   (396)  
Balance, end of period at Dec. 31, 2024 $ 2,037,670   $ 78,684   $ 2,315,176   $ (470,331) $ 114,141
Balance, end of period (shares) at Dec. 31, 2024 78,684,000   78,684,000          
v3.25.0.1
Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Statement of Stockholders' Equity [Abstract]      
Common dividends, per share $ 1.80 $ 1.80 $ 2.72
v3.25.0.1
Pay vs Performance Disclosure - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Pay vs Performance Disclosure      
Net Income (Loss) $ 21,876 $ 62,101 $ 333,900
v3.25.0.1
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2024
Trading Arrangements, by Individual  
Material Terms of Trading Arrangement

During the three months ended December 31, 2024, none of the company's officers or directors adopted, modified or terminated any "Rule 10b5-1 trading arrangements" or "non-Rule 10b5-1 trading arrangements," as each term is defined in Item 408(a) of Regulation S-K under the Exchange Act.

Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
Rule10b51ArrModifiedFlag false
NonRule10b51ArrModifiedFlag false
v3.25.0.1
Cybersecurity Risk Management, Strategy, and Governance
12 Months Ended
Dec. 31, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]

Risk Management and Strategy

We understand the importance of identifying, assessing, and managing risks related to cybersecurity threats and data protection. We acknowledge the potential adverse effects of cybersecurity incidents on our business. As part of our enterprise risk management program, cybersecurity risks are evaluated alongside other company risks within the broader risk assessment process. Our data security plan incorporates a specialized cybersecurity risk assessment process, which helps us identify potential risks by benchmarking our procedures against National

Institute of Standards and Technology (NIST) standards and engaging third-party experts to test the security of our information systems. Key aspects of our risk management program include:

Monitoring Regulatory Changes: We monitor emerging data protection laws and, if necessary, implement changes to our policies and employee training processes.
Cybersecurity Policy Reviews: We regularly review and update (when applicable) our policies and procedures related to cybersecurity.
Security Tools and Response Exercises: We use various tools, such as network and endpoint monitoring, vulnerability assessments, penetration testing, and tabletop exercises, to assist in risk identification and assessment. We then use these findings (where applicable) to enhance our processes and technologies.
Employee Training: We conduct annual cybersecurity awareness training for all employees with computer access, as well as specific training for those who handle sensitive data or are involved in cybersecurity management.
Expert Collaboration: We work with third-party subject matter experts to assess cybersecurity threats, their severity, and potential mitigation strategies.
Safeguard Third-Party Data: Through policy, practice, and contracts (as applicable), we require employees, as well as third parties providing services on our behalf, to treat customer information and data with care.
Use of Third-Party Service Providers: As cybersecurity considerations affect the selection and oversight of our third-party service providers, we also conduct pre-engagement assessments for third-party providers based on the sensitivity of the data they handle, and annually review SOC 1 or 2 reports for certain outsourced service providers whose systems are utilized in processing company or employee data.
Phishing Simulations: Regular phishing simulations help employees recognize and respond to potential email threats, with additional training provided, as necessary
NIST Framework: We leverage the NIST incident handling framework to guide our responses to actual or potential cybersecurity incidents, covering identification, protection, detection, response, and recovery.

Cybersecurity Incident Response Process

Our incident response plan outlines the steps we take to prepare for, detect, respond to, and recover from cybersecurity incidents. This process includes assessing severity, escalating, containing, investigating, and remediating incidents, while ensuring compliance with applicable legal obligations and protecting our brand reputation. As part of this process, we regularly engage with third-party assessors and consultants to review and improve our cybersecurity program, focusing on compliance and areas for improvement. Our processes also address cybersecurity threat risks associated with our use of third-party service providers, including those in our supply chain who have access to our customer and employee data or our systems. Third-party risks are included within our enterprise risk management assessment program, as well as our cybersecurity specific risk identification program, both of which are discussed above.

Oversight of Cybersecurity Risk

Our cybersecurity risk management strategy is led by the Information Technology Director (IT Director) and the Director of Information Security (IS Director). Our IS Director has over eleven years of experience managing information security, developing cybersecurity strategy and implementing relevant and effective cybersecurity programs. Together, our IT Director and IS Director hold numerous credentials, including a Bachelor of Science in Cybersecurity & Information Assurance. Both have extensive experience in cybersecurity management with credentials including CISSP, CCSP, GIAC, GCFA, GCIH, and others.

The IT Director reports directly to the Chief Financial Officer, ensuring timely notification of significant cybersecurity incidents to the senior management team. The management team and the enterprise risk committee are informed about and monitor the prevention, mitigation, detection, and remediation of cybersecurity incidents through their management of, and participation in, the cybersecurity risk management and strategy processes described above, including the operation of our incident response plan. The enterprise risk committee, which includes the Chief Financial Officer, IT Director as well as other members of senior management, review cybersecurity risk management as a component of our overall enterprise risk management.

The audit committee of the board of directors is responsible for the oversight of the company’s enterprise risk management program. The audit committee’s oversight includes reviewing and discussing with management (at least annually) management’s report on assessment of risk exposure and risk management, the processes in place to identify and manage significant risks, steps taken by management to control or mitigate such exposures, and management’s report on cybersecurity risk management, which includes strategies to mitigate data protection and

cybersecurity risks. Additionally, the IT Director reports at least annually to the audit committee on cybersecurity threat risks, and our Chief Executive Officer reports regularly to the chair of our board of directors, and the full board of directors, as appropriate, about emerging threats to our operations, both at scheduled board meetings and through communications between board meetings.

Pursuant to the company’s incident response plan, if a significant cybersecurity incident occurs that may have a material effect on the company’s business or its financial statements, management will discuss the incident and management’s mitigation and remediation plan for such incident with the audit committee. As of the date of this report, we have not identified any cybersecurity threats, including as a result of any previous cybersecurity incidents, that have materially affected or are reasonably likely to materially affect our business strategy, results of operations, financial results, or long-term financial condition. For more information on cybersecurity risks, see the risk factor entitled “Cybersecurity incidents could disrupt business operations, result in the loss of critical and confidential information, and adversely impact our reputation and results of operations” in Part I – Item 1. Business, Item 1A. Risk Factors contained in this report.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block]

The audit committee of the board of directors is responsible for the oversight of the company’s enterprise risk management program. The audit committee’s oversight includes reviewing and discussing with management (at least annually) management’s report on assessment of risk exposure and risk management, the processes in place to identify and manage significant risks, steps taken by management to control or mitigate such exposures, and management’s report on cybersecurity risk management, which includes strategies to mitigate data protection and

cybersecurity risks. Additionally, the IT Director reports at least annually to the audit committee on cybersecurity threat risks, and our Chief Executive Officer reports regularly to the chair of our board of directors, and the full board of directors, as appropriate, about emerging threats to our operations, both at scheduled board meetings and through communications between board meetings.

Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] The audit committee of the board of directors is responsible for the oversight of the company’s enterprise risk management program.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] The audit committee’s oversight includes reviewing and discussing with management (at least annually) management’s report on assessment of risk exposure and risk management, the processes in place to identify and manage significant risks, steps taken by management to control or mitigate such exposures, and management’s report on cybersecurity risk management, which includes strategies to mitigate data protection and

cybersecurity risks. Additionally, the IT Director reports at least annually to the audit committee on cybersecurity threat risks, and our Chief Executive Officer reports regularly to the chair of our board of directors, and the full board of directors, as appropriate, about emerging threats to our operations, both at scheduled board meetings and through communications between board meetings.

Cybersecurity Risk Role of Management [Text Block]

Our cybersecurity risk management strategy is led by the Information Technology Director (IT Director) and the Director of Information Security (IS Director). Our IS Director has over eleven years of experience managing information security, developing cybersecurity strategy and implementing relevant and effective cybersecurity programs. Together, our IT Director and IS Director hold numerous credentials, including a Bachelor of Science in Cybersecurity & Information Assurance. Both have extensive experience in cybersecurity management with credentials including CISSP, CCSP, GIAC, GCFA, GCIH, and others.

The IT Director reports directly to the Chief Financial Officer, ensuring timely notification of significant cybersecurity incidents to the senior management team. The management team and the enterprise risk committee are informed about and monitor the prevention, mitigation, detection, and remediation of cybersecurity incidents through their management of, and participation in, the cybersecurity risk management and strategy processes described above, including the operation of our incident response plan. The enterprise risk committee, which includes the Chief Financial Officer, IT Director as well as other members of senior management, review cybersecurity risk management as a component of our overall enterprise risk management.

Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] The enterprise risk committee, which includes the Chief Financial Officer, IT Director as well as other members of senior management, review cybersecurity risk management as a component of our overall enterprise risk management.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]

Our cybersecurity risk management strategy is led by the Information Technology Director (IT Director) and the Director of Information Security (IS Director). Our IS Director has over eleven years of experience managing information security, developing cybersecurity strategy and implementing relevant and effective cybersecurity programs. Together, our IT Director and IS Director hold numerous credentials, including a Bachelor of Science in Cybersecurity & Information Assurance. Both have extensive experience in cybersecurity management with credentials including CISSP, CCSP, GIAC, GCFA, GCIH, and others.

Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]

The IT Director reports directly to the Chief Financial Officer, ensuring timely notification of significant cybersecurity incidents to the senior management team. The management team and the enterprise risk committee are informed about and monitor the prevention, mitigation, detection, and remediation of cybersecurity incidents through their management of, and participation in, the cybersecurity risk management and strategy processes described above, including the operation of our incident response plan. The enterprise risk committee, which includes the Chief Financial Officer, IT Director as well as other members of senior management, review cybersecurity risk management as a component of our overall enterprise risk management.

Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.0.1
Summary of Significant Accounting Policies
12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

GENERAL

PotlatchDeltic Corporation (collectively referred to in this report as the company, us, we or our) is a leading timberland Real Estate Investment Trust (REIT) with operations in nine states. We are engaged in activities associated with timberland management, including the sale of timber, the ownership and management of 2.1 million acres of timberlands and the purchase and sale of timberlands. We are also engaged in the manufacture and sale of wood products and the development of real estate. Our timberlands, real estate development projects and all of our Wood Products facilities are located within the continental United States. The primary market for our products is the United States. We converted to a REIT effective January 1, 2006.

CONSOLIDATION

The Consolidated Financial Statements include the accounts of PotlatchDeltic Corporation and its subsidiaries after the elimination of intercompany transactions and accounts.

USE OF ESTIMATES

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America, which we refer to in this report as GAAP, requires management to make estimates and judgments affecting the amounts reported in the financial statements and the accompanying notes. The actual results that we experience may differ materially from our estimates.

Cash, Cash Equivalents and Restricted Cash

Cash equivalents are investments that are highly liquid with original maturities of three months or less when purchased. The following provides a reconciliation of cash, cash equivalents, and restricted cash at December 31:

 

(in thousands)

 

2024

 

 

2023

 

 

2022

 

Cash and cash equivalents

 

$

151,551

 

 

$

230,118

 

 

$

343,809

 

Restricted cash included in other current and long-term assets1

 

 

174

 

 

 

7,570

 

 

 

1,782

 

Total cash, cash equivalents, and restricted cash

 

$

151,725

 

 

$

237,688

 

 

$

345,591

 

 

1.

Amounts included in restricted cash represent proceeds held by a qualified intermediary that were or are intended to be reinvested in timberlands. At December 31, 2024, 2023, and 2022, $0, $2.8 million and $0, respectively, was classified as Other current assets.

The following presents supplemental disclosures to the Consolidated Statements of Cash Flows:

 

 

 

Year Ended December 31,

 

(in thousands)

 

2024

 

 

2023

 

 

2022

 

NONCASH INVESTING AND FINANCING ACTIVITIES

 

 

 

 

 

 

 

 

 

Accrued property, plant and equipment additions

 

$

10,809

 

 

$

1,505

 

 

$

569

 

Accrued timberlands reforestation and roads

 

$

1,728

 

 

$

1,667

 

 

$

1,142

 

Equity issued as consideration in the CatchMark merger

 

$

 

 

$

 

 

$

508,314

 

Long-term debt and other liabilities assumed with CatchMark merger

 

$

 

 

$

 

 

$

323,102

 

 

 

 

 

 

 

 

 

 

 

CASH FLOW INFORMATION

 

 

 

 

 

 

 

 

 

Cash paid (received) during the year for:

 

 

 

 

 

 

 

 

 

Interest, net of amounts capitalized1

 

$

18,722

 

 

$

12,691

 

 

$

26,254

 

Income taxes, net

 

$

(5,667

)

 

$

18,428

 

 

$

70,000

 

 

1.

Cash paid for interest is net of proceeds from interest rate swaps and interest income. Net cash received for interest income totaled $7.4 million, $13.6 million, and $3.9 million for the years ended December 31, 2024, 2023 ,and 2022, respectively.

BUSINESS COMBINATIONS AND ACQUISITIONS

We apply the principles provided in the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 805, Business Combinations, to determine whether an acquisition involves an asset or a business. In determining whether an acquisition should be accounted for as a business combination or asset acquisition, we first determine whether substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets. If this is the case, the single identifiable asset or the group of similar assets is accounted for as an asset acquisition. If this is not the case, we then further evaluate whether the single identifiable asset or group of similar identifiable assets and activities includes, at a minimum, an

input and a substantive process that together significantly contribute to the ability to create outputs. If so, the transaction is accounted for as a business combination.

We account for business combinations using the acquisition method of accounting which requires that (i) identifiable assets acquired (including identifiable intangible assets) and liabilities assumed generally be measured and recognized at estimated fair value as of the acquisition date and (ii) the excess of the purchase price over the net estimated fair value of identifiable assets acquired and liabilities assumed be recognized as goodwill, which is not amortized for accounting purposes but is subject to testing for impairment at least annually. We measure and recognize asset acquisitions that are not deemed to be business combinations based on the cost to acquire the assets. Goodwill is not recognized in an asset acquisition with any consideration in excess of net assets acquired allocated to acquired assets on a relative estimated fair value basis. Transaction costs are expensed in a business combination and transaction costs directly attributable to an asset acquisition are considered a component of the cost of the asset acquisition.

On September 14, 2022, CatchMark and CatchMark Timber Operating Partnership, L.P. (the Partnership) merged into a wholly-owned subsidiary (Merger Sub) of PotlatchDeltic, pursuant to the terms of a merger agreement dated May 29, 2022, with the Merger Sub surviving the mergers. As a result of the merger, we issued approximately 11.5 million shares of PotlatchDeltic common stock, including (i) 11.3 million shares in exchange for the outstanding shares of CatchMark common stock, which included unvested CatchMark share-based awards that fully vested upon closing of the merger and (ii) 0.2 million shares in exchange for the Partnership OP Units. We accounted for the transaction as an asset acquisition as substantially all the value of the acquisition was concentrated in the acquired timber and timberlands. We allocated the cost of the acquisition to the net assets acquired based on their relative estimated fair value on the acquisition date with the assistance of a third-party specialist. This resulted in an allocation of $782.3 million to timber and timberlands, $3.0 million to intangible assets, $32.0 million to other assets and $23.6 million for cash acquired in the merger. Additionally, we assumed $323.1 million of liabilities, including $300.0 million of outstanding long-term debt. We capitalized transaction costs of $9.3 million for items such as investment banking fees, legal services, and other professional fees directly attributable to the merger. During the years ended December 31, 2024, 2023, and 2022, we incurred non-capitalizable merger costs in connection with the CatchMark merger of approximately $0, $2.5 million, and $27.3 million, respectively. These costs are included in CatchMark merger-related expenses in our Consolidated Statements of Operations.

REVENUE RECOGNITION

We recognize revenue in accordance with ASC 606, Revenue from Contracts with Customers (ASC 606). For our Timberlands segment, we generate revenue predominantly in the form of delivered logs, pay-as-cut stumpage contracts, lump sum stumpage contracts and timber deeds. For our Wood Products segment we generate revenue from the sale of manufactured wood products and residual by-products. For our Real Estate segment, we generate revenue from the sale of rural real property deemed non-strategic or identified as having higher and better use alternatives and real estate development and subdivision activity.

Sales outside of the United States are inconsequential and no single customer represented more than 10% of our consolidated revenues during 2024, 2023 or 2022. See Note 2: Segment Information for information on our revenues by major products.

Performance Obligations

A performance obligation, as defined in ASC 606, is a promise in a contract to transfer a distinct good or service to a customer. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue at the point in time, or over the period in which the performance obligation is satisfied.

Performance obligations associated with delivered logs sales are typically recognized at the point the logs are delivered and scaled at our customers’ mills. Revenue is recognized on timber deeds and lump sum stumpage contracts generally upon closing or when the contracts are effective, which is the point at which the buyer assumes risk of loss associated with the standing timber. We enter into pay-as-cut contracts with customers that provide the customer with the right of access to harvest timber on a specified area of our land. At the execution of the agreement, the customer typically does not take title, control or risk of ownership to the timber. Revenue for pay-as-cut contracts is recognized once scaling occurs as that is the point when control of the harvested trees has transferred to the customer and we have a right to payment.

Performance obligations associated with the sale of wood products are typically satisfied when the products are shipped (FOB shipping point) or upon delivery to our customer (FOB destination) depending on the terms of the customer contract. Shipping and handling costs for all wood products, log hauling costs and residual sales are accounted for as cost of goods sold in our Consolidated Statements of Operations. We also enter into vendor managed inventory (VMI) programs with certain customers whereby inventory is shipped to a VMI warehouse. For products shipped under VMI arrangements, revenue is recognized and billed when control transfers to the customer and we have no further obligations, which is generally once the customer pulls the inventory from the VMI warehouse. Performance obligations associated with real estate sales are generally satisfied at a point in time when all conditions of closing have been met and title transfers to the buyer.

We record deferred revenue for hunting and other access rights on our timberlands, payments received for shipments where control of goods have not transferred, member related activities at an owned country club and certain post-close obligations for real estate sales. These contract liabilities are recognized over the term of the contracts, which is typically twelve months or less, except for initiation fees which are recognized over the average life of club membership. See Note: 8 Accounts Payable and Accrued Liabilities for additional information.

ASC 606 requires entities to consider significant financing components of contracts with customers, though allows for the use of a practical expedient when the period between satisfaction of a performance obligation and payment receipt is one year or less. Given the nature of our revenue transactions, we have elected to utilize this practical expedient.

Contract Estimates

There are no significant contract estimates as substantially all of our performance obligations are satisfied as of a point in time. The transaction price for log sales includes amounts billed for logging and hauling and generally equals the amount billed to our customer for logs delivered during the accounting period. For the limited number of log sales subject to a long-term supply agreement, the transaction price is variable but is known at the time of billing. For wood products sales, the transaction price is typically the amount billed to the customer for the products shipped but may be reduced slightly for estimated cash discounts and rebates. In general, a customer receivable is recorded as we deliver wood products, logs and residuals. We generally receive payment shortly after products have been received by our customers. For real estate sales, we typically receive the entire consideration in cash at closing. At December 31, 2024 and 2023, the allowance for credit losses associated with our customer receivables was insignificant.

INVENTORIES

For most of our Wood Products operations, we use the last-in, first-out (LIFO) method to value log, lumber and plywood inventory as we believe the LIFO method more fairly presents the results of operations by more closely matching current costs with current revenue. Inventories valued under LIFO are stated at the lower of cost or market. All segment inventories are reported using the average cost method. The LIFO reserve and intersegment eliminations are recorded at the corporate level.

Inventories not valued under LIFO are recorded at the lower of average cost or net realizable value. Expenses associated with idle capacity or abnormally low production are reflected in cost of goods sold in the periods incurred. See Note 4: Inventories for additional information.

PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment are valued at cost less accumulated depreciation. Depreciation of buildings, equipment and other depreciable assets is determined using the straight-line method of depreciation.

Major improvements and replacements of property are capitalized. Maintenance, repairs and minor improvements and replacements are expensed. Upon retirement or other disposition of property, applicable cost and accumulated depreciation are removed from the accounts. Any gains or losses are included in operating income. See Note 5: Property, Plant and Equipment for additional information.

RECOVERY OF LONG-LIVED ASSETS

Our long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. We evaluate recoverability of an asset group by comparing its carrying value to the future net undiscounted cash flows that we expect will be generated by the asset group. If the comparison indicates that the carrying value of an asset group is not recoverable, we recognize an impairment loss for the excess of carrying value over the estimated fair value. When we recognize an impairment loss for assets to be held and used, we depreciate the adjusted carrying amount of those assets over their estimated remaining useful life. We also perform a test for recoverability when management has committed to a plan to sell or otherwise dispose of an asset group. Assets to be disposed of are reported at the lower of carrying amount or fair value less

cost to sell. There were no events or changes in circumstances that indicated the carrying amounts of our other long-lived held and used assets were not recoverable during the years ended December 31, 2024, 2023 or 2022.

TIMBER AND TIMBERLANDS

Timber and timberlands are valued at cost less accumulated depletion and depreciation. We capitalize costs related to stand establishment, which include the preparation of the land for planting, seeds or seedlings and tree planting costs, which include third-party labor costs, materials and other contract services. Upon completion of planting activities and field inspection to confirm the planting operation was successful, a plantation is considered “established.”

Subsequent expenditures to maintain the integrity or enhance the growth of an established plantation or stand are expensed. Post-establishment expenses include vegetation control, fertilization, thinning operations and the replanting of seedlings lost through mortality. Forest management costs are considered current operating expenses and include property taxes and insurance, silviculture costs incurred subsequent to stand establishment, cruising of timber volume, property maintenance, salaries, supplies, travel, record-keeping, fire protection and other normal recurring administrative personnel costs.

The components of timberland acquisitions are capitalized and allocated based on the relative estimated fair values of timberland, merchantable timber, pre-production timber (young growth that is not yet merchantable timber), logging roads and other land improvements.

The estimated volume of current standing merchantable timber, which is a component of calculating our depletion rates, is updated at least annually to reflect increases due to the reclassification of pre-production timber to merchantable timber when it meets defined diameter specifications, the annual growth of merchantable timber and the acquisition of additional merchantable timber, decreases due to timber harvests and land sales and changes resulting from other factors, such as disease or casualty losses. Timber volumes are estimated from cruises of the timber tracts, which are completed on our timberlands on approximately a five-to-ten year cycle.

Depletion represents the amount charged to expense as timber is harvested. Rates at which timber is depleted are calculated annually for each of our depletion pools by dividing the beginning of year balance of the merchantable timber accounts by the volume of standing merchantable timber, after estimated timber volume updates.

The base cost of logging roads, such as clearing, grading and ditching, is not depreciated and remains a capitalized item until disposition. Other portions of the initial logging road cost, such as bridges, culverts and gravel surfacing are depreciated over their useful lives, which range from 5 to 20 years. Costs associated with temporary logging road spurs, which are typically used for one harvest season, are expensed as incurred. See Note 6: Timber and Timberlands for additional information.

INTANGIBLE ASSETS

We have both indefinite-lived and long-lived intangible assets. Long-lived intangible assets include customer relationships and certain trade names we estimate have a finite life and are being amortized between 3 and 20 years depending on the type of intangible asset, and are evaluated for impairment under our Recovery of Long-Lived Assets policy described above. There were no new intangible assets recorded during the year ended December 31, 2024. During the year ended December 31, 2022, we recorded a $3.0 million intangible asset for customer relationships acquired in the CatchMark merger. At both December 31, 2024 and 2023, the gross carrying amount of our long-lived intangible assets was $11.4 million, and accumulated amortization was $7.7 million and $6.0 million, respectively. Amortization expense for the customer relationships and trade names totaled $1.8 million in both 2024 and 2023, and $1.1 million in 2022.

Estimated annual amortization expense for each of the next five years is as follows:

 

(in thousands)

 

2025

 

 

2026

 

 

2027

 

 

2028

 

 

2029

 

Estimated amortization expense1

 

$

1,488

 

 

$

780

 

 

$

780

 

 

$

159

 

 

$

50

 

 

1.

These amounts could vary if acquisitions of additional intangible assets occur in the future.

 

Our indefinite-lived intangible assets consist of trade names and were $10.2 million at December 31, 2024 and 2023 and are not amortized. Rather, they are tested for potential impairments annually as of October 1, or during the year if an event or other circumstance indicates that we may not be able to recover the carrying amount of the assets. We did not impair any intangible assets during the years ended December 31, 2024, 2023 or 2022.

COMPANY OWNED LIFE INSURANCE

We are the beneficiary of insurance policies on the lives of certain past officers and employees. We have recognized the amount that could be realized upon surrender of the insurance policies in other assets in our Consolidated Balance Sheets. Company owned life insurance expense and interest income are included in selling, general and administrative expenses and interest expense, net, respectively, in the Consolidated Statements of Operations. The net effect of these amounts on income was not significant for the years ended December 31, 2024, 2023 and 2022. Cash receipts and disbursements are recorded as investing activities within Other, net in the Consolidated Statements of Cash Flows.

DERIVATIVE INSTRUMENTS

We use, from time to time, certain derivative instruments to mitigate exposure to volatility in interest rates and effectively convert a portion of floating rate debt to a fixed rate basis, thus reducing the impact of interest rate changes on future interest expense and cash flows. All derivatives, whether designated as a hedging relationship or not, are recorded in the Consolidated Balance Sheets at fair value. The accounting for changes in fair value of a derivative instrument depends on whether it has been designated and qualifies as part of a hedging relationship and the type of hedging relationship. For those derivative instruments that are designated and qualify as hedging instruments, we must designate the hedging instrument as a fair value hedge or cash flow hedge based on the exposure being hedged. At December 31, 2024 and 2023, we did not hold any derivatives designated or qualifying as fair value hedges.

For a cash flow hedge, the fair value of the effective portion of the derivative is recognized as an asset or liability with a corresponding amount in Accumulated other comprehensive income on our Consolidated Balance Sheets. Amounts recorded in Accumulated other comprehensive income are recognized in earnings when the underlying hedged transaction affects earnings. Ineffectiveness is measured by comparing the present value of the cumulative change in the expected future cash flows of the derivative and the present value of the cumulative change in the expected future cash flows of the related instrument. Any ineffective portion of a cash flow hedge is recognized in earnings immediately.

If a hedge ceases to qualify for hedge accounting, the contract will continue to be carried on the balance sheet at fair value until settled and adjustments to the contract’s fair value would be recognized in earnings. If a forecasted transaction were no longer probable of occurring, amounts previously deferred in Accumulated other comprehensive income would be recognized immediately in earnings. For derivative instruments not designated as hedges, the change in fair value of the derivative is recognized in earnings each reporting period.

Cash flows associated with all derivative instruments are reported as cash flows from operating activities in the Consolidated Statements of Cash Flows, unless the derivative contains an other-than-insignificant financing element at the inception date, in which case the derivative instrument's cash flows are reported as either cash flows from investing or financing activities depending on the derivative's off-market nature at inception.

We have International Swap Dealers Association (ISDA) Master Agreements with each counterparty that permits the net settlement of amounts owed under the respective contracts. The ISDA Master Agreement is an industry standardized contract that governs all derivative contracts entered into between the company and the respective counterparty. Under these master netting agreements, net settlement generally permits the company or the counterparty to determine the net amount payable or receivable for contracts due on the same date for similar types of derivative transactions. We have not elected to offset the fair value positions of the derivative contracts recorded in the Consolidated Balance Sheets. See Note 10: Derivative Instruments for additional information.

FAIR VALUE MEASUREMENTS

We use a fair value hierarchy in accounting for certain nonfinancial assets and liabilities including long-lived assets (asset groups) measured at fair value for an impairment assessment and pension plan assets measured at fair value.

The fair value hierarchy is based on inputs to valuation techniques that are used to measure fair value that are either observable or unobservable. Observable inputs reflect assumptions market participants would use in pricing an asset or liability based on market data obtained from independent sources while unobservable inputs reflect a reporting entity’s pricing based upon its own market assumptions.

The fair value hierarchy consists of the following three levels:

Level 1: Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets.
Level 2: Inputs are quoted prices in non-active markets for which pricing inputs are observable either directly or indirectly at the reporting date.
Level 3: Inputs are derived from valuation techniques in which one or more significant inputs or value drivers are observed.

Additionally, investments in common and collective trust funds are generally valued based on their respective net asset value (or its equivalent) as a practical expedient to estimate fair value due to the absence of a readily determinable fair value. Such investments are not classified within the fair value hierarchy and are separately disclosed.

See Note 11: Fair Value Measurements for additional information.

EQUITY-BASED COMPENSATION

Equity-based awards are measured at estimated fair value on the dates they are granted or modified. These measurements establish the cost of the equity-based awards for accounting purposes. Equity-based compensation expense is recognized over the awards’ applicable vesting period using the straight-line method. We account for forfeitures as they occur. Equity based compensation is classified in the Consolidated Statements of Operations based on the function to which the related services are provided. See Note 12: Equity-Based Compensation Plans for additional information.

LEASES

We lease certain equipment, office space and land. Right-of-use (ROU) assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating and finance lease ROU assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate in determining the present value of lease payments.

Most leases include one or more options to renew, with renewal terms that can extend the lease term between one to five years. The exercise of lease renewal options is at our sole discretion. Under the operating lease model, lease expense is recognized on a straight-line basis over the lease term. Under the finance lease model, lease expense consists of the amortization of the ROU asset on a straight-line basis over the asset’s estimated useful life and interest expense calculated using the effective interest method. Leases with an initial term of 12 months or less are not recorded on the balance sheet; we recognize lease expense for these leases on a straight-line basis over the lease term.

The depreciable life of assets and leasehold improvements are limited by the expected lease term unless there is a transfer of title or purchase option reasonably certain of exercise. Certain of our rental payments are adjusted periodically for inflation. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants and we do not have any significant sublease income. See Note 13: Leases for additional information.

INCOME TAXES

We use 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. We recognize the effect of a change in income tax rates on deferred tax assets and liabilities in the Consolidated Statements of Operations and Consolidated Statements of Comprehensive Income in the period that includes the enactment date of the rate change. We record a valuation allowance to reduce the carrying amounts of deferred tax assets if it is more likely than not that such deferred tax assets will not be realized.

We recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities. The determination is based on the technical merits of the position and presumes that each uncertain tax position will be examined by the relevant taxing authority that has full knowledge of all relevant information. See Note 14: Income Taxes for additional information.

PENSION AND OTHER POSTRETIREMENT BENEFITS

We recognize any overfunded or underfunded status of our defined benefit pension and other postretirement plans on our Consolidated Balance Sheets and recognize changes in the funded status through comprehensive income (loss) in the year in which the changes occur. The funded status and the requirements for funding our pension plans are based on a number of actuarial assumptions that require judgment. The determination of net periodic pension and postretirement benefit costs includes:

costs of benefits provided in exchange for employees’ services rendered;
interest cost of the obligation;
expected long-term return on plan assets for funded plans;
amortization of prior service costs and plan amendments over the average remaining service period of the active employee group covered by the plan; and
amortization of cumulative unrecognized net actuarial gains and losses – generally in excess of 10 percent of the greater of the benefit obligation or market-related value of plan assets at the beginning of the year – over the average remaining service period of the active employee group covered by the plan.

Different assumptions would change the net periodic pension and postretirement benefit costs and the obligation of the benefit plans. See Note 15: Savings Plans, Pension Plans and Other Postretirement Employee Benefits for additional information.

COMMITMENTS, CONTINGENCIES AND LEGAL MATTERS

We accrue estimates for resolution of any legal and other contingencies when losses are probable and estimable, in accordance with ASC 450, Contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. At any given time, we are subject to claims and actions incidental to the operations of our business. Based on information currently available, management believes the company is not a party to any legal proceeding that could have a materially adverse effect on our consolidated financial position, operating results, or net cash flow.

Environmental Matter

Pursuant to a 2002 Asset Purchase Agreement under which Sappi Cloquet LLC (Sappi) purchased our Cloquet, Minnesota pulp and paper mill (the Plant), we agreed to indemnify Sappi from certain environmental liabilities accruing from the pre-sale operations of the Plant. In February 2021, we were notified by Sappi that the Environmental Protection Agency (EPA) contacted Sappi about the opportunity to participate with the Minnesota Pollution Control Agency (MPCA) and the EPA in a voluntary federal sediment remediation program under the Great Lakes Legacy Act (GLLA) for a project in the St. Louis River Area of Concern, which runs from Cloquet, Minnesota to Lake Superior. The EPA’s invitation to Sappi made no demands on or claims against Sappi, nor have the EPA or the MPCA made any demands or claims against PotlatchDeltic.

The identified sediment remediation project (the Project) at Thomson Reservoir is downstream from the Plant. The Plant was identified for potential partnership with the EPA and the MPCA on the Project based on the Plant's historic direct discharges of wastewater and leachate from the Plant's landfill into the St. Louis River prior to the re-routing of the discharge in 1979 to a public wastewater facility. After multiple discussions with the MPCA and completion of our extensive due diligence on this matter, we informed the MPCA in January 2023 that we were interested in voluntarily participating in the Project, subject to an equitable division with the MPCA for our share of the costs and accrued $5.6 million at December 31, 2022 for our estimated contribution to the Project. We executed a Project agreement with the EPA and the MPCA in October 2023 and estimated our share of the total Project costs between $5.6 million and $6.7 million.

In accordance with the Project agreement, we made a $3.4 million payment in November 2023, for our initial share of the Project costs. No payments were made during the year ended December 31, 2024 or 2022. At December 31, 2024 and 2023, approximately $2.2 million was accrued for our estimated remaining contribution to the Project, all of which is included in accounts payable and accrued liabilities in our Consolidated Balance Sheets. While it is reasonably possible that costs may change as the Project develops and work contracts are executed, we are unable to estimate at this time the amount of change, if any, which may be required for our share of this matter in the future.

NEW ACCOUNTING PRONOUNCEMENTS

Recently Adopted Accounting Standards

In November 2023, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. ASU 2023-07 provides updates to qualitative and quantitative reportable segment disclosure requirements, including enhanced disclosures about significant segment expense categories that are regularly reported to the chief operating decision maker and included in each reported measure of a segment’s profit or loss and increased interim disclosure requirements, among others. The adoption of this ASU on January 1, 2024, including the required retrospective application for all periods presented in the financial statements, is reflected in our annual financial statements for the year ended December 31, 2024, and will be reflected in our interim financial statements beginning in 2025. All required disclosures under the standard will be provided within this Annual Report on Form 10-K as well as within Quarterly Reports on Form 10-Q for each subsequent interim reporting period. However, there was no impact to the consolidated financial statements upon adoption. Refer to Note 2: Segment Information for our expanded segment disclosures.

Recent Accounting Standards Not Yet Adopted

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. ASU 2023-09 provides qualitative and quantitative updates to the rate reconciliation and income taxes paid disclosures, among others, in order to enhance the transparency of income tax disclosures, including consistent categories and greater disaggregation of information in the rate reconciliation including disaggregation by jurisdiction of income taxes paid. The ASU is effective for fiscal years beginning after December 15, 2024. The amendments may be applied prospectively or retrospectively, and early adoption is permitted. Management is evaluating this ASU and does not expect it will have an impact on the company’s consolidated financial condition, results of operations, or cash flows, as the guidance pertains to disclosure only.

In November 2024, the FASB issued ASU No. 2024-03, Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which is intended to improve disclosures about a public business entity’s expenses by requiring disaggregated quantitative disclosure, in the notes to the financial statements, of prescribed expense categories included within relevant income statement expense captions. The ASU is effective for fiscal years beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027, and early adoption is permitted. Management is evaluating this ASU and does not expect it will have an impact on the company’s consolidated financial condition, results of operations, or cash flows, as the guidance pertains to disclosure only.

RECLASSIFICATIONS

Certain prior period reclassifications were made to conform with the current period presentation. These reclassifications had no effect on reported net income, net income per share, comprehensive income, cash flows, total assets, total liabilities, or shareholders' equity as previously reported.

v3.25.0.1
Segment Information
12 Months Ended
Dec. 31, 2024
Segment Reporting [Abstract]  
Segment Information

NOTE 2. SEGMENT INFORMATION

Our operations are organized into three reportable segments: Timberlands, Wood Products and Real Estate, all of which are strategic business units that offer different products and services. The segments are managed separately because each business provides different products and utilizes different marketing strategies. Management activities in the Timberlands segment include planting and harvesting trees and building and maintaining roads. The Timberlands segment also generates revenues from non-timber resources such as hunting leases, recreation permits and leases, mineral rights contracts, oil and gas royalties and carbon sequestration. The Wood Products segment manufactures and sells lumber and plywood. The Real Estate segment includes the sale of land holdings deemed non-strategic or identified as having higher and better use alternatives, a master planned community development and a country club.

Our Timberlands segment supplies our Wood Products segment with a portion of its wood fiber needs. These intersegment revenues are based on prevailing market prices as if the sales were to third parties, and typically represent a sizable portion of the Timberlands segment's total revenues. Our other segments generally do not generate intersegment revenues. These intercompany transactions are eliminated in consolidation. The reportable segments follow the same accounting policies used for our Consolidated Financial Statements with the exception of the valuation of inventories, which are reported using the average cost method for purposes of reporting segment results.

The following table represents our revenues by major product:

 

 

 

Year Ended December 31,

 

(in thousands)

 

2024

 

 

2023

 

 

2022

 

Timberlands

 

 

 

 

 

 

 

 

 

Northern region

 

 

 

 

 

 

 

 

 

Sawlogs

 

$

159,001

 

 

$

174,498

 

 

$

286,970

 

Pulpwood

 

 

831

 

 

 

1,247

 

 

 

2,038

 

Other

 

 

1,451

 

 

 

1,445

 

 

 

1,131

 

Total Northern revenues

 

 

161,283

 

 

 

177,190

 

 

 

290,139

 

 

 

 

 

 

 

 

 

 

 

Southern region

 

 

 

 

 

 

 

 

 

Sawlogs

 

 

127,630

 

 

 

121,940

 

 

 

106,582

 

Pulpwood

 

 

65,462

 

 

 

68,104

 

 

 

60,363

 

Stumpage

 

 

20,538

 

 

 

27,206

 

 

 

13,903

 

Other

 

 

17,256

 

 

 

16,637

 

 

 

14,603

 

Total Southern revenues

 

 

230,886

 

 

 

233,887

 

 

 

195,451

 

 

 

 

 

 

 

 

 

 

 

Total Timberlands revenues

 

 

392,169

 

 

 

411,077

 

 

 

485,590

 

 

 

 

 

 

 

 

 

 

 

Wood Products

 

 

 

 

 

 

 

 

 

Lumber

 

 

470,937

 

 

 

498,308

 

 

 

744,139

 

Residuals and Panels

 

 

130,987

 

 

 

137,364

 

 

 

168,473

 

Total Wood Products revenues

 

 

601,924

 

 

 

635,672

 

 

 

912,612

 

 

 

 

 

 

 

 

 

 

 

Real Estate

 

 

 

 

 

 

 

 

 

Rural real estate

 

 

132,090

 

 

 

54,542

 

 

 

48,039

 

Development real estate

 

 

25,854

 

 

 

20,582

 

 

 

33,561

 

Other

 

 

12,685

 

 

 

12,864

 

 

 

9,891

 

Total Real Estate revenues

 

 

170,629

 

 

 

87,988

 

 

 

91,491

 

 

 

 

 

 

 

 

 

 

 

Total segment revenues

 

 

1,164,722

 

 

 

1,134,737

 

 

 

1,489,693

 

Intersegment Timberlands revenues1

 

 

(102,646

)

 

 

(110,656

)

 

 

(158,913

)

Other intersegment revenues

 

 

 

 

 

(6

)

 

 

 

Total consolidated revenues

 

$

1,062,076

 

 

$

1,024,075

 

 

$

1,330,780

 

 

1.
Intersegment revenues represent logs sold by our Timberlands segment to our Wood Products segment.

The company's chief operating decision maker (CODM) is the chief executive officer. The CODM uses segment information to, including but not limited to, assess performance, allocate capital and personnel, budget and forecast, and determine compensation of certain employees. The CODM uses Adjusted EBITDDA to evaluate the operating performance and effectiveness of operating strategies of our segments and allocation of resources to them.

EBITDDA is calculated as net income before interest expense, income taxes, basis of real estate sold, depreciation, depletion and amortization. Adjusted EBITDDA further excludes certain specific items that are considered to hinder comparison of the performance of our businesses either year-on-year or with other businesses. Our calculation of Adjusted EBITDDA may not be comparable to that reported by other companies.

The following tables summarize information for each of the company’s reportable segments including a reconciliation of Segment operating income (loss) as the closest measurement to GAAP for the reportable segments, Segment Adjusted EBITDDA and Total Adjusted EBITDDA to consolidated income before income taxes. Corporate information is included to reconcile segment data to the Consolidated Financial Statements.

 

 

 

Year Ended December 31, 2024

 

(in thousands)

 

Timberlands

 

 

Wood Products

 

 

Real Estate

 

 

Total

 

Revenues from external customers

 

$

289,523

 

 

$

601,924

 

 

$

170,629

 

 

$

1,062,076

 

Intersegment Timberlands revenues1

 

 

102,646

 

 

 

 

 

 

 

 

 

102,646

 

 

 

 

392,169

 

 

 

601,924

 

 

 

170,629

 

 

 

1,164,722

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cost of goods sold2

 

 

 

 

 

 

 

 

 

 

 

 

Fiber costs2

 

 

 

 

 

289,456

 

 

 

 

 

 

289,456

 

Freight, logging and hauling2

 

 

206,727

 

 

 

75,978

 

 

 

 

 

 

282,705

 

Manufacturing costs2,3

 

 

 

 

 

232,910

 

 

 

 

 

 

232,910

 

Inventory change2

 

 

 

 

 

(3,189

)

 

 

 

 

 

(3,189

)

Depreciation, depletion and amortization2

 

 

66,445

 

 

 

42,155

 

 

 

462

 

 

 

109,062

 

Basis in real estate sold2

 

 

 

 

 

 

 

 

86,878

 

 

 

86,878

 

Other4

 

 

36,628

 

 

 

913

 

 

 

16,033

 

 

 

53,574

 

 

 

 

309,800

 

 

 

638,223

 

 

 

103,373

 

 

 

1,051,396

 

Segment selling, general and administrative expenses5

 

 

11,395

 

 

 

14,489

 

 

 

7,654

 

 

 

33,538

 

Segment operating income (loss)

 

 

70,974

 

 

 

(50,788

)

 

 

59,602

 

 

 

79,788

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Depreciation, depletion and amortization6

 

 

67,755

 

 

 

42,585

 

 

 

549

 

 

 

110,889

 

Basis in real estate sold

 

 

 

 

 

 

 

 

86,878

 

 

 

86,878

 

Net gain (loss) on disposal of assets

 

 

 

 

 

549

 

 

 

(8

)

 

 

541

 

Segment Adjusted EBITDDA

 

$

138,729

 

 

$

(7,654

)

 

$

147,021

 

 

$

278,096

 

Corporate Adjusted EBITDDA7

 

 

 

 

 

 

 

 

 

 

 

(49,065

)

Eliminations and adjustments8

 

 

 

 

 

 

 

 

 

 

 

3,069

 

Total Adjusted EBITDDA

 

 

 

 

 

 

 

 

 

 

 

232,100

 

Interest expense, net

 

 

 

 

 

 

 

 

 

 

 

(28,923

)

Depreciation, depletion and amortization9

 

 

 

 

 

 

 

 

 

 

 

(111,497

)

Basis in real estate sold

 

 

 

 

 

 

 

 

 

 

 

(86,870

)

Non-operating pension and other postretirement employee benefits

 

 

 

 

 

 

 

 

 

 

 

803

 

Loss on disposal of assets

 

 

 

 

 

 

 

 

 

 

 

(541

)

Other

 

 

 

 

 

 

 

 

 

 

 

3,115

 

Income before income taxes

 

 

 

 

 

 

 

 

 

 

$

8,187

 

 

The footnotes below the table for the year ended December 31, 2022 are also applicable to the above table.

 

 

 

 

Year Ended December 31, 2023

 

(in thousands)

 

Timberlands

 

 

Wood Products

 

 

Real Estate

 

 

Total

 

Revenues from external customers

 

$

300,421

 

 

$

635,672

 

 

$

87,982

 

 

$

1,024,075

 

Intersegment Timberlands revenues1

 

 

110,656

 

 

 

 

 

 

 

 

 

110,656

 

Other intersegment revenues

 

 

 

 

 

 

 

 

6

 

 

 

6

 

 

 

 

411,077

 

 

 

635,672

 

 

 

87,988

 

 

 

1,134,737

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cost of goods sold2

 

 

 

 

 

 

 

 

 

 

 

 

Fiber costs2

 

 

 

 

 

299,511

 

 

 

 

 

 

299,511

 

Freight, logging and hauling2

 

 

213,054

 

 

 

78,520

 

 

 

 

 

 

291,574

 

Manufacturing costs2,3

 

 

 

 

 

220,645

 

 

 

 

 

 

220,645

 

Inventory change2

 

 

 

 

 

2,992

 

 

 

 

 

 

2,992

 

Depreciation, depletion and amortization2

 

 

73,346

 

 

 

43,071

 

 

 

440

 

 

 

116,857

 

Basis in real estate sold2

 

 

 

 

 

 

 

 

31,431

 

 

 

31,431

 

Other4

 

 

38,267

 

 

 

909

 

 

 

14,147

 

 

 

53,323

 

 

 

 

324,667

 

 

 

645,648

 

 

 

46,018

 

 

 

1,016,333

 

Segment selling, general and administrative expenses5

 

 

10,104

 

 

 

13,574

 

 

 

6,162

 

 

 

29,840

 

Segment operating income (loss)

 

 

76,306

 

 

 

(23,550

)

 

 

35,808

 

 

 

88,564

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Depreciation, depletion and amortization6

 

 

75,009

 

 

 

43,506

 

 

 

526

 

 

 

119,041

 

Basis in real estate sold

 

 

 

 

 

 

 

 

31,431

 

 

 

31,431

 

Net gain on disposal of assets

 

 

6

 

 

 

531

 

 

 

10

 

 

 

547

 

Segment Adjusted EBITDDA

 

$

151,321

 

 

$

20,487

 

 

$

67,775

 

 

$

239,583

 

Corporate Adjusted EBITDDA7

 

 

 

 

 

 

 

 

 

 

 

(45,406

)

Eliminations and adjustments8

 

 

 

 

 

 

 

 

 

 

 

6,057

 

Total Adjusted EBITDDA

 

 

 

 

 

 

 

 

 

 

 

200,234

 

Interest expense, net

 

 

 

 

 

 

 

 

 

 

 

(24,218

)

Depreciation, depletion and amortization9

 

 

 

 

 

 

 

 

 

 

 

(119,518

)

Basis in real estate sold

 

 

 

 

 

 

 

 

 

 

 

(31,392

)

CatchMark merger-related expenses

 

 

 

 

 

 

 

 

 

 

 

(2,453

)

Gain on fire damage

 

 

 

 

 

 

 

 

 

 

 

39,436

 

Non-operating pension and other postretirement employee benefits

 

 

 

 

 

 

 

 

 

 

 

(914

)

Loss on disposal of assets

 

 

 

 

 

 

 

 

 

 

 

(557

)

Other

 

 

 

 

 

 

 

 

 

 

 

1,267

 

Income before income taxes

 

 

 

 

 

 

 

 

 

 

$

61,885

 

The footnotes below the table for the year ended December 31, 2022 are also applicable to the above table.

 

 

Year Ended December 31, 2022

 

(in thousands)

 

Timberlands

 

 

Wood Products

 

 

Real Estate

 

 

Total

 

Revenues from external customers

 

$

326,677

 

 

$

912,612

 

 

$

91,491

 

 

$

1,330,780

 

Intersegment revenues1

 

 

158,913

 

 

 

 

 

 

 

 

 

158,913

 

 

 

 

485,590

 

 

 

912,612

 

 

 

91,491

 

 

 

1,489,693

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cost of goods sold2

 

 

 

 

 

 

 

 

 

 

 

 

Fiber costs2

 

 

 

 

 

322,487

 

 

 

 

 

 

322,487

 

Freight, logging and hauling2

 

 

193,095

 

 

 

75,554

 

 

 

 

 

 

268,649

 

Manufacturing costs2,3

 

 

 

 

 

214,338

 

 

 

 

 

 

214,338

 

Inventory change2

 

 

 

 

 

(3,606

)

 

 

 

 

 

(3,606

)

Depreciation, depletion and amortization2

 

 

58,367

 

 

 

35,518

 

 

 

609

 

 

 

94,494

 

Basis in real estate sold2

 

 

 

 

 

 

 

 

29,932

 

 

 

29,932

 

Other4

 

 

35,421

 

 

 

404

 

 

 

13,500

 

 

 

49,325

 

 

 

 

286,883

 

 

 

644,695

 

 

 

44,041

 

 

 

975,619

 

Segment selling, general and administrative expenses5

 

 

8,869

 

 

 

12,963

 

 

 

4,819

 

 

 

26,651

 

Segment operating income

 

 

189,838

 

 

 

254,954

 

 

 

42,631

 

 

 

487,423

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Depreciation, depletion and amortization6

 

 

59,532

 

 

 

35,953

 

 

 

695

 

 

 

96,180

 

Basis in real estate sold

 

 

 

 

 

 

 

 

29,932

 

 

 

29,932

 

Net gain on disposal of assets

 

 

3

 

 

 

 

 

 

 

 

 

3

 

Segment Adjusted EBITDDA

 

$

249,373

 

 

$

290,907

 

 

$

73,258

 

 

$

613,538

 

Corporate Adjusted EBITDDA7

 

 

 

 

 

 

 

 

 

 

 

(49,314

)

Eliminations and adjustments8

 

 

 

 

 

 

 

 

 

 

 

9,931

 

Total Adjusted EBITDDA

 

 

 

 

 

 

 

 

 

 

 

574,155

 

Interest expense, net

 

 

 

 

 

 

 

 

 

 

 

(27,400

)

Depreciation, depletion and amortization9

 

 

 

 

 

 

 

 

 

 

 

(96,700

)

Basis in real estate sold

 

 

 

 

 

 

 

 

 

 

 

(29,921

)

Pension settlement charge

 

 

 

 

 

 

 

 

 

 

 

(14,165

)

CatchMark merger-related expenses

 

 

 

 

 

 

 

 

 

 

 

(27,325

)

Gain on fire damage

 

 

 

 

 

 

 

 

 

 

 

34,505

 

Environmental charge

 

 

 

 

 

 

 

 

 

 

 

(5,550

)

Non-operating pension and other postretirement employee benefits

 

 

 

 

 

 

 

 

 

 

 

(8,138

)

Loss on disposal of assets

 

 

 

 

 

 

 

 

 

 

 

(82

)

Other

 

 

 

 

 

 

 

 

 

 

 

(67

)

Income before income taxes

 

 

 

 

 

 

 

 

 

 

$

399,312

 

 

1.
Intersegment revenues represent logs sold by our Timberlands segment to our Wood Products segment.
2.
Significant expenses categories align with the segment-level information that is regularly provided to the CODM.

Intersegment expenses are included with the amounts shown.

3.
Manufacturing costs include, but are not limited to, wages, benefits, repairs, maintenance, supplies, heat/power, electricity and other

utilities, depreciation and amortization, and membership dues.

4.
Includes, but is not limited to, the following:

Timberlands - forest management, roads, employee wages and benefits and property taxes.

Wood Products - pension and other post-retirement benefit plan service costs for active plan participants.

Real Estate - land sale commissions, land sale closing costs, property taxes, and costs from the company-owned country club.

5.
Segment selling, general and administrative expenses includes depreciation and amortization.
6.
Includes depreciation and amortization classified as selling, general and administrative expenses.
7.
Corporate Adjusted EBITDDA includes costs specifically not allocated to the segments including, but not limited to, certain corporate

department direct expenses and employee wages and benefits. Corporate Adjusted EBITDDA is regularly provided to the CODM.

8.
Includes elimination of intersegment profit in ending Wood Products inventory for logs purchased from our Timberlands segment and LIFO adjustments.
9.
Excludes amortization of bond discounts and deferred loan fees which are reported within interest expense, net on the Consolidated

Statements of Operations.

The following table summarizes additional reportable segment financial information:

 

 

 

Year Ended December 31,

 

(in thousands)

 

2024

 

 

2023

 

 

2022

 

Depreciation, depletion and amortization:

 

 

 

 

 

 

 

 

 

Timberlands

 

$

67,755

 

 

$

75,009

 

 

$

59,532

 

Wood Products

 

 

42,585

 

 

 

43,506

 

 

 

35,953

 

Real Estate

 

 

549

 

 

 

526

 

 

 

695

 

Corporate

 

 

608

 

 

 

477

 

 

 

520

 

 

 

 

111,497

 

 

 

119,518

 

 

 

96,700

 

Bond discount and deferred loan fees1

 

 

1,601

 

 

 

1,636

 

 

 

1,534

 

Total depreciation, depletion and amortization

 

$

113,098

 

 

$

121,154

 

 

$

98,234

 

Basis of real estate sold:

 

 

 

 

 

 

 

 

 

Real Estate

 

$

86,878

 

 

$

31,431

 

 

$

29,932

 

Elimination and adjustments

 

 

(8

)

 

 

(39

)

 

 

(11

)

Total basis of real estate sold

 

$

86,870

 

 

$

31,392

 

 

$

29,921

 

Assets:

 

 

 

 

 

 

 

 

 

Timberlands2

 

$

2,396,642

 

 

$

2,476,147

 

 

$

2,545,608

 

Wood Products

 

 

537,665

 

 

 

498,782

 

 

 

441,196

 

Real Estate3

 

 

67,527

 

 

 

74,242

 

 

 

71,949

 

 

 

 

3,001,834

 

 

 

3,049,171

 

 

 

3,058,753

 

Corporate

 

 

303,609

 

 

 

382,085

 

 

 

491,802

 

Total consolidated assets

 

$

3,305,443

 

 

$

3,431,256

 

 

$

3,550,555

 

Capital Expenditures:4

 

 

 

 

 

 

 

 

 

Timberlands

 

$

24,795

 

 

$

23,922

 

 

$

17,752

 

Wood Products

 

 

61,054

 

 

 

94,688

 

 

 

55,913

 

Real Estate5

 

 

9,546

 

 

 

12,187

 

 

 

8,757

 

 

 

 

95,395

 

 

 

130,797

 

 

 

82,422

 

Corporate

 

 

1,348

 

 

 

486

 

 

 

374

 

Total capital expenditures

 

$

96,743

 

 

$

131,283

 

 

$

82,796

 

 

1.
Included within interest expense, net in the Consolidated Statements of Operations.
2.
We do not report rural real estate separately from Timberlands as we do not report these assets separately to management.
3.
Real Estate assets primarily consist of the master planned community development and a country club.
4.
Does not include the acquisition of timber and timberlands, all of which were acquired by our Timberlands segment.
5.
Real Estate capital expenditures include development expenditures of $8.1 million, $11.5 million, and $8.1 million for the years ended December 31, 2024, 2023, and 2022, respectively.
v3.25.0.1
Earnings per Share
12 Months Ended
Dec. 31, 2024
Earnings Per Share [Abstract]  
Earnings per Share

NOTE 3. EARNINGS PER SHARE

The following table reconciles the number of shares used in calculating basic and diluted earnings per share for the year ended December 31:

(in thousands)

 

2024

 

 

2023

 

 

2022

 

Basic weighted-average shares outstanding

 

 

79,236

 

 

 

79,985

 

 

 

72,740

 

Incremental shares due to:

 

 

 

 

 

 

 

 

 

Performance shares

 

 

40

 

 

 

134

 

 

 

149

 

Restricted stock units

 

 

63

 

 

 

48

 

 

 

33

 

Diluted weighted-average shares outstanding

 

79,339

 

 

 

80,167

 

 

 

72,922

 

For stock-based awards, the dilutive effect is calculated using the treasury stock method. Under this method, the dilutive effect is computed as if the awards were exercised at the beginning of the period (or at time of issuance, if later) and assumes the related proceeds were used to repurchase common stock at the average market price during the period. Related proceeds include future compensation cost associated with the stock award.

At December 31, 2024, 2023, and 2022, there were approximately 109,900, 17,900, and 119,000 stock-based awards, respectively, which were excluded from the calculation of earnings per share because they were anti-dilutive. Anti-dilutive stock-based awards could be dilutive in future periods.

SHARE REPURCHASE PROGRAM

On August 30, 2018, our board of directors authorized management to repurchase up to $100.0 million of common stock with no time limit set for the repurchase (the 2018 Repurchase Program). During the year ended December

31, 2022, we repurchased 103,010 shares of our common stock at a total consideration of $4.5 million under the 2018 Repurchase Program.

On August 31, 2022, our board of directors authorized management to repurchase up to $200.0 million of our common stock with no set time limit for the repurchase (the 2022 Repurchase Program). Concurrently, the board of directors terminated the remaining repurchase authorization under the 2018 Repurchase Program.

Shares under the 2022 Repurchase Program may be repurchased in open market transactions, through privately negotiated transactions, and as in all reported years, pursuant to a trading plan adopted from time to time in accordance with Rule 10b5-1 of the Securities and Exchange Act of 1934 (Trading Plan). The timing, manner, price and amount of repurchases will be determined according to the terms of a Trading Plan, and, subject to the terms of a Trading Plan, the 2022 Repurchase Program may be suspended, terminated or modified at any time for any reason. During the years ended December 31, 2024, 2023, and 2022, we repurchased 846,845, 556,115, and 1,096,283 shares of our common stock, respectively, for $35.0 million, $25.0 million, and $50.0 million, respectively, under the 2022 Repurchase Program. At December 31, 2024, we had remaining authorization of $90.0 million for future stock repurchases under the 2022 Repurchase Program. Transaction costs are not counted against authorized funds.

We record share purchases upon trade date, as opposed to the settlement date. We retire shares upon repurchase. Any excess repurchase price over par is recorded in accumulated deficit. There were no unsettled repurchases at December 31, 2024 and 2023.

DIVIDENDS

Generally, a REIT must distribute its taxable income each year and may retain only 20% of its value in its TRS, including cash. We paid a special cash dividend of $0.95 per share, or $75.7 million in aggregate, on December 30, 2022 as a result of strong financial results in the first half of 2022. No special cash dividends were paid during the year ended December 31, 2024 or 2023.

On February 7, 2025, the board of directors approved a quarterly cash dividend of $0.45 per share payable on March 31, 2025, to stockholders of record as of March 7, 2025.

v3.25.0.1
Inventories
12 Months Ended
Dec. 31, 2024
Inventory Disclosure [Abstract]  
Inventories

NOTE 4. INVENTORIES

Inventories consist of the following at December 31:

 

(in thousands)

 

2024

 

 

2023

 

Logs

 

$

31,786

 

 

$

39,011

 

Lumber, plywood and veneer

 

 

37,689

 

 

 

34,621

 

Materials and supplies

 

 

29,284

 

 

 

23,713

 

 

 

 

98,759

 

 

 

97,345

 

Less: LIFO reserve

 

 

(15,833

)

 

 

(18,680

)

Total inventories

 

$

82,926

 

 

$

78,665

 

Logs, lumber, plywood and veneer inventories valued on the LIFO basis represented approximately 64% and 69% of total inventory at December 31, 2024 and 2023, respectively. If the LIFO inventory method had not been used, inventory balances would be higher by $15.8 million and $18.7 million at December 31, 2024 and 2023, respectively.

v3.25.0.1
Property, Plant and Equipment
12 Months Ended
Dec. 31, 2024
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment

NOTE 5. PROPERTY, PLANT AND EQUIPMENT

Property, Plant and Equipment consist of the following at December 31:

 

(in thousands)

Range of useful lives

 

2024

 

 

2023

 

Land

 

$

7,220

 

 

$

7,171

 

Buildings and improvements

10-40 years

 

 

159,134

 

 

 

141,373

 

Machinery and equipment

2-25 years

 

 

529,277

 

 

 

435,540

 

Construction in progress

 

 

 

15,072

 

 

 

97,830

 

 

 

 

 

710,703

 

 

 

681,914

 

Less: accumulated depreciation

 

 

 

(301,790

)

 

 

(309,082

)

Total property, plant and equipment, net

 

 

$

408,913

 

 

$

372,832

 

Depreciation expense for property and equipment, including assets under finance leases, was $43.5 million, $44.6 million and $37.6 million in 2024, 2023, and 2022, respectively. In 2022, we began a project to expand and modernize our Waldo, Arkansas sawmill. The construction phase of the expansion and modernization project was completed during the third quarter of 2024. We capitalized $131.0 million on the project, of which $44.6 million,

$74.2 million, and $12.2 million was capitalized in 2024, 2023, and 2022, respectively. Additionally, we accelerated the useful life of certain property, plant and equipment identified to be replaced as part of the sawmill expansion resulting in $8.2 million, $11.9 million, and $7.0 million of additional depreciation expense during the years ended December 31, 2024, 2023, and 2022, respectively.

OLA, ARKANSAS SAWMILL FIRE

On June 13, 2021, a fire occurred at our Ola, Arkansas sawmill. There were no injuries or environmental issues from the fire. The damage was principally limited to the large log primary breakdown area of the mill. The new equipment has been installed and the large log line restarted in September 2022. We had adequate property damage and business interruption insurance, subject to a $2.0 million deductible. Insurance recoveries are recorded when deemed probable and reasonably estimable. In September 2023, we finalized our claim with the insurance carriers resulting in $89.4 million of total insurance recoveries, net of a $2.0 million deductible, for both the property damage and business interruption claims. During the year ended December 31, 2024, 2023, and 2022, we received $1.7 million, $36.4 million, and $26.2 million, respectively, for business interruption recoveries and $0, $1.4 million, and $8.8 million, respectively, for property damage recoveries for the Ola, Arkansas sawmill in the Consolidated Statements of Cash Flows.

During the years ended December 31, 2024, 2023, and 2022, we recorded $0, $39.4, million, and $34.1 million, respectively, as gain on fire damage at the Ola, Arkansas sawmill in the Consolidated Statements of Operations. The gain on fire damage was net of disposal costs and fixed asset write-offs at the Ola, Arkansas sawmill of $0 during the year ended December 31, 2024 and 2023 and $0.9 million during the year ended December 31, 2022.

v3.25.0.1
Timber and Timberlands
12 Months Ended
Dec. 31, 2024
Timber And Timberlands [Abstract]  
Timber and Timberlands

NOTE 6. TIMBER AND TIMBERLANDS

Timber and Timberlands consist of the following at December 31:

 

(in thousands)

 

2024

 

 

2023

 

Timber and timberlands

 

$

2,263,991

 

 

$

2,347,300

 

Logging roads

 

 

93,160

 

 

 

93,098

 

Total timber and timberlands, net

 

$

2,357,151

 

 

$

2,440,398

 

Depletion from company-owned lands was $62.2 million, $69.0 million, and $54.0 million in 2024, 2023, and 2022, respectively. Amortization of road costs, such as bridges, culverts and gravel surfacing, totaled $3.5 million, $3.6 million and $3.5 million in 2024, 2023, and 2022, respectively.

In January 2024, we acquired approximately 16,000 acres of timberlands in Arkansas for approximately $31.4 million. We funded the acquisition with cash on hand. Additionally, on June 17, 2024, we completed the sale of 34,100 acres of four-year average age Southern timberlands to Forest Investment Associates for $56.7 million.

Future payments due under timber cutting contracts at December 31, 2024 were $14.9 million.

v3.25.0.1
Other Assets
12 Months Ended
Dec. 31, 2024
Other Assets [Abstract]  
Other Assets

NOTE 7. OTHER ASSETS

Other Current Assets consist of the following at December 31:

 

(in thousands)

 

2024

 

 

2023

 

Real estate held for sale

 

$

24,847

 

 

$

21,490

 

Prepaid expenses

 

 

8,598

 

 

 

7,447

 

Income taxes receivables

 

 

2,832

 

 

 

7,575

 

Other

 

 

5,018

 

 

 

9,746

 

Total other current assets

 

$

41,295

 

 

$

46,258

 

Other Long-Term Assets consist of the following at December 31:

 

(in thousands)

 

2024

 

 

2023

 

Interest rate swaps

 

$

138,354

 

 

$

129,125

 

Operating leases

 

 

10,167

 

 

 

10,169

 

Mineral rights

 

 

4,848

 

 

 

5,352

 

Investment in company owned life insurance (COLI), net

 

 

6,026

 

 

 

5,220

 

Other

 

 

16,184

 

 

 

19,266

 

Total other long-term assets

 

$

175,579

 

 

$

169,132

 

v3.25.0.1
Accounts Payable and Accrued Liabilities
12 Months Ended
Dec. 31, 2024
Accounts Payable and Accrued Liabilities [Abstract]  
Accounts Payable and Accrued Liabilities

NOTE 8. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Accounts Payable and Accrued Liabilities consist of the following at December 31:

 

(in thousands)

 

2024

 

 

2023

 

Accrued payroll and benefits

 

$

25,249

 

 

$

24,473

 

Accounts payable

 

 

16,991

 

 

 

12,521

 

Deferred revenue

 

 

12,234

 

 

 

10,455

 

Accrued interest

 

 

6,826

 

 

 

8,344

 

Accrued taxes

 

 

5,212

 

 

 

5,712

 

Other current liabilities

 

 

29,116

 

 

 

20,878

 

Total accounts payable and accrued liabilities

 

$

95,628

 

 

$

82,383

 

v3.25.0.1
Debt
12 Months Ended
Dec. 31, 2024
Debt Disclosure [Abstract]  
Debt

NOTE 9. DEBT

Long-term Debt consists of the following at December 31:

 

(in thousands)

 

2024

 

 

2023

 

Variable-rate term loans1

 

$

937,000

 

 

$

761,000

 

Fixed-rate term loans2

 

 

100,000

 

 

 

210,000

 

Revenue bonds3

 

 

 

 

 

65,735

 

Long-term principal

 

 

1,037,000

 

 

 

1,036,735

 

Debt issuance costs

 

 

(1,917

)

 

 

(1,926

)

Unamortized discounts

 

 

(431

)

 

 

(1,081

)

Total long-term debt

 

 

1,034,652

 

 

 

1,033,728

 

Less: current portion of long-term debt

 

 

(99,552

)

 

 

(175,615

)

Long-term debt

 

$

935,100

 

 

$

858,113

 

 

1.

Variable-rate term loans are at rates of one-month SOFR plus a spread between 1.61% and 2.30%, or daily simple SOFR plus a spread between 2.20% and 2.30%. The variable-rate term loans mature between 2026 and 2034. As of December 31, 2024, the one-month SOFR rate was 4.55% and the daily simple SOFR rate was 4.64%. We have entered into interest rate swaps to fix the interest rate on these variable-rate term loans. See Note 10: Derivative Instruments for additional information.

2.

At December 31, 2024, we have one fixed-rate term loan at a rate of 4.05% which matures in August 2025. See discussion below regarding a $110.0 million fixed rate term loan that was refinanced upon maturity on November 1, 2024.

3.

The revenue bonds had a fixed rate of 2.75% and were repaid upon maturity in October 2024.

TERM LOANS

At December 31, 2024, approximately $1.0 billion was outstanding under our Second Amended and Restated Term Loan Agreement (Amended Term Loan Agreement) with our primary lender.

On November 1, 2024, we entered into a tenth amendment to the Amended Term Loan Agreement, which provided for a new 8-year term loan of $38.0 million maturing on November 1, 2032, a new 9-year term loan of $38.0 million maturing on November 1, 2033, and a new 10-year term loan of $100.0 million maturing on November 1, 2034 (collectively, the New Term Loans). The proceeds of the New Term Loans were used to refinance a $110.0 million term loan under the Amended Term Loan agreement that matured on November 1, 2024, and to replenish cash used to repay a $65.7 million revenue bond that matured in October 2024.

The New Term Loans bear interest at a rate equal to daily simple SOFR plus an applicable margin ranging between 2.20% and 2.30% per annum depending on their respective maturity date. The New Term Loans provide for a cost-of-capital reset at year five whereby the applicable margin may be reset at the sole discretion of the lender. In connection with the New Term Loans, we terminated $125.0 million of our forward-starting interest rate swaps and transferred the value realized from their termination into three new daily simple SOFR-indexed interest rate swaps to fix the interest rates associated with the New Term Loans between 4.02% and 4.28%, before patronage credits from lenders, depending on the maturity date of the associated term loan.

In December 2023, through a ninth amendment to the Amended Term Loan Agreement, we refinanced an existing term loan of $40.0 million that matured with a new term loan that matures in December 2033. The new term loan carries a variable interest rate of one-month SOFR plus 2.30%. In conjunction with the new term loan, we terminated a $50.0 million forward-starting interest rate swap and transferred the value realized from its termination into a new $40.0 million interest rate swap to fix the rate at 3.35% before patronage credits from lenders.

See Note 10: Derivative Instruments for additional information on our derivative instruments.

DEBT ISSUANCE COSTS AND UNAMORTIZED DISCOUNTS

Debt issuance costs represent the capitalized direct costs incurred related to the issuance of debt. These costs are amortized to interest expense over the terms of the respective borrowings.

Unamortized discounts include a $4.9 million fair value adjustment to a $100.0 million term loan assumed in the Deltic merger. The unamortized balance of the fair value adjustment at December 31, 2024 was $0.4 million and will be amortized through the term loan’s maturity in 2025.

DEBT MATURITIES

Scheduled principal payments due on long-term debt at December 31, 2024 are as follows:

 

(in thousands)

 

 

 

2025

 

$

100,000

 

2026

 

 

27,500

 

2027

 

 

138,750

 

2028

 

 

100,000

 

2029

 

 

190,000

 

Thereafter

 

 

480,750

 

Total

 

$

1,037,000

 

CREDIT AGREEMENT

On May 18, 2023, we entered into a first amendment to the Third Amended and Restated Credit Agreement (Amended Credit Agreement). The Amended Credit Agreement provides for loans based on SOFR instead of the London Inter-Bank Offered Rate (LIBOR), provides us the option to borrow based on a daily SOFR or term SOFR basis, and provides mechanics relating to the transition from the use of SOFR to a replacement benchmark rate upon the occurrence of certain transition events.

The Amended Credit Agreement provides for a $300.0 million revolving line of credit that matures February 14, 2027. As provided in the Amended Credit Agreement, the borrowing capacity may be increased up to an additional $500.0 million. The Amended Credit Agreement also includes a sublimit of $75.0 million for the issuance of standby letters of credit and a sublimit of $25.0 million for swing line loans. Usage under either or both sub facilities reduces availability under the revolving line of credit. We may also utilize borrowings under the Amended Credit Agreement to, among other things, refinance existing indebtedness and provide funding for working capital requirements, capital projects, acquisitions and other general corporate expenditures.

Pricing on the Amended Credit Agreement is set according to the type of borrowing. SOFR borrowings under the Amended Credit Agreement are issued at a rate equal to the Adjusted Daily Simple SOFR rate (as defined in the Amended Credit Agreement) plus an applicable rate. Base Rate borrowings are issued at a rate equal to a Base Rate, which is a fluctuating rate per annum equal to the highest of (a) the Federal Funds Rate plus one half of one percent, (b) the Adjusted Term SOFR for a one-month tenor in effect on such day, plus 1%, and (c) the rate of interest in effect for such day as publicly announced from time to time by KeyBank as its "prime rate." The interest rates we pay for borrowings under either type of loan include an additional Applicable Rate, which can range from 0.85% to 1.10% for SOFR loans and actual rate for Base Rate loans can range from 0% to 0.10% depending on our credit rating. Additionally, the Amended Credit Agreement provides mechanics relating to the transition from the use of SOFR to a replacement benchmark rate upon the occurrence of certain transition events or elections made by the parties. As of December 31, 2024, we were able to borrow under the revolving line of credit with an additional Applicable Rate of 1.025% for SOFR loans and 0.025% for Base Rate loans. We also pay an annual facility fee of 0.175% on the $300.0 million on our revolving line of credit. At December 31, 2024, there were no borrowings under the revolving line of credit and approximately $0.6 million of the revolving line of credit was utilized by outstanding letters of credit.

FINANCIAL COVENANTS

The Amended Term Loan Agreement and the Amended Credit Agreement (collectively referred to as the Agreements) contain certain covenants that limit our ability and that of our subsidiaries to create liens, merge or consolidate, dispose of assets, incur indebtedness and guarantees, repurchase or redeem capital stock and indebtedness, make certain investments or acquisitions, enter into certain transactions with affiliates or change the nature of our business. The Agreements also contain financial maintenance covenants including the maintenance of a minimum interest coverage ratio and a maximum leverage ratio. We are permitted to pay dividends to our stockholders under the terms of the Agreements so long as we expect to remain in compliance with the financial maintenance covenants. We were in compliance with all debt and credit agreement covenants at December 31, 2024.

v3.25.0.1
Derivative Instruments
12 Months Ended
Dec. 31, 2024
Derivative Instrument Detail [Abstract]  
Derivative Instruments

NOTE 10. DERIVATIVE INSTRUMENTS

From time to time, we enter into derivative financial instruments to manage certain cash flow and fair value risks. Derivatives designated and qualifying as a hedge of the exposure to variability in the cash flows of a specific asset or liability that is attributable to a particular risk, such as interest rate risk, are considered cash flow hedges. All our cash flow hedges are expected to be highly effective in achieving offsetting cash flows attributable to the hedged interest rate risk through the term of the hedges.

At December 31, 2024, we had interest rate swaps associated with $761.0 million of SOFR-indexed term loan debt whereby the cash flow hedges convert variable rates ranging from one-month SOFR plus a spread between 1.61% to 2.30%, to fixed rates ranging from 2.14% to 4.83% before patronage credits from lenders. Additionally, at December 31, 2024, we had $176.0 million of interest rate swaps associated with SOFR-indexed term loan debt whereby the cash flow hedges convert variable rates ranging from daily simple SOFR-indexed plus a spread of 2.20% to 2.30%, to fixed rates ranging from 4.02% to 4.28% before patronage credits from lenders. At December 31, 2024, we have a $75.0 million forward-starting interest rate swap designated as a cash flow hedge for expected future debt refinancing that requires settlement on the stated maturity date. See Note 9: Debt for additional information.

The gross fair values of our cash flow derivative instruments at December 31, 2024 and 2023 were $138.4 million and $129.1 million, respectively, all of which were classified in Other assets, non-current on our Consolidated Balance Sheets. Derivative instruments that mature within one year, as a whole, are classified as current.

The following table details the effect of derivatives on our Consolidated Statements of Operations:

 

 

 

 

 

Year Ended December 31,

 

(in thousands)

 

Location

 

2024

 

 

2023

 

 

2022

 

Derivatives designated in cash flow hedging relationships:

 

 

 

 

 

 

 

Interest rate contracts

 

 

 

 

 

 

 

 

 

 

 

Income recognized in other comprehensive income, net of tax

 

 

 

$

42,685

 

 

$

14,716

 

 

$

116,890

 

Amounts reclassified from accumulated other comprehensive income to income, net of tax1

 

Interest expense, Net

 

$

(21,850

)

 

$

(18,905

)

 

$

1,125

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest expense, net

 

 

 

$

28,923

 

 

$

24,218

 

 

$

27,400

 

 

1.

Realized gains and losses on interest rate contracts consist of realized net cash received or paid and interest accruals on the interest rate swaps during the periods in addition to amortization of amounts out of other comprehensive income related to certain terminated hedges and adjustments to interest expense resulting from amortization of inception value of certain off-market designated hedges. For the years ended December 31, 2024, 2023, and 2022, we amortized approximately $10.8 million, $10.3 million, and $3.1 million, respectively, of the off-market designated hedges which is included within operating activities in the Consolidated Statements of Cash Flows. Net cash received or paid is included within Interest expense, net in the Consolidated Statements of Operations.

At December 31, 2024, the amount of net gains expected to be reclassified into earnings in the next 12 months is approximately $16.3 million. However, this expected amount to be reclassified into earnings is subject to volatility as the ultimate amount recognized in earnings is based on the SOFR rate at the time of net swap cash payments.

v3.25.0.1
Fair Value Measurements
12 Months Ended
Dec. 31, 2024
Derivative Instrument Detail [Abstract]  
Fair Value Measurements

NOTE 11. FAIR VALUE MEASUREMENTS

Carrying amounts and estimated fair values of our financial instruments as of December 31 are as follows:

 

 

2024

 

 

2023

 

(in thousands)

 

Carrying
Amount

 

 

Fair
Value

 

 

Carrying
Amount

 

 

Fair
Value

 

Derivative assets related to interest rate swaps (Level 2)

 

$

138,354

 

 

$

138,354

 

 

$

129,125

 

 

$

129,125

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Long-term debt, including current portion (Level 2):

 

 

 

 

 

 

 

 

 

 

 

 

Term loans

 

$

(1,036,569

)

 

$

(1,035,608

)

 

$

(969,919

)

 

$

(965,718

)

Revenue bonds

 

 

 

 

 

 

 

 

(65,735

)

 

 

(64,786

)

Total long-term debt1

 

$

(1,036,569

)

 

$

(1,035,608

)

 

$

(1,035,654

)

 

$

(1,030,504

)

 

 

 

 

 

 

 

 

 

 

 

 

 

Company owned life insurance (Level 3)

 

$

6,026

 

 

$

6,026

 

 

$

5,220

 

 

$

5,220

 

 

1.

The carrying amount of long-term debt includes principal and unamortized discounts.

The fair value of interest rate swaps is determined using a discounted cash flow analysis based on third-party sources on the expected cash flows of each derivative. The analysis reflects the contractual terms of the derivatives, including the period to maturity, and uses observable market-based inputs, including interest rate forward curves.

The fair value of our long-term debt is estimated based upon quoted market prices for similar debt issues or estimated based on average market prices for comparable debt when there is no quoted market price.

The contract value of our company owned life insurance is based on the amount at which it could be redeemed and, accordingly, approximates fair value.

We believe that our other financial instruments, including cash and cash equivalents, restricted cash, receivables and payables have net carrying value that approximates their fair value with only insignificant differences. This is primarily due to the short-term nature of these instruments.

v3.25.0.1
Equity-Based Compensation Plans
12 Months Ended
Dec. 31, 2024
Share-Based Payment Arrangement, Noncash Expense [Abstract]  
Equity-Based Compensation Plans

NOTE 12. EQUITY-BASED COMPENSATION PLANS

We issue new shares of common stock to settle performance stock awards (PSAs), restricted stock units (RSUs) and deferred compensation stock equivalent units. At December 31, 2024, approximately 1.5 million shares were available for future use under our long-term incentive plans.

The following table details our compensation expense and the related income tax benefit for company specific equity awards for the year ended December 31:

 

(in thousands)

 

2024

 

 

2023

 

 

2022

 

Employee equity-based compensation expense:

 

 

 

 

 

 

 

 

 

Performance stock awards

 

$

6,010

 

 

$

5,101

 

 

$

5,887

 

Restricted stock units

 

 

4,802

 

 

 

3,818

 

 

 

3,107

 

Deferred compensation stock equivalent units expense

 

 

198

 

 

 

196

 

 

 

196

 

Total equity-based compensation expense

 

$

11,010

 

 

$

9,115

 

 

$

9,190

 

 

 

 

 

 

 

 

 

 

 

Total tax benefit recognized for share-based payment awards

 

$

656

 

 

$

549

 

 

$

457

 

Additionally, during the year ended December 31, 2022, we recognized $9.3 million in stock-based compensation expense for the accelerated vesting of CatchMark equity awards related to the CatchMark merger which is included in CatchMark merger-related expenses on the Consolidated Statements of Operations. See Note 1: Summary of Significant Accounting Policies for additional information.

PERFORMANCE STOCK AWARDS

During 2024, 2023 and 2022, officers and certain other employees of the company were granted performance share awards (PSAs). PSAs granted under the stock incentive plans have a three-year performance period and shares are issued at the end of the period to the extent that performance measures are met. Performance share awards are earned based on the company's total shareholder return (TSR) over a three-year performance period relative to the median TSR of performance peer group (weighted 50%) and the company's TSR percentile ranking relative to all companies within the NAREIT All Equity REITs Index (of which we are a member) (weighted 50%) over such performance period. TSR is calculated based on stock price appreciation plus cash and share distributions. The number of shares actually issued, as a percentage of the amount subject to the PSA, could range from 0% to 200%. PSAs granted under our stock incentive plans do not have voting rights unless and until shares are issued upon settlement. If shares are issued at the end of the three-year performance measurement period, the recipients will receive dividend equivalents in the form of additional shares at the time of payment equal to the dividends that would have been paid on the shares earned had the recipients owned the shares during the three-year period. Therefore, the shares are not considered participating securities.

Since the awards contain a market condition, the effect of the market condition is reflected in the grant-date fair value, which is estimated using a Monte Carlo simulation. This method is used to estimate the stock prices of PotlatchDeltic and the selected peer companies at the end of the three-year performance period. The Monte Carlo simulation uses inputs such as stock prices and expected volatility of PotlatchDeltic and the peer groups of companies as of the award date. Multiple simulations are generated, resulting in share prices and total shareholder return values for PotlatchDeltic and the peer groups of companies. For each simulation, the total shareholder return of PotlatchDeltic is ranked against that of the peer groups of companies. The future value of the performance share unit is calculated based on a multiplier for the median outperformance and percentile ranking and then discounted to present value. The discount rate is the risk-free rate as of the award date for a term consistent with the performance period. Awards are also credited with dividend equivalents at the end of the performance period, and as a result, award values are not adjusted for dividends.

The following table presents the key inputs used in calculating the fair value of the PSAs and the resulting fair values:

 

 

 

Year Ended December 31,

 

 

 

2024

 

 

2023

 

 

2022

 

Stock price as of valuation date

 

$

44.67

 

 

$

47.55

 

 

$

55.02

 

Risk-free rate

 

 

4.20

%

 

 

4.14

%

 

 

1.79

%

Expected volatility

 

 

27.71

%

 

 

36.24

%

 

 

45.69

%

Expected dividend yield1

 

 

 

 

 

 

 

 

 

Expected term (years)

 

 

3.00

 

 

 

3.00

 

 

 

3.00

 

Fair value of a performance share

 

$

52.92

 

 

$

61.21

 

 

$

76.18

 

 

1.

Full dividend reinvestment assumed.

The following table summarizes outstanding PSAs as of December 31 and the changes during each year:

 

 

 

2024

 

 

2023

 

 

2022

 

(in thousands, except per share amounts)

 

Shares

 

 

Weighted
Average
Grant Date
Fair Value

 

 

Shares

 

 

Weighted
Average
Grant Date
Fair Value

 

 

Shares

 

 

Weighted
Average
Grant Date
Fair Value

 

Nonvested shares outstanding at January 1

 

 

179,606

 

 

$

68.15

 

 

 

174,900

 

 

$

73.14

 

 

 

202,447

 

 

$

55.16

 

Granted

 

 

130,536

 

 

$

52.92

 

 

 

106,342

 

 

$

61.21

 

 

 

92,490

 

 

$

76.18

 

Vested

 

 

(81,421

)

 

$

76.15

 

 

 

(73,459

)

 

$

69.72

 

 

 

(119,066

)

 

$

45.04

 

Forfeited

 

 

(10,850

)

 

$

60.23

 

 

 

(28,177

)

 

$

68.81

 

 

 

(971

)

 

$

60.42

 

Nonvested shares outstanding at December 31

 

 

217,871

 

 

$

56.42

 

 

 

179,606

 

 

$

68.15

 

 

 

174,900

 

 

$

73.14

 

Total grant date fair value of PSA awards
   vested during the year

 

$

6,200

 

 

 

 

 

$

5,122

 

 

 

 

 

$

5,363

 

 

 

 

Total fair value of PSA awards
   vested during the year

 

$

2,514

 

 

 

 

 

$

3,694

 

 

 

 

 

$

6,735

 

 

 

 

As of December 31, 2024, there was $6.5 million of unrecognized compensation cost related to nonvested PSAs, which is expected to be recognized over a weighted-average period of 1.6 years.

RESTRICTED STOCK UNITS

During 2024, 2023 and 2022, directors, officers, and certain other employees of the company were granted RSU awards that will vest from one to three years. RSU awards are credited with dividend equivalents for any dividends paid on the company's common stock during the vesting period. Recipients will receive dividend equivalents in the form of additional shares of common stock at the date the vested RSUs are settled. Any forfeited RSUs will not receive dividends. Therefore, the shares are not considered participating securities.

The following table summarizes outstanding RSU awards as of December 31 and the changes during each year:

 

 

 

2024

 

 

2023

 

 

2022

 

(in thousands, except per share amounts)

 

Shares

 

 

Weighted
Average
Grant Date
Fair Value

 

 

Shares

 

 

Weighted
Average
Grant Date
Fair Value

 

 

Shares

 

 

Weighted
Average
Grant Date
Fair Value

 

Nonvested shares outstanding at January 1

 

 

180,368

 

 

$

48.94

 

 

 

110,123

 

 

$

52.94

 

 

 

132,899

 

 

$

47.19

 

Granted

 

 

138,126

 

 

$

44.03

 

 

 

127,579

 

 

$

47.01

 

 

 

59,549

 

 

$

53.61

 

Vested

 

 

(74,150

)

 

$

50.36

 

 

 

(44,607

)

 

$

52.79

 

 

 

(81,002

)

 

$

43.92

 

Forfeited

 

 

(8,608

)

 

$

46.69

 

 

 

(12,727

)

 

$

50.76

 

 

 

(1,323

)

 

$

58.48

 

Nonvested shares outstanding at December 31

 

 

235,736

 

 

$

45.75

 

 

 

180,368

 

 

$

48.94

 

 

 

110,123

 

 

$

52.94

 

Total grant date fair value of RSU awards
   vested during the year

 

$

3,734

 

 

 

 

 

$

2,355

 

 

 

 

 

$

3,557

 

 

 

 

Total fair value of RSU awards
   vested during the year

 

$

3,066

 

 

 

 

 

$

2,150

 

 

 

 

 

$

3,634

 

 

 

 

As of December 31, 2024, there was $5.5 million of total unrecognized compensation cost related to nonvested RSU awards, which is expected to be recognized over a weighted-average period of 1.4 years.

DEFERRED COMPENSATION STOCK EQUIVALENT UNITS

A long-term incentive award was granted annually to our directors through December 2017. The awards are payable on or after a director's separation from service (subject to the terms of the director's deferral election). Directors may also elect to defer their annual cash retainers and awards of RSUs, payable in the form of stock. Additionally, issuance of RSUs awarded to certain officers and employees may also be deferred at the election of the officers or employees, as applicable. All stock unit equivalent accounts are credited with dividend equivalents. At December 31, 2024, vested deferred shares that will be distributed in the future to directors or officers and employees as common stock were 229,439 and 4,290, respectively.

v3.25.0.1
Leases
12 Months Ended
Dec. 31, 2024
Leases [Abstract]  
Leases

NOTE 13. LEASES

See Note 1: Summary of Significant Accounting Policies for details on our lease accounting policies.

BALANCE SHEET CLASSIFICATION

The following tables provide supplemental balance sheet information related to our leases as of December 31:

 

(in thousands)

Classification

 

2024

 

 

2023

 

Assets

 

 

 

 

 

 

 

Operating lease assets

Other long-term assets

 

$

10,167

 

 

$

10,169

 

Finance lease assets1

Property, plant and equipment, net

 

 

12,266

 

 

 

11,281

 

Total lease assets

 

 

$

22,433

 

 

$

21,450

 

 

 

 

 

 

 

 

 

Liabilities

 

 

 

 

 

 

 

Current

 

 

 

 

 

 

 

Operating lease liabilities

Accounts payable and accrued liabilities

 

$

3,027

 

 

$

2,575

 

Finance lease liabilities

Accounts payable and accrued liabilities

 

 

5,257

 

 

 

4,525

 

Noncurrent

 

 

 

 

 

 

 

Operating lease liabilities

Other long-term obligations

 

 

7,030

 

 

 

7,590

 

Finance lease liabilities

Other long-term obligations

 

 

6,959

 

 

 

6,699

 

Total lease liabilities

 

 

$

22,273

 

 

$

21,389

 

 

1.

Finance lease assets are presented net of accumulated amortization of $12.6 million and $9.6 million as of December 31, 2024 and 2023, respectively.

 

 

 

 

2024

 

 

2023

 

Weighted-average remaining terms (years)

 

 

 

 

 

 

Operating leases

 

 

 

4.23

 

 

 

4.97

 

Finance leases

 

 

 

2.77

 

 

 

2.92

 

Weighted-average discount rate

 

 

 

 

 

 

Operating leases

 

 

 

5.31

%

 

 

5.05

%

Finance leases

 

 

 

5.17

%

 

 

4.34

%

LEASE COSTS

The following table summarizes the components of our lease expense for the year ended December 31:

 

(in thousands)

 

2024

 

 

2023

 

 

2022

 

Operating lease costs1

 

$

3,485

 

 

$

3,257

 

 

$

3,525

 

Finance lease costs:

 

 

 

 

 

 

 

 

 

Amortization of leased assets

 

 

5,528

 

 

 

4,951

 

 

 

4,277

 

Interest on lease assets

 

 

584

 

 

 

458

 

 

 

340

 

Net lease costs

 

$

9,597

 

 

$

8,666

 

 

$

8,142

 

 

1.

Excludes short-term leases and variable lease costs, which are immaterial.

Operating lease costs and amortization of finance lease assets are included within costs of goods sold and selling, general and administrative expenses, respectively, and interest on lease assets is included in interest expense, net on our Consolidated Statements of Operations.

OTHER LEASE INFORMATION

The following table presents supplemental cash flow information related to leases for the year ended December 31:

 

(in thousands)

 

 

2024

 

 

2023

 

 

2022

 

Cash paid for amounts included in the measurement of lease liabilities:

 

 

 

 

 

 

 

 

 

Operating cash flows for operating leases

 

$

3,623

 

 

$

3,257

 

 

$

3,591

 

Operating cash flows for finance leases

 

 

$

584

 

 

$

458

 

 

$

340

 

Financing cash flows for finance leases

 

 

$

5,538

 

 

$

4,801

 

 

$

4,421

 

Lease assets exchanged for new lease liabilities:

 

 

 

 

 

 

 

 

 

Operating leases

 

 

$

3,013

 

 

$

3,765

 

 

$

3,932

 

Finance leases

 

 

$

6,541

 

 

$

3,458

 

 

$

6,819

 

 

MATURITY OF LEASE LIABILITIES

At December 31, 2024, the future minimum lease payment obligations under noncancelable leases were as follows:

 

(in thousands)

 

Operating Leases

 

 

Finance Leases

 

2025

 

$

3,486

 

 

$

5,761

 

2026

 

 

3,266

 

 

 

4,323

 

2027

 

 

2,071

 

 

 

2,019

 

2028

 

 

1,419

 

 

 

698

 

2029

 

 

284

 

 

 

283

 

Thereafter

 

 

663

 

 

 

39

 

Total lease payments

 

 

11,189

 

 

 

13,123

 

Less: interest

 

 

1,132

 

 

 

907

 

Present value of lease liabilities

 

$

10,057

 

 

$

12,216

 

v3.25.0.1
Income Taxes
12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
Income Taxes

NOTE 14. INCOME TAXES

As a REIT, we generally are not subject to federal and state corporate income taxes on income from investments in real estate that we distribute to our shareholders. We conduct certain activities through our PotlatchDeltic TRS which are subject to corporate level federal and state income taxes. These activities are principally comprised of our wood products manufacturing operations and certain real estate investments. Therefore, income tax expense or benefit is primarily due to income or loss of the PotlatchDeltic TRS, as well as permanent book versus tax differences and discrete items.

We were also subject to corporate taxes on built-in gains (the excess of fair market value over tax basis on the merger date) on sales of former Deltic real property held by the REIT during the five years following the Deltic merger (until February 2023). The sale of standing timber is not subject to built-in gains tax.

Income taxes consist of the following for the year ended December 31:

 

(in thousands)

 

2024

 

 

2023

 

 

2022

 

Current

 

$

(913

)

 

$

9,053

 

 

$

70,669

 

Deferred

 

 

(12,776

)

 

 

(9,501

)

 

 

(5,302

)

Net operating loss carryforwards

 

 

 

 

 

232

 

 

 

45

 

Income taxes

 

$

(13,689

)

 

$

(216

)

 

$

65,412

 

 

Income taxes differ from the amount computed by applying the statutory federal income tax rate of 21% to income before income taxes due to the following for the year ended December 31:

 

(in thousands, except effective tax rate)

 

2024

 

 

2023

 

 

2022

 

U.S. federal statutory income tax

 

$

1,719

 

 

$

12,996

 

 

$

83,855

 

REIT income not subject to federal income tax

 

 

(13,253

)

 

 

(9,766

)

 

 

(27,085

)

Federal unrecognized tax benefit change

 

 

(1,146

)

 

 

(1,638

)

 

 

 

State income taxes, net of federal tax benefit

 

 

(1,127

)

 

 

(862

)

 

 

9,478

 

Other items, net1

 

 

118

 

 

 

(946

)

 

 

(836

)

Income taxes

 

$

(13,689

)

 

$

(216

)

 

$

65,412

 

Effective tax rate

 

 

(167.2

%)

 

 

(0.3

%)

 

 

16.4

%

 

1.

Includes $1.0 million of deferred tax rate changes for the year ended December 31, 2023.

The tax effects of significant temporary differences creating deferred tax assets and liabilities at December 31 were:

 

(in thousands)

 

2024

 

 

2023

 

Deferred tax assets:

 

 

 

 

 

 

Pension and other postretirement employee benefits

 

$

20,342

 

 

$

18,098

 

Inventories

 

 

754

 

 

 

892

 

Nondeductible accruals

 

 

1,921

 

 

 

1,663

 

Incentive compensation

 

 

1,946

 

 

 

1,444

 

Employee benefits

 

 

1,450

 

 

 

1,451

 

Net operating loss carryforwards

 

 

25,012

 

 

 

 

Other

 

 

944

 

 

 

790

 

Total deferred tax assets

 

 

52,369

 

 

 

24,338

 

Deferred tax liabilities:

 

 

 

 

 

 

Timber and timberlands, net

 

 

(1,820

)

 

 

(1,827

)

Property, plant and equipment, net

 

 

(66,724

)

 

 

(51,704

)

Intangible assets, net

 

 

(3,223

)

 

 

(3,590

)

Real estate development

 

 

(230

)

 

 

(982

)

Other

 

 

(1,495

)

 

 

(2,876

)

Total deferred tax liabilities

 

 

(73,492

)

 

 

(60,979

)

Deferred tax liabilities, net

 

$

(21,123

)

 

$

(36,641

)

We believe it is more likely than not that we will have sufficient future taxable income to realize our deferred tax assets. Net operating loss (NOL) carryforwards consist of the following at December 31:

 

(amounts in thousands)

 

2024

 

 

2023

 

 

Expiration

Federal NOL carryforwards - Post TCJA1

 

$

104,938

 

 

$

 

 

None

Federal NOL carryforwards - Pre TCJA2

 

$

12,307

 

 

$

12,307

 

 

2035 - 2037

State NOL carryforwards3

 

$

65,709

 

 

$

4,283

 

 

Various

 

1.

The Tax Cuts and Jobs Act ("TCJA") was signed into law on December 22, 2017. The TCJA lifted the 20-year Federal NOL carryforward period but utilization of the carryforwards may be subject to a limitation of 80% of taxable income.

2.

These net operating loss carryforwards were acquired in the CatchMark merger have been reduced for Section 382 limitations under the Internal Revenue Code and are netted against corresponding uncertain tax position liabilities.

3.

The state NOL carryforwards total is made up of several jurisdictions that expire over various times. A portion of the state NOLs were acquired in the CatchMark merger have been reduced for Section 382 limitations under the Internal Revenue Code, and are netted against corresponding uncertain tax position liabilities. No state NOL is set to expire before December 31, 2032.

In conjunction with the CatchMark merger, we recorded uncertain tax position liabilities plus any applicable accrued interest, related to the treatment of certain intercompany transactions between CatchMark's REIT and its taxable REIT subsidiary. These liabilities are included in Other long-term obligations and Deferred tax liabilities, net in our Consolidated Balance Sheets. At December 31, 2024 and 2023, we had $6.3 million and $7.8 million, respectively, of unrecognized tax benefits, most of which, if recognized, would affect the annual effective tax rate.

The following is a reconciliation of the beginning and ending unrecognized tax benefits for the year ended December 31:

 

(in thousands)

 

2024

 

 

2023

 

Balance at January 1

 

$

7,786

 

 

$

8,306

 

Additions for tax positions related to the current year

 

 

 

 

 

249

 

Additions for tax positions of prior years

 

 

13

 

 

 

1,545

 

Reduction for tax positions of prior years

 

 

(13

)

 

 

(334

)

Lapse of statutes of limitations

 

 

(1,460

)

 

 

(1,980

)

Balance at December 31

 

$

6,326

 

 

$

7,786

 

During the year ended December 31, 2024 and 2023, we reduced our uncertain tax positions due to the lapse of the statute of limitations by $1.5 million and $2.0 million, respectively. We are not aware of any tax positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will change materially in the next twelve months.

We reflect accrued interest related to tax obligations, as well as penalties, in our provision for income taxes. For the years ended December 31, 2024, 2023 and 2022, we recognized insignificant amounts related to interest and penalties in our tax provision. At December 31, 2024, and 2023, we had insignificant amounts of accrued interest related to tax obligations and tax positions taken on our tax returns, and no accrued interest receivable with respect to open tax refunds.

The following table summarizes the tax years subject to examination by major taxing jurisdictions:

 

Jurisdiction

 

Years

Federal

 

2021 - 2024

Arkansas

 

2021 - 2024

Idaho

 

2021 - 2024

Illinois

 

2020 - 2024

Michigan

 

2020 - 2024

Minnesota

 

2020 - 2024

Georgia

 

2021 - 2024

v3.25.0.1
Savings Plans, Pension Plans and Other Postretirement Employee Benefits
12 Months Ended
Dec. 31, 2024
Retirement Benefits, Description [Abstract]  
Savings Plans, Pension Plans and Other Postretirement Employee Benefits

NOTE 15. SAVINGS PLANS, PENSION PLANS AND OTHER POSTRETIREMENT EMPLOYEE BENEFITS

SAVINGS PLANS

Substantially all of our employees are eligible to participate in 401(k) savings plans sponsored by the company. In 2024, 2023, and 2022, we made employer matching 401(k) contributions on behalf of our employees of $4.6 million, $4.3 million, and $4.2 million, respectively.

Certain eligible employees who earn awards under our annual incentive plan are permitted to defer receipt of those awards. These employees may defer up to 90% of their award pursuant to rules established under our Management Deferred Compensation Plan. Eligible employees may also defer up to 50% of their base salary under the Management Deferred Compensation Plan. At the employee's election, deferrals may be deemed invested in a directed investment account with certain deemed investments available under the 401(k) savings plans or a combination of these investment vehicles.

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS

On January 1, 2011, we closed the legacy Potlatch pension plans to any new salaried and hourly non-represented employees hired after that date. Upon our merger with Deltic in 2018, we assumed one qualified pension plan, one nonqualified pension plan and one other postretirement benefit (OPEB) plan. The acquired plans have been frozen to new participants since 2014. Effective December 31, 2021, the Potlatch Salaried Retirement Plan (Salaried Plan) was amended and restated merging the company's three other qualified pension plans into the Salaried Plan, creating one qualified pension plan renamed the PotlatchDeltic Retirement Plan. There were no impacts to vesting provisions or benefits to the participants of the former qualified defined benefit pension plans as a result of the merger into the Salaried Plan.

In March 2022, we transferred $75.6 million of our qualified pension plan (the Plan) assets to an insurance company for the purchase of a group annuity contract. As a result of the transaction, the insurance company assumed responsibility for annuity administration and benefit payments to select retirees and terminated vested participants, with no change to participants' pension benefits. We recorded a non-cash pretax settlement charge of $14.2 million as a result of accelerating the recognition of actuarial losses included in Accumulated other comprehensive income that would have been recognized in future periods. The settlement triggered a remeasurement of the Plan's assets and liabilities. We updated the discount rate used to measure our projected benefit obligation for the Plan as of March 31, 2022, and to calculate the related net periodic benefit cost for the remainder of 2022 to 3.95% from 3.00%. All other pension assumptions remained unchanged.

Certain legacy Potlatch and Deltic retirees under age 65 are offered a PPO medical plan with prescription drug coverage. Certain legacy Deltic retirees over age 65 are offered a PPO medical plan with no prescription drug coverage. This plan is considered a secondary plan to Medicare. For legacy Potlatch retirees age 65 or over, the medical plan is divided into two components, with the company continuing to self-insure prescription drugs and providing a fully-insured medical supplemental plan through AARP/United Healthcare. The health care plans require the retiree to contribute amounts in excess of the company subsidy in order to continue coverage.

We use a December 31 measurement date for our benefit plans and obligations. We recognize the underfunded status of our defined benefit pension plans and OPEB plan obligations on our Consolidated Balance Sheets. We recognize changes in the funded status in the year in which changes occur in Accumulated other comprehensive income and amortize actuarial gains and losses in the Consolidated Statements of Operations as net periodic cost (benefit).

Changes in benefit obligation, plan assets and funded status for our pension and OPEB plans were as follows for the year ended December 31:

 

 

 

Pension Plans

 

 

OPEB

 

(in thousands)

 

2024

 

 

2023

 

 

2024

 

 

2023

 

Benefit obligation at beginning of year

 

$

(233,202

)

 

$

(232,198

)

 

$

(17,064

)

 

$

(22,370

)

Service cost

 

 

(5,285

)

 

 

(5,422

)

 

 

(93

)

 

 

(110

)

Interest cost

 

 

(12,492

)

 

 

(12,551

)

 

 

(877

)

 

 

(1,175

)

Actuarial (loss) gain

 

 

(450

)

 

 

86

 

 

 

(3,140

)

 

 

5,717

 

Benefits paid

 

 

18,382

 

 

 

16,883

 

 

 

2,129

 

 

 

874

 

Benefit obligation at end of year

 

$

(233,047

)

 

$

(233,202

)

 

$

(19,045

)

 

$

(17,064

)

 

 

 

 

 

 

 

 

 

 

 

 

 

Fair value of plan assets at beginning of year

 

$

177,875

 

 

$

172,246

 

 

$

 

 

$

 

Actual return on plan assets

 

 

4,793

 

 

 

20,050

 

 

 

 

 

 

 

Employer contributions and benefit payments

 

 

6,436

 

 

 

2,462

 

 

 

2,129

 

 

 

874

 

Benefits paid

 

 

(18,382

)

 

 

(16,883

)

 

 

(2,129

)

 

 

(874

)

Fair value of plan assets at end of year

 

$

170,722

 

 

$

177,875

 

 

$

 

 

$

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Amounts recognized in the consolidated balance sheets:

 

 

 

 

 

 

 

 

 

 

 

 

Current liabilities

 

$

(2,630

)

 

$

(2,586

)

 

$

(2,468

)

 

$

(1,949

)

Noncurrent liabilities

 

 

(59,695

)

 

 

(52,741

)

 

 

(16,577

)

 

 

(15,115

)

Funded status

 

$

(62,325

)

 

$

(55,327

)

 

$

(19,045

)

 

$

(17,064

)

The accumulated benefit obligation for all defined benefit pension plans is determined using the actuarial present value of the vested benefits to which the employee is currently entitled and the employee’s expected date of separation for retirement. At December 31, 2024 and 2023, the accumulated benefit obligation for all defined benefit pension plans was $224.4 million and $223.5 million, respectively. Actuarial gain (loss) in our pension plans is primarily due to year-over-year changes in the discount rate and assumptions associated with updated census data, demographic assumptions, future salary increases, along with asset growth outpacing interest and service cost in our qualified pension plan. Actuarial gain (loss) for our OPEB plans is primarily due to year-over-year changes in the discount rate and assumptions associated with medical trends, claims and participant contributions. During 2024 and 2023, funding of our non-qualified pension and other postretirement employee benefit plans was $4.6 million and $3.3 million, respectively. During 2024 and 2023, we made contributions to our qualified pension benefit plan of $4.0 million and $0, respectively.

Pension plans with projected benefit obligations greater than plan assets were as follows at December 31:

 

 

 

2024

 

 

2023

 

Projected benefit obligations

 

$

233,047

 

 

$

233,202

 

Fair value of plan assets

 

$

170,722

 

 

$

177,875

 

Pension plans with accumulated benefit obligations greater than plan assets at December 31 are as follows:

 

 

 

2024

 

 

2023

 

Accumulated benefit obligations

 

$

224,357

 

 

$

223,486

 

Fair value of plan assets

 

$

170,722

 

 

$

177,875

 

PENSION ASSETS

We utilize formal investment policy guidelines for our company-sponsored pension plan assets. Management is responsible for ensuring the investment policy and guidelines are adhered to and the investment objectives are met.

The general policy states that plan assets will be invested to seek the greatest return consistent with the fiduciary character of the pension funds and to allow the plans to meet the need for timely pension benefit payments. The specific investment guidelines stipulate that management will maintain adequate liquidity for meeting expected benefit payments by reviewing, on a timely basis, contribution and benefit payment levels and appropriately revise long-term and short-term asset allocations. Management takes reasonable and prudent steps to preserve the value of pension fund assets and to avoid the risk of large losses. Major steps taken to provide this protection include the following:

Assets are diversified among various asset classes, such as global equities, fixed income, alternatives and liquid reserves.
Periodic reviews of allocations within these ranges are reviewed to determine what adjustments should be made based on changing economic and market conditions and specific liquidity requirements.
Assets are managed by professional investment managers and may be invested in separately managed accounts or commingled funds.
Assets are not invested in PotlatchDeltic stock.

The investment guidelines also provide that individual investment managers are expected to achieve a reasonable rate of return over a market cycle. Emphasis will be placed on long-term performance versus short-term market aberrations. Factors to be considered in determining reasonable rates of return include performance achieved by a diverse cross section of other investment managers, performance of commonly used benchmarks (e.g., MSCI All-Country World Index, Barclays Long Credit Index), actuarial assumptions for return on plan investments and specific performance guidelines given to individual investment managers.

The long-term targeted asset allocation ranges for the PotlatchDeltic Retirement Plans’ asset categories are as follows:

 

Asset Category

 

Allocation Range

Global equities

 

15% - 25%

Fixed income securities

 

70% - 80%

Alternatives, which may include equities and fixed income securities

 

3% - 8%

Cash and cash equivalents

 

0% - 5%

 

The asset allocations of the PotlatchDeltic Retirement Plans’ assets by asset category were as follows at December 31:

 

 

 

Pension Plans

 

Asset Category

 

2024

 

 

2023

 

Global equities

 

 

20

%

 

 

19

%

Fixed income securities

 

 

74

 

 

 

74

 

Other (includes cash and cash equivalents and alternatives)

 

 

6

 

 

 

7

 

Total

 

 

100

%

 

 

100

%

 

The pension assets are stated at fair value. Refer to Note 1: Summary of Significant Accounting Policies for a discussion of the framework used to measure fair value.

The assets in our defined benefit pension plan were invested across the following categories:

 

 

 

December 31, 2024

 

(in thousands)

 

Level 1

 

 

Investments measured at net asset value

 

 

Total

 

Cash and cash equivalents

 

$

1,707

 

 

$

 

 

$

1,707

 

Collective investment funds1

 

 

 

 

 

169,015

 

 

 

169,015

 

Total

 

$

1,707

 

 

$

169,015

 

 

$

170,722

 

 

 

December 31, 2023

 

(in thousands)

 

Level 1

 

 

Level 2

 

 

Total

 

Cash and cash equivalents

 

$

3,009

 

 

$

 

 

$

3,009

 

Global equity securities2

 

 

34,534

 

 

 

 

 

 

34,534

 

Fixed income securities3

 

 

114,224

 

 

 

17,613

 

 

 

131,837

 

Alternatives4

 

 

8,495

 

 

 

 

 

 

8,495

 

Total

 

$

160,262

 

 

$

17,613

 

 

$

177,875

 

 

1.

At December 31, 2024, three collective investment funds held substantially all of the pension plan funds. These funds have diversified holdings among various asset classes and allocation ranges approved by the Benefits Committee. These funds are generally valued based on their respective net asset value (or its equivalent) provided by the fund administrator as a practical expedient to estimate fair value due to the absence of a readily determinable fair value. These values represent the per-unit price at which new investors are permitted to invest and existing investors are permitted to exit. The collective investment funds may be redeemed daily with limited notice. At December 31, 2023, there were no collective investment funds held by the Plan.

2.

Level 1 assets are international and domestic managed investments with quoted prices on major security markets and also include investments in registered investment company funds for which market quotations are generally readily available on the primary market or exchange on which they are traded. The global equity securities track the MSCI All-Country World Index.

3.

Level 1 assets are investments in a diversified portfolio of fixed income instruments of varying maturities representing corporate securities, U.S. treasuries, municipals and futures. Level 2 assets are thinly traded investments in a diversified portfolio of fixed income instruments of varying maturities representing mostly corporate securities. Both Level 1 & Level 2 investments track the Bloomberg Barclay’s Long-term Credit Index.

4.

Level 1 assets are long-term investment funds which are invested in tangible assets and real asset companies such as infrastructure, natural resources and timber.

There were no Level 3 investments held by the PotlatchDeltic Retirement Plan at December 31, 2024 or 2023.

PLAN ACTIVITY

Pre-tax components of net periodic cost (benefit) recognized in our Consolidated Statements of Operations were as follows for the year ended December 31:

 

 

 

Pension Plans

 

 

OPEB

 

(in thousands)

 

2024

 

 

2023

 

 

2022

 

 

2024

 

 

2023

 

 

2022

 

Service cost

 

$

5,285

 

 

$

5,422

 

 

$

6,805

 

 

$

93

 

 

$

110

 

 

$

316

 

Interest cost

 

 

12,492

 

 

 

12,551

 

 

 

10,646

 

 

 

877

 

 

 

1,175

 

 

 

914

 

Expected return on plan assets

 

 

(12,947

)

 

 

(12,109

)

 

 

(9,920

)

 

 

 

 

 

 

 

 

 

Amortization of prior service cost (credit)

 

 

20

 

 

 

45

 

 

 

73

 

 

 

 

 

 

 

 

 

(381

)

Amortization of actuarial loss (gain)

 

 

78

 

 

 

(83

)

 

 

5,400

 

 

 

(1,323

)

 

 

(665

)

 

 

623

 

Net periodic cost (benefit) before pension settlement charges

 

 

4,928

 

 

 

5,826

 

 

 

13,004

 

 

 

(353

)

 

 

620

 

 

 

1,472

 

Pension settlement charge

 

 

 

 

 

 

 

 

14,165

 

 

 

 

 

 

 

 

 

 

Other settlements

 

 

 

 

 

 

 

 

783

 

 

 

 

 

 

 

 

 

 

Net periodic cost (benefit)

 

$

4,928

 

 

$

5,826

 

 

$

27,952

 

 

$

(353

)

 

$

620

 

 

$

1,472

 

The amounts recorded in Accumulated Other Comprehensive Income on our Consolidated Balance Sheets, which have not yet been recognized as components of net periodic benefit costs at December 31, net of tax, consist of:

 

 

 

Pension Plans

 

 

OPEB

 

(in thousands)

 

2024

 

 

2023

 

 

2024

 

 

2023

 

Net (loss) income

 

$

(33,702

)

 

$

(27,307

)

 

$

5,051

 

 

$

8,397

 

Prior service cost

 

 

 

 

 

(15

)

 

 

 

 

 

 

Total amount unrecognized

 

$

(33,702

)

 

$

(27,322

)

 

$

5,051

 

 

$

8,397

 

 

EXPECTED FUNDING AND BENEFIT PAYMENTS

We currently estimate we will contribute approximately $7.7 million to our qualified pension plan in 2025. Our non-qualified pension plan and other postretirement employee benefit plans are unfunded and benefit payments are paid from our general assets. We estimate that we will make non-qualified pension plan payments of $2.6 million and other postretirement employee benefit payments of $2.5 million in 2025, which are included below.

Estimated future benefit payments, which reflect expected future service, are as follows for the years indicated:

 

(in thousands)

 

Pension Plans

 

 

OPEB

 

2025

 

$

16,825

 

 

$

2,468

 

2026

 

$

16,987

 

 

$

2,356

 

2027

 

$

17,171

 

 

$

2,136

 

2028

 

$

17,235

 

 

$

1,967

 

2029

 

$

17,602

 

 

$

1,810

 

2030-2034

 

$

87,236

 

 

$

6,906

 

ACTUARIAL ASSUMPTIONS

The weighted-average assumptions used to determine the benefit obligation for our pension and OPEB plans were as follows at December 31:

 

 

 

Pension Plans

 

OPEB

 

 

 

2024

 

2023

 

2024

 

 

2023

 

Discount rate

 

5.75%

 

5.55%

 

5.65%

 

 

5.45%

 

Rate of compensation increase

 

3.00%

 

3.00%

 

 

 

 

 

 

The weighted-average assumptions used for all pension and OPEB plans to determine the net periodic benefit cost were as follows for the year ended December 31:

 

 

 

Pension Plans

 

OPEB

 

 

 

2024

 

2023

 

2022

 

2024

 

 

2023

 

 

2022

 

Discount rate

 

5.55%

 

5.60%

 

3.00%

 

5.45%

 

 

5.55%

 

 

2.95%

 

Expected return on plan assets

 

6.50%

 

6.25%

 

4.50%

 

 

 

 

 

 

 

 

 

Rate of compensation increase

 

3.00%

 

3.00 - 5.00%

 

3.00 - 5.00%

 

 

 

 

 

 

 

 

 

The discount rate used in the determination of pension and other postretirement employee benefit obligations was calculated using hypothetical bond portfolios to match the expected benefit payments under each of our pension plans and other postretirement employee benefit obligations based on bonds available at each year end with a rating of "AA" or better. The portfolios were well-diversified over corporate industrial, corporate financial, municipal, federal and foreign government issuers.

Determining our expected return on plan assets requires a high degree of judgment. The expected return on plan assets assumption is based upon an analysis of historical long-term returns for various investment categories, as measured by appropriate indices. These indices are weighted based upon the extent to which plan assets are invested in the particular categories in arriving at our determination of a composite expected return.

At December 31, 2024, the assumed health-care cost trend rate used to calculate other postretirement employee benefit obligations was between 6.02% and 9.91% depending on the individual plan participant makeup and graded ratably to an assumption of 4.00% in 2049. The actual rates of health-care cost increases may vary significantly from the assumption used because of unanticipated changes in health-care costs.

v3.25.0.1
Components of Accumulated Other Comprehensive Income
12 Months Ended
Dec. 31, 2024
Equity [Abstract]  
Components of Accumulated Other Comprehensive Income

NOTE 16. COMPONENTS OF ACCUMULATED OTHER COMPREHENSIVE INCOME

The following tables detail the changes in our Accumulated other comprehensive income (AOCI) on our Consolidated Balance Sheets for the years ended December 31, 2024 and 2023, net of tax.

 

(in thousands)

 

 

2024

 

 

2023

 

Pension and Other Postretirement Employee Benefits

 

 

 

 

 

 

 

Balance at beginning of period

 

 

$

(18,925

)

 

$

(28,494

)

Unrecognized gains (losses) arising in AOCI during the period:

 

 

 

 

 

 

 

Gross

 

 

 

(11,743

)

 

 

13,744

 

Tax effect

 

 

 

2,936

 

 

 

(3,436

)

Reclassifications from AOCI to earnings:

 

 

 

 

 

 

 

Other1

 

 

 

(1,225

)

 

 

(703

)

Tax effect

 

 

 

306

 

 

 

175

 

Net of tax amount

 

 

 

(9,726

)

 

 

9,780

 

Other reclassifications

 

 

 

 

 

 

(211

)

Balance at end of period

 

 

 

(28,651

)

 

 

(18,925

)

Cash Flow Hedges

 

 

 

 

 

 

 

Balance at beginning of period

 

 

 

121,957

 

 

 

126,146

 

Unrecognized gains arising in AOCI during the period:

 

 

 

 

 

 

 

Gross

 

 

 

42,316

 

 

 

14,225

 

Tax effect

 

 

 

369

 

 

 

446

 

Reclassifications from AOCI to earnings:

 

 

 

 

 

 

 

Gross2

 

 

 

(22,321

)

 

 

(19,354

)

Tax effect

 

 

 

471

 

 

 

449

 

Net of tax amount

 

 

 

20,835

 

 

 

(4,234

)

Other reclassifications

 

 

 

 

 

 

45

 

Balance at end of period

 

 

 

142,792

 

 

 

121,957

 

Accumulated other comprehensive income, end of period

 

 

$

114,141

 

 

$

103,032

 

 

1.
Included in the computation of net periodic pension costs.
2.
Included in Interest expense, net on the Consolidated Statements of Operations.

 

See Note 10: Derivative Instruments and Note 15: Savings Plans, Pension and Other Postretirement Employee Benefits for additional information.

v3.25.0.1
Summary of Significant Accounting Policies (Policies)
12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
General

GENERAL

PotlatchDeltic Corporation (collectively referred to in this report as the company, us, we or our) is a leading timberland Real Estate Investment Trust (REIT) with operations in nine states. We are engaged in activities associated with timberland management, including the sale of timber, the ownership and management of 2.1 million acres of timberlands and the purchase and sale of timberlands. We are also engaged in the manufacture and sale of wood products and the development of real estate. Our timberlands, real estate development projects and all of our Wood Products facilities are located within the continental United States. The primary market for our products is the United States. We converted to a REIT effective January 1, 2006.

Consolidation

CONSOLIDATION

The Consolidated Financial Statements include the accounts of PotlatchDeltic Corporation and its subsidiaries after the elimination of intercompany transactions and accounts.

Use of Estimates

USE OF ESTIMATES

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America, which we refer to in this report as GAAP, requires management to make estimates and judgments affecting the amounts reported in the financial statements and the accompanying notes. The actual results that we experience may differ materially from our estimates.

Cash and Cash Equivalents and Restricted Cash

Cash, Cash Equivalents and Restricted Cash

Cash equivalents are investments that are highly liquid with original maturities of three months or less when purchased. The following provides a reconciliation of cash, cash equivalents, and restricted cash at December 31:

 

(in thousands)

 

2024

 

 

2023

 

 

2022

 

Cash and cash equivalents

 

$

151,551

 

 

$

230,118

 

 

$

343,809

 

Restricted cash included in other current and long-term assets1

 

 

174

 

 

 

7,570

 

 

 

1,782

 

Total cash, cash equivalents, and restricted cash

 

$

151,725

 

 

$

237,688

 

 

$

345,591

 

 

1.

Amounts included in restricted cash represent proceeds held by a qualified intermediary that were or are intended to be reinvested in timberlands. At December 31, 2024, 2023, and 2022, $0, $2.8 million and $0, respectively, was classified as Other current assets.

The following presents supplemental disclosures to the Consolidated Statements of Cash Flows:

 

 

 

Year Ended December 31,

 

(in thousands)

 

2024

 

 

2023

 

 

2022

 

NONCASH INVESTING AND FINANCING ACTIVITIES

 

 

 

 

 

 

 

 

 

Accrued property, plant and equipment additions

 

$

10,809

 

 

$

1,505

 

 

$

569

 

Accrued timberlands reforestation and roads

 

$

1,728

 

 

$

1,667

 

 

$

1,142

 

Equity issued as consideration in the CatchMark merger

 

$

 

 

$

 

 

$

508,314

 

Long-term debt and other liabilities assumed with CatchMark merger

 

$

 

 

$

 

 

$

323,102

 

 

 

 

 

 

 

 

 

 

 

CASH FLOW INFORMATION

 

 

 

 

 

 

 

 

 

Cash paid (received) during the year for:

 

 

 

 

 

 

 

 

 

Interest, net of amounts capitalized1

 

$

18,722

 

 

$

12,691

 

 

$

26,254

 

Income taxes, net

 

$

(5,667

)

 

$

18,428

 

 

$

70,000

 

 

1.

Cash paid for interest is net of proceeds from interest rate swaps and interest income. Net cash received for interest income totaled $7.4 million, $13.6 million, and $3.9 million for the years ended December 31, 2024, 2023 ,and 2022, respectively.

Business Combinations and Acquisitions

BUSINESS COMBINATIONS AND ACQUISITIONS

We apply the principles provided in the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 805, Business Combinations, to determine whether an acquisition involves an asset or a business. In determining whether an acquisition should be accounted for as a business combination or asset acquisition, we first determine whether substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets. If this is the case, the single identifiable asset or the group of similar assets is accounted for as an asset acquisition. If this is not the case, we then further evaluate whether the single identifiable asset or group of similar identifiable assets and activities includes, at a minimum, an

input and a substantive process that together significantly contribute to the ability to create outputs. If so, the transaction is accounted for as a business combination.

We account for business combinations using the acquisition method of accounting which requires that (i) identifiable assets acquired (including identifiable intangible assets) and liabilities assumed generally be measured and recognized at estimated fair value as of the acquisition date and (ii) the excess of the purchase price over the net estimated fair value of identifiable assets acquired and liabilities assumed be recognized as goodwill, which is not amortized for accounting purposes but is subject to testing for impairment at least annually. We measure and recognize asset acquisitions that are not deemed to be business combinations based on the cost to acquire the assets. Goodwill is not recognized in an asset acquisition with any consideration in excess of net assets acquired allocated to acquired assets on a relative estimated fair value basis. Transaction costs are expensed in a business combination and transaction costs directly attributable to an asset acquisition are considered a component of the cost of the asset acquisition.

On September 14, 2022, CatchMark and CatchMark Timber Operating Partnership, L.P. (the Partnership) merged into a wholly-owned subsidiary (Merger Sub) of PotlatchDeltic, pursuant to the terms of a merger agreement dated May 29, 2022, with the Merger Sub surviving the mergers. As a result of the merger, we issued approximately 11.5 million shares of PotlatchDeltic common stock, including (i) 11.3 million shares in exchange for the outstanding shares of CatchMark common stock, which included unvested CatchMark share-based awards that fully vested upon closing of the merger and (ii) 0.2 million shares in exchange for the Partnership OP Units. We accounted for the transaction as an asset acquisition as substantially all the value of the acquisition was concentrated in the acquired timber and timberlands. We allocated the cost of the acquisition to the net assets acquired based on their relative estimated fair value on the acquisition date with the assistance of a third-party specialist. This resulted in an allocation of $782.3 million to timber and timberlands, $3.0 million to intangible assets, $32.0 million to other assets and $23.6 million for cash acquired in the merger. Additionally, we assumed $323.1 million of liabilities, including $300.0 million of outstanding long-term debt. We capitalized transaction costs of $9.3 million for items such as investment banking fees, legal services, and other professional fees directly attributable to the merger. During the years ended December 31, 2024, 2023, and 2022, we incurred non-capitalizable merger costs in connection with the CatchMark merger of approximately $0, $2.5 million, and $27.3 million, respectively. These costs are included in CatchMark merger-related expenses in our Consolidated Statements of Operations.

Revenue Recognition

REVENUE RECOGNITION

We recognize revenue in accordance with ASC 606, Revenue from Contracts with Customers (ASC 606). For our Timberlands segment, we generate revenue predominantly in the form of delivered logs, pay-as-cut stumpage contracts, lump sum stumpage contracts and timber deeds. For our Wood Products segment we generate revenue from the sale of manufactured wood products and residual by-products. For our Real Estate segment, we generate revenue from the sale of rural real property deemed non-strategic or identified as having higher and better use alternatives and real estate development and subdivision activity.

Sales outside of the United States are inconsequential and no single customer represented more than 10% of our consolidated revenues during 2024, 2023 or 2022. See Note 2: Segment Information for information on our revenues by major products.

Performance Obligations

A performance obligation, as defined in ASC 606, is a promise in a contract to transfer a distinct good or service to a customer. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue at the point in time, or over the period in which the performance obligation is satisfied.

Performance obligations associated with delivered logs sales are typically recognized at the point the logs are delivered and scaled at our customers’ mills. Revenue is recognized on timber deeds and lump sum stumpage contracts generally upon closing or when the contracts are effective, which is the point at which the buyer assumes risk of loss associated with the standing timber. We enter into pay-as-cut contracts with customers that provide the customer with the right of access to harvest timber on a specified area of our land. At the execution of the agreement, the customer typically does not take title, control or risk of ownership to the timber. Revenue for pay-as-cut contracts is recognized once scaling occurs as that is the point when control of the harvested trees has transferred to the customer and we have a right to payment.

Performance obligations associated with the sale of wood products are typically satisfied when the products are shipped (FOB shipping point) or upon delivery to our customer (FOB destination) depending on the terms of the customer contract. Shipping and handling costs for all wood products, log hauling costs and residual sales are accounted for as cost of goods sold in our Consolidated Statements of Operations. We also enter into vendor managed inventory (VMI) programs with certain customers whereby inventory is shipped to a VMI warehouse. For products shipped under VMI arrangements, revenue is recognized and billed when control transfers to the customer and we have no further obligations, which is generally once the customer pulls the inventory from the VMI warehouse. Performance obligations associated with real estate sales are generally satisfied at a point in time when all conditions of closing have been met and title transfers to the buyer.

We record deferred revenue for hunting and other access rights on our timberlands, payments received for shipments where control of goods have not transferred, member related activities at an owned country club and certain post-close obligations for real estate sales. These contract liabilities are recognized over the term of the contracts, which is typically twelve months or less, except for initiation fees which are recognized over the average life of club membership. See Note: 8 Accounts Payable and Accrued Liabilities for additional information.

ASC 606 requires entities to consider significant financing components of contracts with customers, though allows for the use of a practical expedient when the period between satisfaction of a performance obligation and payment receipt is one year or less. Given the nature of our revenue transactions, we have elected to utilize this practical expedient.

Contract Estimates

There are no significant contract estimates as substantially all of our performance obligations are satisfied as of a point in time. The transaction price for log sales includes amounts billed for logging and hauling and generally equals the amount billed to our customer for logs delivered during the accounting period. For the limited number of log sales subject to a long-term supply agreement, the transaction price is variable but is known at the time of billing. For wood products sales, the transaction price is typically the amount billed to the customer for the products shipped but may be reduced slightly for estimated cash discounts and rebates. In general, a customer receivable is recorded as we deliver wood products, logs and residuals. We generally receive payment shortly after products have been received by our customers. For real estate sales, we typically receive the entire consideration in cash at closing. At December 31, 2024 and 2023, the allowance for credit losses associated with our customer receivables was insignificant.

Inventories

INVENTORIES

For most of our Wood Products operations, we use the last-in, first-out (LIFO) method to value log, lumber and plywood inventory as we believe the LIFO method more fairly presents the results of operations by more closely matching current costs with current revenue. Inventories valued under LIFO are stated at the lower of cost or market. All segment inventories are reported using the average cost method. The LIFO reserve and intersegment eliminations are recorded at the corporate level.

Inventories not valued under LIFO are recorded at the lower of average cost or net realizable value. Expenses associated with idle capacity or abnormally low production are reflected in cost of goods sold in the periods incurred. See Note 4: Inventories for additional information.

Property, Plant and Equipment

PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment are valued at cost less accumulated depreciation. Depreciation of buildings, equipment and other depreciable assets is determined using the straight-line method of depreciation.

Major improvements and replacements of property are capitalized. Maintenance, repairs and minor improvements and replacements are expensed. Upon retirement or other disposition of property, applicable cost and accumulated depreciation are removed from the accounts. Any gains or losses are included in operating income. See Note 5: Property, Plant and Equipment for additional information.

Recovery of Long-Lived Assets

RECOVERY OF LONG-LIVED ASSETS

Our long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. We evaluate recoverability of an asset group by comparing its carrying value to the future net undiscounted cash flows that we expect will be generated by the asset group. If the comparison indicates that the carrying value of an asset group is not recoverable, we recognize an impairment loss for the excess of carrying value over the estimated fair value. When we recognize an impairment loss for assets to be held and used, we depreciate the adjusted carrying amount of those assets over their estimated remaining useful life. We also perform a test for recoverability when management has committed to a plan to sell or otherwise dispose of an asset group. Assets to be disposed of are reported at the lower of carrying amount or fair value less

cost to sell. There were no events or changes in circumstances that indicated the carrying amounts of our other long-lived held and used assets were not recoverable during the years ended December 31, 2024, 2023 or 2022.

Timber and Timberlands

TIMBER AND TIMBERLANDS

Timber and timberlands are valued at cost less accumulated depletion and depreciation. We capitalize costs related to stand establishment, which include the preparation of the land for planting, seeds or seedlings and tree planting costs, which include third-party labor costs, materials and other contract services. Upon completion of planting activities and field inspection to confirm the planting operation was successful, a plantation is considered “established.”

Subsequent expenditures to maintain the integrity or enhance the growth of an established plantation or stand are expensed. Post-establishment expenses include vegetation control, fertilization, thinning operations and the replanting of seedlings lost through mortality. Forest management costs are considered current operating expenses and include property taxes and insurance, silviculture costs incurred subsequent to stand establishment, cruising of timber volume, property maintenance, salaries, supplies, travel, record-keeping, fire protection and other normal recurring administrative personnel costs.

The components of timberland acquisitions are capitalized and allocated based on the relative estimated fair values of timberland, merchantable timber, pre-production timber (young growth that is not yet merchantable timber), logging roads and other land improvements.

The estimated volume of current standing merchantable timber, which is a component of calculating our depletion rates, is updated at least annually to reflect increases due to the reclassification of pre-production timber to merchantable timber when it meets defined diameter specifications, the annual growth of merchantable timber and the acquisition of additional merchantable timber, decreases due to timber harvests and land sales and changes resulting from other factors, such as disease or casualty losses. Timber volumes are estimated from cruises of the timber tracts, which are completed on our timberlands on approximately a five-to-ten year cycle.

Depletion represents the amount charged to expense as timber is harvested. Rates at which timber is depleted are calculated annually for each of our depletion pools by dividing the beginning of year balance of the merchantable timber accounts by the volume of standing merchantable timber, after estimated timber volume updates.

The base cost of logging roads, such as clearing, grading and ditching, is not depreciated and remains a capitalized item until disposition. Other portions of the initial logging road cost, such as bridges, culverts and gravel surfacing are depreciated over their useful lives, which range from 5 to 20 years. Costs associated with temporary logging road spurs, which are typically used for one harvest season, are expensed as incurred. See Note 6: Timber and Timberlands for additional information.

Intangible Assets

INTANGIBLE ASSETS

We have both indefinite-lived and long-lived intangible assets. Long-lived intangible assets include customer relationships and certain trade names we estimate have a finite life and are being amortized between 3 and 20 years depending on the type of intangible asset, and are evaluated for impairment under our Recovery of Long-Lived Assets policy described above. There were no new intangible assets recorded during the year ended December 31, 2024. During the year ended December 31, 2022, we recorded a $3.0 million intangible asset for customer relationships acquired in the CatchMark merger. At both December 31, 2024 and 2023, the gross carrying amount of our long-lived intangible assets was $11.4 million, and accumulated amortization was $7.7 million and $6.0 million, respectively. Amortization expense for the customer relationships and trade names totaled $1.8 million in both 2024 and 2023, and $1.1 million in 2022.

Estimated annual amortization expense for each of the next five years is as follows:

 

(in thousands)

 

2025

 

 

2026

 

 

2027

 

 

2028

 

 

2029

 

Estimated amortization expense1

 

$

1,488

 

 

$

780

 

 

$

780

 

 

$

159

 

 

$

50

 

 

1.

These amounts could vary if acquisitions of additional intangible assets occur in the future.

 

Our indefinite-lived intangible assets consist of trade names and were $10.2 million at December 31, 2024 and 2023 and are not amortized. Rather, they are tested for potential impairments annually as of October 1, or during the year if an event or other circumstance indicates that we may not be able to recover the carrying amount of the assets. We did not impair any intangible assets during the years ended December 31, 2024, 2023 or 2022.

Company Owned Life Insurance

COMPANY OWNED LIFE INSURANCE

We are the beneficiary of insurance policies on the lives of certain past officers and employees. We have recognized the amount that could be realized upon surrender of the insurance policies in other assets in our Consolidated Balance Sheets. Company owned life insurance expense and interest income are included in selling, general and administrative expenses and interest expense, net, respectively, in the Consolidated Statements of Operations. The net effect of these amounts on income was not significant for the years ended December 31, 2024, 2023 and 2022. Cash receipts and disbursements are recorded as investing activities within Other, net in the Consolidated Statements of Cash Flows.

Derivative Instruments

DERIVATIVE INSTRUMENTS

We use, from time to time, certain derivative instruments to mitigate exposure to volatility in interest rates and effectively convert a portion of floating rate debt to a fixed rate basis, thus reducing the impact of interest rate changes on future interest expense and cash flows. All derivatives, whether designated as a hedging relationship or not, are recorded in the Consolidated Balance Sheets at fair value. The accounting for changes in fair value of a derivative instrument depends on whether it has been designated and qualifies as part of a hedging relationship and the type of hedging relationship. For those derivative instruments that are designated and qualify as hedging instruments, we must designate the hedging instrument as a fair value hedge or cash flow hedge based on the exposure being hedged. At December 31, 2024 and 2023, we did not hold any derivatives designated or qualifying as fair value hedges.

For a cash flow hedge, the fair value of the effective portion of the derivative is recognized as an asset or liability with a corresponding amount in Accumulated other comprehensive income on our Consolidated Balance Sheets. Amounts recorded in Accumulated other comprehensive income are recognized in earnings when the underlying hedged transaction affects earnings. Ineffectiveness is measured by comparing the present value of the cumulative change in the expected future cash flows of the derivative and the present value of the cumulative change in the expected future cash flows of the related instrument. Any ineffective portion of a cash flow hedge is recognized in earnings immediately.

If a hedge ceases to qualify for hedge accounting, the contract will continue to be carried on the balance sheet at fair value until settled and adjustments to the contract’s fair value would be recognized in earnings. If a forecasted transaction were no longer probable of occurring, amounts previously deferred in Accumulated other comprehensive income would be recognized immediately in earnings. For derivative instruments not designated as hedges, the change in fair value of the derivative is recognized in earnings each reporting period.

Cash flows associated with all derivative instruments are reported as cash flows from operating activities in the Consolidated Statements of Cash Flows, unless the derivative contains an other-than-insignificant financing element at the inception date, in which case the derivative instrument's cash flows are reported as either cash flows from investing or financing activities depending on the derivative's off-market nature at inception.

We have International Swap Dealers Association (ISDA) Master Agreements with each counterparty that permits the net settlement of amounts owed under the respective contracts. The ISDA Master Agreement is an industry standardized contract that governs all derivative contracts entered into between the company and the respective counterparty. Under these master netting agreements, net settlement generally permits the company or the counterparty to determine the net amount payable or receivable for contracts due on the same date for similar types of derivative transactions. We have not elected to offset the fair value positions of the derivative contracts recorded in the Consolidated Balance Sheets. See Note 10: Derivative Instruments for additional information.

Fair Value Measurements

FAIR VALUE MEASUREMENTS

We use a fair value hierarchy in accounting for certain nonfinancial assets and liabilities including long-lived assets (asset groups) measured at fair value for an impairment assessment and pension plan assets measured at fair value.

The fair value hierarchy is based on inputs to valuation techniques that are used to measure fair value that are either observable or unobservable. Observable inputs reflect assumptions market participants would use in pricing an asset or liability based on market data obtained from independent sources while unobservable inputs reflect a reporting entity’s pricing based upon its own market assumptions.

The fair value hierarchy consists of the following three levels:

Level 1: Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets.
Level 2: Inputs are quoted prices in non-active markets for which pricing inputs are observable either directly or indirectly at the reporting date.
Level 3: Inputs are derived from valuation techniques in which one or more significant inputs or value drivers are observed.

Additionally, investments in common and collective trust funds are generally valued based on their respective net asset value (or its equivalent) as a practical expedient to estimate fair value due to the absence of a readily determinable fair value. Such investments are not classified within the fair value hierarchy and are separately disclosed.

See Note 11: Fair Value Measurements for additional information.

Equity-Based Compensation

EQUITY-BASED COMPENSATION

Equity-based awards are measured at estimated fair value on the dates they are granted or modified. These measurements establish the cost of the equity-based awards for accounting purposes. Equity-based compensation expense is recognized over the awards’ applicable vesting period using the straight-line method. We account for forfeitures as they occur. Equity based compensation is classified in the Consolidated Statements of Operations based on the function to which the related services are provided. See Note 12: Equity-Based Compensation Plans for additional information.

Leases

LEASES

We lease certain equipment, office space and land. Right-of-use (ROU) assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating and finance lease ROU assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate in determining the present value of lease payments.

Most leases include one or more options to renew, with renewal terms that can extend the lease term between one to five years. The exercise of lease renewal options is at our sole discretion. Under the operating lease model, lease expense is recognized on a straight-line basis over the lease term. Under the finance lease model, lease expense consists of the amortization of the ROU asset on a straight-line basis over the asset’s estimated useful life and interest expense calculated using the effective interest method. Leases with an initial term of 12 months or less are not recorded on the balance sheet; we recognize lease expense for these leases on a straight-line basis over the lease term.

The depreciable life of assets and leasehold improvements are limited by the expected lease term unless there is a transfer of title or purchase option reasonably certain of exercise. Certain of our rental payments are adjusted periodically for inflation. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants and we do not have any significant sublease income. See Note 13: Leases for additional information.

Income Taxes

INCOME TAXES

We use 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. We recognize the effect of a change in income tax rates on deferred tax assets and liabilities in the Consolidated Statements of Operations and Consolidated Statements of Comprehensive Income in the period that includes the enactment date of the rate change. We record a valuation allowance to reduce the carrying amounts of deferred tax assets if it is more likely than not that such deferred tax assets will not be realized.

We recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities. The determination is based on the technical merits of the position and presumes that each uncertain tax position will be examined by the relevant taxing authority that has full knowledge of all relevant information. See Note 14: Income Taxes for additional information.

Pension and Other Postretirement Benefits

PENSION AND OTHER POSTRETIREMENT BENEFITS

We recognize any overfunded or underfunded status of our defined benefit pension and other postretirement plans on our Consolidated Balance Sheets and recognize changes in the funded status through comprehensive income (loss) in the year in which the changes occur. The funded status and the requirements for funding our pension plans are based on a number of actuarial assumptions that require judgment. The determination of net periodic pension and postretirement benefit costs includes:

costs of benefits provided in exchange for employees’ services rendered;
interest cost of the obligation;
expected long-term return on plan assets for funded plans;
amortization of prior service costs and plan amendments over the average remaining service period of the active employee group covered by the plan; and
amortization of cumulative unrecognized net actuarial gains and losses – generally in excess of 10 percent of the greater of the benefit obligation or market-related value of plan assets at the beginning of the year – over the average remaining service period of the active employee group covered by the plan.

Different assumptions would change the net periodic pension and postretirement benefit costs and the obligation of the benefit plans. See Note 15: Savings Plans, Pension Plans and Other Postretirement Employee Benefits for additional information.

Commitments, Contingencies and Legal Matters

COMMITMENTS, CONTINGENCIES AND LEGAL MATTERS

We accrue estimates for resolution of any legal and other contingencies when losses are probable and estimable, in accordance with ASC 450, Contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. At any given time, we are subject to claims and actions incidental to the operations of our business. Based on information currently available, management believes the company is not a party to any legal proceeding that could have a materially adverse effect on our consolidated financial position, operating results, or net cash flow.

Environmental Matter

Pursuant to a 2002 Asset Purchase Agreement under which Sappi Cloquet LLC (Sappi) purchased our Cloquet, Minnesota pulp and paper mill (the Plant), we agreed to indemnify Sappi from certain environmental liabilities accruing from the pre-sale operations of the Plant. In February 2021, we were notified by Sappi that the Environmental Protection Agency (EPA) contacted Sappi about the opportunity to participate with the Minnesota Pollution Control Agency (MPCA) and the EPA in a voluntary federal sediment remediation program under the Great Lakes Legacy Act (GLLA) for a project in the St. Louis River Area of Concern, which runs from Cloquet, Minnesota to Lake Superior. The EPA’s invitation to Sappi made no demands on or claims against Sappi, nor have the EPA or the MPCA made any demands or claims against PotlatchDeltic.

The identified sediment remediation project (the Project) at Thomson Reservoir is downstream from the Plant. The Plant was identified for potential partnership with the EPA and the MPCA on the Project based on the Plant's historic direct discharges of wastewater and leachate from the Plant's landfill into the St. Louis River prior to the re-routing of the discharge in 1979 to a public wastewater facility. After multiple discussions with the MPCA and completion of our extensive due diligence on this matter, we informed the MPCA in January 2023 that we were interested in voluntarily participating in the Project, subject to an equitable division with the MPCA for our share of the costs and accrued $5.6 million at December 31, 2022 for our estimated contribution to the Project. We executed a Project agreement with the EPA and the MPCA in October 2023 and estimated our share of the total Project costs between $5.6 million and $6.7 million.

In accordance with the Project agreement, we made a $3.4 million payment in November 2023, for our initial share of the Project costs. No payments were made during the year ended December 31, 2024 or 2022. At December 31, 2024 and 2023, approximately $2.2 million was accrued for our estimated remaining contribution to the Project, all of which is included in accounts payable and accrued liabilities in our Consolidated Balance Sheets. While it is reasonably possible that costs may change as the Project develops and work contracts are executed, we are unable to estimate at this time the amount of change, if any, which may be required for our share of this matter in the future.

New Accounting Pronouncements

NEW ACCOUNTING PRONOUNCEMENTS

Recently Adopted Accounting Standards

In November 2023, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. ASU 2023-07 provides updates to qualitative and quantitative reportable segment disclosure requirements, including enhanced disclosures about significant segment expense categories that are regularly reported to the chief operating decision maker and included in each reported measure of a segment’s profit or loss and increased interim disclosure requirements, among others. The adoption of this ASU on January 1, 2024, including the required retrospective application for all periods presented in the financial statements, is reflected in our annual financial statements for the year ended December 31, 2024, and will be reflected in our interim financial statements beginning in 2025. All required disclosures under the standard will be provided within this Annual Report on Form 10-K as well as within Quarterly Reports on Form 10-Q for each subsequent interim reporting period. However, there was no impact to the consolidated financial statements upon adoption. Refer to Note 2: Segment Information for our expanded segment disclosures.

Recent Accounting Standards Not Yet Adopted

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. ASU 2023-09 provides qualitative and quantitative updates to the rate reconciliation and income taxes paid disclosures, among others, in order to enhance the transparency of income tax disclosures, including consistent categories and greater disaggregation of information in the rate reconciliation including disaggregation by jurisdiction of income taxes paid. The ASU is effective for fiscal years beginning after December 15, 2024. The amendments may be applied prospectively or retrospectively, and early adoption is permitted. Management is evaluating this ASU and does not expect it will have an impact on the company’s consolidated financial condition, results of operations, or cash flows, as the guidance pertains to disclosure only.

In November 2024, the FASB issued ASU No. 2024-03, Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which is intended to improve disclosures about a public business entity’s expenses by requiring disaggregated quantitative disclosure, in the notes to the financial statements, of prescribed expense categories included within relevant income statement expense captions. The ASU is effective for fiscal years beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027, and early adoption is permitted. Management is evaluating this ASU and does not expect it will have an impact on the company’s consolidated financial condition, results of operations, or cash flows, as the guidance pertains to disclosure only.

Reclassifications

RECLASSIFICATIONS

Certain prior period reclassifications were made to conform with the current period presentation. These reclassifications had no effect on reported net income, net income per share, comprehensive income, cash flows, total assets, total liabilities, or shareholders' equity as previously reported.

v3.25.0.1
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
Reconciliation of Cash, Cash Equivalents, and Restricted Cash The following provides a reconciliation of cash, cash equivalents, and restricted cash at December 31:

 

(in thousands)

 

2024

 

 

2023

 

 

2022

 

Cash and cash equivalents

 

$

151,551

 

 

$

230,118

 

 

$

343,809

 

Restricted cash included in other current and long-term assets1

 

 

174

 

 

 

7,570

 

 

 

1,782

 

Total cash, cash equivalents, and restricted cash

 

$

151,725

 

 

$

237,688

 

 

$

345,591

 

 

1.

Amounts included in restricted cash represent proceeds held by a qualified intermediary that were or are intended to be reinvested in timberlands. At December 31, 2024, 2023, and 2022, $0, $2.8 million and $0, respectively, was classified as Other current assets.

Supplemental Disclosures to Consolidated Statements of Cash Flows

The following presents supplemental disclosures to the Consolidated Statements of Cash Flows:

 

 

 

Year Ended December 31,

 

(in thousands)

 

2024

 

 

2023

 

 

2022

 

NONCASH INVESTING AND FINANCING ACTIVITIES

 

 

 

 

 

 

 

 

 

Accrued property, plant and equipment additions

 

$

10,809

 

 

$

1,505

 

 

$

569

 

Accrued timberlands reforestation and roads

 

$

1,728

 

 

$

1,667

 

 

$

1,142

 

Equity issued as consideration in the CatchMark merger

 

$

 

 

$

 

 

$

508,314

 

Long-term debt and other liabilities assumed with CatchMark merger

 

$

 

 

$

 

 

$

323,102

 

 

 

 

 

 

 

 

 

 

 

CASH FLOW INFORMATION

 

 

 

 

 

 

 

 

 

Cash paid (received) during the year for:

 

 

 

 

 

 

 

 

 

Interest, net of amounts capitalized1

 

$

18,722

 

 

$

12,691

 

 

$

26,254

 

Income taxes, net

 

$

(5,667

)

 

$

18,428

 

 

$

70,000

 

 

1.

Cash paid for interest is net of proceeds from interest rate swaps and interest income. Net cash received for interest income totaled $7.4 million, $13.6 million, and $3.9 million for the years ended December 31, 2024, 2023 ,and 2022, respectively.

Summary of Estimated Annual Amortization Expense

Estimated annual amortization expense for each of the next five years is as follows:

 

(in thousands)

 

2025

 

 

2026

 

 

2027

 

 

2028

 

 

2029

 

Estimated amortization expense1

 

$

1,488

 

 

$

780

 

 

$

780

 

 

$

159

 

 

$

50

 

 

1.

These amounts could vary if acquisitions of additional intangible assets occur in the future.

v3.25.0.1
Segment Information (Tables)
12 Months Ended
Dec. 31, 2024
Segment Reporting [Abstract]  
Summary of Revenues by Major Product

The following table represents our revenues by major product:

 

 

 

Year Ended December 31,

 

(in thousands)

 

2024

 

 

2023

 

 

2022

 

Timberlands

 

 

 

 

 

 

 

 

 

Northern region

 

 

 

 

 

 

 

 

 

Sawlogs

 

$

159,001

 

 

$

174,498

 

 

$

286,970

 

Pulpwood

 

 

831

 

 

 

1,247

 

 

 

2,038

 

Other

 

 

1,451

 

 

 

1,445

 

 

 

1,131

 

Total Northern revenues

 

 

161,283

 

 

 

177,190

 

 

 

290,139

 

 

 

 

 

 

 

 

 

 

 

Southern region

 

 

 

 

 

 

 

 

 

Sawlogs

 

 

127,630

 

 

 

121,940

 

 

 

106,582

 

Pulpwood

 

 

65,462

 

 

 

68,104

 

 

 

60,363

 

Stumpage

 

 

20,538

 

 

 

27,206

 

 

 

13,903

 

Other

 

 

17,256

 

 

 

16,637

 

 

 

14,603

 

Total Southern revenues

 

 

230,886

 

 

 

233,887

 

 

 

195,451

 

 

 

 

 

 

 

 

 

 

 

Total Timberlands revenues

 

 

392,169

 

 

 

411,077

 

 

 

485,590

 

 

 

 

 

 

 

 

 

 

 

Wood Products

 

 

 

 

 

 

 

 

 

Lumber

 

 

470,937

 

 

 

498,308

 

 

 

744,139

 

Residuals and Panels

 

 

130,987

 

 

 

137,364

 

 

 

168,473

 

Total Wood Products revenues

 

 

601,924

 

 

 

635,672

 

 

 

912,612

 

 

 

 

 

 

 

 

 

 

 

Real Estate

 

 

 

 

 

 

 

 

 

Rural real estate

 

 

132,090

 

 

 

54,542

 

 

 

48,039

 

Development real estate

 

 

25,854

 

 

 

20,582

 

 

 

33,561

 

Other

 

 

12,685

 

 

 

12,864

 

 

 

9,891

 

Total Real Estate revenues

 

 

170,629

 

 

 

87,988

 

 

 

91,491

 

 

 

 

 

 

 

 

 

 

 

Total segment revenues

 

 

1,164,722

 

 

 

1,134,737

 

 

 

1,489,693

 

Intersegment Timberlands revenues1

 

 

(102,646

)

 

 

(110,656

)

 

 

(158,913

)

Other intersegment revenues

 

 

 

 

 

(6

)

 

 

 

Total consolidated revenues

 

$

1,062,076

 

 

$

1,024,075

 

 

$

1,330,780

 

 

1.
Intersegment revenues represent logs sold by our Timberlands segment to our Wood Products segment.
Summary of Information by Business Segment

The following tables summarize information for each of the company’s reportable segments including a reconciliation of Segment operating income (loss) as the closest measurement to GAAP for the reportable segments, Segment Adjusted EBITDDA and Total Adjusted EBITDDA to consolidated income before income taxes. Corporate information is included to reconcile segment data to the Consolidated Financial Statements.

 

 

 

Year Ended December 31, 2024

 

(in thousands)

 

Timberlands

 

 

Wood Products

 

 

Real Estate

 

 

Total

 

Revenues from external customers

 

$

289,523

 

 

$

601,924

 

 

$

170,629

 

 

$

1,062,076

 

Intersegment Timberlands revenues1

 

 

102,646

 

 

 

 

 

 

 

 

 

102,646

 

 

 

 

392,169

 

 

 

601,924

 

 

 

170,629

 

 

 

1,164,722

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cost of goods sold2

 

 

 

 

 

 

 

 

 

 

 

 

Fiber costs2

 

 

 

 

 

289,456

 

 

 

 

 

 

289,456

 

Freight, logging and hauling2

 

 

206,727

 

 

 

75,978

 

 

 

 

 

 

282,705

 

Manufacturing costs2,3

 

 

 

 

 

232,910

 

 

 

 

 

 

232,910

 

Inventory change2

 

 

 

 

 

(3,189

)

 

 

 

 

 

(3,189

)

Depreciation, depletion and amortization2

 

 

66,445

 

 

 

42,155

 

 

 

462

 

 

 

109,062

 

Basis in real estate sold2

 

 

 

 

 

 

 

 

86,878

 

 

 

86,878

 

Other4

 

 

36,628

 

 

 

913

 

 

 

16,033

 

 

 

53,574

 

 

 

 

309,800

 

 

 

638,223

 

 

 

103,373

 

 

 

1,051,396

 

Segment selling, general and administrative expenses5

 

 

11,395

 

 

 

14,489

 

 

 

7,654

 

 

 

33,538

 

Segment operating income (loss)

 

 

70,974

 

 

 

(50,788

)

 

 

59,602

 

 

 

79,788

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Depreciation, depletion and amortization6

 

 

67,755

 

 

 

42,585

 

 

 

549

 

 

 

110,889

 

Basis in real estate sold

 

 

 

 

 

 

 

 

86,878

 

 

 

86,878

 

Net gain (loss) on disposal of assets

 

 

 

 

 

549

 

 

 

(8

)

 

 

541

 

Segment Adjusted EBITDDA

 

$

138,729

 

 

$

(7,654

)

 

$

147,021

 

 

$

278,096

 

Corporate Adjusted EBITDDA7

 

 

 

 

 

 

 

 

 

 

 

(49,065

)

Eliminations and adjustments8

 

 

 

 

 

 

 

 

 

 

 

3,069

 

Total Adjusted EBITDDA

 

 

 

 

 

 

 

 

 

 

 

232,100

 

Interest expense, net

 

 

 

 

 

 

 

 

 

 

 

(28,923

)

Depreciation, depletion and amortization9

 

 

 

 

 

 

 

 

 

 

 

(111,497

)

Basis in real estate sold

 

 

 

 

 

 

 

 

 

 

 

(86,870

)

Non-operating pension and other postretirement employee benefits

 

 

 

 

 

 

 

 

 

 

 

803

 

Loss on disposal of assets

 

 

 

 

 

 

 

 

 

 

 

(541

)

Other

 

 

 

 

 

 

 

 

 

 

 

3,115

 

Income before income taxes

 

 

 

 

 

 

 

 

 

 

$

8,187

 

 

The footnotes below the table for the year ended December 31, 2022 are also applicable to the above table.

 

 

 

 

Year Ended December 31, 2023

 

(in thousands)

 

Timberlands

 

 

Wood Products

 

 

Real Estate

 

 

Total

 

Revenues from external customers

 

$

300,421

 

 

$

635,672

 

 

$

87,982

 

 

$

1,024,075

 

Intersegment Timberlands revenues1

 

 

110,656

 

 

 

 

 

 

 

 

 

110,656

 

Other intersegment revenues

 

 

 

 

 

 

 

 

6

 

 

 

6

 

 

 

 

411,077

 

 

 

635,672

 

 

 

87,988

 

 

 

1,134,737

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cost of goods sold2

 

 

 

 

 

 

 

 

 

 

 

 

Fiber costs2

 

 

 

 

 

299,511

 

 

 

 

 

 

299,511

 

Freight, logging and hauling2

 

 

213,054

 

 

 

78,520

 

 

 

 

 

 

291,574

 

Manufacturing costs2,3

 

 

 

 

 

220,645

 

 

 

 

 

 

220,645

 

Inventory change2

 

 

 

 

 

2,992

 

 

 

 

 

 

2,992

 

Depreciation, depletion and amortization2

 

 

73,346

 

 

 

43,071

 

 

 

440

 

 

 

116,857

 

Basis in real estate sold2

 

 

 

 

 

 

 

 

31,431

 

 

 

31,431

 

Other4

 

 

38,267

 

 

 

909

 

 

 

14,147

 

 

 

53,323

 

 

 

 

324,667

 

 

 

645,648

 

 

 

46,018

 

 

 

1,016,333

 

Segment selling, general and administrative expenses5

 

 

10,104

 

 

 

13,574

 

 

 

6,162

 

 

 

29,840

 

Segment operating income (loss)

 

 

76,306

 

 

 

(23,550

)

 

 

35,808

 

 

 

88,564

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Depreciation, depletion and amortization6

 

 

75,009

 

 

 

43,506

 

 

 

526

 

 

 

119,041

 

Basis in real estate sold

 

 

 

 

 

 

 

 

31,431

 

 

 

31,431

 

Net gain on disposal of assets

 

 

6

 

 

 

531

 

 

 

10

 

 

 

547

 

Segment Adjusted EBITDDA

 

$

151,321

 

 

$

20,487

 

 

$

67,775

 

 

$

239,583

 

Corporate Adjusted EBITDDA7

 

 

 

 

 

 

 

 

 

 

 

(45,406

)

Eliminations and adjustments8

 

 

 

 

 

 

 

 

 

 

 

6,057

 

Total Adjusted EBITDDA

 

 

 

 

 

 

 

 

 

 

 

200,234

 

Interest expense, net

 

 

 

 

 

 

 

 

 

 

 

(24,218

)

Depreciation, depletion and amortization9

 

 

 

 

 

 

 

 

 

 

 

(119,518

)

Basis in real estate sold

 

 

 

 

 

 

 

 

 

 

 

(31,392

)

CatchMark merger-related expenses

 

 

 

 

 

 

 

 

 

 

 

(2,453

)

Gain on fire damage

 

 

 

 

 

 

 

 

 

 

 

39,436

 

Non-operating pension and other postretirement employee benefits

 

 

 

 

 

 

 

 

 

 

 

(914

)

Loss on disposal of assets

 

 

 

 

 

 

 

 

 

 

 

(557

)

Other

 

 

 

 

 

 

 

 

 

 

 

1,267

 

Income before income taxes

 

 

 

 

 

 

 

 

 

 

$

61,885

 

The footnotes below the table for the year ended December 31, 2022 are also applicable to the above table.

 

 

Year Ended December 31, 2022

 

(in thousands)

 

Timberlands

 

 

Wood Products

 

 

Real Estate

 

 

Total

 

Revenues from external customers

 

$

326,677

 

 

$

912,612

 

 

$

91,491

 

 

$

1,330,780

 

Intersegment revenues1

 

 

158,913

 

 

 

 

 

 

 

 

 

158,913

 

 

 

 

485,590

 

 

 

912,612

 

 

 

91,491

 

 

 

1,489,693

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cost of goods sold2

 

 

 

 

 

 

 

 

 

 

 

 

Fiber costs2

 

 

 

 

 

322,487

 

 

 

 

 

 

322,487

 

Freight, logging and hauling2

 

 

193,095

 

 

 

75,554

 

 

 

 

 

 

268,649

 

Manufacturing costs2,3

 

 

 

 

 

214,338

 

 

 

 

 

 

214,338

 

Inventory change2

 

 

 

 

 

(3,606

)

 

 

 

 

 

(3,606

)

Depreciation, depletion and amortization2

 

 

58,367

 

 

 

35,518

 

 

 

609

 

 

 

94,494

 

Basis in real estate sold2

 

 

 

 

 

 

 

 

29,932

 

 

 

29,932

 

Other4

 

 

35,421

 

 

 

404

 

 

 

13,500

 

 

 

49,325

 

 

 

 

286,883

 

 

 

644,695

 

 

 

44,041

 

 

 

975,619

 

Segment selling, general and administrative expenses5

 

 

8,869

 

 

 

12,963

 

 

 

4,819

 

 

 

26,651

 

Segment operating income

 

 

189,838

 

 

 

254,954

 

 

 

42,631

 

 

 

487,423

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Depreciation, depletion and amortization6

 

 

59,532

 

 

 

35,953

 

 

 

695

 

 

 

96,180

 

Basis in real estate sold

 

 

 

 

 

 

 

 

29,932

 

 

 

29,932

 

Net gain on disposal of assets

 

 

3

 

 

 

 

 

 

 

 

 

3

 

Segment Adjusted EBITDDA

 

$

249,373

 

 

$

290,907

 

 

$

73,258

 

 

$

613,538

 

Corporate Adjusted EBITDDA7

 

 

 

 

 

 

 

 

 

 

 

(49,314

)

Eliminations and adjustments8

 

 

 

 

 

 

 

 

 

 

 

9,931

 

Total Adjusted EBITDDA

 

 

 

 

 

 

 

 

 

 

 

574,155

 

Interest expense, net

 

 

 

 

 

 

 

 

 

 

 

(27,400

)

Depreciation, depletion and amortization9

 

 

 

 

 

 

 

 

 

 

 

(96,700

)

Basis in real estate sold

 

 

 

 

 

 

 

 

 

 

 

(29,921

)

Pension settlement charge

 

 

 

 

 

 

 

 

 

 

 

(14,165

)

CatchMark merger-related expenses

 

 

 

 

 

 

 

 

 

 

 

(27,325

)

Gain on fire damage

 

 

 

 

 

 

 

 

 

 

 

34,505

 

Environmental charge

 

 

 

 

 

 

 

 

 

 

 

(5,550

)

Non-operating pension and other postretirement employee benefits

 

 

 

 

 

 

 

 

 

 

 

(8,138

)

Loss on disposal of assets

 

 

 

 

 

 

 

 

 

 

 

(82

)

Other

 

 

 

 

 

 

 

 

 

 

 

(67

)

Income before income taxes

 

 

 

 

 

 

 

 

 

 

$

399,312

 

 

1.
Intersegment revenues represent logs sold by our Timberlands segment to our Wood Products segment.
2.
Significant expenses categories align with the segment-level information that is regularly provided to the CODM.

Intersegment expenses are included with the amounts shown.

3.
Manufacturing costs include, but are not limited to, wages, benefits, repairs, maintenance, supplies, heat/power, electricity and other

utilities, depreciation and amortization, and membership dues.

4.
Includes, but is not limited to, the following:

Timberlands - forest management, roads, employee wages and benefits and property taxes.

Wood Products - pension and other post-retirement benefit plan service costs for active plan participants.

Real Estate - land sale commissions, land sale closing costs, property taxes, and costs from the company-owned country club.

5.
Segment selling, general and administrative expenses includes depreciation and amortization.
6.
Includes depreciation and amortization classified as selling, general and administrative expenses.
7.
Corporate Adjusted EBITDDA includes costs specifically not allocated to the segments including, but not limited to, certain corporate

department direct expenses and employee wages and benefits. Corporate Adjusted EBITDDA is regularly provided to the CODM.

8.
Includes elimination of intersegment profit in ending Wood Products inventory for logs purchased from our Timberlands segment and LIFO adjustments.
9.
Excludes amortization of bond discounts and deferred loan fees which are reported within interest expense, net on the Consolidated

Statements of Operations.

The following table summarizes additional reportable segment financial information:

 

 

 

Year Ended December 31,

 

(in thousands)

 

2024

 

 

2023

 

 

2022

 

Depreciation, depletion and amortization:

 

 

 

 

 

 

 

 

 

Timberlands

 

$

67,755

 

 

$

75,009

 

 

$

59,532

 

Wood Products

 

 

42,585

 

 

 

43,506

 

 

 

35,953

 

Real Estate

 

 

549

 

 

 

526

 

 

 

695

 

Corporate

 

 

608

 

 

 

477

 

 

 

520

 

 

 

 

111,497

 

 

 

119,518

 

 

 

96,700

 

Bond discount and deferred loan fees1

 

 

1,601

 

 

 

1,636

 

 

 

1,534

 

Total depreciation, depletion and amortization

 

$

113,098

 

 

$

121,154

 

 

$

98,234

 

Basis of real estate sold:

 

 

 

 

 

 

 

 

 

Real Estate

 

$

86,878

 

 

$

31,431

 

 

$

29,932

 

Elimination and adjustments

 

 

(8

)

 

 

(39

)

 

 

(11

)

Total basis of real estate sold

 

$

86,870

 

 

$

31,392

 

 

$

29,921

 

Assets:

 

 

 

 

 

 

 

 

 

Timberlands2

 

$

2,396,642

 

 

$

2,476,147

 

 

$

2,545,608

 

Wood Products

 

 

537,665

 

 

 

498,782

 

 

 

441,196

 

Real Estate3

 

 

67,527

 

 

 

74,242

 

 

 

71,949

 

 

 

 

3,001,834

 

 

 

3,049,171

 

 

 

3,058,753

 

Corporate

 

 

303,609

 

 

 

382,085

 

 

 

491,802

 

Total consolidated assets

 

$

3,305,443

 

 

$

3,431,256

 

 

$

3,550,555

 

Capital Expenditures:4

 

 

 

 

 

 

 

 

 

Timberlands

 

$

24,795

 

 

$

23,922

 

 

$

17,752

 

Wood Products

 

 

61,054

 

 

 

94,688

 

 

 

55,913

 

Real Estate5

 

 

9,546

 

 

 

12,187

 

 

 

8,757

 

 

 

 

95,395

 

 

 

130,797

 

 

 

82,422

 

Corporate

 

 

1,348

 

 

 

486

 

 

 

374

 

Total capital expenditures

 

$

96,743

 

 

$

131,283

 

 

$

82,796

 

 

1.
Included within interest expense, net in the Consolidated Statements of Operations.
2.
We do not report rural real estate separately from Timberlands as we do not report these assets separately to management.
3.
Real Estate assets primarily consist of the master planned community development and a country club.
4.
Does not include the acquisition of timber and timberlands, all of which were acquired by our Timberlands segment.
5.
Real Estate capital expenditures include development expenditures of $8.1 million, $11.5 million, and $8.1 million for the years ended December 31, 2024, 2023, and 2022, respectively.
v3.25.0.1
Earnings per Share (Tables)
12 Months Ended
Dec. 31, 2024
Earnings Per Share [Abstract]  
Reconciliation of Number of Shares Used in Calculating Basic and Diluted Earnings per Share

The following table reconciles the number of shares used in calculating basic and diluted earnings per share for the year ended December 31:

(in thousands)

 

2024

 

 

2023

 

 

2022

 

Basic weighted-average shares outstanding

 

 

79,236

 

 

 

79,985

 

 

 

72,740

 

Incremental shares due to:

 

 

 

 

 

 

 

 

 

Performance shares

 

 

40

 

 

 

134

 

 

 

149

 

Restricted stock units

 

 

63

 

 

 

48

 

 

 

33

 

Diluted weighted-average shares outstanding

 

79,339

 

 

 

80,167

 

 

 

72,922

 

v3.25.0.1
Inventories (Tables)
12 Months Ended
Dec. 31, 2024
Inventory Disclosure [Abstract]  
Schedule of Inventories

Inventories consist of the following at December 31:

 

(in thousands)

 

2024

 

 

2023

 

Logs

 

$

31,786

 

 

$

39,011

 

Lumber, plywood and veneer

 

 

37,689

 

 

 

34,621

 

Materials and supplies

 

 

29,284

 

 

 

23,713

 

 

 

 

98,759

 

 

 

97,345

 

Less: LIFO reserve

 

 

(15,833

)

 

 

(18,680

)

Total inventories

 

$

82,926

 

 

$

78,665

 

v3.25.0.1
Property, Plant and Equipment (Tables)
12 Months Ended
Dec. 31, 2024
Property, Plant and Equipment [Abstract]  
Schedule of Property, Plant and Equipment

Property, Plant and Equipment consist of the following at December 31:

 

(in thousands)

Range of useful lives

 

2024

 

 

2023

 

Land

 

$

7,220

 

 

$

7,171

 

Buildings and improvements

10-40 years

 

 

159,134

 

 

 

141,373

 

Machinery and equipment

2-25 years

 

 

529,277

 

 

 

435,540

 

Construction in progress

 

 

 

15,072

 

 

 

97,830

 

 

 

 

 

710,703

 

 

 

681,914

 

Less: accumulated depreciation

 

 

 

(301,790

)

 

 

(309,082

)

Total property, plant and equipment, net

 

 

$

408,913

 

 

$

372,832

 

v3.25.0.1
Timber and Timberlands (Tables)
12 Months Ended
Dec. 31, 2024
Timber And Timberlands [Abstract]  
Schedule of Timber and Timberlands

Timber and Timberlands consist of the following at December 31:

 

(in thousands)

 

2024

 

 

2023

 

Timber and timberlands

 

$

2,263,991

 

 

$

2,347,300

 

Logging roads

 

 

93,160

 

 

 

93,098

 

Total timber and timberlands, net

 

$

2,357,151

 

 

$

2,440,398

 

v3.25.0.1
Other Assets (Tables)
12 Months Ended
Dec. 31, 2024
Other Assets [Abstract]  
Schedule of Other Current Assets

Other Current Assets consist of the following at December 31:

 

(in thousands)

 

2024

 

 

2023

 

Real estate held for sale

 

$

24,847

 

 

$

21,490

 

Prepaid expenses

 

 

8,598

 

 

 

7,447

 

Income taxes receivables

 

 

2,832

 

 

 

7,575

 

Other

 

 

5,018

 

 

 

9,746

 

Total other current assets

 

$

41,295

 

 

$

46,258

 

Schedule of Other Long-term Assets

Other Long-Term Assets consist of the following at December 31:

 

(in thousands)

 

2024

 

 

2023

 

Interest rate swaps

 

$

138,354

 

 

$

129,125

 

Operating leases

 

 

10,167

 

 

 

10,169

 

Mineral rights

 

 

4,848

 

 

 

5,352

 

Investment in company owned life insurance (COLI), net

 

 

6,026

 

 

 

5,220

 

Other

 

 

16,184

 

 

 

19,266

 

Total other long-term assets

 

$

175,579

 

 

$

169,132

 

v3.25.0.1
Accounts Payable and Accrued Liabilities (Tables)
12 Months Ended
Dec. 31, 2024
Accounts Payable and Accrued Liabilities [Abstract]  
Schedule of Accounts Payable and Accrued Liabilities

Accounts Payable and Accrued Liabilities consist of the following at December 31:

 

(in thousands)

 

2024

 

 

2023

 

Accrued payroll and benefits

 

$

25,249

 

 

$

24,473

 

Accounts payable

 

 

16,991

 

 

 

12,521

 

Deferred revenue

 

 

12,234

 

 

 

10,455

 

Accrued interest

 

 

6,826

 

 

 

8,344

 

Accrued taxes

 

 

5,212

 

 

 

5,712

 

Other current liabilities

 

 

29,116

 

 

 

20,878

 

Total accounts payable and accrued liabilities

 

$

95,628

 

 

$

82,383

 

v3.25.0.1
Debt (Tables)
12 Months Ended
Dec. 31, 2024
Debt Disclosure [Abstract]  
Schedule of Long-term Debt

Long-term Debt consists of the following at December 31:

 

(in thousands)

 

2024

 

 

2023

 

Variable-rate term loans1

 

$

937,000

 

 

$

761,000

 

Fixed-rate term loans2

 

 

100,000

 

 

 

210,000

 

Revenue bonds3

 

 

 

 

 

65,735

 

Long-term principal

 

 

1,037,000

 

 

 

1,036,735

 

Debt issuance costs

 

 

(1,917

)

 

 

(1,926

)

Unamortized discounts

 

 

(431

)

 

 

(1,081

)

Total long-term debt

 

 

1,034,652

 

 

 

1,033,728

 

Less: current portion of long-term debt

 

 

(99,552

)

 

 

(175,615

)

Long-term debt

 

$

935,100

 

 

$

858,113

 

 

1.

Variable-rate term loans are at rates of one-month SOFR plus a spread between 1.61% and 2.30%, or daily simple SOFR plus a spread between 2.20% and 2.30%. The variable-rate term loans mature between 2026 and 2034. As of December 31, 2024, the one-month SOFR rate was 4.55% and the daily simple SOFR rate was 4.64%. We have entered into interest rate swaps to fix the interest rate on these variable-rate term loans. See Note 10: Derivative Instruments for additional information.

2.

At December 31, 2024, we have one fixed-rate term loan at a rate of 4.05% which matures in August 2025. See discussion below regarding a $110.0 million fixed rate term loan that was refinanced upon maturity on November 1, 2024.

3.

The revenue bonds had a fixed rate of 2.75% and were repaid upon maturity in October 2024.

Schedule of Maturities of Long-term Debt

Scheduled principal payments due on long-term debt at December 31, 2024 are as follows:

 

(in thousands)

 

 

 

2025

 

$

100,000

 

2026

 

 

27,500

 

2027

 

 

138,750

 

2028

 

 

100,000

 

2029

 

 

190,000

 

Thereafter

 

 

480,750

 

Total

 

$

1,037,000

 

v3.25.0.1
Derivative Instruments (Tables)
12 Months Ended
Dec. 31, 2024
Derivative Instrument Detail [Abstract]  
Effect of Derivatives on Consolidated Statements of Operations

The following table details the effect of derivatives on our Consolidated Statements of Operations:

 

 

 

 

 

Year Ended December 31,

 

(in thousands)

 

Location

 

2024

 

 

2023

 

 

2022

 

Derivatives designated in cash flow hedging relationships:

 

 

 

 

 

 

 

Interest rate contracts

 

 

 

 

 

 

 

 

 

 

 

Income recognized in other comprehensive income, net of tax

 

 

 

$

42,685

 

 

$

14,716

 

 

$

116,890

 

Amounts reclassified from accumulated other comprehensive income to income, net of tax1

 

Interest expense, Net

 

$

(21,850

)

 

$

(18,905

)

 

$

1,125

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest expense, net

 

 

 

$

28,923

 

 

$

24,218

 

 

$

27,400

 

 

1.

Realized gains and losses on interest rate contracts consist of realized net cash received or paid and interest accruals on the interest rate swaps during the periods in addition to amortization of amounts out of other comprehensive income related to certain terminated hedges and adjustments to interest expense resulting from amortization of inception value of certain off-market designated hedges. For the years ended December 31, 2024, 2023, and 2022, we amortized approximately $10.8 million, $10.3 million, and $3.1 million, respectively, of the off-market designated hedges which is included within operating activities in the Consolidated Statements of Cash Flows. Net cash received or paid is included within Interest expense, net in the Consolidated Statements of Operations.

v3.25.0.1
Fair Value Measurements (Tables)
12 Months Ended
Dec. 31, 2024
Derivative Instrument Detail [Abstract]  
Estimated Fair Value of Financial Instruments

Carrying amounts and estimated fair values of our financial instruments as of December 31 are as follows:

 

 

2024

 

 

2023

 

(in thousands)

 

Carrying
Amount

 

 

Fair
Value

 

 

Carrying
Amount

 

 

Fair
Value

 

Derivative assets related to interest rate swaps (Level 2)

 

$

138,354

 

 

$

138,354

 

 

$

129,125

 

 

$

129,125

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Long-term debt, including current portion (Level 2):

 

 

 

 

 

 

 

 

 

 

 

 

Term loans

 

$

(1,036,569

)

 

$

(1,035,608

)

 

$

(969,919

)

 

$

(965,718

)

Revenue bonds

 

 

 

 

 

 

 

 

(65,735

)

 

 

(64,786

)

Total long-term debt1

 

$

(1,036,569

)

 

$

(1,035,608

)

 

$

(1,035,654

)

 

$

(1,030,504

)

 

 

 

 

 

 

 

 

 

 

 

 

 

Company owned life insurance (Level 3)

 

$

6,026

 

 

$

6,026

 

 

$

5,220

 

 

$

5,220

 

 

1.

The carrying amount of long-term debt includes principal and unamortized discounts.

v3.25.0.1
Equity-Based Compensation Plans (Tables)
12 Months Ended
Dec. 31, 2024
Share-Based Payment Arrangement, Noncash Expense [Abstract]  
Details of Compensation Expense and Related Income Tax Benefit for Specific Equity-Based Awards

The following table details our compensation expense and the related income tax benefit for company specific equity awards for the year ended December 31:

 

(in thousands)

 

2024

 

 

2023

 

 

2022

 

Employee equity-based compensation expense:

 

 

 

 

 

 

 

 

 

Performance stock awards

 

$

6,010

 

 

$

5,101

 

 

$

5,887

 

Restricted stock units

 

 

4,802

 

 

 

3,818

 

 

 

3,107

 

Deferred compensation stock equivalent units expense

 

 

198

 

 

 

196

 

 

 

196

 

Total equity-based compensation expense

 

$

11,010

 

 

$

9,115

 

 

$

9,190

 

 

 

 

 

 

 

 

 

 

 

Total tax benefit recognized for share-based payment awards

 

$

656

 

 

$

549

 

 

$

457

 

Fair Value of Performance Share Awards

The following table presents the key inputs used in calculating the fair value of the PSAs and the resulting fair values:

 

 

 

Year Ended December 31,

 

 

 

2024

 

 

2023

 

 

2022

 

Stock price as of valuation date

 

$

44.67

 

 

$

47.55

 

 

$

55.02

 

Risk-free rate

 

 

4.20

%

 

 

4.14

%

 

 

1.79

%

Expected volatility

 

 

27.71

%

 

 

36.24

%

 

 

45.69

%

Expected dividend yield1

 

 

 

 

 

 

 

 

 

Expected term (years)

 

 

3.00

 

 

 

3.00

 

 

 

3.00

 

Fair value of a performance share

 

$

52.92

 

 

$

61.21

 

 

$

76.18

 

 

1.

Full dividend reinvestment assumed.

Summary of Outstanding Performance Share Awards

The following table summarizes outstanding PSAs as of December 31 and the changes during each year:

 

 

 

2024

 

 

2023

 

 

2022

 

(in thousands, except per share amounts)

 

Shares

 

 

Weighted
Average
Grant Date
Fair Value

 

 

Shares

 

 

Weighted
Average
Grant Date
Fair Value

 

 

Shares

 

 

Weighted
Average
Grant Date
Fair Value

 

Nonvested shares outstanding at January 1

 

 

179,606

 

 

$

68.15

 

 

 

174,900

 

 

$

73.14

 

 

 

202,447

 

 

$

55.16

 

Granted

 

 

130,536

 

 

$

52.92

 

 

 

106,342

 

 

$

61.21

 

 

 

92,490

 

 

$

76.18

 

Vested

 

 

(81,421

)

 

$

76.15

 

 

 

(73,459

)

 

$

69.72

 

 

 

(119,066

)

 

$

45.04

 

Forfeited

 

 

(10,850

)

 

$

60.23

 

 

 

(28,177

)

 

$

68.81

 

 

 

(971

)

 

$

60.42

 

Nonvested shares outstanding at December 31

 

 

217,871

 

 

$

56.42

 

 

 

179,606

 

 

$

68.15

 

 

 

174,900

 

 

$

73.14

 

Total grant date fair value of PSA awards
   vested during the year

 

$

6,200

 

 

 

 

 

$

5,122

 

 

 

 

 

$

5,363

 

 

 

 

Total fair value of PSA awards
   vested during the year

 

$

2,514

 

 

 

 

 

$

3,694

 

 

 

 

 

$

6,735

 

 

 

 

Summary of Outstanding RSU Awards

The following table summarizes outstanding RSU awards as of December 31 and the changes during each year:

 

 

 

2024

 

 

2023

 

 

2022

 

(in thousands, except per share amounts)

 

Shares

 

 

Weighted
Average
Grant Date
Fair Value

 

 

Shares

 

 

Weighted
Average
Grant Date
Fair Value

 

 

Shares

 

 

Weighted
Average
Grant Date
Fair Value

 

Nonvested shares outstanding at January 1

 

 

180,368

 

 

$

48.94

 

 

 

110,123

 

 

$

52.94

 

 

 

132,899

 

 

$

47.19

 

Granted

 

 

138,126

 

 

$

44.03

 

 

 

127,579

 

 

$

47.01

 

 

 

59,549

 

 

$

53.61

 

Vested

 

 

(74,150

)

 

$

50.36

 

 

 

(44,607

)

 

$

52.79

 

 

 

(81,002

)

 

$

43.92

 

Forfeited

 

 

(8,608

)

 

$

46.69

 

 

 

(12,727

)

 

$

50.76

 

 

 

(1,323

)

 

$

58.48

 

Nonvested shares outstanding at December 31

 

 

235,736

 

 

$

45.75

 

 

 

180,368

 

 

$

48.94

 

 

 

110,123

 

 

$

52.94

 

Total grant date fair value of RSU awards
   vested during the year

 

$

3,734

 

 

 

 

 

$

2,355

 

 

 

 

 

$

3,557

 

 

 

 

Total fair value of RSU awards
   vested during the year

 

$

3,066

 

 

 

 

 

$

2,150

 

 

 

 

 

$

3,634

 

 

 

 

v3.25.0.1
Leases (Tables)
12 Months Ended
Dec. 31, 2024
Leases [Abstract]  
Schedule of Supplemental Balance Sheet Information Related Leases

The following tables provide supplemental balance sheet information related to our leases as of December 31:

 

(in thousands)

Classification

 

2024

 

 

2023

 

Assets

 

 

 

 

 

 

 

Operating lease assets

Other long-term assets

 

$

10,167

 

 

$

10,169

 

Finance lease assets1

Property, plant and equipment, net

 

 

12,266

 

 

 

11,281

 

Total lease assets

 

 

$

22,433

 

 

$

21,450

 

 

 

 

 

 

 

 

 

Liabilities

 

 

 

 

 

 

 

Current

 

 

 

 

 

 

 

Operating lease liabilities

Accounts payable and accrued liabilities

 

$

3,027

 

 

$

2,575

 

Finance lease liabilities

Accounts payable and accrued liabilities

 

 

5,257

 

 

 

4,525

 

Noncurrent

 

 

 

 

 

 

 

Operating lease liabilities

Other long-term obligations

 

 

7,030

 

 

 

7,590

 

Finance lease liabilities

Other long-term obligations

 

 

6,959

 

 

 

6,699

 

Total lease liabilities

 

 

$

22,273

 

 

$

21,389

 

 

1.

Finance lease assets are presented net of accumulated amortization of $12.6 million and $9.6 million as of December 31, 2024 and 2023, respectively.

Schedule of Weighted Average Remaining Term and Discount Rates

 

 

 

2024

 

 

2023

 

Weighted-average remaining terms (years)

 

 

 

 

 

 

Operating leases

 

 

 

4.23

 

 

 

4.97

 

Finance leases

 

 

 

2.77

 

 

 

2.92

 

Weighted-average discount rate

 

 

 

 

 

 

Operating leases

 

 

 

5.31

%

 

 

5.05

%

Finance leases

 

 

 

5.17

%

 

 

4.34

%

Schedule of Components of Lease Expense

The following table summarizes the components of our lease expense for the year ended December 31:

 

(in thousands)

 

2024

 

 

2023

 

 

2022

 

Operating lease costs1

 

$

3,485

 

 

$

3,257

 

 

$

3,525

 

Finance lease costs:

 

 

 

 

 

 

 

 

 

Amortization of leased assets

 

 

5,528

 

 

 

4,951

 

 

 

4,277

 

Interest on lease assets

 

 

584

 

 

 

458

 

 

 

340

 

Net lease costs

 

$

9,597

 

 

$

8,666

 

 

$

8,142

 

 

1.

Excludes short-term leases and variable lease costs, which are immaterial.

Schedule of Supplemental Cash Flow Information Related Leases

The following table presents supplemental cash flow information related to leases for the year ended December 31:

 

(in thousands)

 

 

2024

 

 

2023

 

 

2022

 

Cash paid for amounts included in the measurement of lease liabilities:

 

 

 

 

 

 

 

 

 

Operating cash flows for operating leases

 

$

3,623

 

 

$

3,257

 

 

$

3,591

 

Operating cash flows for finance leases

 

 

$

584

 

 

$

458

 

 

$

340

 

Financing cash flows for finance leases

 

 

$

5,538

 

 

$

4,801

 

 

$

4,421

 

Lease assets exchanged for new lease liabilities:

 

 

 

 

 

 

 

 

 

Operating leases

 

 

$

3,013

 

 

$

3,765

 

 

$

3,932

 

Finance leases

 

 

$

6,541

 

 

$

3,458

 

 

$

6,819

 

Schedule of Maturities of Operating and Finance Lease Liabilities

At December 31, 2024, the future minimum lease payment obligations under noncancelable leases were as follows:

 

(in thousands)

 

Operating Leases

 

 

Finance Leases

 

2025

 

$

3,486

 

 

$

5,761

 

2026

 

 

3,266

 

 

 

4,323

 

2027

 

 

2,071

 

 

 

2,019

 

2028

 

 

1,419

 

 

 

698

 

2029

 

 

284

 

 

 

283

 

Thereafter

 

 

663

 

 

 

39

 

Total lease payments

 

 

11,189

 

 

 

13,123

 

Less: interest

 

 

1,132

 

 

 

907

 

Present value of lease liabilities

 

$

10,057

 

 

$

12,216

 

v3.25.0.1
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
Schedule of the Income Tax Provision Allocated to Continuing Operations

Income taxes consist of the following for the year ended December 31:

 

(in thousands)

 

2024

 

 

2023

 

 

2022

 

Current

 

$

(913

)

 

$

9,053

 

 

$

70,669

 

Deferred

 

 

(12,776

)

 

 

(9,501

)

 

 

(5,302

)

Net operating loss carryforwards

 

 

 

 

 

232

 

 

 

45

 

Income taxes

 

$

(13,689

)

 

$

(216

)

 

$

65,412

 

 

Schedule of Effective Income Tax Rate Reconciliation

Income taxes differ from the amount computed by applying the statutory federal income tax rate of 21% to income before income taxes due to the following for the year ended December 31:

 

(in thousands, except effective tax rate)

 

2024

 

 

2023

 

 

2022

 

U.S. federal statutory income tax

 

$

1,719

 

 

$

12,996

 

 

$

83,855

 

REIT income not subject to federal income tax

 

 

(13,253

)

 

 

(9,766

)

 

 

(27,085

)

Federal unrecognized tax benefit change

 

 

(1,146

)

 

 

(1,638

)

 

 

 

State income taxes, net of federal tax benefit

 

 

(1,127

)

 

 

(862

)

 

 

9,478

 

Other items, net1

 

 

118

 

 

 

(946

)

 

 

(836

)

Income taxes

 

$

(13,689

)

 

$

(216

)

 

$

65,412

 

Effective tax rate

 

 

(167.2

%)

 

 

(0.3

%)

 

 

16.4

%

 

1.

Includes $1.0 million of deferred tax rate changes for the year ended December 31, 2023.

Schedule of Deferred Tax Assets and Liabilities

The tax effects of significant temporary differences creating deferred tax assets and liabilities at December 31 were:

 

(in thousands)

 

2024

 

 

2023

 

Deferred tax assets:

 

 

 

 

 

 

Pension and other postretirement employee benefits

 

$

20,342

 

 

$

18,098

 

Inventories

 

 

754

 

 

 

892

 

Nondeductible accruals

 

 

1,921

 

 

 

1,663

 

Incentive compensation

 

 

1,946

 

 

 

1,444

 

Employee benefits

 

 

1,450

 

 

 

1,451

 

Net operating loss carryforwards

 

 

25,012

 

 

 

 

Other

 

 

944

 

 

 

790

 

Total deferred tax assets

 

 

52,369

 

 

 

24,338

 

Deferred tax liabilities:

 

 

 

 

 

 

Timber and timberlands, net

 

 

(1,820

)

 

 

(1,827

)

Property, plant and equipment, net

 

 

(66,724

)

 

 

(51,704

)

Intangible assets, net

 

 

(3,223

)

 

 

(3,590

)

Real estate development

 

 

(230

)

 

 

(982

)

Other

 

 

(1,495

)

 

 

(2,876

)

Total deferred tax liabilities

 

 

(73,492

)

 

 

(60,979

)

Deferred tax liabilities, net

 

$

(21,123

)

 

$

(36,641

)

Summary of Net Operating Loss (NOL) Carryforwards Net operating loss (NOL) carryforwards consist of the following at December 31:

 

(amounts in thousands)

 

2024

 

 

2023

 

 

Expiration

Federal NOL carryforwards - Post TCJA1

 

$

104,938

 

 

$

 

 

None

Federal NOL carryforwards - Pre TCJA2

 

$

12,307

 

 

$

12,307

 

 

2035 - 2037

State NOL carryforwards3

 

$

65,709

 

 

$

4,283

 

 

Various

 

1.

The Tax Cuts and Jobs Act ("TCJA") was signed into law on December 22, 2017. The TCJA lifted the 20-year Federal NOL carryforward period but utilization of the carryforwards may be subject to a limitation of 80% of taxable income.

2.

These net operating loss carryforwards were acquired in the CatchMark merger have been reduced for Section 382 limitations under the Internal Revenue Code and are netted against corresponding uncertain tax position liabilities.

3.

The state NOL carryforwards total is made up of several jurisdictions that expire over various times. A portion of the state NOLs were acquired in the CatchMark merger have been reduced for Section 382 limitations under the Internal Revenue Code, and are netted against corresponding uncertain tax position liabilities. No state NOL is set to expire before December 31, 2032.

Summary of Reconciliation of Unrecognized Tax Benefits

The following is a reconciliation of the beginning and ending unrecognized tax benefits for the year ended December 31:

 

(in thousands)

 

2024

 

 

2023

 

Balance at January 1

 

$

7,786

 

 

$

8,306

 

Additions for tax positions related to the current year

 

 

 

 

 

249

 

Additions for tax positions of prior years

 

 

13

 

 

 

1,545

 

Reduction for tax positions of prior years

 

 

(13

)

 

 

(334

)

Lapse of statutes of limitations

 

 

(1,460

)

 

 

(1,980

)

Balance at December 31

 

$

6,326

 

 

$

7,786

 

Summary of Tax Years Subject to Examination by Major Taxing Jurisdictions

The following table summarizes the tax years subject to examination by major taxing jurisdictions:

 

Jurisdiction

 

Years

Federal

 

2021 - 2024

Arkansas

 

2021 - 2024

Idaho

 

2021 - 2024

Illinois

 

2020 - 2024

Michigan

 

2020 - 2024

Minnesota

 

2020 - 2024

Georgia

 

2021 - 2024

v3.25.0.1
Savings Plans, Pension Plans and Other Postretirement Employee Benefits (Tables)
12 Months Ended
Dec. 31, 2024
Retirement Benefits, Description [Abstract]  
Schedule of Changes in Projected Benefit Obligations

Changes in benefit obligation, plan assets and funded status for our pension and OPEB plans were as follows for the year ended December 31:

 

 

 

Pension Plans

 

 

OPEB

 

(in thousands)

 

2024

 

 

2023

 

 

2024

 

 

2023

 

Benefit obligation at beginning of year

 

$

(233,202

)

 

$

(232,198

)

 

$

(17,064

)

 

$

(22,370

)

Service cost

 

 

(5,285

)

 

 

(5,422

)

 

 

(93

)

 

 

(110

)

Interest cost

 

 

(12,492

)

 

 

(12,551

)

 

 

(877

)

 

 

(1,175

)

Actuarial (loss) gain

 

 

(450

)

 

 

86

 

 

 

(3,140

)

 

 

5,717

 

Benefits paid

 

 

18,382

 

 

 

16,883

 

 

 

2,129

 

 

 

874

 

Benefit obligation at end of year

 

$

(233,047

)

 

$

(233,202

)

 

$

(19,045

)

 

$

(17,064

)

 

 

 

 

 

 

 

 

 

 

 

 

 

Fair value of plan assets at beginning of year

 

$

177,875

 

 

$

172,246

 

 

$

 

 

$

 

Actual return on plan assets

 

 

4,793

 

 

 

20,050

 

 

 

 

 

 

 

Employer contributions and benefit payments

 

 

6,436

 

 

 

2,462

 

 

 

2,129

 

 

 

874

 

Benefits paid

 

 

(18,382

)

 

 

(16,883

)

 

 

(2,129

)

 

 

(874

)

Fair value of plan assets at end of year

 

$

170,722

 

 

$

177,875

 

 

$

 

 

$

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Amounts recognized in the consolidated balance sheets:

 

 

 

 

 

 

 

 

 

 

 

 

Current liabilities

 

$

(2,630

)

 

$

(2,586

)

 

$

(2,468

)

 

$

(1,949

)

Noncurrent liabilities

 

 

(59,695

)

 

 

(52,741

)

 

 

(16,577

)

 

 

(15,115

)

Funded status

 

$

(62,325

)

 

$

(55,327

)

 

$

(19,045

)

 

$

(17,064

)

Pension Plans with Projected Benefit Obligations Greater than Plan Assets

Pension plans with projected benefit obligations greater than plan assets were as follows at December 31:

 

 

 

2024

 

 

2023

 

Projected benefit obligations

 

$

233,047

 

 

$

233,202

 

Fair value of plan assets

 

$

170,722

 

 

$

177,875

 

Pension Plans with Accumulated Benefit Obligations Greater than Plan Assets

Pension plans with accumulated benefit obligations greater than plan assets at December 31 are as follows:

 

 

 

2024

 

 

2023

 

Accumulated benefit obligations

 

$

224,357

 

 

$

223,486

 

Fair value of plan assets

 

$

170,722

 

 

$

177,875

 

Long-term Targeted Asset Allocation Ranges

The long-term targeted asset allocation ranges for the PotlatchDeltic Retirement Plans’ asset categories are as follows:

 

Asset Category

 

Allocation Range

Global equities

 

15% - 25%

Fixed income securities

 

70% - 80%

Alternatives, which may include equities and fixed income securities

 

3% - 8%

Cash and cash equivalents

 

0% - 5%

Schedule of Actual Asset Allocations of the PotlatchDeltic Retirement Plans' Assets

The asset allocations of the PotlatchDeltic Retirement Plans’ assets by asset category were as follows at December 31:

 

 

 

Pension Plans

 

Asset Category

 

2024

 

 

2023

 

Global equities

 

 

20

%

 

 

19

%

Fixed income securities

 

 

74

 

 

 

74

 

Other (includes cash and cash equivalents and alternatives)

 

 

6

 

 

 

7

 

Total

 

 

100

%

 

 

100

%

 

Schedule of Allocation of Plan Assets

The assets in our defined benefit pension plan were invested across the following categories:

 

 

 

December 31, 2024

 

(in thousands)

 

Level 1

 

 

Investments measured at net asset value

 

 

Total

 

Cash and cash equivalents

 

$

1,707

 

 

$

 

 

$

1,707

 

Collective investment funds1

 

 

 

 

 

169,015

 

 

 

169,015

 

Total

 

$

1,707

 

 

$

169,015

 

 

$

170,722

 

 

 

December 31, 2023

 

(in thousands)

 

Level 1

 

 

Level 2

 

 

Total

 

Cash and cash equivalents

 

$

3,009

 

 

$

 

 

$

3,009

 

Global equity securities2

 

 

34,534

 

 

 

 

 

 

34,534

 

Fixed income securities3

 

 

114,224

 

 

 

17,613

 

 

 

131,837

 

Alternatives4

 

 

8,495

 

 

 

 

 

 

8,495

 

Total

 

$

160,262

 

 

$

17,613

 

 

$

177,875

 

 

1.

At December 31, 2024, three collective investment funds held substantially all of the pension plan funds. These funds have diversified holdings among various asset classes and allocation ranges approved by the Benefits Committee. These funds are generally valued based on their respective net asset value (or its equivalent) provided by the fund administrator as a practical expedient to estimate fair value due to the absence of a readily determinable fair value. These values represent the per-unit price at which new investors are permitted to invest and existing investors are permitted to exit. The collective investment funds may be redeemed daily with limited notice. At December 31, 2023, there were no collective investment funds held by the Plan.

2.

Level 1 assets are international and domestic managed investments with quoted prices on major security markets and also include investments in registered investment company funds for which market quotations are generally readily available on the primary market or exchange on which they are traded. The global equity securities track the MSCI All-Country World Index.

3.

Level 1 assets are investments in a diversified portfolio of fixed income instruments of varying maturities representing corporate securities, U.S. treasuries, municipals and futures. Level 2 assets are thinly traded investments in a diversified portfolio of fixed income instruments of varying maturities representing mostly corporate securities. Both Level 1 & Level 2 investments track the Bloomberg Barclay’s Long-term Credit Index.

4.

Level 1 assets are long-term investment funds which are invested in tangible assets and real asset companies such as infrastructure, natural resources and timber.

Pre-tax Components of Net Periodic Cost (Benefit)

Pre-tax components of net periodic cost (benefit) recognized in our Consolidated Statements of Operations were as follows for the year ended December 31:

 

 

 

Pension Plans

 

 

OPEB

 

(in thousands)

 

2024

 

 

2023

 

 

2022

 

 

2024

 

 

2023

 

 

2022

 

Service cost

 

$

5,285

 

 

$

5,422

 

 

$

6,805

 

 

$

93

 

 

$

110

 

 

$

316

 

Interest cost

 

 

12,492

 

 

 

12,551

 

 

 

10,646

 

 

 

877

 

 

 

1,175

 

 

 

914

 

Expected return on plan assets

 

 

(12,947

)

 

 

(12,109

)

 

 

(9,920

)

 

 

 

 

 

 

 

 

 

Amortization of prior service cost (credit)

 

 

20

 

 

 

45

 

 

 

73

 

 

 

 

 

 

 

 

 

(381

)

Amortization of actuarial loss (gain)

 

 

78

 

 

 

(83

)

 

 

5,400

 

 

 

(1,323

)

 

 

(665

)

 

 

623

 

Net periodic cost (benefit) before pension settlement charges

 

 

4,928

 

 

 

5,826

 

 

 

13,004

 

 

 

(353

)

 

 

620

 

 

 

1,472

 

Pension settlement charge

 

 

 

 

 

 

 

 

14,165

 

 

 

 

 

 

 

 

 

 

Other settlements

 

 

 

 

 

 

 

 

783

 

 

 

 

 

 

 

 

 

 

Net periodic cost (benefit)

 

$

4,928

 

 

$

5,826

 

 

$

27,952

 

 

$

(353

)

 

$

620

 

 

$

1,472

 

Schedule of Accumulated Other Comprehensive Income (Loss)

The amounts recorded in Accumulated Other Comprehensive Income on our Consolidated Balance Sheets, which have not yet been recognized as components of net periodic benefit costs at December 31, net of tax, consist of:

 

 

 

Pension Plans

 

 

OPEB

 

(in thousands)

 

2024

 

 

2023

 

 

2024

 

 

2023

 

Net (loss) income

 

$

(33,702

)

 

$

(27,307

)

 

$

5,051

 

 

$

8,397

 

Prior service cost

 

 

 

 

 

(15

)

 

 

 

 

 

 

Total amount unrecognized

 

$

(33,702

)

 

$

(27,322

)

 

$

5,051

 

 

$

8,397

 

 

Schedule of Expected Future Benefit Payments

Estimated future benefit payments, which reflect expected future service, are as follows for the years indicated:

 

(in thousands)

 

Pension Plans

 

 

OPEB

 

2025

 

$

16,825

 

 

$

2,468

 

2026

 

$

16,987

 

 

$

2,356

 

2027

 

$

17,171

 

 

$

2,136

 

2028

 

$

17,235

 

 

$

1,967

 

2029

 

$

17,602

 

 

$

1,810

 

2030-2034

 

$

87,236

 

 

$

6,906

 

Weighted Average Assumptions Used to Determine the Benefit Obligation for our Pension and OPEB Plans

The weighted-average assumptions used to determine the benefit obligation for our pension and OPEB plans were as follows at December 31:

 

 

 

Pension Plans

 

OPEB

 

 

 

2024

 

2023

 

2024

 

 

2023

 

Discount rate

 

5.75%

 

5.55%

 

5.65%

 

 

5.45%

 

Rate of compensation increase

 

3.00%

 

3.00%

 

 

 

 

 

 

Schedule of Weighted Average Assumptions Used for All Pension and OPEB Plans to Determine the Net Periodic Benefit Cost

The weighted-average assumptions used for all pension and OPEB plans to determine the net periodic benefit cost were as follows for the year ended December 31:

 

 

 

Pension Plans

 

OPEB

 

 

 

2024

 

2023

 

2022

 

2024

 

 

2023

 

 

2022

 

Discount rate

 

5.55%

 

5.60%

 

3.00%

 

5.45%

 

 

5.55%

 

 

2.95%

 

Expected return on plan assets

 

6.50%

 

6.25%

 

4.50%

 

 

 

 

 

 

 

 

 

Rate of compensation increase

 

3.00%

 

3.00 - 5.00%

 

3.00 - 5.00%

 

 

 

 

 

 

 

 

 

v3.25.0.1
Components of Accumulated Other Comprehensive Income (Tables)
12 Months Ended
Dec. 31, 2024
Equity [Abstract]  
Changes in Accumulated Other Comprehensive Income

The following tables detail the changes in our Accumulated other comprehensive income (AOCI) on our Consolidated Balance Sheets for the years ended December 31, 2024 and 2023, net of tax.

 

(in thousands)

 

 

2024

 

 

2023

 

Pension and Other Postretirement Employee Benefits

 

 

 

 

 

 

 

Balance at beginning of period

 

 

$

(18,925

)

 

$

(28,494

)

Unrecognized gains (losses) arising in AOCI during the period:

 

 

 

 

 

 

 

Gross

 

 

 

(11,743

)

 

 

13,744

 

Tax effect

 

 

 

2,936

 

 

 

(3,436

)

Reclassifications from AOCI to earnings:

 

 

 

 

 

 

 

Other1

 

 

 

(1,225

)

 

 

(703

)

Tax effect

 

 

 

306

 

 

 

175

 

Net of tax amount

 

 

 

(9,726

)

 

 

9,780

 

Other reclassifications

 

 

 

 

 

 

(211

)

Balance at end of period

 

 

 

(28,651

)

 

 

(18,925

)

Cash Flow Hedges

 

 

 

 

 

 

 

Balance at beginning of period

 

 

 

121,957

 

 

 

126,146

 

Unrecognized gains arising in AOCI during the period:

 

 

 

 

 

 

 

Gross

 

 

 

42,316

 

 

 

14,225

 

Tax effect

 

 

 

369

 

 

 

446

 

Reclassifications from AOCI to earnings:

 

 

 

 

 

 

 

Gross2

 

 

 

(22,321

)

 

 

(19,354

)

Tax effect

 

 

 

471

 

 

 

449

 

Net of tax amount

 

 

 

20,835

 

 

 

(4,234

)

Other reclassifications

 

 

 

 

 

 

45

 

Balance at end of period

 

 

 

142,792

 

 

 

121,957

 

Accumulated other comprehensive income, end of period

 

 

$

114,141

 

 

$

103,032

 

 

1.
Included in the computation of net periodic pension costs.
2.
Included in Interest expense, net on the Consolidated Statements of Operations.
v3.25.0.1
Summary of Significant Accounting Policies (Narrative) (Details)
a in Millions
1 Months Ended 12 Months Ended
Sep. 14, 2022
USD ($)
shares
Nov. 30, 2023
USD ($)
Dec. 31, 2024
USD ($)
a
Customer
shares
Dec. 31, 2023
USD ($)
Customer
shares
Dec. 31, 2022
USD ($)
Customer
Principle Accounting Policies [Line Items]          
Timber And Timberlands Acres Owned | a     2.1    
Gross carrying amount of long-lived intangible assets     $ 11,400,000 $ 11,400,000  
Accumulated amortization     7,700,000 6,000,000  
Intangible asset acquired     0    
Indefinite-lived intangible assets, trade names     10,200,000 10,200,000  
Impairment of intangible assets     $ 0 $ 0 $ 0
Common stock, issued | shares     78,684,000 79,365,000  
Outstanding long-term debt     $ 1,034,652,000 $ 1,033,728,000  
CatchMark merger-related expenses     $ 0 $ 2,453,000 $ 27,325,000
Number of customers more than 10% of revenue | Customer     0 0 0
Defined benefit obligation of plan assets description     amortization of cumulative unrecognized net actuarial gains and losses – generally in excess of 10 percent of the greater of the benefit obligation or market-related value of plan assets at the beginning of the year – over the average remaining service period of the active employee group covered by the plan.    
ASU 2023-07 [Member]          
Principle Accounting Policies [Line Items]          
Change in Accounting Principle, Accounting Standards Update, Adopted [true false]     true    
Change in Accounting Principle, Accounting Standards Update, Adoption Date     Jan. 01, 2024    
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect [true false]     true    
Thomson Reservoir Sediment Remediation Project [Member]          
Principle Accounting Policies [Line Items]          
Accrued amount     $ 2,200,000 $ 2,200,000 $ 5,600,000
Payment for initial share of project costs   $ 3,400,000 0   0
CatchMark [Member]          
Principle Accounting Policies [Line Items]          
Common stock, issued | shares 11,300,000        
Fair value of assets acquired $ 23,600,000        
Liabilities assumed 323,100,000        
Outstanding long-term debt 300,000,000        
CatchMark merger-related expenses     0 2,500,000 27,300,000
CatchMark [Member] | Intangible Assets [Member]          
Principle Accounting Policies [Line Items]          
Fair value of assets acquired $ 3,000,000        
CatchMark Timber Operating Partnership, LP [Member]          
Principle Accounting Policies [Line Items]          
Common stock, issued | shares 200,000        
CatchMark and CatchMark Timber Operating Partnership, LP [Member]          
Principle Accounting Policies [Line Items]          
Common stock, issued | shares 11,500,000        
Transaction costs capitalized $ 9,300,000        
Designated as Hedging Instrument [Member]          
Principle Accounting Policies [Line Items]          
Derivative Fair Value Of Derivative Net     0 0  
Customer Relationships [Member]          
Principle Accounting Policies [Line Items]          
Intangible asset acquired         3,000,000
Customer Relationships and Trade Names [Member]          
Principle Accounting Policies [Line Items]          
Amortization expense     $ 1,800,000 $ 1,800,000 $ 1,100,000
Intangible Assets, Amortization Period [Member] | Customer Relationships [Member]          
Principle Accounting Policies [Line Items]          
Finite-lived intangible asset, useful life     3 years    
Intangible Assets, Amortization Period [Member] | Trade Names [Member]          
Principle Accounting Policies [Line Items]          
Finite-lived intangible asset, useful life     20 years    
Minimum [Member]          
Principle Accounting Policies [Line Items]          
Operating leases, options to extend leases term     1 year    
Minimum [Member] | Thomson Reservoir Sediment Remediation Project [Member]          
Principle Accounting Policies [Line Items]          
Share of total project cost     $ 5,600,000    
Maximum [Member]          
Principle Accounting Policies [Line Items]          
Operating leases, options to extend leases term     5 years    
Maximum [Member] | Thomson Reservoir Sediment Remediation Project [Member]          
Principle Accounting Policies [Line Items]          
Share of total project cost     $ 6,700,000    
Timber and Timberlands [Member] | CatchMark and CatchMark Timber Operating Partnership, LP [Member]          
Principle Accounting Policies [Line Items]          
Fair value of assets acquired 782,300,000        
Timber and Timberlands [Member] | Minimum [Member]          
Principle Accounting Policies [Line Items]          
Timber volume estimate, review period     5 years    
Property, plant and equipment, useful life     5 years    
Timber and Timberlands [Member] | Maximum [Member]          
Principle Accounting Policies [Line Items]          
Timber volume estimate, review period     10 years    
Property, plant and equipment, useful life     20 years    
Other Assets [Member] | CatchMark [Member]          
Principle Accounting Policies [Line Items]          
Fair value of assets acquired $ 32,000,000        
v3.25.0.1
Summary of Significant Accounting Policies (Reconciliation of Cash, Cash Equivalents, and Restricted Cash) (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Accounting Policies [Abstract]        
Cash and cash equivalents $ 151,551 $ 230,118 $ 343,809  
Restricted cash included in other current and long-term assets [1] $ 174 $ 7,570 $ 1,782  
Restricted Cash, Statement of Financial Position [Extensible Enumeration] Other long-term assets Other long-term assets Other long-term assets  
Total cash, cash equivalents, and restricted cash $ 151,725 $ 237,688 $ 345,591 $ 296,772
[1]

1.

Amounts included in restricted cash represent proceeds held by a qualified intermediary that were or are intended to be reinvested in timberlands. At December 31, 2024, 2023, and 2022, $0, $2.8 million and $0, respectively, was classified as Other current assets.

v3.25.0.1
Summary of Significant Accounting Policies - (Reconciliation of Cash, Cash Equivalents, and Restricted Cash) (Parenthetical) (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Accounting Policies [Abstract]      
Restricted cash current $ 0.0 $ 2.8 $ 0.0
Restricted Cash, Current, Statement of Financial Position [Extensible Enumeration] Other Assets, Current    
v3.25.0.1
Summary of Significant Accounting Policies (Supplemental Disclosures to Consolidated Statements of Cash Flows) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
NONCASH INVESTING AND FINANCING ACTIVITIES      
Accrued property, plant and equipment additions $ 10,809 $ 1,505 $ 569
Accrued timberlands reforestation and roads 1,728 1,667 1,142
Long-term debt and other liabilities assumed with CatchMark merger 0 0 323,102
CASH FLOW INFORMATION      
Interest, net of amounts capitalized 18,722 12,691 26,254
Income taxes, net (5,667) 18,428 70,000
CatchMark Merger [Member]      
NONCASH INVESTING AND FINANCING ACTIVITIES      
Equity issued as consideration $ 0 $ 0 $ 508,314
v3.25.0.1
Summary of Significant Accounting Policies (Supplemental Disclosures to Consolidated Statements of Cash Flows) (Parenthetical) (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Accounting Policies [Abstract]      
Net of cash received for interest income $ 7.4 $ 13.6 $ 3.9
v3.25.0.1
Summary of Significant Accounting Policies (Summary of Estimated Annual Amortization Expense) (Details)
$ in Thousands
Dec. 31, 2024
USD ($)
[1]
Accounting Policies [Abstract]  
Estimated amortization expense, 2025 $ 1,488
Estimated amortization expense, 2026 780
Estimated amortization expense, 2027 780
Estimated amortization expense, 2028 159
Estimated amortization expense, 2029 $ 50
[1]

1.

These amounts could vary if acquisitions of additional intangible assets occur in the future.

v3.25.0.1
Segment Information (Narrative) (Details)
12 Months Ended
Dec. 31, 2024
Segment
Segment Reporting [Abstract]  
Number of reportable segments 3
v3.25.0.1
Segment Information (Summary of Revenues by Major Product) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Disaggregation Of Revenue [Line Items]      
Revenues $ 1,062,076 $ 1,024,075 $ 1,330,780
Operating Segments [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues 1,164,722 1,134,737 1,489,693
Intersegment Eliminations [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues [1] (102,646) (110,656) (158,913)
Other Intersegment Eliminations [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues (0) (6) (0)
Timberlands [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues 289,523 300,421 326,677
Timberlands [Member] | Operating Segments [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues 392,169 411,077 485,590
Timberlands [Member] | Operating Segments [Member] | Northern Region [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues 161,283 177,190 290,139
Timberlands [Member] | Operating Segments [Member] | Northern Region [Member] | Sawlogs [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues 159,001 174,498 286,970
Timberlands [Member] | Operating Segments [Member] | Northern Region [Member] | Pulpwood [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues 831 1,247 2,038
Timberlands [Member] | Operating Segments [Member] | Northern Region [Member] | Other [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues 1,451 1,445 1,131
Timberlands [Member] | Operating Segments [Member] | Southern Region [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues 230,886 233,887 195,451
Timberlands [Member] | Operating Segments [Member] | Southern Region [Member] | Sawlogs [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues 127,630 121,940 106,582
Timberlands [Member] | Operating Segments [Member] | Southern Region [Member] | Pulpwood [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues 65,462 68,104 60,363
Timberlands [Member] | Operating Segments [Member] | Southern Region [Member] | Stumpage [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues 20,538 27,206 13,903
Timberlands [Member] | Operating Segments [Member] | Southern Region [Member] | Other [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues 17,256 16,637 14,603
Timberlands [Member] | Intersegment Eliminations [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues [1] (102,646) (110,656) (158,913)
Timberlands [Member] | Other Intersegment Eliminations [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues   0  
Wood Products [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues 601,924 635,672 912,612
Wood Products [Member] | Operating Segments [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues 601,924 635,672 912,612
Wood Products [Member] | Operating Segments [Member] | Lumber [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues 470,937 498,308 744,139
Wood Products [Member] | Operating Segments [Member] | Residuals and Panels [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues 130,987 137,364 168,473
Wood Products [Member] | Intersegment Eliminations [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues [1] 0 0 0
Wood Products [Member] | Other Intersegment Eliminations [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues   0  
Real Estate Segment [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues 170,629 87,982 91,491
Real Estate Segment [Member] | Operating Segments [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues 170,629 87,988 91,491
Real Estate Segment [Member] | Operating Segments [Member] | Rural Real Estate [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues 132,090 54,542 48,039
Real Estate Segment [Member] | Operating Segments [Member] | Development Real Estate [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues 25,854 20,582 33,561
Real Estate Segment [Member] | Operating Segments [Member] | Other [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues 12,685 12,864 9,891
Real Estate Segment [Member] | Intersegment Eliminations [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues [1] $ 0 0 $ 0
Real Estate Segment [Member] | Other Intersegment Eliminations [Member]      
Disaggregation Of Revenue [Line Items]      
Revenues   $ (6)  
[1] Intersegment revenues represent logs sold by our Timberlands segment to our Wood Products segment.
v3.25.0.1
Segment Information (Summary of Information by Business Segment) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Segment Reporting Information [Line Items]      
Revenues $ 1,062,076 $ 1,024,075 $ 1,330,780
Cost of goods sold 945,672 899,578 806,822
Segment selling, general and administrative expenses 83,212 75,730 76,506
Segment operating income (loss) 33,192 85,750 449,082
Depreciation, depletion and amortization 113,098 121,154 98,234
Adjusted EBITDDA 232,100 200,234 574,155
Interest expense, net (28,923) (24,218) (27,400)
Depreciation, depletion and amortization [1] (111,497) (119,518) (96,700)
Basis of real estate sold (86,870) (31,392) (29,921)
Pension settlement charge 0 0 (14,165)
CatchMark merger-related expenses 0 (2,453) (27,325)
Gain on fire damage   39,436 34,505
Environmental charge 0 0 (5,550)
Non-operating pension and other postretirement employee benefits 803 (914) (8,138)
Net gain (loss) on disposal of assets (541) (557) (82)
Other 3,115 1,267 (67)
Income before income taxes 8,187 61,885 399,312
Timberlands [Member]      
Segment Reporting Information [Line Items]      
Revenues 289,523 300,421 326,677
Wood Products [Member]      
Segment Reporting Information [Line Items]      
Revenues 601,924 635,672 912,612
Real Estate Segment [Member]      
Segment Reporting Information [Line Items]      
Revenues 170,629 87,982 91,491
Operating Segments [Member]      
Segment Reporting Information [Line Items]      
Revenues 1,164,722 1,134,737 1,489,693
Fiber costs [2] 289,456 299,511 322,487
Freight, logging and hauling [2] 282,705 291,574 268,649
Manufacturing costs [2],[3] 232,910 220,645 214,338
Inventory change [2] (3,189) 2,992 (3,606)
Depreciation, depletion and amortization [2] 109,062 116,857 94,494
Other [4] 53,574 53,323 49,325
Cost of goods sold 1,051,396 1,016,333 975,619
Segment selling, general and administrative expenses [5] 33,538 29,840 26,651
Segment operating income (loss) 79,788 88,564 487,423
Depreciation, depletion and amortization [6] 110,889 119,041 96,180
Adjusted EBITDDA 278,096 239,583 613,538
Depreciation, depletion and amortization (111,497) (119,518) (96,700)
Basis of real estate sold [2] (86,878) (31,431) (29,932)
Net gain (loss) on disposal of assets 541 547 3
Operating Segments [Member] | Timberlands [Member]      
Segment Reporting Information [Line Items]      
Revenues 392,169 411,077 485,590
Fiber costs [2] 0 0 0
Freight, logging and hauling [2] 206,727 213,054 193,095
Manufacturing costs [2],[3] 0 0 0
Inventory change [2] 0 0 0
Depreciation, depletion and amortization [2] 66,445 73,346 58,367
Other [4] 36,628 38,267 35,421
Cost of goods sold 309,800 324,667 286,883
Segment selling, general and administrative expenses [5] 11,395 10,104 8,869
Segment operating income (loss) 70,974 76,306 189,838
Depreciation, depletion and amortization [6] 67,755 75,009 59,532
Adjusted EBITDDA 138,729 151,321 249,373
Depreciation, depletion and amortization (67,755) (75,009) (59,532)
Basis of real estate sold [2] 0 0 0
Net gain (loss) on disposal of assets 0 6 3
Operating Segments [Member] | Wood Products [Member]      
Segment Reporting Information [Line Items]      
Revenues 601,924 635,672 912,612
Fiber costs [2] 289,456 299,511 322,487
Freight, logging and hauling [2] 75,978 78,520 75,554
Manufacturing costs [2],[3] 232,910 220,645 214,338
Inventory change [2] (3,189) 2,992 (3,606)
Depreciation, depletion and amortization [2] 42,155 43,071 35,518
Other [4] 913 909 404
Cost of goods sold 638,223 645,648 644,695
Segment selling, general and administrative expenses [5] 14,489 13,574 12,963
Segment operating income (loss) (50,788) (23,550) 254,954
Depreciation, depletion and amortization [6] 42,585 43,506 35,953
Adjusted EBITDDA (7,654) 20,487 290,907
Depreciation, depletion and amortization (42,585) (43,506) (35,953)
Basis of real estate sold [2] 0 0 0
Net gain (loss) on disposal of assets 549 531 0
Operating Segments [Member] | Real Estate Segment [Member]      
Segment Reporting Information [Line Items]      
Revenues 170,629 87,988 91,491
Fiber costs [2] 0 0 0
Freight, logging and hauling [2] 0 0 0
Manufacturing costs [2],[3] 0 0 0
Inventory change [2] 0 0 0
Depreciation, depletion and amortization [2] 462 440 609
Other [4] 16,033 14,147 13,500
Cost of goods sold 103,373 46,018 44,041
Segment selling, general and administrative expenses [5] 7,654 6,162 4,819
Segment operating income (loss) 59,602 35,808 42,631
Depreciation, depletion and amortization [6] 549 526 695
Adjusted EBITDDA 147,021 67,775 73,258
Depreciation, depletion and amortization (549) (526) (695)
Basis of real estate sold [2] (86,878) (31,431) (29,932)
Net gain (loss) on disposal of assets (8) 10 0
Corporate [Member]      
Segment Reporting Information [Line Items]      
Adjusted EBITDDA (49,065) [7] (45,406) [7] (49,314)
Depreciation, depletion and amortization (608) (477) (520)
Intersegment Eliminations [Member]      
Segment Reporting Information [Line Items]      
Revenues [8] (102,646) (110,656) (158,913)
Adjusted EBITDDA [9] 3,069 6,057 9,931
Basis of real estate sold 8 39 11
Intersegment Eliminations [Member] | Timberlands [Member]      
Segment Reporting Information [Line Items]      
Revenues [8] (102,646) (110,656) (158,913)
Intersegment Eliminations [Member] | Wood Products [Member]      
Segment Reporting Information [Line Items]      
Revenues [8] 0 0 0
Intersegment Eliminations [Member] | Real Estate Segment [Member]      
Segment Reporting Information [Line Items]      
Revenues [8] 0 0 0
Other Intersegment Eliminations [Member]      
Segment Reporting Information [Line Items]      
Revenues $ (0) (6) $ (0)
Other Intersegment Eliminations [Member] | Timberlands [Member]      
Segment Reporting Information [Line Items]      
Revenues   0  
Other Intersegment Eliminations [Member] | Wood Products [Member]      
Segment Reporting Information [Line Items]      
Revenues   0  
Other Intersegment Eliminations [Member] | Real Estate Segment [Member]      
Segment Reporting Information [Line Items]      
Revenues   $ (6)  
[1] Excludes amortization of bond discounts and deferred loan fees which are reported within interest expense, net on the Consolidated

Statements of Operations.

[2] Significant expenses categories align with the segment-level information that is regularly provided to the CODM.

Intersegment expenses are included with the amounts shown.

[3] Manufacturing costs include, but are not limited to, wages, benefits, repairs, maintenance, supplies, heat/power, electricity and other utilities, depreciation and amortization, and membership dues.
[4] Includes, but is not limited to, the following:

Timberlands - forest management, roads, employee wages and benefits and property taxes.

Wood Products - pension and other post-retirement benefit plan service costs for active plan participants.

Real Estate - land sale commissions, land sale closing costs, property taxes, and costs from the company-owned country club.

[5] Segment selling, general and administrative expenses includes depreciation and amortization.
[6] Includes depreciation and amortization classified as selling, general and administrative expenses.
[7] Corporate Adjusted EBITDDA includes costs specifically not allocated to the segments including, but not limited to, certain corporate

department direct expenses and employee wages and benefits. Corporate Adjusted EBITDDA is regularly provided to the CODM.

[8] Intersegment revenues represent logs sold by our Timberlands segment to our Wood Products segment.
[9] elimination of intersegment profit in ending Wood Products inventory for logs purchased from our Timberlands segment and LIFO adjustments.
v3.25.0.1
Segment Information (Summary of Additional Reportable Segment Financial Information) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Segment Reporting Information [Line Items]      
Depreciation, depletion and amortization [1] $ 111,497 $ 119,518 $ 96,700
Bond discount and deferred loan fees [2] 1,601 1,636 1,534
Total depreciation, depletion and amortization 113,098 121,154 98,234
Basis of real estate sold 86,870 31,392 29,921
Assets 3,305,443 3,431,256 3,550,555
Capital Expenditures [3] 96,743 131,283 82,796
Operating Segments [Member]      
Segment Reporting Information [Line Items]      
Depreciation, depletion and amortization 111,497 119,518 96,700
Total depreciation, depletion and amortization [4] 110,889 119,041 96,180
Basis of real estate sold [5] 86,878 31,431 29,932
Assets 3,001,834 3,049,171 3,058,753
Capital Expenditures [3] 95,395 130,797 82,422
Operating Segments [Member] | Timberlands [Member]      
Segment Reporting Information [Line Items]      
Depreciation, depletion and amortization 67,755 75,009 59,532
Total depreciation, depletion and amortization [4] 67,755 75,009 59,532
Basis of real estate sold [5] 0 0 0
Assets [6] 2,396,642 2,476,147 2,545,608
Capital Expenditures [3] 24,795 23,922 17,752
Operating Segments [Member] | Wood Products [Member]      
Segment Reporting Information [Line Items]      
Depreciation, depletion and amortization 42,585 43,506 35,953
Total depreciation, depletion and amortization [4] 42,585 43,506 35,953
Basis of real estate sold [5] 0 0 0
Assets 537,665 498,782 441,196
Capital Expenditures [3] 61,054 94,688 55,913
Operating Segments [Member] | Real Estate Segment [Member]      
Segment Reporting Information [Line Items]      
Depreciation, depletion and amortization 549 526 695
Total depreciation, depletion and amortization [4] 549 526 695
Basis of real estate sold [5] 86,878 31,431 29,932
Assets [7] 67,527 74,242 71,949
Capital Expenditures [3],[8] 9,546 12,187 8,757
Corporate [Member]      
Segment Reporting Information [Line Items]      
Depreciation, depletion and amortization 608 477 520
Assets 303,609 382,085 491,802
Capital Expenditures [3] 1,348 486 374
Intersegment Eliminations [Member]      
Segment Reporting Information [Line Items]      
Basis of real estate sold $ (8) $ (39) $ (11)
[1] Excludes amortization of bond discounts and deferred loan fees which are reported within interest expense, net on the Consolidated

Statements of Operations.

[2] Included within interest expense, net in the Consolidated Statements of Operations.
[3] Does not include the acquisition of timber and timberlands, all of which were acquired by our Timberlands segment.
[4] Includes depreciation and amortization classified as selling, general and administrative expenses.
[5] Significant expenses categories align with the segment-level information that is regularly provided to the CODM.

Intersegment expenses are included with the amounts shown.

[6] We do not report rural real estate separately from Timberlands as we do not report these assets separately to management.
[7] Real Estate assets primarily consist of the master planned community development and a country club.
[8] Real Estate capital expenditures include development expenditures of $8.1 million, $11.5 million, and $8.1 million for the years ended December 31, 2024, 2023, and 2022, respectively.
v3.25.0.1
Segment Information (Summary of Additional Reportable Segment Financial Information) (Parenthetical) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Segment Reporting [Abstract]      
Real estate development expenditures $ 8,088 $ 11,504 $ 8,102
v3.25.0.1
Earnings per Share (Reconciliation of Number of Shares Used in Calculating Basic and Diluted Earnings per Share) (Details) - shares
shares in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Earnings per Share [Line Items]      
Basic weighted-average shares outstanding 79,236 79,985 72,740
Diluted weighted-average shares outstanding 79,339 80,167 72,922
Performance shares [Member]      
Earnings per Share [Line Items]      
Incremental shares 40 134 149
Restricted stock units [Member]      
Earnings per Share [Line Items]      
Incremental shares 63 48 33
v3.25.0.1
Earnings per Share (Narrative) (Details) - USD ($)
12 Months Ended
Feb. 07, 2025
Dec. 30, 2022
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Aug. 31, 2022
Aug. 30, 2018
Earnings per Share [Line Items]              
Total anti-dilutive shares excluded from the calculation (in shares)     109,900 17,900 119,000    
Number of shares repurchased, cost     $ 35,017,000 $ 25,011,000 $ 54,549,000    
Unsettled repurchase shares     0 0      
Retained percentage limit on value of TRS     20.00%        
2018 Repurchase Program [Member]              
Earnings per Share [Line Items]              
Number of shares repurchased         103,010    
Number of shares repurchased, cost         $ 4,500,000    
2022 Repurchase Program [Member]              
Earnings per Share [Line Items]              
Number of shares repurchased     846,845 556,115 1,096,283    
Number of shares repurchased, cost     $ 35,000,000 $ 25,000,000 $ 50,000,000    
Stock repurchase program, remaining amount     90,000,000        
Deltic [Member] | Special Cash Dividend [Member]              
Earnings per Share [Line Items]              
Dividend payable   $ 75,700,000          
Dividend payable, per share   $ 0.95          
Distribution, payable date   Dec. 30, 2022          
Deltic [Member] | Special Cash Dividends [Member]              
Earnings per Share [Line Items]              
Dividend payable     $ 0        
Deltic [Member] | Special Cash Dividends [Member]              
Earnings per Share [Line Items]              
Dividend payable       $ 0      
Deltic [Member] | Subsequent Event [Member] | Cash dividend [Member]              
Earnings per Share [Line Items]              
Dividend payable, per share $ 0.45            
Distribution, date of declared Feb. 07, 2025            
Distribution, date of record Mar. 07, 2025            
Distribution, payable date Mar. 31, 2025            
Maximum [Member] | 2018 Repurchase Program [Member]              
Earnings per Share [Line Items]              
Stock repurchase program, authorized amount             $ 100,000,000.0
Maximum [Member] | 2022 Repurchase Program [Member]              
Earnings per Share [Line Items]              
Stock repurchase program, authorized amount           $ 200,000,000  
v3.25.0.1
Inventories (Schedule of Inventories) (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Inventory Disclosure [Abstract]    
Logs $ 31,786 $ 39,011
Lumber, plywood and veneer 37,689 34,621
Materials and supplies 29,284 23,713
Inventories gross 98,759 97,345
Less: LIFO reserve (15,833) (18,680)
Total inventories $ 82,926 $ 78,665
v3.25.0.1
Inventories (Narrative) (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Inventory Disclosure [Abstract]    
Percentage of LIFO inventory 64.00% 69.00%
Last-In, First-Out Reserve $ 15,833 $ 18,680
v3.25.0.1
Property, Plant and Equipment (Schedule of Property, Plant and Equipment) (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Property Plant And Equipment [Line Items]    
Property, Plant and Equipment, Gross $ 710,703 $ 681,914
Less: accumulated depreciation (301,790) (309,082)
Total property, plant and equipment, net 408,913 372,832
Land [Member]    
Property Plant And Equipment [Line Items]    
Property, Plant and Equipment, Gross 7,220 7,171
Buildings and Improvements [Member]    
Property Plant And Equipment [Line Items]    
Property, Plant and Equipment, Gross $ 159,134 141,373
Buildings and Improvements [Member] | Minimum [Member]    
Property Plant And Equipment [Line Items]    
Property, plant and equipment, useful life 10 years  
Buildings and Improvements [Member] | Maximum [Member]    
Property Plant And Equipment [Line Items]    
Property, plant and equipment, useful life 40 years  
Machinery and Equipment [Member]    
Property Plant And Equipment [Line Items]    
Property, Plant and Equipment, Gross $ 529,277 435,540
Machinery and Equipment [Member] | Minimum [Member]    
Property Plant And Equipment [Line Items]    
Property, plant and equipment, useful life 2 years  
Machinery and Equipment [Member] | Maximum [Member]    
Property Plant And Equipment [Line Items]    
Property, plant and equipment, useful life 25 years  
Construction in Progress [Member]    
Property Plant And Equipment [Line Items]    
Property, Plant and Equipment, Gross $ 15,072 $ 97,830
v3.25.0.1
Property, Plant and Equipment (Narrative) (Details) - USD ($)
$ in Millions
1 Months Ended 12 Months Ended 28 Months Ended
Sep. 30, 2023
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Sep. 30, 2023
Property Plant And Equipment [Line Items]          
Depreciation expense   $ 43.5 $ 44.6 $ 37.6  
Ola, Arkansas Sawmill [Member]          
Property Plant And Equipment [Line Items]          
Deductible amount of property damage and business interruption losses $ 2.0 2.0      
Proceeds from insurance of claim received   0.0 39.4 34.1 $ 89.4
Business interruption recoveries   1.7 36.4 26.2  
Property damage recoveries   0.0 1.4 8.8  
Net of disposal costs and fixed asset write-offs   0.0 0.0 0.9  
Waldo Arkansas Sawmill [Member]          
Property Plant And Equipment [Line Items]          
Capitalized cost of expansion and modernization   131.0      
Project expansion and modernization cost   44.6 74.2 12.2  
Additional depreciation expense   $ 8.2 $ 11.9 $ 7.0  
v3.25.0.1
Timber and Timberlands (Schedule of Timber and Timberlands) (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Timber And Timberlands [Abstract]    
Timber and timberlands $ 2,263,991 $ 2,347,300
Logging roads 93,160 93,098
Total timber and timberlands, net $ 2,357,151 $ 2,440,398
v3.25.0.1
Timber and Timberlands (Narrative) (Details)
$ in Millions
1 Months Ended 12 Months Ended
Jun. 17, 2024
USD ($)
a
Jan. 31, 2024
USD ($)
a
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Asset Acquisition [Line Items]          
Depletion from Company Owned Lands     $ 62.2 $ 69.0 $ 54.0
Amortization of Logging Roads     3.5 $ 3.6 $ 3.5
Future payments due under timber cutting contracts     $ 14.9    
Arkansas [Member]          
Asset Acquisition [Line Items]          
Aggregate amount paid or expected to pay to acquire timberlands   $ 31.4      
Acres acquired through timberland purchase | a   16,000      
Southern Region [Member]          
Asset Acquisition [Line Items]          
Acres for timberland sale | a 34,100        
Forest Investment Associates [Member] | Southern Region [Member]          
Asset Acquisition [Line Items]          
Expected proceeds from sale of timberlands $ 56.7        
v3.25.0.1
Other Assets (Schedule of Other Current Assets) (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Other Assets [Abstract]    
Real estate held for sale $ 24,847 $ 21,490
Prepaid expenses 8,598 7,447
Income taxes receivables 2,832 7,575
Other 5,018 9,746
Total other current assets $ 41,295 $ 46,258
v3.25.0.1
Other Assets (Schedule of Other Long-term Assets) (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Other Assets, Noncurrent [Abstract]    
Interest rate swaps $ 138,354 $ 129,125
Operating leases 10,167 10,169
Mineral rights 4,848 5,352
Investment in company owned life insurance (COLI), net 6,026 5,220
Other 16,184 19,266
Total other long-term assets $ 175,579 $ 169,132
v3.25.0.1
Accounts Payable and Accrued Liabilities (Schedule of Accounts Payable and Accrued Liabilities) (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Accounts Payable and Accrued Liabilities, Current [Abstract]    
Accrued payroll and benefits $ 25,249 $ 24,473
Accounts payable 16,991 12,521
Deferred revenue 12,234 10,455
Accrued interest 6,826 8,344
Accrued taxes 5,212 5,712
Other current liabilities 29,116 20,878
Total accounts payable and accrued liabilities $ 95,628 $ 82,383
v3.25.0.1
Debt (Schedule of Long-Term Debt) (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Debt Instrument [Line Items]    
Long-term principal $ 1,037,000 $ 1,036,735
Debt issuance costs (1,917) (1,926)
Unamortized discounts (431) (1,081)
Total long-term debt 1,034,652 1,033,728
Less: current portion of long-term debt (99,552) (175,615)
Long-term debt 935,100 858,113
Variable Rate Term Loans [Member]    
Debt Instrument [Line Items]    
Long-term principal 937,000 761,000
Fixed Rate Term Loans [Member]    
Debt Instrument [Line Items]    
Long-term principal 100,000 210,000
Revenue Bonds [Member]    
Debt Instrument [Line Items]    
Long-term principal $ 0 $ 65,735
v3.25.0.1
Debt (Schedule of Long-Term Debt) (Parenthetical) (Details) - USD ($)
$ in Millions
12 Months Ended
May 18, 2023
Dec. 31, 2024
SOFR [Member]    
Debt Instrument [Line Items]    
Debt Instrument, Basis Spread on Variable Rate 1.00% 1.00%
Interest rate variable   4.64%
SOFR [Member] | Minimum [Member]    
Debt Instrument [Line Items]    
Debt Instrument, Basis Spread on Variable Rate   0.85%
SOFR [Member] | Maximum [Member]    
Debt Instrument [Line Items]    
Debt Instrument, Basis Spread on Variable Rate   1.10%
Variable Rate Term Loans [Member]    
Debt Instrument [Line Items]    
Debt instrument maturity start date   2026
Debt instrument maturity end date   2034
Variable Rate Term Loans [Member] | SOFR [Member]    
Debt Instrument [Line Items]    
Interest rate variable   4.55%
Variable Rate Term Loans [Member] | SOFR [Member] | Minimum [Member]    
Debt Instrument [Line Items]    
Debt Instrument, Basis Spread on Variable Rate   1.61%
Variable Rate Term Loans [Member] | SOFR [Member] | Maximum [Member]    
Debt Instrument [Line Items]    
Debt Instrument, Basis Spread on Variable Rate   2.30%
Variable Rate Term Loans [Member] | SOFR [Member] | Minimum [Member]    
Debt Instrument [Line Items]    
Debt Instrument, Basis Spread on Variable Rate   2.20%
Variable Rate Term Loans [Member] | SOFR [Member] | Maximum [Member]    
Debt Instrument [Line Items]    
Debt Instrument, Basis Spread on Variable Rate   2.30%
Fixed Rate Term Loans [Member]    
Debt Instrument [Line Items]    
Proceeds from Issuance of Debt   $ 110.0
Debt instrument maturity date   2025-08
Fixed Rate Term Loans [Member] | Minimum [Member]    
Debt Instrument [Line Items]    
Interest Rate   4.05%
Revenue Bonds [Member]    
Debt Instrument [Line Items]    
Interest Rate   2.75%
Debt instrument maturity date   2024
v3.25.0.1
Debt -Term Loans, Medium Term Notes and Revenue Bonds - (Narrative) (Details) - USD ($)
$ in Thousands
1 Months Ended 12 Months Ended
Nov. 01, 2024
Dec. 31, 2023
Dec. 31, 2024
Dec. 31, 2023
Debt Instrument [Line Items]        
Long-term amount   $ 1,036,735 $ 1,037,000 $ 1,036,735
Amended Term Loan Agreement [Member]        
Debt Instrument [Line Items]        
Long-term amount     1,000,000  
Proceeds from Issuance of Debt     $ 110,000 $ 40,000
Interest Rate   3.35%   3.35%
Debt instrument, maturity date     Nov. 01, 2024  
Debt instrument maturity date     2024  
Term loan maturity period   2033-12    
Amended Term Loan Agreement [Member] | Interest Rate Swaps [Member]        
Debt Instrument [Line Items]        
Long-term Debt, Gross   $ 40,000   $ 40,000
Termination amount   50,000   50,000
Eight Year Term Loan [Member] | Amended Term Loan Agreement [Member]        
Debt Instrument [Line Items]        
Long-term amount $ 38,000      
Debt instrument, maturity date Nov. 01, 2032      
Debt instrument term 8 years      
Nine Year Term Loan [Member] | Amended Term Loan Agreement [Member]        
Debt Instrument [Line Items]        
Long-term amount $ 38,000      
Debt instrument, maturity date Nov. 01, 2033      
Debt instrument term 9 years      
Ten Year Term Loan [Member] | Amended Term Loan Agreement [Member]        
Debt Instrument [Line Items]        
Long-term amount $ 100,000      
Debt instrument, maturity date Nov. 01, 2034      
Debt instrument term 10 years      
Term Loans [Member]        
Debt Instrument [Line Items]        
Debt instrument maturity date     2025  
Long-term Debt, Gross     $ 100,000  
Term Loans [Member] | Interest Rate Swaps [Member]        
Debt Instrument [Line Items]        
Long-term Debt, Gross     $ 125,000  
Term Loans [Member] | Minimum [Member]        
Debt Instrument [Line Items]        
Basis spread on variable rate     2.20%  
Term Loans [Member] | Minimum [Member] | Interest Rate Swaps [Member]        
Debt Instrument [Line Items]        
Basis spread on variable rate     4.02%  
Term Loans [Member] | Maximum [Member]        
Debt Instrument [Line Items]        
Basis spread on variable rate     2.30%  
Term Loans [Member] | Maximum [Member] | Interest Rate Swaps [Member]        
Debt Instrument [Line Items]        
Basis spread on variable rate     4.28%  
Revenue Bond [Member]        
Debt Instrument [Line Items]        
Long-term amount   $ 65,735 $ 0 $ 65,735
Interest Rate     2.75%  
Debt instrument maturity date     2024  
Revenue Bond [Member] | Amended Term Loan Agreement [Member]        
Debt Instrument [Line Items]        
Outstanding long-term debt current, gross     $ 65,700  
v3.25.0.1
Debt (Narrative) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Debt Instrument [Line Items]    
Unamortized discounts $ 431 $ 1,081
Term Loans [Member]    
Debt Instrument [Line Items]    
Unamortized discounts 400  
Long-term Debt, Gross $ 100,000  
Debt instrument maturity date 2025  
Deltic [Member] | Term Loans [Member]    
Debt Instrument [Line Items]    
Unamortized discounts $ 4,900  
v3.25.0.1
Debt (Scheduled Payments Due on Long-Term Debt) (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Long-Term Debt, Fiscal Year Maturity [Abstract]    
2025 $ 100,000  
2026 27,500  
2027 138,750  
2028 100,000  
2029 190,000  
Thereafter 480,750  
Total $ 1,037,000 $ 1,036,735
v3.25.0.1
Debt - Credit Agreement - (Narrative) (Details) - USD ($)
12 Months Ended
May 18, 2023
Dec. 31, 2024
Debt Instrument [Line Items]    
Unused Capacity, Commitment Fee Percentage   0.175%
Federal Fund Rate [Member]    
Debt Instrument [Line Items]    
Debt Instrument, Basis Spread on Variable Rate   0.50%
SOFR [Member]    
Debt Instrument [Line Items]    
Debt Instrument, Basis Spread on Variable Rate 1.00% 1.00%
Additional Applicable Rate Added to Base Rate, Minimum   1.025%
Base Rate [Member]    
Debt Instrument [Line Items]    
Additional Applicable Rate Added to Base Rate, Minimum   0.025%
Minimum [Member] | SOFR [Member]    
Debt Instrument [Line Items]    
Debt Instrument, Basis Spread on Variable Rate   0.85%
Minimum [Member] | Base Rate [Member]    
Debt Instrument [Line Items]    
Debt Instrument, Basis Spread on Variable Rate   0.00%
Maximum [Member] | SOFR [Member]    
Debt Instrument [Line Items]    
Debt Instrument, Basis Spread on Variable Rate   1.10%
Maximum [Member] | Base Rate [Member]    
Debt Instrument [Line Items]    
Debt Instrument, Basis Spread on Variable Rate   0.10%
Revolving Credit Facility [Member]    
Debt Instrument [Line Items]    
Maximum borrowing capacity $ 300,000,000  
Debt instrument, maturity date Feb. 14, 2027  
Amount available to increase borrowing capacity $ 500,000,000  
Revolving line of credit borrowings   $ 0
Letter of Credit [Member]    
Debt Instrument [Line Items]    
Maximum borrowing capacity 75,000,000  
Line of credit facility, amount outstanding   $ 600,000
Swing Line Loan [Member]    
Debt Instrument [Line Items]    
Maximum borrowing capacity $ 25,000,000  
v3.25.0.1
Derivative Instruments (Narrative) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Derivatives Fair Value [Line Items]    
Net gains expected to be reclassified into earnings in the next 12 months $ 16,300  
Term Loans [Member]    
Derivatives Fair Value [Line Items]    
Term loan debt 100,000  
Cash Flow Hedging [Member] | Other Noncurrent Assets [Member]    
Derivatives Fair Value [Line Items]    
Derivative assets related to interest rate swaps 138,400 $ 129,100
Interest Rate Swaps [Member] | Term Loans [Member]    
Derivatives Fair Value [Line Items]    
Term loan debt 125,000  
Interest Rate Swaps [Member] | Cash Flow Hedging [Member]    
Derivatives Fair Value [Line Items]    
Term loan debt $ 75,000  
Interest Rate Swaps [Member] | Cash Flow Hedging [Member] | Minimum [Member] | SOFR [Member]    
Derivatives Fair Value [Line Items]    
Swaps fixed interest rate 1.61%  
LIBOR variable interest rate 2.14%  
Interest Rate Swaps [Member] | Cash Flow Hedging [Member] | Minimum [Member] | Daily Simple SOFR [Member]    
Derivatives Fair Value [Line Items]    
Swaps fixed interest rate 2.20%  
LIBOR variable interest rate 4.02%  
Interest Rate Swaps [Member] | Cash Flow Hedging [Member] | Maximum [Member] | SOFR [Member]    
Derivatives Fair Value [Line Items]    
Swaps fixed interest rate 2.30%  
LIBOR variable interest rate 4.83%  
Interest Rate Swaps [Member] | Cash Flow Hedging [Member] | Maximum [Member] | Daily Simple SOFR [Member]    
Derivatives Fair Value [Line Items]    
Swaps fixed interest rate 2.30%  
LIBOR variable interest rate 4.28%  
Interest Rate Swaps [Member] | Cash Flow Hedging [Member] | Term Loans [Member] | SOFR [Member]    
Derivatives Fair Value [Line Items]    
Term loan debt $ 761,000  
Interest Rate Swaps [Member] | Cash Flow Hedging [Member] | Term Loans [Member] | Daily Simple SOFR [Member]    
Derivatives Fair Value [Line Items]    
Term loan debt $ 176,000  
v3.25.0.1
Derivative Instruments (Effect of Derivatives on Consolidated Statements of Operations) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Derivative Instruments, Gain (Loss) [Line Items]      
Cash flow hedges, net of tax $ 20,835 $ (4,189) $ 118,015
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Interest expense, net Interest expense, net Interest expense, net
Interest expense, net $ 28,923 $ 24,218 $ 27,400
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Interest rate contracts [Member]      
Derivative Instruments, Gain (Loss) [Line Items]      
Cash flow hedges, net of tax 42,685 14,716 116,890
Amounts reclassified from accumulated other comprehensive income to income, net of tax [1] $ (21,850) $ (18,905) $ 1,125
Derivative Instrument, Gain (Loss) Reclassified from AOCI into Income, Effective Portion, Statement of Income or Comprehensive Income [Extensible Enumeration] Interest expense, net Interest expense, net Interest expense, net
[1]

1.

Realized gains and losses on interest rate contracts consist of realized net cash received or paid and interest accruals on the interest rate swaps during the periods in addition to amortization of amounts out of other comprehensive income related to certain terminated hedges and adjustments to interest expense resulting from amortization of inception value of certain off-market designated hedges. For the years ended December 31, 2024, 2023, and 2022, we amortized approximately $10.8 million, $10.3 million, and $3.1 million, respectively, of the off-market designated hedges which is included within operating activities in the Consolidated Statements of Cash Flows. Net cash received or paid is included within Interest expense, net in the Consolidated Statements of Operations.

v3.25.0.1
Derivative Instruments - (Effect of Derivatives on Consolidated Statements of Operations) (Parenthetical) (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Derivative Instrument [Abstract]      
Amortization of off-market designated hedges $ 10.8 $ 10.3 $ 3.1
v3.25.0.1
Fair Value Measurements (Carrying Amounts and Estimated Fair Values of Financial Instruments) (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Carrying Amount [Member] | Level 2 [Member]    
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]    
Long-term debt, including current portion [1] $ (1,036,569) $ (1,035,654)
Carrying Amount [Member] | Level 2 [Member] | Interest rate contracts [Member]    
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]    
Derivative assets related to interest rate swaps 138,354 129,125
Carrying Amount [Member] | Level 2 [Member] | Term Loans [Member]    
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]    
Long-term debt, including current portion (1,036,569) (969,919)
Carrying Amount [Member] | Level 2 [Member] | Revenue bonds [Member]    
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]    
Long-term debt, including current portion 0 (65,735)
Carrying Amount [Member] | Level 3 [Member]    
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]    
Company owned life insurance 6,026 5,220
Fair Value [Member] | Level 2 [Member]    
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]    
Long-term debt, including current portion [1] (1,035,608) (1,030,504)
Fair Value [Member] | Level 2 [Member] | Interest rate contracts [Member]    
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]    
Derivative assets related to interest rate swaps 138,354 129,125
Fair Value [Member] | Level 2 [Member] | Term Loans [Member]    
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]    
Long-term debt, including current portion (1,035,608) (965,718)
Fair Value [Member] | Level 2 [Member] | Revenue bonds [Member]    
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]    
Long-term debt, including current portion 0 (64,786)
Fair Value [Member] | Level 3 [Member]    
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]    
Company owned life insurance $ 6,026 $ 5,220
[1]

1.

The carrying amount of long-term debt includes principal and unamortized discounts.

v3.25.0.1
Equity-Based Compensation Plans (Narrative) (Details) - USD ($)
shares in Thousands, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2022
Director [Member]    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Vested deferred shares reserved for future issuance 229,439  
Employees [Member]    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Vested deferred shares reserved for future issuance 4,290  
Performance stock awards [Member]    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Performance share award granted under stock incentive plan, performance period 3 years  
TSR of performance peer group weighted percentage 50.00%  
TSR within NAREIT All Equity REIT weighted percentage 50.00%  
Unrecognized compensation cost $ 6.5  
Weighted average period (in years) 1 year 7 months 6 days  
Restricted stock units [Member]    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Unrecognized compensation cost $ 5.5  
Weighted average period (in years) 1 year 4 months 24 days  
Minimum [Member] | Performance stock awards [Member]    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Number of Shares Actually Issued, as a Percent of the Amount Subject to the Performance Share Award 0.00%  
Minimum [Member] | Restricted stock units [Member]    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Vesting period 1 year  
Maximum [Member] | Performance stock awards [Member]    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Number of Shares Actually Issued, as a Percent of the Amount Subject to the Performance Share Award 200.00%  
Maximum [Member] | Restricted stock units [Member]    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Vesting period 3 years  
CatchMark Merger [Member]    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Stock-based compensation expense for accelerated vesting cost   $ 9.3
Long-Term Incentive Plans [Member]    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Shares available for future use 1,500  
v3.25.0.1
Equity-Based Compensation Plans (Details of Equity-Based Compensation Expense and Related Income Tax Benefit) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Equity-based compensation expense $ 11,010 $ 9,115 $ 9,190
Deferred compensation stock equivalent units expense 198 196 196
Total tax benefit recognized for share-based payment awards 656 549 457
Performance stock awards [Member]      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Equity-based compensation expense 6,010 5,101 5,887
Restricted stock units [Member]      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Equity-based compensation expense $ 4,802 $ 3,818 $ 3,107
v3.25.0.1
Equity-Based Compensation Plans (Fair Value of Performance Share Awards) (Details) - Performance stock awards [Member] - $ / shares
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Stock price as of valuation date $ 44.67 $ 47.55 $ 55.02
Risk-free rate 4.20% 4.14% 1.79%
Expected volatility 27.71% 36.24% 45.69%
Expected dividend yield [1] 0.00% 0.00% 0.00%
Expected term (years) 3 years 3 years 3 years
Fair value of a performance share $ 52.92 $ 61.21 $ 76.18
[1]

1.

Full dividend reinvestment assumed.

v3.25.0.1
Equity-Based Compensation Plans (Summary of Outstanding Performance Shares/Restricted Stock Units) (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Performance stock awards [Member]      
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]      
Nonvested shares outstanding at January 1, Shares 179,606 174,900 202,447
Granted (in shares) 130,536 106,342 92,490
Vested (in shares) (81,421) (73,459) (119,066)
Forfeited (in shares) (10,850) (28,177) (971)
Nonvested shares outstanding at December 31, Shares 217,871 179,606 174,900
Total grant date fair value of awards vested during the year $ 6,200 $ 5,122 $ 5,363
Total fair value of awards vested during the year $ 2,514 $ 3,694 $ 6,735
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]      
Nonvested shares outstanding at January 1, Weighted Average Grant Date Fair Value (in dollars per share) $ 68.15 $ 73.14 $ 55.16
Granted, Weighted Average Grant Date Fair Value (in dollars per share) 52.92 61.21 76.18
Vested, Weighted Average Grant Date Fair Value (in dollars per share) 76.15 69.72 45.04
Forfeited, Weighted Average Grant Date Fair Value (in dollars per share) 60.23 68.81 60.42
Nonvested shares outstanding at December 31, Weighted Average Grant Date Fair Value (in dollars per share) $ 56.42 $ 68.15 $ 73.14
Restricted Stock Units (RSUs) [Member]      
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]      
Nonvested shares outstanding at January 1, Shares 180,368 110,123 132,899
Granted (in shares) 138,126 127,579 59,549
Vested (in shares) (74,150) (44,607) (81,002)
Forfeited (in shares) (8,608) (12,727) (1,323)
Nonvested shares outstanding at December 31, Shares 235,736 180,368 110,123
Total grant date fair value of awards vested during the year $ 3,734 $ 2,355 $ 3,557
Total fair value of awards vested during the year $ 3,066 $ 2,150 $ 3,634
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]      
Nonvested shares outstanding at January 1, Weighted Average Grant Date Fair Value (in dollars per share) $ 48.94 $ 52.94 $ 47.19
Granted, Weighted Average Grant Date Fair Value (in dollars per share) 44.03 47.01 53.61
Vested, Weighted Average Grant Date Fair Value (in dollars per share) 50.36 52.79 43.92
Forfeited, Weighted Average Grant Date Fair Value (in dollars per share) 46.69 50.76 58.48
Nonvested shares outstanding at December 31, Weighted Average Grant Date Fair Value (in dollars per share) $ 45.75 $ 48.94 $ 52.94
v3.25.0.1
Leases - Schedule of Supplemental Balance Sheet Information Related Leases (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
ASSETS    
Operating lease assets $ 10,167 $ 10,169
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration] Other Assets, Noncurrent Other Assets, Noncurrent
Finance lease assets [1] $ 12,266 $ 11,281
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration] Property, Plant and Equipment, Net Property, Plant and Equipment, Net
Total lease assets $ 22,433 $ 21,450
Current    
Operating lease liabilities $ 3,027 $ 2,575
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration] Accounts Payable and Accrued Liabilities, Current Accounts Payable and Accrued Liabilities, Current
Finance lease liabilities $ 5,257 $ 4,525
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration] Accounts Payable and Accrued Liabilities, Current Accounts Payable and Accrued Liabilities, Current
Noncurrent    
Operating lease liabilities $ 7,030 $ 7,590
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration] Other Liabilities, Noncurrent Other Liabilities, Noncurrent
Finance lease liabilities $ 6,959 $ 6,699
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration] Other Liabilities, Noncurrent Other Liabilities, Noncurrent
Total lease liabilities $ 22,273 $ 21,389
[1]

Finance lease assets are presented net of accumulated amortization of $12.6 million and $9.6 million as of December 31, 2024 and 2023, respectively.

v3.25.0.1
Leases - Schedule of Supplemental Balance Sheet Information Related Leases (Parentheticals) (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Leases [Abstract]    
Accumulated amortization of finance lease assets $ 12.6 $ 9.6
v3.25.0.1
Leases - Schedule of Weighted Average Remaining Terms and Discount Rate (Details)
Dec. 31, 2024
Dec. 31, 2023
Weighted-average remaining terms (years)    
Operating leases 4 years 2 months 23 days 4 years 11 months 19 days
Finance leases 2 years 9 months 7 days 2 years 11 months 1 day
Weighted-average discount rate    
Operating leases 5.31% 5.05%
Finance leases 5.17% 4.34%
v3.25.0.1
Leases - Schedule of Components of Lease Expense (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Leases [Abstract]      
Operating lease costs [1] $ 3,485 $ 3,257 $ 3,525
Finance lease costs:      
Amortization of leased assets 5,528 4,951 4,277
Interest on lease assets 584 458 340
Net lease costs $ 9,597 $ 8,666 $ 8,142
[1]

Excludes short-term leases and variable lease costs, which are immaterial.

v3.25.0.1
Leases - Schedule of Supplemental Cash Flow Information Related Leases (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Cash paid for amounts included in the measurement of lease liabilities:      
Operating cash flows for operating leases $ 3,623 $ 3,257 $ 3,591
Operating cash flows for finance leases 584 458 340
Financing cash flows for finance leases 5,538 4,801 4,421
Lease assets exchanged for new lease liabilities:      
Operating leases 3,013 3,765 3,932
Finance leases $ 6,541 $ 3,458 $ 6,819
v3.25.0.1
Leases - Schedule of Maturity of Lease Liabilities (Details)
$ in Thousands
Dec. 31, 2024
USD ($)
Operating Leases  
2025 $ 3,486
2026 3,266
2027 2,071
2028 1,419
2029 284
Thereafter 663
Total lease payments 11,189
Less: interest 1,132
Present value of lease liabilities 10,057
Finance Leases  
2025 5,761
2026 4,323
2027 2,019
2028 698
2029 283
Thereafter 39
Total lease payments 13,123
Less: interest 907
Present value of lease liabilities $ 12,216
v3.25.0.1
Income Taxes - Additional Information (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]    
Unrecognized tax benefits that would impact effective tax rate $ 6,300,000 $ 7,800,000
Statutory Federal Income Tax Rate 21.00%  
Accrued interest receivable with respect to open tax refunds $ 0 0
Reduction in uncertain tax positions due to the lapse of the statute of limitations $ 1,460,000 $ 1,980,000
v3.25.0.1
Income Taxes (Schedule of Income Taxes Provision (Benefit)) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]      
Current $ (913) $ 9,053 $ 70,669
Deferred (12,776) (9,501) (5,302)
Net operating loss carryforwards 0 232 45
Income taxes $ (13,689) $ (216) $ 65,412
v3.25.0.1
Income Taxes (Schedule of Reconciliation of Income Taxes Provision (Benefit)) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]      
U.S. federal statutory income tax $ 1,719 $ 12,996 $ 83,855
REIT income not subject to federal income tax (13,253) (9,766) (27,085)
Federal unrecognized tax benefit change (1,146) (1,638) 0
State income taxes, net of federal tax benefit (1,127) (862) 9,478
Other items, net 118 (946) (836)
Income taxes $ (13,689) $ (216) $ 65,412
Effective tax rate (167.20%) (0.30%) 16.40%
v3.25.0.1
Income Taxes - Income Taxes (Schedule of Reconciliation of Income Taxes Provision (Benefit)) (Parenthetical) (Details)
$ in Millions
12 Months Ended
Dec. 31, 2023
USD ($)
Income Tax Disclosure [Abstract]  
Deferred tax rate changes $ 1.0
v3.25.0.1
Income Taxes (Schedule of Components of Deferred Income Tax Assets and Liabilities) (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]    
Pension and other postretirement employee benefits $ 20,342 $ 18,098
Inventories 754 892
Nondeductible accruals 1,921 1,663
Incentive compensation 1,946 1,444
Employee benefits 1,450 1,451
Net operating loss carryforwards 25,012 0
Other 944 790
Total deferred tax assets 52,369 24,338
Timber and timberlands, net (1,820) (1,827)
Property, plant and equipment, net (66,724) (51,704)
Intangible assets, net (3,223) (3,590)
Real estate development (230) (982)
Other (1,495) (2,876)
Total deferred tax liabilities (73,492) (60,979)
Deferred tax liabilities, net $ (21,123) $ (36,641)
v3.25.0.1
Income Taxes (Summary of Net Operating Loss Carryforwards) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Federal [Member] | Post TCJA [Member]    
Operating Loss Carryforwards [Line Items]    
Operating loss carryforwards $ 104,938 $ 0
Federal [Member] | Pre TCJA [Member]    
Operating Loss Carryforwards [Line Items]    
Operating loss carryforwards $ 12,307 12,307
Federal [Member] | Pre TCJA [Member] | Earliest Tax Year    
Operating Loss Carryforwards [Line Items]    
Operating loss carryforwards, expiration 2035  
Federal [Member] | Pre TCJA [Member] | Latest Tax Year    
Operating Loss Carryforwards [Line Items]    
Operating loss carryforwards, expiration 2037  
State and Local [Member]    
Operating Loss Carryforwards [Line Items]    
Operating loss carryforwards $ 65,709 $ 4,283
v3.25.0.1
Income Taxes (Summary of Reconciliation of Unrecognized Tax Benefits) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]    
Balance at January 1 $ 7,786 $ 8,306
Additions for tax positions related to the current year 0 249
Additions for tax positions of prior years 13 1,545
Reduction for tax positions of prior years (13) (334)
Lapse of statutes of limitations (1,460) (1,980)
Balance at December 31 $ 6,326 $ 7,786
v3.25.0.1
Income Taxes (Summary of Tax Years Subject to Examination by Major Taxing Jurisdictions) (Details)
12 Months Ended
Dec. 31, 2024
Federal [Member]  
Income Tax Examination [Line Items]  
Tax years subject to examination 2021 2022 2023 2024
Arkansas [Member] | State and Local [Member]  
Income Tax Examination [Line Items]  
Tax years subject to examination 2021 2022 2023 2024
Idaho [Member] | State and Local [Member]  
Income Tax Examination [Line Items]  
Tax years subject to examination 2021 2022 2023 2024
Illinois [Member] | State and Local [Member]  
Income Tax Examination [Line Items]  
Tax years subject to examination 2020 2021 2022 2023 2024
Michigan [Member] | State and Local [Member]  
Income Tax Examination [Line Items]  
Tax years subject to examination 2020 2021 2022 2023 2024
Minnesota [Member] | State and Local [Member]  
Income Tax Examination [Line Items]  
Tax years subject to examination 2020 2021 2022 2023 2024
Georgia [Member] | State and Local [Member]  
Income Tax Examination [Line Items]  
Tax years subject to examination 2021 2022 2023 2024
v3.25.0.1
Savings Plans, Pension Plans and Other Postretirement Employee Benefits (Narrative) (Details) - USD ($)
1 Months Ended 12 Months Ended
Mar. 31, 2022
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]          
Contributions by employer   $ 4,600,000 $ 4,300,000 $ 4,200,000  
Accumulated benefit obligation   224,400,000 223,500,000    
Funding of pension and other postretirement benefit plans   8,565,000 3,336,000 $ 5,065,000  
Level 3 [Member]          
Defined Benefit Plan Disclosure [Line Items]          
Investments in Level 3   0 0    
Qualified Plan [Member]          
Defined Benefit Plan Disclosure [Line Items]          
Pension plan and other postretirement employee benefit, estimated payments in next fiscal year   7,700,000      
Nonqualified Plan [Member]          
Defined Benefit Plan Disclosure [Line Items]          
Funding of pension and other postretirement benefit plans   $ 4,600,000 $ 3,300,000    
Management Deferred Compensation Plan [Member]          
Defined Benefit Plan Disclosure [Line Items]          
Annual incentive plan, employee permitted maximum defer percentage   90.00%      
Management Deferred Compensation Plan [Member] | Minimum [Member]          
Defined Benefit Plan Disclosure [Line Items]          
Basic salary defer percentage   50.00%      
Pension Plans [Member]          
Defined Benefit Plan Disclosure [Line Items]          
Change in monthly retirement benefit amount   $ 0      
Non-cash pretax settlement charge   $ 14,200,000      
Discount rate used to measure projected benefit obligations for qualified pension plans   5.75% 5.55%    
Pension plan and other postretirement employee benefit, estimated payments in next fiscal year   $ 16,825,000      
Pension Plans [Member] | Qualified Plan [Member]          
Defined Benefit Plan Disclosure [Line Items]          
Transfer of outstanding pension benefit obligation related to qualified pension plans to insurance company $ 75,600,000        
Defined Benefit Plan, Funding Status [Extensible Enumeration] Defined Benefit Plan, Funded Plan [Member]        
Discount rate used to measure projected benefit obligations for qualified pension plans       3.95% 3.00%
Contributions to pension benefit plan   4,000,000 $ 0    
Pension Plans [Member] | Nonqualified Plan [Member]          
Defined Benefit Plan Disclosure [Line Items]          
Pension plan and other postretirement employee benefit, estimated payments in next fiscal year   $ 2,600,000      
Other Postretirement Benefit Plans [Member]          
Defined Benefit Plan Disclosure [Line Items]          
Discount rate used to measure projected benefit obligations for qualified pension plans   5.65% 5.45%    
Pension plan and other postretirement employee benefit, estimated payments in next fiscal year   $ 2,468,000      
Defined Benefit Plan, Assumption Health Care Cost Trend Rate for Next Fiscal Year   4.00%      
Other Postretirement Benefit Plans [Member] | Nonqualified Plan [Member]          
Defined Benefit Plan Disclosure [Line Items]          
Pension plan and other postretirement employee benefit, estimated payments in next fiscal year   $ 2,500,000      
Other Postretirement Benefit Plans [Member] | Minimum [Member]          
Defined Benefit Plan Disclosure [Line Items]          
Health care cost trend rate assumed for next fiscal year   6.02%      
Other Postretirement Benefit Plans [Member] | Maximum [Member]          
Defined Benefit Plan Disclosure [Line Items]          
Health care cost trend rate assumed for next fiscal year   9.91%      
v3.25.0.1
Savings Plans, Pension Plans and Other Postretirement Employee Benefits (Changes in Benefit Obligation, Plan Assets and Funded Status for Pension and OPEB Plans) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Amounts recognized in the consolidated balance sheets [Abstract]      
Noncurrent liabilities $ (76,272) $ (67,856)  
Pension Plans [Member]      
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]      
Benefit obligation at beginning of year (233,202) (232,198)  
Service cost (5,285) (5,422) $ (6,805)
Interest cost (12,492) (12,551) (10,646)
Actuarial (loss) gain (450) 86  
Benefits paid 18,382 16,883  
Benefit obligation at end of year (233,047) (233,202) (232,198)
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]      
Fair value of plan assets at beginning of year 177,875 172,246  
Actual return on plan assets 4,793 20,050  
Employer contributions and benefit payments 6,436 2,462  
Benefits paid (18,382) (16,883)  
Fair value of plan assets at end of year 170,722 177,875 172,246
Amounts recognized in the consolidated balance sheets [Abstract]      
Current liabilities (2,630) (2,586)  
Noncurrent liabilities (59,695) (52,741)  
Funded status (62,325) (55,327)  
OPEB [Member]      
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]      
Benefit obligation at beginning of year (17,064) (22,370)  
Service cost (93) (110) (316)
Interest cost (877) (1,175) (914)
Actuarial (loss) gain (3,140) 5,717  
Benefits paid 2,129 874  
Benefit obligation at end of year (19,045) (17,064) (22,370)
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]      
Fair value of plan assets at beginning of year 0 0  
Actual return on plan assets 0 0  
Employer contributions and benefit payments 2,129 874  
Benefits paid (2,129) (874)  
Fair value of plan assets at end of year 0 0 $ 0
Amounts recognized in the consolidated balance sheets [Abstract]      
Current liabilities (2,468) (1,949)  
Noncurrent liabilities (16,577) (15,115)  
Funded status $ (19,045) $ (17,064)  
v3.25.0.1
Savings Plans, Pension Plans and Other Postretirement Employee Benefits (Pension Plans with Projected Benefit Obligations Greater than Plan Assets) (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Savings Plans Pension Plans And Other Postretirement Employee Benefits [Abstract]    
Projected benefit obligations $ 233,047 $ 233,202
Fair value of plan assets $ 170,722 $ 177,875
v3.25.0.1
Savings Plans, Pension Plans and Other Postretirement Employee Benefits (Pension Plans with Accumulated Benefit Obligations Greater than Plan Assets) (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Savings Plans Pension Plans And Other Postretirement Employee Benefits [Abstract]    
Accumulated benefit obligations $ 224,357 $ 223,486
Fair value of plan assets $ 170,722 $ 177,875
v3.25.0.1
Savings Plans, Pension Plans and Other Postretirement Employee Benefits (Long-Term Targeted Asset Allocation Ranges) (Details) - Pension Plans [Member]
Dec. 31, 2024
Global Equities [Member] | Minimum [Member]  
Long-term targeted asset allocation 15.00%
Global Equities [Member] | Maximum [Member]  
Long-term targeted asset allocation 25.00%
Fixed Income Securities [Member] | Minimum [Member]  
Long-term targeted asset allocation 70.00%
Fixed Income Securities [Member] | Maximum [Member]  
Long-term targeted asset allocation 80.00%
Alternative Securities [Member] | Minimum [Member]  
Long-term targeted asset allocation 3.00%
Alternative Securities [Member] | Maximum [Member]  
Long-term targeted asset allocation 8.00%
Cash and Cash Equivalents [Member] | Minimum [Member]  
Long-term targeted asset allocation 0.00%
Cash and Cash Equivalents [Member] | Maximum [Member]  
Long-term targeted asset allocation 5.00%
v3.25.0.1
Savings Plans, Pension Plans and Other Postretirement Employee Benefits (Actual Plan Asset Allocations of the PotlatchDeltic Retirement Plans' Assets Assets) (Details) - Pension Plans [Member]
Dec. 31, 2024
Dec. 31, 2023
Defined Benefit Plan, Actual Plan Asset Allocations 100.00% 100.00%
Global Equities [Member]    
Defined Benefit Plan, Actual Plan Asset Allocations 20.00% 19.00%
Fixed Income Securities [Member]    
Defined Benefit Plan, Actual Plan Asset Allocations 74.00% 74.00%
Other (Includes Cash and Cash Equivalents and Alternatives) [Member]    
Defined Benefit Plan, Actual Plan Asset Allocations 6.00% 7.00%
v3.25.0.1
Savings Plans, Pension Plans and Other Postretirement Employee Benefits (Assets in Defined Benefit Pension Plan Invested) (Details) - Pension Plans [Member] - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Fair Value of Plan Assets $ 170,722 $ 177,875 $ 172,246
Cash and Cash Equivalents [Member]      
Fair Value of Plan Assets 1,707 3,009  
Collective Investment Funds [Member]      
Fair Value of Plan Assets 169,015    
Global Equities [Member]      
Fair Value of Plan Assets   34,534  
Fixed Income Securities [Member]      
Fair Value of Plan Assets   131,837  
Alternative Securities [Member]      
Fair Value of Plan Assets   8,495  
Level 1      
Fair Value of Plan Assets 1,707 160,262  
Level 1 | Cash and Cash Equivalents [Member]      
Fair Value of Plan Assets 1,707 3,009  
Level 1 | Collective Investment Funds [Member]      
Fair Value of Plan Assets 0    
Level 1 | Global Equities [Member]      
Fair Value of Plan Assets   34,534  
Level 1 | Fixed Income Securities [Member]      
Fair Value of Plan Assets   114,224  
Level 1 | Alternative Securities [Member]      
Fair Value of Plan Assets   8,495  
Level 2 [Member]      
Fair Value of Plan Assets   17,613  
Level 2 [Member] | Cash and Cash Equivalents [Member]      
Fair Value of Plan Assets   0  
Level 2 [Member] | Global Equities [Member]      
Fair Value of Plan Assets   0  
Level 2 [Member] | Fixed Income Securities [Member]      
Fair Value of Plan Assets   17,613  
Level 2 [Member] | Alternative Securities [Member]      
Fair Value of Plan Assets   $ 0  
Investments Measured at Net Asset Value [Member]      
Fair Value of Plan Assets 169,015    
Investments Measured at Net Asset Value [Member] | Cash and Cash Equivalents [Member]      
Fair Value of Plan Assets 0    
Investments Measured at Net Asset Value [Member] | Collective Investment Funds [Member]      
Fair Value of Plan Assets $ 169,015    
v3.25.0.1
Savings Plans, Pension Plans and Other Postretirement Employee Benefits (Pre-Tax Components Of Net Periodic Cost (Benefit)) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Pension Plans [Member]      
Defined Benefit Plan Disclosure [Line Items]      
Service cost $ 5,285 $ 5,422 $ 6,805
Interest cost 12,492 12,551 10,646
Expected return on plan assets $ (12,947) $ (12,109) $ (9,920)
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) Excluding Service Cost, Statement of Income or Comprehensive Income [Extensible Enumeration] Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss) Arising During Period, after Tax Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss) Arising During Period, after Tax Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss) Arising During Period, after Tax
Amortization of prior service cost (credit) $ 20 $ 45 $ 73
Amortization of actuarial loss (gain) 78 (83) 5,400
Net periodic cost (benefit) before pension settlement charges 4,928 5,826 13,004
Pension settlement charge 0 0 14,165
Other settlements 0 0 783
Net periodic cost (benefit) 4,928 5,826 27,952
OPEB [Member]      
Defined Benefit Plan Disclosure [Line Items]      
Service cost 93 110 316
Interest cost 877 1,175 914
Expected return on plan assets $ 0 $ 0 $ 0
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) Excluding Service Cost, Statement of Income or Comprehensive Income [Extensible Enumeration] Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss) Arising During Period, after Tax Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss) Arising During Period, after Tax Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss) Arising During Period, after Tax
Amortization of prior service cost (credit) $ 0 $ 0 $ (381)
Amortization of actuarial loss (gain) (1,323) (665) 623
Net periodic cost (benefit) before pension settlement charges (353) 620 1,472
Pension settlement charge 0 0 0
Other settlements 0 0 0
Net periodic cost (benefit) $ (353) $ 620 $ 1,472
v3.25.0.1
Savings Plans, Pension Plans and Other Postretirement Employee Benefits (Amounts Recorded in AOCI on Consolidated Balance Sheets, Not Recognized as Components of Net Periodic Benefit Costs) (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Pension Plans [Member]    
Net (loss) income $ (33,702) $ (27,307)
Prior service cost 0 (15)
Total amount unrecognized (33,702) (27,322)
OPEB [Member]    
Net (loss) income 5,051 8,397
Prior service cost 0 0
Total amount unrecognized $ 5,051 $ 8,397
v3.25.0.1
Savings Plans, Pension Plans and Other Postretirement Employee Benefits (Schedule of Estimated Future Benefit Payments) (Details)
$ in Thousands
Dec. 31, 2024
USD ($)
Pension Plans [Member]  
2025 $ 16,825
2026 16,987
2027 17,171
2028 17,235
2029 17,602
2030-2034 87,236
OPEB [Member]  
2025 2,468
2026 2,356
2027 2,136
2028 1,967
2029 1,810
2030-2034 $ 6,906
v3.25.0.1
Savings Plans, Pension Plans and Other Postretirement Employee Benefits (Weighted Average Assumptions Used to Determine the Benefit Obligation for our Pension and OPEB Plans) (Details)
Dec. 31, 2024
Dec. 31, 2023
Pension Plans [Member]    
Discount rate 5.75% 5.55%
Rate of compensation increase 3.00% 3.00%
OPEB [Member]    
Discount rate 5.65% 5.45%
Rate of compensation increase 0.00% 0.00%
v3.25.0.1
Savings Plans, Pension Plans and Other Postretirement Employee Benefits (Weighted Average Assumptions Used for All Pension and OPEB Plans to Determine the Net Periodic Benefit Cost (Details)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Pension Plans [Member]      
Discount rate 5.55% 5.60% 3.00%
Expected return on plan assets 6.50% 6.25% 4.50%
Rate of compensation increase 3.00%    
Pension Plans [Member] | Minimum [Member]      
Rate of compensation increase   3.00% 3.00%
Pension Plans [Member] | Maximum [Member]      
Rate of compensation increase   5.00% 5.00%
OPEB [Member]      
Discount rate 5.45% 5.55% 2.95%
Expected return on plan assets 0.00% 0.00% 0.00%
Rate of compensation increase 0.00% 0.00% 0.00%
v3.25.0.1
Components of Accumulated Other Comprehensive Income (Changes in Accumulated Other Comprehensive Income) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Accumulated Other Comprehensive Income Loss [Line Items]    
Balance, beginning of period $ 2,171,098 $ 2,263,153
Reclassifications from AOCI to earnings:    
Balance, end of period 2,037,670 2,171,098
Pension and Other Postretirement Employee Benefits [Member]    
Accumulated Other Comprehensive Income Loss [Line Items]    
Balance, beginning of period (18,925) (28,494)
Unrecognized gains (losses) arising in AOCI during the period:    
Gross (11,743) 13,744
Tax effect 2,936 (3,436)
Reclassifications from AOCI to earnings:    
Other [1] (1,225) (703)
Tax effect 306 175
Net of tax amount (9,726) 9,780
Other reclassifications 0 (211)
Balance, end of period (28,651) (18,925)
Cash Flow Hedges [Member]    
Accumulated Other Comprehensive Income Loss [Line Items]    
Balance, beginning of period 121,957 126,146
Unrecognized gains (losses) arising in AOCI during the period:    
Gross 42,316 14,225
Tax effect 369 446
Reclassifications from AOCI to earnings:    
Gross [2] (22,321) (19,354)
Tax effect 471 449
Net of tax amount 20,835 (4,234)
Other reclassifications 0 45
Balance, end of period 142,792 121,957
'Accumulated Other Comprehensive Income [Member]    
Accumulated Other Comprehensive Income Loss [Line Items]    
Balance, beginning of period 103,032 97,652
Reclassifications from AOCI to earnings:    
Balance, end of period $ 114,141 $ 103,032
[1] Included in the computation of net periodic pension costs.
[2] Included in Interest expense, net on the Consolidated Statements of Operations.