Boise Cascade (BCC) 10-Q 30 Jul 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information Document	6 Months Ended
	Jun. 30, 2014	Jul. 28, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'Boise Cascade Company	'
Entity Central Index Key	'0001328581	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Non-accelerated Filer	'
Document Type	'10-Q	'
Document Period End Date	30-Jun-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'
Amendment Flag	'false	'
Entity Common Stock, Shares Outstanding	'	39,407,373
Entity Current Reporting Status	'Yes	'

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Sales	'	'	'	'
Sales	$961,187	$852,295	$1,728,367	$1,597,173
Costs and expenses	'	'	'	'
Materials, labor, and other operating expenses (excluding depreciation)	823,532	750,996	1,496,140	1,395,843
Depreciation and amortization	12,482	8,766	24,802	17,243
Selling and distribution expenses	67,181	60,102	126,111	117,106
General and administrative expenses	11,925	10,251	22,590	20,297
Other (income) expense, net	163	-39	-1,737	-173
Total costs and expenses	915,283	830,076	1,667,906	1,550,316
Income (loss) from operations	45,904	22,219	60,461	46,857
Foreign currency exchange gain (loss)	266	-291	177	-371
Interest expense	-5,519	-4,781	-11,031	-9,672
Interest income	53	62	123	124
Total nonoperating income (expense)	-5,200	-5,010	-10,731	-9,919
Income before income taxes	40,704	17,209	49,730	36,938
Income tax (provision) benefit	-14,286	-6,797	-17,747	54,310	[1]
Net income (loss)	$26,418	$10,412	$31,983	$91,248	[1]
Weighted average common shares outstanding:	'	'	'	'
Basic	39,420	43,229	39,399	40,415
Diluted	39,463	43,233	39,458	40,417
Net income per common share:	'	'	'	'
Basic	$0.67	$0.24	$0.81	$2.26
Diluted	$0.67	$0.24	$0.81	$2.26
[1]	EBITDA is defined as income (loss) before interest (interest expense and interest income), income taxes, and depreciation and amortization. EBITDA is the primary measure used by our chief operating decision maker to evaluate segment operating performance and to decide how to allocate resources to segments. We believe EBITDA is useful to investors because it provides a means to evaluate the operating performance of our segments and our company on an ongoing basis using criteria that are used by our internal decision makers and because it is frequently used by investors and other interested parties when comparing companies in our industry that have different financing and capital structures and/or tax rates. We believe EBITDA is a meaningful measure because it presents a transparent view of our recurring operating performance and allows management to readily view operating trends, perform analytical comparisons, and identify strategies to improve operating performance. EBITDA, however, is not a measure of our liquidity or financial performance under generally accepted accounting principles (GAAP) and should not be considered as an alternative to net income (loss), income (loss) from operations, or any other performance measure derived in accordance with GAAP or as an alternative to cash flow from operating activities as a measure of our liquidity. The use of EBITDA instead of net income (loss) or segment income (loss) has limitations as an analytical tool, including the inability to determine profitability; the exclusion of interest expense, interest income, and associated significant cash requirements; and the exclusion of depreciation and amortization, which represent unavoidable operating costs. Management compensates for the limitations of EBITDA by relying on our GAAP results. Our measure of EBITDA is not necessarily comparable to other similarly titled captions of other companies due to potential inconsistencies in the methods of calculation.The following is a reconciliation of net income to EBITDA for the consolidated company: Three Months EndedJune 30 Six Months EndedJune 30 2014 2013 2014 2013 (millions)Net income(1) $26.4 $10.4 $32.0 $91.2Interest expense 5.5 4.8 11.0 9.7Interest income (0.1) (0.1) (0.1) (0.1)Income tax provision (benefit)(1) 14.3 6.8 17.7 (54.3)Depreciation and amortization 12.5 8.8 24.8 17.2EBITDA $58.7 $30.7 $85.4 $63.7 _______________________________________ (1)The six months ended June 30, 2013 includes a $68.7 million income tax benefit associated with the recording of net deferred tax assets upon our conversion to a corporation.

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended				6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014		Jun. 30, 2013		Jun. 30, 2014		Jun. 30, 2013
Consolidated Statements of Comprehensive Income (Loss) [Abstract]	'		'		'		'
Net income	$26,418		$10,412		$31,983		$91,248	[1]
Defined benefit pension plans	'		'		'		'
Amortization of actuarial (gain) loss, net of tax of ($2), $870, ($4), and $1,731, respectively	-4		1,411		-8		2,806
Amortization of prior service costs, net of tax of $-, $8, $-, and $17, respectively	0		14		0		28
Other comprehensive income (loss), net of tax	-4	[2]	1,425	[2]	-8	[2]	2,834	[2]
Comprehensive income	$26,414		$11,837		$31,975		$94,082
[1]	EBITDA is defined as income (loss) before interest (interest expense and interest income), income taxes, and depreciation and amortization. EBITDA is the primary measure used by our chief operating decision maker to evaluate segment operating performance and to decide how to allocate resources to segments. We believe EBITDA is useful to investors because it provides a means to evaluate the operating performance of our segments and our company on an ongoing basis using criteria that are used by our internal decision makers and because it is frequently used by investors and other interested parties when comparing companies in our industry that have different financing and capital structures and/or tax rates. We believe EBITDA is a meaningful measure because it presents a transparent view of our recurring operating performance and allows management to readily view operating trends, perform analytical comparisons, and identify strategies to improve operating performance. EBITDA, however, is not a measure of our liquidity or financial performance under generally accepted accounting principles (GAAP) and should not be considered as an alternative to net income (loss), income (loss) from operations, or any other performance measure derived in accordance with GAAP or as an alternative to cash flow from operating activities as a measure of our liquidity. The use of EBITDA instead of net income (loss) or segment income (loss) has limitations as an analytical tool, including the inability to determine profitability; the exclusion of interest expense, interest income, and associated significant cash requirements; and the exclusion of depreciation and amortization, which represent unavoidable operating costs. Management compensates for the limitations of EBITDA by relying on our GAAP results. Our measure of EBITDA is not necessarily comparable to other similarly titled captions of other companies due to potential inconsistencies in the methods of calculation.The following is a reconciliation of net income to EBITDA for the consolidated company: Three Months EndedJune 30 Six Months EndedJune 30 2014 2013 2014 2013 (millions)Net income(1) $26.4 $10.4 $32.0 $91.2Interest expense 5.5 4.8 11.0 9.7Interest income (0.1) (0.1) (0.1) (0.1)Income tax provision (benefit)(1) 14.3 6.8 17.7 (54.3)Depreciation and amortization 12.5 8.8 24.8 17.2EBITDA $58.7 $30.7 $85.4 $63.7 _______________________________________ (1)The six months ended June 30, 2013 includes a $68.7 million income tax benefit associated with the recording of net deferred tax assets upon our conversion to a corporation.
[2]	Represents amounts reclassified from accumulated other comprehensive loss. These amounts are included in the computation of net periodic pension cost. For additional information, see Note 7, Retirement and Benefit Plans.

Consolidated_Statements_of_Com1

Consolidated Statements of Comprehensive Income Parenthetical (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Statement of Comprehensive Income [Abstract]	'	'	'	'
Amortization of actuarial (gain) loss, tax	($2)	$870	($4)	$1,731
Amortization of prior service costs, tax	$0	$8	$0	$17

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current Assets	'	'	'	'	'	'
Cash and cash equivalents	$129,919	'	$118,249	$223,881	'	$45,893
Receivables	'	'	'	'	'	'
Trade, less allowances of $2,249 and $2,509	218,940	'	152,240	'	'	'
Related parties	714	'	583	'	'	'
Other	6,373	'	7,268	'	'	'
Inventories	410,565	'	383,359	'	'	'
Deferred income taxes	18,028	'	18,151	'	'	'
Prepaid expenses and other	8,727	'	7,855	'	'	'
Total current assets	793,266	'	687,705	'	'	'
Property and equipment, net	355,358	'	360,985	'	'	'
Timber deposits	6,386	'	6,266	'	'	'
Deferred financing costs	7,753	'	8,334	'	'	'
Goodwill	21,823	'	21,823	'	'	'
Intangible assets, net	10,230	'	10,277	'	'	'
Deferred income taxes	0	'	760	'	'	'
Other assets	8,749	'	8,036	'	'	'
Total assets	1,203,565	'	1,104,186	'	'	'
Accounts payable	'	'	'	'	'	'
Trade	204,324	'	139,636	'	'	'
Related parties	2,378	'	2,484	'	'	'
Accrued liabilities	'	'	'	'	'	'
Compensation and benefits	52,588	'	60,527	'	'	'
Income taxes payable	9,249	'	166	'	'	'
Interest payable	3,297	'	3,294	'	'	'
Other	34,834	'	32,910	'	'	'
Total current liabilities	306,670	'	239,017	'	'	'
Debt	'	'	'	'	'	'
Long-term Debt	301,516	'	301,613	'	'	'
Other	'	'	'	'	'	'
Compensation and benefits	91,606	'	96,536	'	'	'
Other long-term liabilities	16,964	'	14,539	'	'	'
Total other liabilities	108,570	'	111,075	'	'	'
Commitments and contingent liabilities	'	'	'	'	'	'
Stockholders' equity	'	'	'	'	'	'
Preferred stock, $0.01 par value per share; 50,000 shares authorized, no shares issued and outstanding	0	'	0	'	'	'
Common stock, $0.01 par value per share; 300,000 shares authorized, 43,271 and 43,229 shares issued, respectively	433	'	432	'	'	'
Treasury Stock, 3,864 shares at cost	-100,000	'	-100,000	'	'	'
Additional paid-in capital	498,945	'	496,593	'	'	'
Accumulated other comprehensive loss	-55,257	-55,253	-55,249	-118,395	-119,820	-121,229
Retained earnings	142,688	'	110,705	'	'	'
Total stockholders' equity	486,809	'	452,481	'	'	'
Total liabilities and stockholders' equity	$1,203,565	'	$1,104,186	'	'	'

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets Parenthetical (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
Balance Sheet Parenthetical [Abstract]	'	'
Trade Receivables, allowances	$2,249	$2,509
Preferred stock, par value	$0.01	$0.01
Preferred stock, authorized	50,000,000	50,000,000
Preferred stock, outstanding	0	0
Common stock, par value	$0.01	$0.01
Common stock, authorized	300,000,000	300,000,000
Common Stock, Shares, Issued	43,271,000	43,229,000
Treasury Stock, Shares	3,864,000	3,864,000

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Cash provided by (used for) operations	'	'
Net income	$31,983	$91,248	[1]
Items in net income not using (providing) cash	'	'
Depreciation and amortization, including deferred financing costs and other	25,616	18,131
Stock-based compensation	2,310	1,073
Pension expense	357	5,434
Deferred income taxes	2,721	-66,314
Other	-1,729	-277
Decrease (increase) in working capital	'	'
Receivables	-65,953	-71,487
Inventories	-27,206	-42,544
Prepaid expenses and other	-3,424	-2,523
Accounts payable and accrued liabilities	58,393	36,661
Pension contributions	-780	-9,970
Income taxes payable	10,993	-881
Other	-3,956	-4,546
Net cash provided by (used for) operations	29,325	-45,995
Cash provided by (used for) investment	'	'
Expenditures for property and equipment	-21,971	-14,042
Proceeds from sales of assets	4,637	546
Other	32	10
Net cash provided by (used for) investment	-17,302	-13,486
Cash provided by (used for) financing	'	'
Net proceeds from issuance of common stock	0	262,599
Issuances of long-term debt, including revolving credit facility	57,600	55,000
Payments of long-term debt, including revolving credit facility	-57,600	-80,000
Financing costs	-11	-321
Other	-342	191
Net cash provided by (used for) financing	-353	237,469
Net increase (decrease) in cash and cash equivalents	11,670	177,988
Balance at beginning of the period	118,249	45,893
Balance at end of the period	$129,919	$223,881
[1]	EBITDA is defined as income (loss) before interest (interest expense and interest income), income taxes, and depreciation and amortization. EBITDA is the primary measure used by our chief operating decision maker to evaluate segment operating performance and to decide how to allocate resources to segments. We believe EBITDA is useful to investors because it provides a means to evaluate the operating performance of our segments and our company on an ongoing basis using criteria that are used by our internal decision makers and because it is frequently used by investors and other interested parties when comparing companies in our industry that have different financing and capital structures and/or tax rates. We believe EBITDA is a meaningful measure because it presents a transparent view of our recurring operating performance and allows management to readily view operating trends, perform analytical comparisons, and identify strategies to improve operating performance. EBITDA, however, is not a measure of our liquidity or financial performance under generally accepted accounting principles (GAAP) and should not be considered as an alternative to net income (loss), income (loss) from operations, or any other performance measure derived in accordance with GAAP or as an alternative to cash flow from operating activities as a measure of our liquidity. The use of EBITDA instead of net income (loss) or segment income (loss) has limitations as an analytical tool, including the inability to determine profitability; the exclusion of interest expense, interest income, and associated significant cash requirements; and the exclusion of depreciation and amortization, which represent unavoidable operating costs. Management compensates for the limitations of EBITDA by relying on our GAAP results. Our measure of EBITDA is not necessarily comparable to other similarly titled captions of other companies due to potential inconsistencies in the methods of calculation.The following is a reconciliation of net income to EBITDA for the consolidated company: Three Months EndedJune 30B Six Months EndedJune 30 2014B 2013B 2014B 2013 (millions)Net income(1)B $26.4B $10.4B $32.0B $91.2Interest expenseB 5.5B 4.8B 11.0B 9.7Interest incomeB (0.1)B (0.1)B (0.1)B (0.1)Income tax provision (benefit)(1)B 14.3B 6.8B 17.7B (54.3)Depreciation and amortizationB 12.5B 8.8B 24.8B 17.2EBITDAB $58.7B $30.7B $85.4B $63.7B _______________________________________B (1)The six months ended June 30, 2013 includes a $68.7 million income tax benefit associated with the recording of net deferred tax assets upon our conversion to a corporation.

Nature_of_Operations_and_Conso

Nature of Operations and Consolidation	6 Months Ended
	Jun. 30, 2014
Nature of Operations and Consolidation [Abstract]	'
Nature of Operations and Consolidation	'
	Nature of Operations and Consolidation
	Nature of Operations
	We are a building products company headquartered in Boise, Idaho. As used in this Form 10-Q, the terms "Boise Cascade," "we," and "our" refer to Boise Cascade, L.L.C., and its consolidated subsidiaries prior to our conversion to a Delaware corporation and to Boise Cascade Company and its consolidated subsidiaries on or after such conversion. On February 4, 2013, we converted to a Delaware corporation from a Delaware limited liability company by filing a certificate of conversion in Delaware. We are one of the largest producers of plywood and engineered wood products (EWP) in North America and a leading U.S. wholesale distributor of building products.
	On February 11, 2013, we issued 13,529,412 shares of common stock in our initial public offering. Following the initial public offering, the common stock held by Boise Cascade Holdings, L.L.C. (BC Holdings) represented 68.7% of our outstanding common stock. In the July 2013 and November 2013 secondary offerings, we registered a combined 18,050,000 shares of common stock sold by BC Holdings. Concurrent with the close of the July 2013 secondary offering, we also repurchased 3,864,062 shares of common stock from BC Holdings (the Repurchase). Following the secondary offerings and the Repurchase, the common stock held by BC Holdings represented 19.8% of our outstanding common stock.    On March 3, 2014, BC Holdings distributed 7,785,938 shares of common stock to its members, including its controlling member Forest Products Holdings, L.L.C. (FPH), an entity controlled by Madison Dearborn Capital Partners IV, L.P. (MDP). Following this distribution, BC Holdings does not own any shares of Boise Cascade’s common stock. All of the distributed shares were in turn distributed by FPH and MDP to their respective members and partners.
	We operate our business using three reportable segments: (1) Wood Products, which manufactures plywood, EWP, studs, particleboard, and ponderosa pine lumber; (2) Building Materials Distribution, which is a wholesale distributor of building materials; and (3) Corporate and Other, which includes corporate support staff services, related assets and liabilities, and foreign currency exchange gains and losses. For more information, see Note 12, Segment Information.
	Consolidation
	The accompanying quarterly consolidated financial statements have not been audited by an independent registered public accounting firm but, in the opinion of management, include all adjustments necessary to present fairly the financial position, results of operations, and cash flows for the interim periods presented. Except as disclosed within these condensed notes to unaudited quarterly consolidated financial statements, the adjustments made were of a normal, recurring nature. Certain information and footnote disclosures normally included in our annual consolidated financial statements have been condensed or omitted. The quarterly consolidated financial statements include the accounts of Boise Cascade and its subsidiaries after elimination of intercompany balances and transactions. Quarterly results are not necessarily indicative of results that may be expected for the full year. These condensed notes to unaudited quarterly consolidated financial statements should be read in conjunction with our 2013 Form 10-K and the other reports we file with the Securities and Exchange Commission (SEC).

Summary_of_Significant_Account

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2014
Summary of Significant Accounting Policies [Abstract]	'
Summary of Significant Accounting Policies	'
	Summary of Significant Accounting Policies
	Accounting Policies
	The complete summary of significant accounting policies is included in Note 2, Summary of Significant Accounting Policies, of the Notes to Consolidated Financial Statements in "Item 8. Financial Statements and Supplementary Data" in our 2013 Form 10-K.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions about future events. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities, and reported amounts of revenues and expenses. Such estimates include the valuation of accounts receivable, inventories, goodwill, intangible assets, and other long-lived assets; legal contingencies; guarantee obligations; indemnifications; assumptions used in retirement benefits; stock-based compensation; income taxes; and vendor and customer rebates, among others. These estimates and assumptions are based on management's best estimates and judgment. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, which management believes to be reasonable under the circumstances. We adjust such estimates and assumptions when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ significantly from these estimates. Changes in these estimates resulting from continuing changes in the economic environment will be reflected in the consolidated financial statements in future periods.
	Vendor and Customer Rebates and Allowances
	We receive rebates and allowances from our vendors under a number of different programs, including vendor marketing programs. At June 30, 2014, and December 31, 2013, we had $3.7 million and $4.7 million, respectively, of vendor rebates and allowances recorded in "Receivables, Other" on our Consolidated Balance Sheets. Rebates and allowances received from our vendors are recognized as a reduction of "Materials, labor, and other operating expenses (excluding depreciation)" when the product is sold, unless the rebates and allowances are linked to a specific incremental cost to sell a vendor's product. Amounts received from vendors that are linked to specific selling and distribution expenses are recognized as a reduction of "Selling and distribution expenses" in the period the expense is incurred.
	We also provide rebates to our customers and our customers' customers based on the volume of their purchases. We provide the rebates to increase the sell-through of our products. The rebates are recorded as a decrease in "Sales." At both June 30, 2014, and December 31, 2013, we had $24.2 million of rebates payable to our customers recorded in "Accrued liabilities, Other" on our Consolidated Balance Sheets.
	Leases
	We lease a portion of our distribution centers as well as other property and equipment under operating leases. For purposes of determining straight-line rent expense, the lease term is calculated from the date we first take possession of the facility, including any periods of free rent and any renewal option periods we are reasonably assured of exercising. Rental expense for operating leases was $4.6 million and $3.7 million for the three months ended June 30, 2014 and 2013, respectively, and $8.5 million and $7.3 million for the six months ended June 30, 2014 and 2013, respectively. Sublease rental income was not material in any of the periods presented.
	Inventories
	Inventories include the following (work in process is not material):
		June 30,			December 31,
		2014			2013
		(thousands)
	Finished goods and work in process	$	336,417		$	292,218
	Logs	46,765			65,423
	Other raw materials and supplies	27,383			25,718
		$	410,565		$	383,359
	Property and Equipment
	Property and equipment consisted of the following asset classes:
		June 30,			December 31,
		2014			2013
		(thousands)
	Land	$	37,160		$	37,345
	Buildings	93,145			91,594
	Improvements	41,158			41,372
	Office equipment and vehicles	84,529			80,340
	Machinery and equipment	387,287			380,456
	Construction in progress	12,377			10,063
		655,656			641,170
	Less accumulated depreciation	(300,298		)	(280,185		)
		$	355,358		$	360,985
	Fair Value
	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value hierarchy under U.S. generally accepted accounting principles (GAAP) gives the highest priority to quoted market prices (Level 1) and the lowest priority to unobservable inputs (Level 3). In general, and where applicable, we use quoted prices in active markets for identical assets or liabilities to determine fair value (Level 1). If quoted prices in active markets for identical assets or liabilities are not available to determine fair value, we use quoted prices for similar assets and liabilities or inputs that are observable either directly or indirectly (Level 2). If quoted prices for identical or similar assets are not available or are unobservable, we may use internally developed valuation models, whose inputs include bid prices, and third-party valuations utilizing underlying asset assumptions (Level 3).
	Financial Instruments
	Our financial instruments are cash and cash equivalents, accounts receivable, accounts payable, and long-term debt. Our cash is recorded at cost, which approximates fair value, and our cash equivalents are money market funds measured at fair value. As of June 30, 2014, and December 31, 2013, we held $79.3 million and $85.8 million, respectively, in money market funds that are measured at fair value on a recurring basis using Level 1 inputs. The recorded values of accounts receivable and accounts payable approximate fair values based on their short-term nature. At June 30, 2014, the book value of our fixed-rate debt was $300.0 million, and the fair value was estimated to be $321.0 million. The difference between the book value and the fair value is derived from the difference between the period-end market interest rate and the stated rate of our fixed-rate, long-term debt. We estimated the fair value based on quoted market prices for our debt (Level 1 measurement).
	Concentration of Credit Risk
	We are exposed to credit risk related to customer accounts receivable. In order to manage credit risk, we consider customer concentrations and current economic trends and monitor the creditworthiness of significant customers based on ongoing credit evaluations. At June 30, 2014, and December 31, 2013, the receivables from a single customer accounted for approximately 14% and 13%, respectively, of total receivables. No other customer accounted for 10% or more of total receivables.
	New and Recently Adopted Accounting Standards
	In June 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2014-12, Compensation - Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. This ASU requires that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. This guidance is effective for annual and interim reporting periods beginning after December 15, 2015. Early adoption is permitted. The provisions of this guidance are not expected to have a material effect on our financial statements.
	In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers. This ASU requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The ASU will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The new standard is effective for annual and interim reporting periods beginning after December 15, 2016. Early application is not permitted. The standard permits the use of either the retrospective or cumulative effect transition method. We are evaluating the effect that this guidance will have on our consolidated financial statements and related disclosures. We have not yet selected a transition method nor have we determined the effect of the standard on our financial statements.
	In April 2014, the FASB issued ASU 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. This ASU defines a discontinued operation as a disposal of a component or group of components that is disposed of or is classified as held for sale and represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results. The standard also requires additional disclosures about discontinued operations. This guidance is effective for annual and interim reporting periods beginning after December 15, 2014. The provisions of this guidance are not expected to have a material effect on our financial statements.
	In July 2013, the FASB issued ASU 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (Topic 740). This ASU requires that liabilities related to unrecognized tax benefits offset deferred tax assets for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward if such settlement is required or expected in the event the uncertain tax position is disallowed. In situations in which a carryforward cannot be used or the deferred tax asset is not intended to be used for such purpose, the unrecognized tax benefit should be recorded as a liability and should not offset deferred tax assets. We adopted the provisions of this guidance January 1, 2014, and it had no effect on our financial position and results of operations.
	There were no other accounting standards recently issued that had or are expected to have a material impact on our consolidated financial statements and associated disclosures.

Income_Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2014
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	Income Taxes
	Income Tax Provision
	For the three and six months ended June 30, 2014, we recorded $14.3 million and $17.7 million, respectively, of income tax expense and had an effective rate of 35.1% and 35.7%, respectively. As a result of our conversion to a corporation in February 2013, we recorded net deferred tax assets of $68.7 million, the effect of which was recorded as an income tax benefit in our Consolidated Statement of Operations for the six months ended June 30, 2013. Excluding the discrete establishment of net deferred tax assets, we recorded $6.8 million and $14.4 million, respectively, of income tax expense and had an effective tax rate of 39.5% and 38.9%, respectively, for the three and six months ended June 30, 2013. During the three and six months ended June 30, 2014, the primary reasons for the difference between the federal statutory income tax rate of 35% and the effective tax rate were the effect of state taxes, offset partially by the domestic manufacturers' deduction and other tax credits. During the three and six months ended June 30, 2013, the primary reason for the difference between the federal statutory income tax rate of 35% and the effective tax rate, excluding the deferred discrete item, was the effect of state taxes.
	During the six months ended June 30, 2014 and 2013, cash paid for taxes, net of refunds received, was $4.0 million and $12.7 million, respectively.
	Income Tax Uncertainties
	We recognize tax liabilities and adjust these liabilities when our judgment changes as a result of the evaluation of new information not previously available or as new uncertainties occur. As of June 30, 2014, we had an insignificant amount of unrecognized tax benefits recorded on our Consolidated Balance Sheets, and we do not expect a significant change over the next 12 months. We had no unrecognized tax benefits recorded as of December 31, 2013. During the three and six months ended June 30, 2014 and 2013, we did not record any interest or penalties related to uncertain tax positions.

Net_Income_Per_Common_Share

Net Income Per Common Share	6 Months Ended
	Jun. 30, 2014
Earnings Per Share [Abstract]	'
Net Income Per Common Share	'
	Net Income Per Common Share
	Basic net income per common share is computed by dividing net income by the weighted average number of common shares outstanding during the period. Weighted average common shares outstanding for the basic net income per common share calculation includes vested restricted stock units (RSUs) granted to nonemployee directors as there are no conditions under which those shares will not be issued. Diluted net income per common share is computed by dividing net income by the combination of other potentially dilutive weighted average common shares and the weighted average number of common shares outstanding during the period. Other potentially dilutive weighted average common shares include the dilutive effect of stock options, RSUs, and performance stock units (PSUs) for each period using the treasury stock method. Under the treasury stock method, the exercise price of a share, the amount of compensation expense, if any, for future service that has not yet been recognized, and the amount of tax benefits that would be recorded in additional paid-in capital, if any, when the share is exercised are assumed to be used to repurchase shares in the current period.
	The following table sets forth the computation of basic and diluted net income per common share:
		Three Months Ended				Six Months Ended
		30-Jun				30-Jun
		2014		2013		2014		2013
		(thousands, except per-share data)
	Net income	$	26,418	$	10,412	$	31,983	$	91,248
	Weighted average common shares outstanding during the period (for basic calculation)	39,420		43,229		39,399		40,415
	Dilutive effect of other potential common shares	43		4		59		2
	Weighted average common shares and potential common shares (for diluted calculation)	39,463		43,233		39,458		40,417
	Net income per common share - Basic	$	0.67	$	0.24	$	0.81	$	2.26
	Net income per common share - Diluted	$	0.67	$	0.24	$	0.81	$	2.26
	The computation of the dilutive effect of other potential common shares excludes stock awards representing 0.3 million shares and 0.2 million shares of common stock, respectively, in the three months ended June 30, 2014 and 2013, and 0.2 million shares and 0.1 million shares of common stock, respectively, in the six months ended June 30, 2014 and 2013. Under the treasury stock method, the inclusion of these stock awards would have been antidilutive.

Acquisitions

Acquisitions	6 Months Ended
	Jun. 30, 2014
Business Combinations [Abstract]	'
Acquisitions	'
	Acquisitions
	On September 30, 2013, our wholly owned subsidiary, Boise Cascade Wood Products, L.L.C., completed the acquisition of 100% of the outstanding limited liability company interests of both Chester Wood Products LLC and Moncure Plywood LLC (Wood Resources LLC Southeast Operations) for an aggregate purchase price of $103.0 million, including a post-closing adjustment of $1.0 million based upon a working capital target (the Acquisition).
	The following pro forma financial information presents the combined results of operations as if the Wood Resources LLC Southeast Operations had been combined with us on January 1, 2013. The pro forma financial information also gives effect to the issuance of $50 million in aggregate principal amount of our 6.375% senior notes due November 1, 2020 (Senior Notes) on August 15, 2013, and the $25.0 million borrowed under our revolving credit facility to partially finance the Acquisition, as if such transactions had occurred on January 1, 2013. The pro forma results are intended for information purposes only and do not purport to represent what the combined companies' results of operations would actually have been had the related transactions in fact occurred on January 1, 2013. They also do not reflect any cost savings, operating synergies, or revenue enhancements that we may achieve or the costs necessary to achieve those cost savings, operating synergies, revenue enhancements, or integration efforts.
			Pro Forma
			Three Months Ended		Six Months Ended
			30-Jun-13		30-Jun-13
			(unaudited, thousands, except per-share data)
	Sales		$	889,304	$	1,670,367
	Net income (a)		$	12,694	$	95,863
	Net income per common share - Basic and Diluted (b)		$	0.32	$	2.62
	___________________________________
	(a)	The six months ended June 30, 2013 includes a $68.7 million income tax benefit associated with the recording of net deferred tax assets upon our conversion to a corporation in connection with our initial public offering.
	(b)	For the three and six months ended June 30, 2013, the pro forma weighted average common shares outstanding has been computed to give effect to the repurchase of 3,864,062 shares of Boise Cascade common stock from BC Holdings on July 30, 2013, as if such transaction had occurred on January 1, 2013.

Debt

Debt	6 Months Ended
	Jun. 30, 2014
Debt Disclosure [Abstract]	'
Debt	'
	Debt
	Long-term debt consisted of the following:
		June 30,		December 31,
		2014		2013
		(thousands)
	Asset-based revolving credit facility	$	—	$	—
	6.375% senior notes	299,990		299,990
	Unamortized premium on 6.375% senior notes	1,526		1,623
	Long-term debt	$	301,516	$	301,613
	Asset-Based Revolving Credit Facility
	Boise Cascade and its principal operating subsidiaries, Boise Cascade Wood Products, L.L.C., and Boise Cascade Building Materials Distribution, L.L.C., are borrowers, and Boise Cascade Wood Products Holdings Corp. is guarantor under a $350 million senior secured asset-based revolving credit facility (Revolving Credit Facility). Borrowings under the Revolving Credit Facility are constrained by a borrowing base formula dependent upon levels of eligible receivables and inventory reduced by outstanding borrowings and letters of credit (Availability). On February 6, 2014, we entered into a sixth amendment to our Revolving Credit Facility that primarily provides more administrative flexibility and reduces the notice period we must provide to receive London Interbank Offered Rate (LIBOR) based advances under the facility.
	The Revolving Credit Facility is secured by a first-priority security interest in substantially all of our assets, except for property and equipment. The proceeds of borrowings under the agreement are available for working capital and other general corporate purposes.
	Interest rates under the Revolving Credit Facility are based, at the company's election, on either LIBOR or a base rate, as defined in the credit agreement, plus a spread over the index elected that ranges from 1.50% to 2.00% for loans based on LIBOR and from 0.50% to 1.00% for loans based on the base rate. The spread is determined on the basis of a pricing grid that results in a higher spread as average quarterly Availability declines. Letters of credit are subject to a fronting fee payable to the issuing bank and a fee payable to the lenders equal to the LIBOR margin rate. In addition, we are required to pay an unused commitment fee at a rate ranging from 0.25% to 0.375% per annum (based on facility utilization) of the average unused portion of the lending commitments.
	The Revolving Credit Facility contains customary nonfinancial covenants, including a negative pledge covenant and restrictions on new indebtedness, investments, distributions to equityholders, asset sales, and affiliate transactions, the scope of which are dependent on the Availability existing from time to time. The Revolving Credit Facility also contains a requirement that we meet a 1:1 fixed-charge coverage ratio (FCCR) if Availability falls below 10% of the aggregate lending commitments (or $35 million). Availability exceeded the minimum threshold amounts required for testing of the FCCR at all times since entering into the Revolving Credit Facility, and Availability at June 30, 2014, was $342.0 million.
	The Revolving Credit Facility generally permits dividends only if certain conditions are met, including complying with either (i) pro forma Excess Availability (as defined in the Revolving Credit Facility) equal to or exceeding 25% of the aggregate Revolver Commitments (as defined in the Revolving Credit Facility) or (ii) (x) pro forma Excess Availability equal to or exceeding 15% of the aggregate Revolver Commitment and (y) a fixed-charge coverage ratio of 1:1 on a pro forma basis.
	At both June 30, 2014, and December 31, 2013, we had no borrowings outstanding under the Revolving Credit Facility and $8.0 million and $8.4 million, respectively, of letters of credit outstanding. These letters of credit and borrowings, if any, reduced our borrowing capacity under the Revolving Credit Facility by an equivalent amount. The maximum borrowings outstanding under the Revolving Credit Facility were $15.6 million during the six months ended June 30, 2014. During the six months ended June 30, 2014, the average interest rate on borrowings was approximately 1.65%.
	Senior Notes
	On October 22, 2012, Boise Cascade and its wholly owned subsidiary, Boise Cascade Finance Corporation (Boise Finance and together with Boise Cascade, the Co-issuers), issued $250 million of Senior Notes through a private placement that was exempt from the registration requirements of the Securities Act of 1933, as amended (Securities Act). Interest on our Senior Notes is payable semiannually in arrears on May 1 and November 1. On March 28, 2013, Boise Finance was merged with and into Boise Cascade, with Boise Cascade as the surviving entity and sole issuer of the Senior Notes. The Senior Notes are guaranteed by each of our existing and future direct or indirect domestic subsidiaries that is a guarantor or co-borrower under our Revolving Credit Facility.
	On August 15, 2013, we issued an additional $50 million in aggregate principal amount of Senior Notes in a private offering that was exempt from registration under the Securities Act. The additional $50 million of Senior Notes were priced at 103.5% of their principal amount plus accrued interest from May 1, 2013, and were issued as additional Senior Notes under the related indenture dated as of October 22, 2012.
	On May 8, 2013 and November 26, 2013, we completed an offer to exchange any and all of our $250 million and $50 million, respectively, outstanding Senior Notes for a like principal amount of new 6.375% Senior Notes due 2020 having substantially identical terms to those of the Senior Notes. $250 million and $49,990,000 in aggregate principal amount (or 100% and 99.98%, respectively) of the outstanding Senior Notes were tendered and accepted for exchange upon closing of the related exchange offers and have been registered under the Securities Act.
	Cash Paid for Interest
	For the six months ended June 30, 2014 and 2013, cash payments for interest were $10.1 million and $9.2 million, respectively.

Retirement_and_Benefit_Plans

Retirement and Benefit Plans	6 Months Ended
	Jun. 30, 2014
Retirement and Benefit Plans [Abstract]	'
Retirement and Benefit Plans	'
	Retirement and Benefit Plans
	The following table presents the pension benefit costs:
		Three Months Ended						Six Months Ended
		30-Jun						30-Jun
		2014			2013			2014			2013
		(thousands)
	Service cost	$	414		$	671		$	815		$	1,342
	Interest cost	4,929			4,650			10,080			9,292
	Expected return on plan assets	(5,258		)	(4,916		)	(10,526		)	(9,782		)
	Amortization of actuarial (gain) loss	(6		)	2,281			(12		)	4,537
	Amortization of prior service costs	—			22			—			45
	Net periodic benefit cost	$	79		$	2,708		$	357		$	5,434
	In the first six months of 2014, we contributed $0.8 million in cash to the pension plans. For the remainder of 2014, we expect to make approximately $11.5 million in contributions to the pension plans, which includes $10.8 million of cash contributed in July 2014.

StockBased_Compensation

Stock-Based Compensation	6 Months Ended
	Jun. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Stock-Based Compensation	'
	Stock-Based Compensation
	In February 2013, we granted three types of stock-based awards under the 2013 Incentive Compensation Plan (2013 Incentive Plan): performance stock units (PSUs), restricted stock units (RSUs), and stock options. In February 2014, we granted two types of stock-based awards under the 2013 Incentive Plan: PSUs and RSUs.
	PSU and RSU Awards
	During the six months ended June 30, 2014, we granted 100,692 PSUs to our officers and other employees, subject to performance and service conditions. The number of shares actually awarded will range from 0% to 200% of the target amount, depending upon Boise Cascade’s 2014 EBITDA, defined as income before interest (interest expense and interest income), income taxes, and depreciation and amortization, determined in accordance with the related grant agreement. Because the EBITDA component contains a performance condition, we record compensation expense, net of estimated forfeitures, over the requisite service period based on the most probable number of shares expected to vest.
	During the six months ended June 30, 2013, we granted 90,124 PSUs to our officers and other employees, subject to performance and service conditions. During the 2013 performance period, participants earned 112% of the target based on Boise Cascade’s 2013 EBITDA, determined by our Compensation Committee in accordance with the related grant agreement.
	During the six months ended June 30, 2014, we granted an aggregate of 122,581 RSUs to our officers, other employees, and nonemployee directors with only service conditions. During the six months ended June 30, 2013, we granted an aggregate of 14,161 RSUs to our nonemployee directors with only service conditions.
	The PSUs, if earned, vest in three equal tranches on December 31 of each year after the grant date, subject to final determination of meeting the performance condition by the Compensation Committee of our board of directors. The RSUs granted to officers and other employees vest in three equal tranches on December 31 of each year after the grant date. However, 100% of PSUs and RSUs granted to retirement-eligible employees (age 62 or older with 15 years of service, or age 65 or older) vest on the later of December 31 after grant date or the date upon which they become retirement eligible. The RSUs granted to nonemployee directors vest over a one-year period, provided that such vested shares will not be delivered to the directors until six months following termination from the board of directors.
	We based the fair value of PSU and RSU awards on the closing market price of our common stock on the grant date, and we record compensation expense over the awards' vesting period. Any shares not vested are forfeited. During the six months ended June 30, 2014, the total fair value of PSUs vested was $1.6 million.
	The following summarizes the activity of our PSUs and RSUs awarded under the 2013 Incentive Plan for the six months ended June 30, 2014:
		PSUs					RSUs
		Number of shares		Weighted Average Grant-Date Fair Value			Number of shares			Weighted Average Grant-Date Fair Value
	Outstanding, December 31, 2013	90,124		$	26.65		14,161			$	26.65
	Performance true-up	10,767		26.65			—			—
	Vested	(55,276	)	26.65			(14,161	)		26.65
	Granted	100,692		30.32			122,581			30.29
	Outstanding, June 30, 2014	146,307		$	29.18		122,581			$	30.29
	Stock Options
	In February 2013, we granted 161,257 nonqualified stock options to our officers and other employees, subject to service conditions. The stock options generally vest and become exercisable on a pro rata basis over a three-year period from the date of grant. Our stock options generally have a contractual term of ten years, meaning the option must be exercised by the holder before the tenth anniversary of the grant date, subject to earlier expiration for vested options not exercised following termination of employment. The following is a summary of our stock option activity:
		Number of Options		Weighted Average Exercise Price Per Option			Weighted Average Remaining Contractual Life		Aggregate Intrinsic Value
							(years)		(thousands)
	Outstanding, December 31, 2013	161,257		$	27.19
	Exercised	(440	)	27.19
	Cancelled/Forfeited	(6,801	)	27.19
	Outstanding, June 30, 2014	154,016		$	27.19		8.7		$	223
	Vested and expected to vest, June 30, 2014	133,631		$	27.19		8.7		$	194
	Exercisable, June 30, 2014	52,686		$	27.19		8.7		$	76
	Compensation Expense
	Stock-based compensation expense is recognized only for those awards that are expected to vest, with forfeitures estimated at the date of grant based on our historical experience and future expectations. We recognize the effect of adjusting the estimated forfeiture rates in the period in which we change such estimated rates. Most of our share-based compensation expense was recorded in "General and administrative expenses" in our Consolidated Statements of Operations. Total stock-based compensation recognized from PSUs, RSUs, and stock options net of estimated forfeitures, was as follows:
		Three Months Ended						Six Months Ended
		30-Jun						30-Jun
		2014			2013			2014				2013
		(thousands)
	PSUs	$	683		$	554		$	1,050			$	694
	RSUs	602			81			884				111
	Stock options	183			195			376				268
	Total	$	1,468		$	830		$	2,310			$	1,073
	The related tax benefit for the six months ended June 30, 2014 and 2013 was $0.9 million and $0.4 million, respectively. As of June 30, 2014, total unrecognized compensation expense related to nonvested share-based compensation arrangements was $6.1 million, net of estimated forfeitures. This expense is expected to be recognized over a weighted-average period of 1.8 years.

Accumulated_Other_Comprehensiv

Accumulated Other Comprehensive Loss	6 Months Ended
	Jun. 30, 2014
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]	'
Accumulated Other Comprehensive Loss	'
	Accumulated Other Comprehensive Loss
	The following table details the changes in accumulated other comprehensive loss for the three and six months ended June 30, 2014 and 2013:
			Three Months Ended						Six Months Ended
			30-Jun						30-Jun
			2014			2013			2014			2013
			(thousands)
	Beginning Balance		$	(55,253	)	$	(119,820	)	$	(55,249	)	$	(121,229	)
	Defined benefit pension plans, amounts reclassified from accumulated other comprehensive loss, net of tax of ($2), $878, ($4), and $1,748, respectively (a)		(4		)	1,425			(8		)	2,834
	Ending Balance		$	(55,257	)	$	(118,395	)	$	(55,257	)	$	(118,395	)
	___________________________________
	(a)	Represents amounts reclassified from accumulated other comprehensive loss. These amounts are included in the computation of net periodic pension cost. For additional information, see Note 7, Retirement and Benefit Plans.

Outsourcing_Services_Agreement

Outsourcing Services Agreement	6 Months Ended
	Jun. 30, 2014
Outsourcing Services Agreement [Abstract]	'
Outsourcing Services Agreement	'
	Outsourcing Services Agreement
	Under an Outsourcing Services Agreement, Packaging Corporation of America (PCA) provides a number of corporate staff services to us. These services include information technology, accounting, and human resource transactional services. The Outsourcing Services Agreement is currently set to expire on February 22, 2016. The agreement automatically renews for successive one-year terms unless either party provides notice of termination to the other party at least 12 months in advance of the expiration date. The Outsourcing Services Agreement gives us (but not PCA) the right to terminate all or any portion of the services provided to us on 30 days' notice. Total expenses incurred under the Outsourcing Services Agreement were $3.9 million and $4.0 million, respectively, for the three months ended June 30, 2014 and 2013, and $7.8 million and $7.9 million, respectively, for the six months ended June 30, 2014 and 2013.

Transactions_With_Related_Part

Transactions With Related Party	6 Months Ended
	Jun. 30, 2014
Transactions With Related Party [Abstract]	'
Transactions With Related Party	'
	Transactions With Related Party
	Louisiana Timber Procurement Company, L.L.C. (LTP) is an unconsolidated variable-interest entity that is 50% owned by us and 50% owned by PCA. LTP procures sawtimber, pulpwood, residual chips, and other residual wood fiber to meet the wood and fiber requirements of us and PCA in Louisiana. We are not the primary beneficiary of LTP, as we do not have power to direct the activities that most significantly affect the economic performance of LTP. Accordingly, we do not consolidate LTP's results in our financial statements.
	Sales
	Related-party sales to LTP from our Wood Products segment in our Consolidated Statements of Operations were $7.1 million and $5.3 million, respectively, during the three months ended June 30, 2014 and 2013, and $14.3 million and $11.5 million, respectively, during the six months ended June 30, 2014 and 2013. These pulpwood and chip sales were made at prices designed to approximate market. These sales are recorded in "Sales" in our Consolidated Statements of Operations.
	Costs and Expenses
	Related-party wood fiber purchases from LTP were $18.9 million and $16.8 million, respectively, during the three months ended June 30, 2014 and 2013, and $35.0 million and $32.5 million, respectively, during the six months ended June 30, 2014 and 2013. We purchased wood fiber at prices designed to approximate market. These costs are recorded in "Materials, labor, and other operating expenses (excluding depreciation)" in our Consolidated Statements of Operations.

Segment_Information

Segment Information	6 Months Ended
	Jun. 30, 2014
Segment Information [Abstract]	'
Segment Information	'
	Segment Information
	We operate our business using three reportable segments: Wood Products, Building Materials Distribution, and Corporate and Other. There are no differences in our basis of measurement of segment profit or loss from those disclosed in Note 15, Segment Information, of the Notes to Consolidated Financial Statements in "Item 8. Financial Statements and Supplementary Data" in our 2013 Form 10-K.
	An analysis of our operations by segment is as follows:
												Income
												(Loss)
			Sales									Before			Depreciation
						Inter-						Income			and		EBITDA
			Trade			segment			Total			Taxes			Amortization		(a)
			(millions)
	Three Months Ended June 30, 2014
	Wood Products		$	202.9		$	148.1		$	351		$	31.2		$	10	$	41.3
	Building Materials Distribution		758.3			0.1			758.4			19.4			2.4		21.8
	Corporate and Other		—			—			—			(4.4		)	—		(4.4		)
	Intersegment eliminations		—			(148.2		)	(148.2		)	—			—		—
			$	961.2		$	—		$	961.2		46.2			$	12.5	$	58.7
	Interest expense											(5.5		)
	Interest income											0.1
												$	40.7
												Income
												(Loss)
			Sales									Before			Depreciation
						Inter-						Income			and		EBITDA
			Trade			segment			Total			Taxes			Amortization		(a)
			(millions)
	Three Months Ended June 30, 2013
	Wood Products		$	170.8		$	109.6		$	280.4		$	23		$	6.5	$	29.6
	Building Materials Distribution		681.5			—			681.5			3.3			2.2		5.5
	Corporate and Other		—			—			—			(4.4		)	—		(4.4		)
	Intersegment eliminations		—			(109.6		)	(109.6		)	—			—		—
			$	852.3		$	—		$	852.3		21.9			$	8.8	$	30.7
	Interest expense											(4.8		)
	Interest income											0.1
												$	17.2
												Income
												(Loss)
			Sales									Before			Depreciation
						Inter-						Income			and		EBITDA
			Trade			segment			Total			Taxes			Amortization		(a)
			(millions)
	Six Months Ended June 30, 2014
	Wood Products		$	384.5		$	259.7		$	644.3		$	44.3		$	20	$	64.3
	Building Materials Distribution		1,343.80			0.1			1,343.90			25.3			4.7		30
	Corporate and Other		—			—			—			(8.9		)	0.1		(8.8		)
	Intersegment eliminations		—			(259.8		)	(259.8		)	—			—		—
			$	1,728.40		$	—		$	1,728.40		60.6			$	24.8	$	85.4
	Interest expense											(11.0		)
	Interest income											0.1
												$	49.7
												Income
												(Loss)
			Sales									Before			Depreciation
						Inter-						Income			and		EBITDA
			Trade			segment			Total			Taxes			Amortization		(a)
			(millions)
	Six Months Ended June 30, 2013
	Wood Products		$	334.6		$	215.1		$	549.6		$	43.9		$	12.8	$	56.6
	Building Materials Distribution		1,262.60			—			1,262.60			11.3			4.4		15.7
	Corporate and Other		—			—			—			(8.6		)	0.1		(8.6		)
	Intersegment eliminations		—			(215.1		)	(215.1		)	—			—		—
			$	1,597.20		$	—		$	1,597.20		46.5			$	17.2	$	63.7
	Interest expense											(9.7		)
	Interest income											0.1
												$	36.9
__________________
(a)	EBITDA is defined as income (loss) before interest (interest expense and interest income), income taxes, and depreciation and amortization. EBITDA is the primary measure used by our chief operating decision maker to evaluate segment operating performance and to decide how to allocate resources to segments. We believe EBITDA is useful to investors because it provides a means to evaluate the operating performance of our segments and our company on an ongoing basis using criteria that are used by our internal decision makers and because it is frequently used by investors and other interested parties when comparing companies in our industry that have different financing and capital structures and/or tax rates. We believe EBITDA is a meaningful measure because it presents a transparent view of our recurring operating performance and allows management to readily view operating trends, perform analytical comparisons, and identify strategies to improve operating performance. EBITDA, however, is not a measure of our liquidity or financial performance under generally accepted accounting principles (GAAP) and should not be considered as an alternative to net income (loss), income (loss) from operations, or any other performance measure derived in accordance with GAAP or as an alternative to cash flow from operating activities as a measure of our liquidity. The use of EBITDA instead of net income (loss) or segment income (loss) has limitations as an analytical tool, including the inability to determine profitability; the exclusion of interest expense, interest income, and associated significant cash requirements; and the exclusion of depreciation and amortization, which represent unavoidable operating costs. Management compensates for the limitations of EBITDA by relying on our GAAP results. Our measure of EBITDA is not necessarily comparable to other similarly titled captions of other companies due to potential inconsistencies in the methods of calculation.
The following is a reconciliation of net income to EBITDA for the consolidated company:
		Three Months Ended						Six Months Ended
		30-Jun						30-Jun
		2014			2013			2014			2013
		(millions)
Net income(1)		$	26.4		$	10.4		$	32		$	91.2
Interest expense		5.5			4.8			11			9.7
Interest income		(0.1		)	(0.1		)	(0.1		)	(0.1		)
Income tax provision (benefit)(1)		14.3			6.8			17.7			(54.3		)
Depreciation and amortization		12.5			8.8			24.8			17.2
EBITDA		$	58.7		$	30.7		$	85.4		$	63.7
_______________________________________
-1	The six months ended June 30, 2013 includes a $68.7 million income tax benefit associated with the recording of net deferred tax assets upon our conversion to a corporation.

Commitments_Legal_Proceedings_

Commitments, Legal Proceedings and Contingencies, and Guarantees	6 Months Ended
	Jun. 30, 2014
Commitments, Legal Proceedings and Contingencies, and Guarantees [Abstract]	'
Commitments, Legal Proceedings and Contingencies, and Guarantees	'
	Commitments, Legal Proceedings and Contingencies, and Guarantees
	Commitments
	We have commitments for leases and long-term debt that are discussed further under "Leases" in Note 2, Summary of Significant Accounting Policies, and Note 6, Debt. We are a party to a number of long-term log and wood fiber supply agreements that are discussed in Note 16, Commitments, Legal Proceedings and Contingencies, and Guarantees, of the Notes to Consolidated Financial Statements in "Item 8. Financial Statements and Supplementary Data" in our 2013 Form 10-K. In addition, we have purchase obligations for goods and services, capital expenditures, and raw materials entered into in the normal course of business. At June 30, 2014, there have been no material changes to the commitments disclosed in the 2013 Form 10-K.
	Legal Proceedings and Contingencies
	We are a party to routine legal proceedings that arise in the ordinary course of our business. We are not currently a party to any legal proceedings or environmental claims that we believe would, individually or in the aggregate, have a material adverse effect on our financial position, results of operations, or cash flows.
	Guarantees
	We provide guarantees, indemnifications, and assurances to others. Note 16, Commitments, Legal Proceedings and Contingencies, and Guarantees, of the Notes to Consolidated Financial Statements in "Item 8. Financial Statements and Supplementary Data" in our 2013 Form 10-K describes the nature of our guarantees, including the approximate terms of the guarantees, how the guarantees arose, the events or circumstances that would require us to perform under the guarantees, and the maximum potential undiscounted amounts of future payments we could be required to make. As of June 30, 2014, there have been no material changes to the guarantees disclosed in the 2013 Form 10-K.

Consolidating_Guarantor_and_No

Consolidating Guarantor and Nonguarantor Financial Information	6 Months Ended
	Jun. 30, 2014
Consolidating Guarantor and Nonguarantor Financial Information [Abstract]	'
Consolidating Guarantor and Nonguarantor Financial Information	'
	Consolidating Guarantor and Nonguarantor Financial Information
	The following consolidating financial information presents the Statements of Comprehensive Income (Loss), Balance Sheets, and Cash Flows related to Boise Cascade. The Senior Notes are guaranteed fully and unconditionally and jointly and severally by each of our existing and future subsidiaries (other than our foreign subsidiaries). Each of our existing subsidiaries that is a guarantor of the Senior Notes is 100% owned by Boise Cascade. Other than the consolidated financial statements and footnotes for Boise Cascade and the consolidating financial information, financial statements and other disclosures concerning the guarantors have not been presented because management believes that such information is not material to investors. The reclassifications to net income from accumulated other comprehensive loss are recorded primarily in our guarantor subsidiaries.
	Furthermore, the cancellation provisions in the related indenture regarding guarantor subsidiaries are customary, and they do not include an arrangement that permits a guarantor subsidiary to opt out of the obligation prior to or during the term of the debt. Each guarantor subsidiary is automatically released from its obligations as a guarantor upon the sale of the subsidiary or substantially all of its assets to a third party, the designation of the subsidiary as an unrestricted subsidiary for purposes of the covenants included in the indenture, the release of the indebtedness under the indenture, or if the issuer exercises its legal defeasance option or the discharge of its obligations in accordance with the indenture governing the Senior Notes. Additionally, in accordance with the terms of the indenture governing the Senior Notes, the guarantee of BC Holdings was automatically released when Boise Cascade Company's common stock was registered under the Exchange Act and was listed on the NYSE in February 2013.
	On October 1, 2013, we entered into a supplemental indenture (Supplemental Indenture) with certain of our subsidiaries and U.S. Bank National Association, the trustee for our Senior Notes, to add Chester Wood Products LLC and Moncure Plywood LLC as guarantors of the Senior Notes. Entry into the Supplemental Indenture was consummated in connection with the Acquisition on September 30, 2013, as described in Note 5, Acquisitions. As such, Chester Wood Products LLC and Moncure Plywood LLC are included as guarantor subsidiaries in the consolidating guarantor and nonguarantor financial statements effective October 1, 2013.
	Boise Cascade Company and Subsidiaries
	Consolidating Statements of Comprehensive Income
	For the Three Months Ended June 30, 2014
	(unaudited)
		Boise			Guarantor			Non-			Eliminations			Consolidated
		Cascade Company (Parent)			Subsidiaries			guarantor
								Subsidiaries
		(thousands)
	Sales
	Trade	$	—		$	957,289		$	3,898		$	—		$	961,187
	Intercompany	—			—			5,785			(5,785		)	—
		—			957,289			9,683			(5,785		)	961,187
	Costs and expenses
	Materials, labor, and other operating expenses (excluding depreciation)	—			821,453			8,481			(6,402		)	823,532
	Depreciation and amortization	43			12,137			302			—			12,482
	Selling and distribution expenses	—			66,587			594			—			67,181
	General and administrative expenses	4,657			6,651			—			617			11,925
	Other (income) expense, net	(9		)	295			(123		)	—			163
		4,691			907,123			9,254			(5,785		)	915,283
	Income (loss) from operations	(4,691		)	50,166			429			—			45,904
	Foreign currency exchange gain	170			29			67			—			266
	Interest expense	(5,519		)	—			—			—			(5,519		)
	Interest income	3			50			—			—			53
		(5,346		)	79			67			—			(5,200		)
	Income (loss) before income taxes and equity in net income of affiliates	(10,037		)	50,245			496			—			40,704
	Income tax (provision) benefit	(14,311		)	25			—			—			(14,286		)
	Income (loss) before equity in net income of affiliates	(24,348		)	50,270			496			—			26,418
	Equity in net income of affiliates	50,766			—			—			(50,766		)	—
	Net income	26,418			50,270			496			(50,766		)	26,418
	Other comprehensive loss, net of tax
	Defined benefit pension plans
	Amortization of actuarial gain	(4		)	—			—			—			(4		)
	Other comprehensive loss, net of tax	(4		)	—			—			—			(4		)
	Comprehensive income	$	26,414		$	50,270		$	496		$	(50,766	)	$	26,414
	Boise Cascade Company and Subsidiaries
	Consolidating Statements of Comprehensive Income (Loss)
	For the Three Months Ended June 30, 2013
	(unaudited)
		Boise			Guarantor			Non-			Eliminations			Consolidated
		Cascade Company (Parent)			Subsidiaries			guarantor
								Subsidiaries
		(thousands)
	Sales
	Trade	$	—		$	848,515		$	3,780		$	—		$	852,295
	Intercompany	—			—			2,920			(2,920		)	—
		—			848,515			6,700			(2,920		)	852,295
	Costs and expenses
	Materials, labor, and other operating expenses (excluding depreciation)	—			746,539			7,692			(3,235		)	750,996
	Depreciation and amortization	33			8,429			304			—			8,766
	Selling and distribution expenses	—			59,461			641			—			60,102
	General and administrative expenses	4,045			5,891			—			315			10,251
	Other (income) expense, net	5			261			(305		)	—			(39		)
		4,083			820,581			8,332			(2,920		)	830,076
	Income (loss) from operations	(4,083		)	27,934			(1,632		)	—			22,219
	Foreign currency exchange loss	(200		)	(69		)	(22		)	—			(291		)
	Interest expense	(4,781		)	—			—			—			(4,781		)
	Interest income	27			35			—			—			62
		(4,954		)	(34		)	(22		)	—			(5,010		)
	Income (loss) before income taxes and equity in net income of affiliates	(9,037		)	27,900			(1,654		)	—			17,209
Income tax provision	(6,797		)	—			—			—			(6,797		)
Income (loss) before equity in net income of affiliates	(15,834		)	27,900			(1,654		)	—			10,412
Equity in net income of affiliates	26,246			—			—			(26,246		)	—
Net income (loss)	10,412			27,900			(1,654		)	(26,246		)	10,412
Other comprehensive income, net of tax
Defined benefit pension plans
Amortization of actuarial loss	1,411			—			—			—			1,411
Amortization of prior service costs	14			—			—			—			14
Other comprehensive income, net of tax	1,425			—			—			—			1,425
Comprehensive income (loss)	$	11,837		$	27,900		$	(1,654	)	$	(26,246	)	$	11,837
Boise Cascade Company and Subsidiaries
Consolidating Statements of Comprehensive Income
For the Six Months Ended June 30, 2014
(unaudited)
	Boise			Guarantor			Non-			Eliminations			Consolidated
	Cascade Company (Parent)			Subsidiaries			guarantor
							Subsidiaries
	(thousands)
Sales
Trade	$	—		$	1,721,359		$	7,008		$	—		$	1,728,367
Intercompany	—			—			8,350			(8,350		)	—
	—			1,721,359			15,358			(8,350		)	1,728,367
Costs and expenses
Materials, labor, and other operating expenses, (excluding depreciation)	—			1,491,203			13,879			(8,942		)	1,496,140
Depreciation and amortization	77			24,116			609			—			24,802
Selling and distribution expenses	—			124,862			1,249			—			126,111
General and administrative expenses	8,932			13,066			—			592			22,590
Other (income) expense, net	—			(1,335		)	(402		)	—			(1,737		)
	9,009			1,651,912			15,335			(8,350		)	1,667,906
Income (loss) from operations	(9,009		)	69,447			23			—			60,461
Foreign currency exchange gain	108			38			31			—			177
Interest expense	(11,031		)	—			—			—			(11,031		)
Interest income	8			115			—			—			123
	(10,915		)	153			31			—			(10,731		)
Income (loss) before income taxes and equity in net income of affiliates	(19,924		)	69,600			54			—			49,730
Income tax (provision) benefit	(17,790		)	43			—			—			(17,747		)
Income (loss) before equity in net income of affiliates	(37,714		)	69,643			54			—			31,983
Equity in net income of affiliates	69,697			—			—			(69,697		)	—
Net income	31,983			69,643			54			(69,697		)	31,983
Other comprehensive loss, net of tax
Defined benefit pension plans
Amortization of actuarial gain	(8		)	—			—			—			(8		)
Other comprehensive loss, net of tax	(8		)	—			—			—			(8		)
Comprehensive income	$	31,975		$	69,643		$	54		$	(69,697	)	$	31,975
Boise Cascade Company and Subsidiaries
Consolidating Statements of Comprehensive Income (Loss)
For the Six Months Ended June 30, 2013
(unaudited)
	Boise			Guarantor			Non-			Eliminations			Consolidated
	Cascade Company (Parent)			Subsidiaries			guarantor
							Subsidiaries
	(thousands)
Sales
Trade	$	—		$	1,590,898		$	6,275		$	—		$	1,597,173
Intercompany	—			—			5,558			(5,558		)	—
	—			1,590,898			11,833			(5,558		)	1,597,173
Costs and expenses
Materials, labor, and other operating expenses, (excluding depreciation)	—			1,388,126			13,662			(5,945		)	1,395,843
Depreciation and amortization	79			16,553			611			—			17,243
Selling and distribution expenses	—			115,833			1,273			—			117,106
General and administrative expenses	8,148			11,762			—			387			20,297
Other (income) expense, net	7			487			(667		)	—			(173		)
	8,234			1,532,761			14,879			(5,558		)	1,550,316
Income (loss) from operations	(8,234		)	58,137			(3,046		)	—			46,857
Foreign currency exchange loss	(230		)	(113		)	(28		)	—			(371		)
Interest expense	(9,672		)	—			—			—			(9,672		)
Interest income	55			69			—			—			124
	(9,847		)	(44		)	(28		)	—			(9,919		)
Income (loss) before income taxes and equity in net income of affiliates	(18,081		)	58,093			(3,074		)	—			36,938
Income tax benefit	54,310			—			—			—			54,310
Income (loss) before equity in net income of affiliates	36,229			58,093			(3,074		)	—			91,248
Equity in net income of affiliates	55,019			—			—			(55,019		)	—
Net income (loss)	91,248			58,093			(3,074		)	(55,019		)	91,248
Other comprehensive income, net of tax
Defined benefit pension plans
Amortization of actuarial loss	2,806			—			—			—			2,806
Amortization of prior service costs	28			—			—			—			28
Other comprehensive income, net of tax	2,834			—			—			—			2,834
Comprehensive income (loss)	$	94,082		$	58,093		$	(3,074	)	$	(55,019	)	$	94,082
Boise Cascade Company and Subsidiaries
Consolidating Balance Sheets at June 30, 2014
(unaudited)
	Boise			Guarantor			Non-			Eliminations			Consolidated
	Cascade Company (Parent)			Subsidiaries			guarantor
							Subsidiaries
	(thousands)
ASSETS
Current
Cash and cash equivalents	$	129,883		$	23		$	13		$	—		$	129,919
Receivables
Trade, less allowances	116			217,253			1,571			—			218,940
Related parties	—			714			—			—			714
Other	11			6,101			261			—			6,373
Inventories	—			405,585			4,980			—			410,565
Deferred income taxes	18,020			—			8			—			18,028
Prepaid expenses and other	3,334			5,271			122			—			8,727
	151,364			634,947			6,955			—			793,266
Property and equipment, net	1,413			346,402			7,543			—			355,358
Timber deposits	—			6,386			—			—			6,386
Deferred financing costs	7,753			—			—			—			7,753
Goodwill	—			21,823			—			—			21,823
Intangible assets, net	—			10,230			—			—			10,230
Deferred income taxes	—			—			—			—			—
Other assets	36			8,713			—			—			8,749
Investments in affiliates	770,191			—			—			(770,191		)	—
Total assets	$	930,757		$	1,028,501		$	14,498		$	(770,191	)	$	1,203,565
Boise Cascade Company and Subsidiaries
Consolidating Balance Sheets at June 30, 2014 (continued)
(unaudited)
	Boise			Guarantor			Non-			Eliminations			Consolidated
	Cascade Company (Parent)			Subsidiaries			guarantor
							Subsidiaries
	(thousands)
LIABILITIES AND STOCKHOLDERS' EQUITY
Current
Accounts payable
Trade	$	2,716		$	200,839		$	769		$	—		$	204,324
Related parties	—			2,378			—			—			2,378
Accrued liabilities	—			—			—			—
Compensation and benefits	21,365			30,877			346			—			52,588
Income taxes payable	9,257			1			(9		)	—			9,249
Interest payable	3,297			—			—			—			3,297
Other	1,891			31,749			1,194			—			34,834
	38,526			265,844			2,300			—			306,670
Debt
Long-term debt	301,516			—			—			—			301,516
Other
Compensation and benefits	91,606			—			—			—			91,606
Other long-term liabilities	12,300			4,664			—			—			16,964
	103,906			4,664			—			—			108,570
Commitments and contingent liabilities
Stockholders' equity
Preferred stock	—			—			—			—			—
Common stock	433			—			—			—			433
Treasury stock	(100,000		)	—			—			—			(100,000		)
Additional paid-in capital	498,945			—			—			—			498,945
Accumulated other comprehensive loss	(55,257		)	—			—			—			(55,257		)
Retained earnings	142,688			—			—			—			142,688
Subsidiary equity	—			757,993			12,198			(770,191		)	—
Total stockholders' equity	486,809			757,993			12,198			(770,191		)	486,809
Total liabilities and stockholders' equity	$	930,757		$	1,028,501		$	14,498		$	(770,191	)	$	1,203,565
Boise Cascade Company and Subsidiaries
Consolidating Balance Sheets at December 31, 2013
	Boise			Guarantor			Non-			Eliminations			Consolidated
	Cascade Company (Parent)			Subsidiaries			guarantor
							Subsidiaries
	(thousands)
ASSETS
Current
Cash and cash equivalents	$	118,198		$	25		$	26		$	—		$	118,249
Receivables
Trade, less allowances	13			151,225			1,002			—			152,240
Related parties	17			566			—			—			583
Other	(30		)	7,115			183			—			7,268
Inventories	(101		)	379,012			4,448			—			383,359
Deferred income taxes	18,143			—			8			—			18,151
Prepaid expenses and other	2,819			4,983			53			—			7,855
	139,059			542,926			5,720			—			687,705
Property and equipment, net	1,113			351,838			8,034			—			360,985
Timber deposits	—			6,266			—			—			6,266
Deferred financing costs	8,334			—			—			—			8,334
Goodwill	—			21,823			—			—			21,823
Intangible assets, net	—			10,277			—			—			10,277
Deferred income taxes	760			—			—			—			760
Other assets	36			8,000			—			—			8,036
Investments in affiliates	739,420			—			—			(739,420		)	—
Total assets	$	888,722		$	941,130		$	13,754		$	(739,420	)	$	1,104,186
Boise Cascade Company and Subsidiaries
Consolidating Balance Sheets at December 31, 2013
(continued)
	Boise			Guarantor			Non-			Eliminations			Consolidated
	Cascade Company (Parent)			Subsidiaries			guarantor
							Subsidiaries
	(thousands)
LIABILITIES AND STOCKHOLDERS' EQUITY
Current
Accounts payable
Trade	$	5,396		$	133,724		$	516		$	—		$	139,636
Related parties	402			2,082			—			—			2,484
Accrued liabilities
Compensation and benefits	17,262			42,784			481			—			60,527
Income taxes payable	163			1			2			—			166
Interest payable	3,294			—			—			—			3,294
Other	1,258			30,340			1,312			—			32,910
	27,775			208,931			2,311			—			239,017
Debt
Long-term debt	301,613			—			—			—			301,613
Other
Compensation and benefits	96,536			—			—			—			96,536
Other long-term liabilities	10,317			4,222			—			—			14,539
	106,853			4,222			—			—			111,075
Commitments and contingent liabilities
Stockholders' equity
Preferred stock	—			—			—			—			—
Common stock	432			—			—			—			432
Treasury stock	(100,000		)	—			—			—			(100,000		)
Additional paid-in capital	496,593			—			—			—			496,593
Accumulated other comprehensive loss	(55,249		)	—			—			—			(55,249		)
Retained earnings	110,705			—			—			—			110,705
Subsidiary equity	—			727,977			11,443			(739,420		)	—
Total stockholders' equity	452,481			727,977			11,443			(739,420		)	452,481
Total liabilities and stockholders' equity	$	888,722		$	941,130		$	13,754		$	(739,420	)	$	1,104,186
Boise Cascade Company and Subsidiaries
Consolidating Statements of Cash Flows
For the Six Months Ended June 30, 2014
(unaudited)
	Boise			Guarantor			Non-						Consolidated
	Cascade Company (Parent)			Subsidiaries			guarantor			Eliminations
							Subsidiaries
	(thousands)
Cash provided by (used for) operations
Net income	$	31,983		$	69,643		$	54		$	(69,697	)	$	31,983
Items in net income not using (providing) cash
Equity in net income of affiliates	(69,697		)	—			—			69,697			—
Depreciation and amortization, including deferred financing costs and other	892			24,116			608			—			25,616
Stock-based compensation	2,310			—			—			—			2,310
Pension expense	357			—			—			—			357
Deferred income taxes	2,721			—			—			—			2,721
Other	—			(1,729		)	—			—			(1,729		)
Decrease (increase) in working capital
Receivables	(144		)	(65,162		)	(647		)	—			(65,953		)
Inventories	(101		)	(26,573		)	(532		)	—			(27,206		)
Prepaid expenses and other	(468		)	(2,887		)	(69		)	—			(3,424		)
Accounts payable and accrued liabilities	(1,730		)	60,124			(1		)	—			58,393
Pension contributions	(780		)	—			—			—			(780		)
Income taxes payable	11,003			—			(10		)	—			10,993
Other	(2,907		)	(1,049		)	—			—			(3,956		)
Net cash provided by (used for) operations	(26,561		)	56,483			(597		)	—			29,325
Cash provided by (used for) investment
Expenditures for property and equipment	(327		)	(21,535		)	(109		)	—			(21,971		)
Proceeds from sales of assets	—			4,637			—			—			4,637
Other	—			40			(8		)	—			32
Net cash used for investment	(327		)	(16,858		)	(117		)	—			(17,302		)
Cash provided by (used for) financing
Issuances of long-term debt, including revolving credit facility	57,600			—			—			—			57,600
Payments of long-term debt, including revolving credit facility	(57,600		)	—			—			—			(57,600		)
Financing costs	(11		)	—			—			—			(11		)
Other	(342		)	—			—			—			(342		)
Due to (from) affiliates	38,926			(39,627		)	701			—			—
Net cash provided by (used for) financing	38,573			(39,627		)	701			—			(353		)
Net increase (decrease) in cash and cash equivalents	11,685			(2		)	(13		)	—			11,670
Balance at beginning of the period	118,198			25			26			—			118,249
Balance at end of the period	$	129,883		$	23		$	13		$	—		$	129,919
Boise Cascade Company and Subsidiaries
Consolidating Statements of Cash Flows
For the Six Months Ended June 30, 2013
(unaudited)
	Boise			Guarantor			Non-			Eliminations			Consolidated
	Cascade Company (Parent)			Subsidiaries			guarantor
							Subsidiaries
	(thousands)
Cash provided by (used for) operations
Net income (loss)	$	91,248		$	58,093		$	(3,074	)	$	(55,019	)	$	91,248
Items in net income (loss) not using (providing) cash
Equity in net income of affiliates	(55,019		)	—			—			55,019			—
Depreciation and amortization, including deferred financing costs and other	967			16,553			611			—			18,131
Stock-based compensation	1,073			—			—			—			1,073
Pension expense	5,434			—			—			—			5,434
Deferred income taxes	(66,314		)	—			—			—			(66,314		)
Other	—			(277		)	—			—			(277		)
Decrease (increase) in working capital
Receivables	253			(71,768		)	28			—			(71,487		)
Inventories	—			(41,570		)	(974		)	—			(42,544		)
Prepaid expenses and other	49			(2,474		)	(98		)	—			(2,523		)
Accounts payable and accrued liabilities	(3,104		)	40,101			(336		)	—			36,661
Pension contributions	(9,970		)	—			—			—			(9,970		)
Income taxes payable	(877		)	1			(5		)	—			(881		)
Other	(3,397		)	(1,148		)	(1		)	—			(4,546		)
Net cash used for operations	(39,657		)	(2,489		)	(3,849		)	—			(45,995		)
Cash provided by (used for) investment
Expenditures for property and equipment	—			(13,932		)	(110		)	—			(14,042		)
Proceeds from sales of assets	—			129			417			—			546
Other	1			(3		)	12			—			10
Net cash provided by (used for) investment	1			(13,806		)	319			—			(13,486		)
Cash provided by (used for) financing
Net proceeds from issuance of common stock	262,599			—			—			—			262,599
Issuances of long-term debt, including revolving credit facility	55,000			—			—			—			55,000
Payments of long-term debt, including revolving credit facility	(80,000		)	—			—			—			(80,000		)
Financing costs	(321		)	—			—			—			(321		)
Other	—			—			191			—			191
Due to (from) affiliates	(19,469		)	16,296			3,173			—			—
Net cash provided by financing	217,809			16,296			3,364			—			237,469
Net increase (decrease) in cash and cash equivalents	178,153			1			(166		)	—			177,988
Balance at beginning of the period	45,680			35			178			—			45,893
Balance at end of the period	$	223,833		$	36		$	12		$	—		$	223,881

Level_2_Summary_of_Significant

Level 2 Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2014
Summary of Significant Accounting Policies [Abstract]	'
Use of Estimates [Policy Text Block]	'
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions about future events. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities, and reported amounts of revenues and expenses. Such estimates include the valuation of accounts receivable, inventories, goodwill, intangible assets, and other long-lived assets; legal contingencies; guarantee obligations; indemnifications; assumptions used in retirement benefits; stock-based compensation; income taxes; and vendor and customer rebates, among others. These estimates and assumptions are based on management's best estimates and judgment. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, which management believes to be reasonable under the circumstances. We adjust such estimates and assumptions when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ significantly from these estimates. Changes in these estimates resulting from continuing changes in the economic environment will be reflected in the consolidated financial statements in future periods.
Vendor Rebates and Allowances [Policy Text Block]	'
	Rebates and allowances received from our vendors are recognized as a reduction of "Materials, labor, and other operating expenses (excluding depreciation)" when the product is sold, unless the rebates and allowances are linked to a specific incremental cost to sell a vendor's product. Amounts received from vendors that are linked to specific selling and distribution expenses are recognized as a reduction of "Selling and distribution expenses" in the period the expense is incurred.
Customer Rebates and Allowances [Policy Text Block]	'
	We also provide rebates to our customers and our customers' customers based on the volume of their purchases. We provide the rebates to increase the sell-through of our products. The rebates are recorded as a decrease in "Sales."
Leases [Policy Text Block]	'
	For purposes of determining straight-line rent expense, the lease term is calculated from the date we first take possession of the facility, including any periods of free rent and any renewal option periods we are reasonably assured of exercising.
Fair Value [Policy Text Block]	'
	Fair Value
	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value hierarchy under U.S. generally accepted accounting principles (GAAP) gives the highest priority to quoted market prices (Level 1) and the lowest priority to unobservable inputs (Level 3). In general, and where applicable, we use quoted prices in active markets for identical assets or liabilities to determine fair value (Level 1). If quoted prices in active markets for identical assets or liabilities are not available to determine fair value, we use quoted prices for similar assets and liabilities or inputs that are observable either directly or indirectly (Level 2). If quoted prices for identical or similar assets are not available or are unobservable, we may use internally developed valuation models, whose inputs include bid prices, and third-party valuations utilizing underlying asset assumptions (Level 3).
Financial Instruments [Policy Text Block]	'
	Financial Instruments
	Our financial instruments are cash and cash equivalents, accounts receivable, accounts payable, and long-term debt. Our cash is recorded at cost, which approximates fair value, and our cash equivalents are money market funds measured at fair value. As of June 30, 2014, and December 31, 2013, we held $79.3 million and $85.8 million, respectively, in money market funds that are measured at fair value on a recurring basis using Level 1 inputs. The recorded values of accounts receivable and accounts payable approximate fair values based on their short-term nature. At June 30, 2014, the book value of our fixed-rate debt was $300.0 million, and the fair value was estimated to be $321.0 million. The difference between the book value and the fair value is derived from the difference between the period-end market interest rate and the stated rate of our fixed-rate, long-term debt. We estimated the fair value based on quoted market prices for our debt (Level 1 measurement).
New and recently adopted accounting standards [Policy Text Block]	'
	New and Recently Adopted Accounting Standards
	In June 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2014-12, Compensation - Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. This ASU requires that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. This guidance is effective for annual and interim reporting periods beginning after December 15, 2015. Early adoption is permitted. The provisions of this guidance are not expected to have a material effect on our financial statements.
	In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers. This ASU requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The ASU will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The new standard is effective for annual and interim reporting periods beginning after December 15, 2016. Early application is not permitted. The standard permits the use of either the retrospective or cumulative effect transition method. We are evaluating the effect that this guidance will have on our consolidated financial statements and related disclosures. We have not yet selected a transition method nor have we determined the effect of the standard on our financial statements.
	In April 2014, the FASB issued ASU 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. This ASU defines a discontinued operation as a disposal of a component or group of components that is disposed of or is classified as held for sale and represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results. The standard also requires additional disclosures about discontinued operations. This guidance is effective for annual and interim reporting periods beginning after December 15, 2014. The provisions of this guidance are not expected to have a material effect on our financial statements.
	In July 2013, the FASB issued ASU 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (Topic 740). This ASU requires that liabilities related to unrecognized tax benefits offset deferred tax assets for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward if such settlement is required or expected in the event the uncertain tax position is disallowed. In situations in which a carryforward cannot be used or the deferred tax asset is not intended to be used for such purpose, the unrecognized tax benefit should be recorded as a liability and should not offset deferred tax assets. We adopted the provisions of this guidance January 1, 2014, and it had no effect on our financial position and results of operations.
	There were no other accounting standards recently issued that had or are expected to have a material impact on our consolidated financial statements and associated disclosures.

Level_3_Summary_of_Significant

Level 3 Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2014
Summary of Significant Accounting Policies [Abstract]	'
Inventories [Table Text Block]	'
	Inventories include the following (work in process is not material):
		June 30,			December 31,
		2014			2013
		(thousands)
	Finished goods and work in process	$	336,417		$	292,218
	Logs	46,765			65,423
	Other raw materials and supplies	27,383			25,718
		$	410,565		$	383,359
Property and Equipment [Table Text Block]	'
	Property and equipment consisted of the following asset classes:
		June 30,			December 31,
		2014			2013
		(thousands)
	Land	$	37,160		$	37,345
	Buildings	93,145			91,594
	Improvements	41,158			41,372
	Office equipment and vehicles	84,529			80,340
	Machinery and equipment	387,287			380,456
	Construction in progress	12,377			10,063
		655,656			641,170
	Less accumulated depreciation	(300,298		)	(280,185		)
		$	355,358		$	360,985

Level_3_Net_Income_Per_Common_

Level 3 Net Income Per Common Share (Tables)	6 Months Ended
	Jun. 30, 2014
Earnings Per Share [Abstract]	'
Net Income Per Common Share [Table Text Block]	'
	The following table sets forth the computation of basic and diluted net income per common share:
		Three Months Ended				Six Months Ended
		30-Jun				30-Jun
		2014		2013		2014		2013
		(thousands, except per-share data)
	Net income	$	26,418	$	10,412	$	31,983	$	91,248
	Weighted average common shares outstanding during the period (for basic calculation)	39,420		43,229		39,399		40,415
	Dilutive effect of other potential common shares	43		4		59		2
	Weighted average common shares and potential common shares (for diluted calculation)	39,463		43,233		39,458		40,417
	Net income per common share - Basic	$	0.67	$	0.24	$	0.81	$	2.26
	Net income per common share - Diluted	$	0.67	$	0.24	$	0.81	$	2.26

Level_3_Acquisitions_Tables

Level 3 Acquisitions (Tables)	6 Months Ended
	Jun. 30, 2014
Business Combinations [Abstract]	'
Pro Forma Financial Information [Table Text Block]	'
	The following pro forma financial information presents the combined results of operations as if the Wood Resources LLC Southeast Operations had been combined with us on January 1, 2013. The pro forma financial information also gives effect to the issuance of $50 million in aggregate principal amount of our 6.375% senior notes due November 1, 2020 (Senior Notes) on August 15, 2013, and the $25.0 million borrowed under our revolving credit facility to partially finance the Acquisition, as if such transactions had occurred on January 1, 2013. The pro forma results are intended for information purposes only and do not purport to represent what the combined companies' results of operations would actually have been had the related transactions in fact occurred on January 1, 2013. They also do not reflect any cost savings, operating synergies, or revenue enhancements that we may achieve or the costs necessary to achieve those cost savings, operating synergies, revenue enhancements, or integration efforts.
			Pro Forma
			Three Months Ended		Six Months Ended
			30-Jun-13		30-Jun-13
			(unaudited, thousands, except per-share data)
	Sales		$	889,304	$	1,670,367
	Net income (a)		$	12,694	$	95,863
	Net income per common share - Basic and Diluted (b)		$	0.32	$	2.62
	___________________________________
	(a)	The six months ended June 30, 2013 includes a $68.7 million income tax benefit associated with the recording of net deferred tax assets upon our conversion to a corporation in connection with our initial public offering.
	(b)	For the three and six months ended June 30, 2013, the pro forma weighted average common shares outstanding has been computed to give effect to the repurchase of 3,864,062 shares of Boise Cascade common stock from BC Holdings on July 30, 2013, as if such transaction had occurred on January 1, 2013.

Level_3_Debt_Tables

Level 3 Debt (Tables)	6 Months Ended
	Jun. 30, 2014
Debt Disclosure [Abstract]	'
Debt [Table Text Block]	'
	Long-term debt consisted of the following:
		June 30,		December 31,
		2014		2013
		(thousands)
	Asset-based revolving credit facility	$	—	$	—
	6.375% senior notes	299,990		299,990
	Unamortized premium on 6.375% senior notes	1,526		1,623
	Long-term debt	$	301,516	$	301,613

Level_3_Retirement_and_Benefit

Level 3 Retirement and Benefit Plans (Tables)	6 Months Ended
	Jun. 30, 2014
Retirement and Benefit Plans [Abstract]	'
Retirement and Benefit Plans [Table Text Block]	'
	The following table presents the pension benefit costs:
		Three Months Ended						Six Months Ended
		30-Jun						30-Jun
		2014			2013			2014			2013
		(thousands)
	Service cost	$	414		$	671		$	815		$	1,342
	Interest cost	4,929			4,650			10,080			9,292
	Expected return on plan assets	(5,258		)	(4,916		)	(10,526		)	(9,782		)
	Amortization of actuarial (gain) loss	(6		)	2,281			(12		)	4,537
	Amortization of prior service costs	—			22			—			45
	Net periodic benefit cost	$	79		$	2,708		$	357		$	5,434

Level_3_StockBased_Compensatio

Level 3 Stock-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
PSU and RSU Share Activity [Table Text Block]	'
	The following summarizes the activity of our PSUs and RSUs awarded under the 2013 Incentive Plan for the six months ended June 30, 2014:
		PSUs					RSUs
		Number of shares		Weighted Average Grant-Date Fair Value			Number of shares			Weighted Average Grant-Date Fair Value
	Outstanding, December 31, 2013	90,124		$	26.65		14,161			$	26.65
	Performance true-up	10,767		26.65			—			—
	Vested	(55,276	)	26.65			(14,161	)		26.65
	Granted	100,692		30.32			122,581			30.29
	Outstanding, June 30, 2014	146,307		$	29.18		122,581			$	30.29
Stock Option Activity [Table Text Block]	'
	The following is a summary of our stock option activity:
		Number of Options		Weighted Average Exercise Price Per Option			Weighted Average Remaining Contractual Life		Aggregate Intrinsic Value
							(years)		(thousands)
	Outstanding, December 31, 2013	161,257		$	27.19
	Exercised	(440	)	27.19
	Cancelled/Forfeited	(6,801	)	27.19
	Outstanding, June 30, 2014	154,016		$	27.19		8.7		$	223
	Vested and expected to vest, June 30, 2014	133,631		$	27.19		8.7		$	194
	Exercisable, June 30, 2014	52,686		$	27.19		8.7		$	76
Stock-Based Compensation Expense Recognized [Table Text Block]	'
	Total stock-based compensation recognized from PSUs, RSUs, and stock options net of estimated forfeitures, was as follows:
		Three Months Ended						Six Months Ended
		30-Jun						30-Jun
		2014			2013			2014				2013
		(thousands)
	PSUs	$	683		$	554		$	1,050			$	694
	RSUs	602			81			884				111
	Stock options	183			195			376				268
	Total	$	1,468		$	830		$	2,310			$	1,073

Level_3_Accumulated_Other_Comp

Level 3 Accumulated Other Comprehensive Loss (Tables)	6 Months Ended
	Jun. 30, 2014
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]	'
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]	'
	The following table details the changes in accumulated other comprehensive loss for the three and six months ended June 30, 2014 and 2013:
			Three Months Ended						Six Months Ended
			30-Jun						30-Jun
			2014			2013			2014			2013
			(thousands)
	Beginning Balance		$	(55,253	)	$	(119,820	)	$	(55,249	)	$	(121,229	)
	Defined benefit pension plans, amounts reclassified from accumulated other comprehensive loss, net of tax of ($2), $878, ($4), and $1,748, respectively (a)		(4		)	1,425			(8		)	2,834
	Ending Balance		$	(55,257	)	$	(118,395	)	$	(55,257	)	$	(118,395	)
	___________________________________
	(a)	Represents amounts reclassified from accumulated other comprehensive loss. These amounts are included in the computation of net periodic pension cost. For additional information, see Note 7, Retirement and Benefit Plans.

Level_3_Segment_Information_Ta

Level 3 Segment Information (Tables)	6 Months Ended
	Jun. 30, 2014
Segment Information [Abstract]	'
Segment information [Table Text Block]	'
	An analysis of our operations by segment is as follows:
												Income
												(Loss)
			Sales									Before			Depreciation
						Inter-						Income			and		EBITDA
			Trade			segment			Total			Taxes			Amortization		(a)
			(millions)
	Three Months Ended June 30, 2014
	Wood Products		$	202.9		$	148.1		$	351		$	31.2		$	10	$	41.3
	Building Materials Distribution		758.3			0.1			758.4			19.4			2.4		21.8
	Corporate and Other		—			—			—			(4.4		)	—		(4.4		)
	Intersegment eliminations		—			(148.2		)	(148.2		)	—			—		—
			$	961.2		$	—		$	961.2		46.2			$	12.5	$	58.7
	Interest expense											(5.5		)
	Interest income											0.1
												$	40.7
												Income
												(Loss)
			Sales									Before			Depreciation
						Inter-						Income			and		EBITDA
			Trade			segment			Total			Taxes			Amortization		(a)
			(millions)
	Three Months Ended June 30, 2013
	Wood Products		$	170.8		$	109.6		$	280.4		$	23		$	6.5	$	29.6
	Building Materials Distribution		681.5			—			681.5			3.3			2.2		5.5
	Corporate and Other		—			—			—			(4.4		)	—		(4.4		)
	Intersegment eliminations		—			(109.6		)	(109.6		)	—			—		—
			$	852.3		$	—		$	852.3		21.9			$	8.8	$	30.7
	Interest expense											(4.8		)
	Interest income											0.1
												$	17.2
												Income
												(Loss)
			Sales									Before			Depreciation
						Inter-						Income			and		EBITDA
			Trade			segment			Total			Taxes			Amortization		(a)
			(millions)
	Six Months Ended June 30, 2014
	Wood Products		$	384.5		$	259.7		$	644.3		$	44.3		$	20	$	64.3
	Building Materials Distribution		1,343.80			0.1			1,343.90			25.3			4.7		30
	Corporate and Other		—			—			—			(8.9		)	0.1		(8.8		)
	Intersegment eliminations		—			(259.8		)	(259.8		)	—			—		—
			$	1,728.40		$	—		$	1,728.40		60.6			$	24.8	$	85.4
	Interest expense											(11.0		)
	Interest income											0.1
												$	49.7
												Income
												(Loss)
			Sales									Before			Depreciation
						Inter-						Income			and		EBITDA
			Trade			segment			Total			Taxes			Amortization		(a)
			(millions)
	Six Months Ended June 30, 2013
	Wood Products		$	334.6		$	215.1		$	549.6		$	43.9		$	12.8	$	56.6
	Building Materials Distribution		1,262.60			—			1,262.60			11.3			4.4		15.7
	Corporate and Other		—			—			—			(8.6		)	0.1		(8.6		)
	Intersegment eliminations		—			(215.1		)	(215.1		)	—			—		—
			$	1,597.20		$	—		$	1,597.20		46.5			$	17.2	$	63.7
	Interest expense											(9.7		)
	Interest income											0.1
												$	36.9
	__________________
	(a)	EBITDA is defined as income (loss) before interest (interest expense and interest income), income taxes, and depreciation and amortization. EBITDA is the primary measure used by our chief operating decision maker to evaluate segment operating performance and to decide how to allocate resources to segments. We believe EBITDA is useful to investors because it provides a means to evaluate the operating performance of our segments and our company on an ongoing basis using criteria that are used by our internal decision makers and because it is frequently used by investors and other interested parties when comparing companies in our industry that have different financing and capital structures and/or tax rates. We believe EBITDA is a meaningful measure because it presents a transparent view of our recurring operating performance and allows management to readily view operating trends, perform analytical comparisons, and identify strategies to improve operating performance. EBITDA, however, is not a measure of our liquidity or financial performance under generally accepted accounting principles (GAAP) and should not be considered as an alternative to net income (loss), income (loss) from operations, or any other performance measure derived in accordance with GAAP or as an alternative to cash flow from operating activities as a measure of our liquidity. The use of EBITDA instead of net income (loss) or segment income (loss) has limitations as an analytical tool, including the inability to determine profitability; the exclusion of interest expense, interest income, and associated significant cash requirements; and the exclusion of depreciation and amortization, which represent unavoidable operating costs. Management compensates for the limitations of EBITDA by relying on our GAAP results. Our measure of EBITDA is not necessarily comparable to other similarly titled captions of other companies due to potential inconsistencies in the methods of calculation.
The following is a reconciliation of net income to EBITDA for the consolidated company:
		Three Months Ended						Six Months Ended
		30-Jun						30-Jun
		2014			2013			2014			2013
		(millions)
Net income(1)		$	26.4		$	10.4		$	32		$	91.2
Interest expense		5.5			4.8			11			9.7
Interest income		(0.1		)	(0.1		)	(0.1		)	(0.1		)
Income tax provision (benefit)(1)		14.3			6.8			17.7			(54.3		)
Depreciation and amortization		12.5			8.8			24.8			17.2
EBITDA		$	58.7		$	30.7		$	85.4		$	63.7
_______________________________________
-1	The six months ended June 30, 2013 includes a $68.7 million income tax benefit associated with the recording of net deferred tax assets upon our conversion to a corporation.

Level_3_Consolidating_Guaranto

Level 3 Consolidating Guarantor and Nonguarantor Financial Information (Tables)	6 Months Ended
	Jun. 30, 2014
Consolidating Guarantor and Nonguarantor Financial Information [Abstract]	'
Consolidating Statements of Comprehensive Income (Loss) [Table Text Block]	'
	Boise Cascade Company and Subsidiaries
	Consolidating Statements of Comprehensive Income
	For the Three Months Ended June 30, 2014
	(unaudited)
		Boise			Guarantor			Non-			Eliminations			Consolidated
		Cascade Company (Parent)			Subsidiaries			guarantor
								Subsidiaries
		(thousands)
	Sales
	Trade	$	—		$	957,289		$	3,898		$	—		$	961,187
	Intercompany	—			—			5,785			(5,785		)	—
		—			957,289			9,683			(5,785		)	961,187
	Costs and expenses
	Materials, labor, and other operating expenses (excluding depreciation)	—			821,453			8,481			(6,402		)	823,532
	Depreciation and amortization	43			12,137			302			—			12,482
	Selling and distribution expenses	—			66,587			594			—			67,181
	General and administrative expenses	4,657			6,651			—			617			11,925
	Other (income) expense, net	(9		)	295			(123		)	—			163
		4,691			907,123			9,254			(5,785		)	915,283
	Income (loss) from operations	(4,691		)	50,166			429			—			45,904
	Foreign currency exchange gain	170			29			67			—			266
	Interest expense	(5,519		)	—			—			—			(5,519		)
	Interest income	3			50			—			—			53
		(5,346		)	79			67			—			(5,200		)
	Income (loss) before income taxes and equity in net income of affiliates	(10,037		)	50,245			496			—			40,704
	Income tax (provision) benefit	(14,311		)	25			—			—			(14,286		)
	Income (loss) before equity in net income of affiliates	(24,348		)	50,270			496			—			26,418
	Equity in net income of affiliates	50,766			—			—			(50,766		)	—
	Net income	26,418			50,270			496			(50,766		)	26,418
	Other comprehensive loss, net of tax
	Defined benefit pension plans
	Amortization of actuarial gain	(4		)	—			—			—			(4		)
	Other comprehensive loss, net of tax	(4		)	—			—			—			(4		)
	Comprehensive income	$	26,414		$	50,270		$	496		$	(50,766	)	$	26,414
	Boise Cascade Company and Subsidiaries
	Consolidating Statements of Comprehensive Income (Loss)
	For the Three Months Ended June 30, 2013
	(unaudited)
		Boise			Guarantor			Non-			Eliminations			Consolidated
		Cascade Company (Parent)			Subsidiaries			guarantor
								Subsidiaries
		(thousands)
	Sales
	Trade	$	—		$	848,515		$	3,780		$	—		$	852,295
	Intercompany	—			—			2,920			(2,920		)	—
		—			848,515			6,700			(2,920		)	852,295
	Costs and expenses
	Materials, labor, and other operating expenses (excluding depreciation)	—			746,539			7,692			(3,235		)	750,996
	Depreciation and amortization	33			8,429			304			—			8,766
	Selling and distribution expenses	—			59,461			641			—			60,102
	General and administrative expenses	4,045			5,891			—			315			10,251
	Other (income) expense, net	5			261			(305		)	—			(39		)
		4,083			820,581			8,332			(2,920		)	830,076
	Income (loss) from operations	(4,083		)	27,934			(1,632		)	—			22,219
	Foreign currency exchange loss	(200		)	(69		)	(22		)	—			(291		)
	Interest expense	(4,781		)	—			—			—			(4,781		)
	Interest income	27			35			—			—			62
		(4,954		)	(34		)	(22		)	—			(5,010		)
	Income (loss) before income taxes and equity in net income of affiliates	(9,037		)	27,900			(1,654		)	—			17,209
	Income tax provision	(6,797		)	—			—			—			(6,797		)
	Income (loss) before equity in net income of affiliates	(15,834		)	27,900			(1,654		)	—			10,412
	Equity in net income of affiliates	26,246			—			—			(26,246		)	—
	Net income (loss)	10,412			27,900			(1,654		)	(26,246		)	10,412
Other comprehensive income, net of tax
Defined benefit pension plans
Amortization of actuarial loss	1,411			—			—			—			1,411
Amortization of prior service costs	14			—			—			—			14
Other comprehensive income, net of tax	1,425			—			—			—			1,425
Comprehensive income (loss)	$	11,837		$	27,900		$	(1,654	)	$	(26,246	)	$	11,837
Boise Cascade Company and Subsidiaries
Consolidating Statements of Comprehensive Income
For the Six Months Ended June 30, 2014
(unaudited)
	Boise			Guarantor			Non-			Eliminations			Consolidated
	Cascade Company (Parent)			Subsidiaries			guarantor
							Subsidiaries
	(thousands)
Sales
Trade	$	—		$	1,721,359		$	7,008		$	—		$	1,728,367
Intercompany	—			—			8,350			(8,350		)	—
	—			1,721,359			15,358			(8,350		)	1,728,367
Costs and expenses
Materials, labor, and other operating expenses, (excluding depreciation)	—			1,491,203			13,879			(8,942		)	1,496,140
Depreciation and amortization	77			24,116			609			—			24,802
Selling and distribution expenses	—			124,862			1,249			—			126,111
General and administrative expenses	8,932			13,066			—			592			22,590
Other (income) expense, net	—			(1,335		)	(402		)	—			(1,737		)
	9,009			1,651,912			15,335			(8,350		)	1,667,906
Income (loss) from operations	(9,009		)	69,447			23			—			60,461
Foreign currency exchange gain	108			38			31			—			177
Interest expense	(11,031		)	—			—			—			(11,031		)
Interest income	8			115			—			—			123
	(10,915		)	153			31			—			(10,731		)
Income (loss) before income taxes and equity in net income of affiliates	(19,924		)	69,600			54			—			49,730
Income tax (provision) benefit	(17,790		)	43			—			—			(17,747		)
Income (loss) before equity in net income of affiliates	(37,714		)	69,643			54			—			31,983
Equity in net income of affiliates	69,697			—			—			(69,697		)	—
Net income	31,983			69,643			54			(69,697		)	31,983
Other comprehensive loss, net of tax
Defined benefit pension plans
Amortization of actuarial gain	(8		)	—			—			—			(8		)
Other comprehensive loss, net of tax	(8		)	—			—			—			(8		)
Comprehensive income	$	31,975		$	69,643		$	54		$	(69,697	)	$	31,975
Boise Cascade Company and Subsidiaries
Consolidating Statements of Comprehensive Income (Loss)
For the Six Months Ended June 30, 2013
(unaudited)
	Boise			Guarantor			Non-			Eliminations			Consolidated
	Cascade Company (Parent)			Subsidiaries			guarantor
							Subsidiaries
	(thousands)
Sales
Trade	$	—		$	1,590,898		$	6,275		$	—		$	1,597,173
Intercompany	—			—			5,558			(5,558		)	—
	—			1,590,898			11,833			(5,558		)	1,597,173
Costs and expenses
Materials, labor, and other operating expenses, (excluding depreciation)	—			1,388,126			13,662			(5,945		)	1,395,843
Depreciation and amortization	79			16,553			611			—			17,243
Selling and distribution expenses	—			115,833			1,273			—			117,106
General and administrative expenses	8,148			11,762			—			387			20,297
Other (income) expense, net	7			487			(667		)	—			(173		)
	8,234			1,532,761			14,879			(5,558		)	1,550,316
Income (loss) from operations	(8,234		)	58,137			(3,046		)	—			46,857
Foreign currency exchange loss	(230		)	(113		)	(28		)	—			(371		)
Interest expense	(9,672		)	—			—			—			(9,672		)
Interest income	55			69			—			—			124
	(9,847		)	(44		)	(28		)	—			(9,919		)
Income (loss) before income taxes and equity in net income of affiliates	(18,081		)	58,093			(3,074		)	—			36,938
Income tax benefit	54,310			—			—			—			54,310
Income (loss) before equity in net income of affiliates	36,229			58,093			(3,074		)	—			91,248
Equity in net income of affiliates	55,019			—			—			(55,019		)	—
Net income (loss)	91,248			58,093			(3,074		)	(55,019		)	91,248
Other comprehensive income, net of tax
Defined benefit pension plans
Amortization of actuarial loss	2,806			—			—			—			2,806
Amortization of prior service costs	28			—			—			—			28
Other comprehensive income, net of tax	2,834			—			—			—			2,834
Comprehensive income (loss)	$	94,082		$	58,093		$	(3,074	)	$	(55,019	)	$	94,082
Consolidating Balance Sheets [Table Text Block]	'
	Boise Cascade Company and Subsidiaries
	Consolidating Balance Sheets at June 30, 2014
	(unaudited)
		Boise			Guarantor			Non-			Eliminations			Consolidated
		Cascade Company (Parent)			Subsidiaries			guarantor
								Subsidiaries
		(thousands)
	ASSETS
	Current
	Cash and cash equivalents	$	129,883		$	23		$	13		$	—		$	129,919
	Receivables
	Trade, less allowances	116			217,253			1,571			—			218,940
	Related parties	—			714			—			—			714
	Other	11			6,101			261			—			6,373
	Inventories	—			405,585			4,980			—			410,565
	Deferred income taxes	18,020			—			8			—			18,028
	Prepaid expenses and other	3,334			5,271			122			—			8,727
		151,364			634,947			6,955			—			793,266
	Property and equipment, net	1,413			346,402			7,543			—			355,358
	Timber deposits	—			6,386			—			—			6,386
	Deferred financing costs	7,753			—			—			—			7,753
	Goodwill	—			21,823			—			—			21,823
	Intangible assets, net	—			10,230			—			—			10,230
	Deferred income taxes	—			—			—			—			—
	Other assets	36			8,713			—			—			8,749
	Investments in affiliates	770,191			—			—			(770,191		)	—
	Total assets	$	930,757		$	1,028,501		$	14,498		$	(770,191	)	$	1,203,565
	Boise Cascade Company and Subsidiaries
	Consolidating Balance Sheets at June 30, 2014 (continued)
	(unaudited)
		Boise			Guarantor			Non-			Eliminations			Consolidated
		Cascade Company (Parent)			Subsidiaries			guarantor
								Subsidiaries
		(thousands)
	LIABILITIES AND STOCKHOLDERS' EQUITY
	Current
	Accounts payable
	Trade	$	2,716		$	200,839		$	769		$	—		$	204,324
	Related parties	—			2,378			—			—			2,378
	Accrued liabilities	—			—			—			—
	Compensation and benefits	21,365			30,877			346			—			52,588
	Income taxes payable	9,257			1			(9		)	—			9,249
	Interest payable	3,297			—			—			—			3,297
	Other	1,891			31,749			1,194			—			34,834
		38,526			265,844			2,300			—			306,670
	Debt
	Long-term debt	301,516			—			—			—			301,516
	Other
	Compensation and benefits	91,606			—			—			—			91,606
	Other long-term liabilities	12,300			4,664			—			—			16,964
		103,906			4,664			—			—			108,570
	Commitments and contingent liabilities
	Stockholders' equity
	Preferred stock	—			—			—			—			—
	Common stock	433			—			—			—			433
	Treasury stock	(100,000		)	—			—			—			(100,000		)
	Additional paid-in capital	498,945			—			—			—			498,945
	Accumulated other comprehensive loss	(55,257		)	—			—			—			(55,257		)
	Retained earnings	142,688			—			—			—			142,688
	Subsidiary equity	—			757,993			12,198			(770,191		)	—
	Total stockholders' equity	486,809			757,993			12,198			(770,191		)	486,809
	Total liabilities and stockholders' equity	$	930,757		$	1,028,501		$	14,498		$	(770,191	)	$	1,203,565
	Boise Cascade Company and Subsidiaries
Consolidating Balance Sheets at December 31, 2013
	Boise			Guarantor			Non-			Eliminations			Consolidated
	Cascade Company (Parent)			Subsidiaries			guarantor
							Subsidiaries
	(thousands)
ASSETS
Current
Cash and cash equivalents	$	118,198		$	25		$	26		$	—		$	118,249
Receivables
Trade, less allowances	13			151,225			1,002			—			152,240
Related parties	17			566			—			—			583
Other	(30		)	7,115			183			—			7,268
Inventories	(101		)	379,012			4,448			—			383,359
Deferred income taxes	18,143			—			8			—			18,151
Prepaid expenses and other	2,819			4,983			53			—			7,855
	139,059			542,926			5,720			—			687,705
Property and equipment, net	1,113			351,838			8,034			—			360,985
Timber deposits	—			6,266			—			—			6,266
Deferred financing costs	8,334			—			—			—			8,334
Goodwill	—			21,823			—			—			21,823
Intangible assets, net	—			10,277			—			—			10,277
Deferred income taxes	760			—			—			—			760
Other assets	36			8,000			—			—			8,036
Investments in affiliates	739,420			—			—			(739,420		)	—
Total assets	$	888,722		$	941,130		$	13,754		$	(739,420	)	$	1,104,186
Boise Cascade Company and Subsidiaries
Consolidating Balance Sheets at December 31, 2013
(continued)
	Boise			Guarantor			Non-			Eliminations			Consolidated
	Cascade Company (Parent)			Subsidiaries			guarantor
							Subsidiaries
	(thousands)
LIABILITIES AND STOCKHOLDERS' EQUITY
Current
Accounts payable
Trade	$	5,396		$	133,724		$	516		$	—		$	139,636
Related parties	402			2,082			—			—			2,484
Accrued liabilities
Compensation and benefits	17,262			42,784			481			—			60,527
Income taxes payable	163			1			2			—			166
Interest payable	3,294			—			—			—			3,294
Other	1,258			30,340			1,312			—			32,910
	27,775			208,931			2,311			—			239,017
Debt
Long-term debt	301,613			—			—			—			301,613
Other
Compensation and benefits	96,536			—			—			—			96,536
Other long-term liabilities	10,317			4,222			—			—			14,539
	106,853			4,222			—			—			111,075
Commitments and contingent liabilities
Stockholders' equity
Preferred stock	—			—			—			—			—
Common stock	432			—			—			—			432
Treasury stock	(100,000		)	—			—			—			(100,000		)
Additional paid-in capital	496,593			—			—			—			496,593
Accumulated other comprehensive loss	(55,249		)	—			—			—			(55,249		)
Retained earnings	110,705			—			—			—			110,705
Subsidiary equity	—			727,977			11,443			(739,420		)	—
Total stockholders' equity	452,481			727,977			11,443			(739,420		)	452,481
Total liabilities and stockholders' equity	$	888,722		$	941,130		$	13,754		$	(739,420	)	$	1,104,186
Consolidating Statements of Cash Flows [Table Text Block]	'
	Boise Cascade Company and Subsidiaries
	Consolidating Statements of Cash Flows
	For the Six Months Ended June 30, 2014
	(unaudited)
		Boise			Guarantor			Non-						Consolidated
		Cascade Company (Parent)			Subsidiaries			guarantor			Eliminations
								Subsidiaries
		(thousands)
	Cash provided by (used for) operations
	Net income	$	31,983		$	69,643		$	54		$	(69,697	)	$	31,983
	Items in net income not using (providing) cash
	Equity in net income of affiliates	(69,697		)	—			—			69,697			—
	Depreciation and amortization, including deferred financing costs and other	892			24,116			608			—			25,616
	Stock-based compensation	2,310			—			—			—			2,310
	Pension expense	357			—			—			—			357
	Deferred income taxes	2,721			—			—			—			2,721
	Other	—			(1,729		)	—			—			(1,729		)
	Decrease (increase) in working capital
	Receivables	(144		)	(65,162		)	(647		)	—			(65,953		)
	Inventories	(101		)	(26,573		)	(532		)	—			(27,206		)
	Prepaid expenses and other	(468		)	(2,887		)	(69		)	—			(3,424		)
	Accounts payable and accrued liabilities	(1,730		)	60,124			(1		)	—			58,393
	Pension contributions	(780		)	—			—			—			(780		)
	Income taxes payable	11,003			—			(10		)	—			10,993
	Other	(2,907		)	(1,049		)	—			—			(3,956		)
	Net cash provided by (used for) operations	(26,561		)	56,483			(597		)	—			29,325
	Cash provided by (used for) investment
	Expenditures for property and equipment	(327		)	(21,535		)	(109		)	—			(21,971		)
	Proceeds from sales of assets	—			4,637			—			—			4,637
	Other	—			40			(8		)	—			32
	Net cash used for investment	(327		)	(16,858		)	(117		)	—			(17,302		)
	Cash provided by (used for) financing
	Issuances of long-term debt, including revolving credit facility	57,600			—			—			—			57,600
	Payments of long-term debt, including revolving credit facility	(57,600		)	—			—			—			(57,600		)
	Financing costs	(11		)	—			—			—			(11		)
	Other	(342		)	—			—			—			(342		)
	Due to (from) affiliates	38,926			(39,627		)	701			—			—
	Net cash provided by (used for) financing	38,573			(39,627		)	701			—			(353		)
	Net increase (decrease) in cash and cash equivalents	11,685			(2		)	(13		)	—			11,670
	Balance at beginning of the period	118,198			25			26			—			118,249
	Balance at end of the period	$	129,883		$	23		$	13		$	—		$	129,919
	Boise Cascade Company and Subsidiaries
	Consolidating Statements of Cash Flows
	For the Six Months Ended June 30, 2013
	(unaudited)
		Boise			Guarantor			Non-			Eliminations			Consolidated
		Cascade Company (Parent)			Subsidiaries			guarantor
								Subsidiaries
		(thousands)
	Cash provided by (used for) operations
	Net income (loss)	$	91,248		$	58,093		$	(3,074	)	$	(55,019	)	$	91,248
	Items in net income (loss) not using (providing) cash
	Equity in net income of affiliates	(55,019		)	—			—			55,019			—
	Depreciation and amortization, including deferred financing costs and other	967			16,553			611			—			18,131
	Stock-based compensation	1,073			—			—			—			1,073
	Pension expense	5,434			—			—			—			5,434
	Deferred income taxes	(66,314		)	—			—			—			(66,314		)
	Other	—			(277		)	—			—			(277		)
	Decrease (increase) in working capital
	Receivables	253			(71,768		)	28			—			(71,487		)
	Inventories	—			(41,570		)	(974		)	—			(42,544		)
	Prepaid expenses and other	49			(2,474		)	(98		)	—			(2,523		)
	Accounts payable and accrued liabilities	(3,104		)	40,101			(336		)	—			36,661
Pension contributions	(9,970		)	—			—			—			(9,970		)
Income taxes payable	(877		)	1			(5		)	—			(881		)
Other	(3,397		)	(1,148		)	(1		)	—			(4,546		)
Net cash used for operations	(39,657		)	(2,489		)	(3,849		)	—			(45,995		)
Cash provided by (used for) investment
Expenditures for property and equipment	—			(13,932		)	(110		)	—			(14,042		)
Proceeds from sales of assets	—			129			417			—			546
Other	1			(3		)	12			—			10
Net cash provided by (used for) investment	1			(13,806		)	319			—			(13,486		)
Cash provided by (used for) financing
Net proceeds from issuance of common stock	262,599			—			—			—			262,599
Issuances of long-term debt, including revolving credit facility	55,000			—			—			—			55,000
Payments of long-term debt, including revolving credit facility	(80,000		)	—			—			—			(80,000		)
Financing costs	(321		)	—			—			—			(321		)
Other	—			—			191			—			191
Due to (from) affiliates	(19,469		)	16,296			3,173			—			—
Net cash provided by financing	217,809			16,296			3,364			—			237,469
Net increase (decrease) in cash and cash equivalents	178,153			1			(166		)	—			177,988
Balance at beginning of the period	45,680			35			178			—			45,893
Balance at end of the period	$	223,833		$	36		$	12		$	—		$	223,881

Level_4_Nature_of_Operations_a

Level 4 Nature of Operations and Consolidation (Details)	12 Months Ended	6 Months Ended	12 Months Ended		12 Months Ended
	Dec. 31, 2013	Jun. 30, 2014	Dec. 31, 2013	Feb. 11, 2013	Dec. 31, 2013
		BC Holdings [Member]	IPO [Member]	IPO [Member]	Secondary public offering [Member]
Shares of common stock issued in IPO	'	'	13,529,412	'	'
Ownership percentage of majority stockholder	19.80%	'	'	68.70%	'
Registered shares of common stock	'	'	'	'	18,050,000
Treasury Stock, Shares, Acquired	3,864,062	'	'	'	'
Distribution of shares of common stock	'	7,785,938	'	'	'

Level_4_Summary_of_Significant

Level 4 Summary of Significant Accounting Policies (Details) (USD $)	3 Months Ended		6 Months Ended			6 Months Ended	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014	Dec. 31, 2013
						Accounts Receivable [Member]	Accounts Receivable [Member]	6.375% senior notes [Member]	6.375% senior notes [Member]
						Credit Concentration Risk [Member]	Credit Concentration Risk [Member]
Vendor rebates and allowances	$3,700,000	'	$3,700,000	'	$4,700,000	'	'	'	'
Customer Rebates and Allowances	24,200,000	'	24,200,000	'	24,200,000	'	'	'	'
Rental expense	4,600,000	3,700,000	8,500,000	7,300,000	'	'	'	'	'
Money market funds, fair value	79,300,000	'	79,300,000	'	85,800,000	'	'	'	'
6.375% senior notes, book value	301,516,000	'	301,516,000	'	301,613,000	'	'	299,990,000	299,990,000
6.375% senior notes, fair value	'	'	'	'	'	'	'	$321,000,000	'
Concentration of credit risk	'	'	'	'	'	14.00%	13.00%	'	'

Level_4_Inventories_Details

Level 4 Inventories (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Inventory, Net [Abstract]	'	'
Finished goods and work in process	$336,417	$292,218
Logs	46,765	65,423
Other raw materials and supplies	27,383	25,718
Inventories	$410,565	$383,359

Level_4_Property_and_Equipment

Level 4 Property and Equipment (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Property and Equipement [Abstract]	'	'
Land	$37,160	$37,345
Buildings	93,145	91,594
Improvements	41,158	41,372
Office equipment and vehicles	84,529	80,340
Machinery and equipment	387,287	380,456
Construction in progress	12,377	10,063
Property, plant and equipment, gross	655,656	641,170
Less accumulated depreciation	-300,298	-280,185
Property and equipment, net	$355,358	$360,985

Summary_of_Significant_Account1

Summary of Significant Accounting Policies Parenthetical (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Vendor and Customer Rebates and Allowances [Abstract]	'	'
Customer Rebates and Allowances	$24.20	$24.20

Level_4_Income_Taxes_Details

Level 4 Income Taxes (Details) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013		Feb. 04, 2013
Income Taxes [Line Items]	'	'	'	'		'
Income tax provision (benefit)	$14,286,000	$6,797,000	$17,747,000	($54,310,000)	[1]	'
Effective income tax rate	35.10%	'	35.70%	'		'
Statutory U.S. income tax rate	35.00%	35.00%	35.00%	35.00%		'
Deferred tax assets, net	'	'	'	'		68,700,000
Income taxes paid, net	'	'	4,000,000	12,700,000		'
Income tax expense, excluding discrete items [Member]	'	'	'	'		'
Income Taxes [Line Items]	'	'	'	'		'
Income tax provision (benefit)	'	$6,800,000	'	$14,400,000		'
Effective income tax rate	'	39.50%	'	38.90%		'
[1]	EBITDA is defined as income (loss) before interest (interest expense and interest income), income taxes, and depreciation and amortization. EBITDA is the primary measure used by our chief operating decision maker to evaluate segment operating performance and to decide how to allocate resources to segments. We believe EBITDA is useful to investors because it provides a means to evaluate the operating performance of our segments and our company on an ongoing basis using criteria that are used by our internal decision makers and because it is frequently used by investors and other interested parties when comparing companies in our industry that have different financing and capital structures and/or tax rates. We believe EBITDA is a meaningful measure because it presents a transparent view of our recurring operating performance and allows management to readily view operating trends, perform analytical comparisons, and identify strategies to improve operating performance. EBITDA, however, is not a measure of our liquidity or financial performance under generally accepted accounting principles (GAAP) and should not be considered as an alternative to net income (loss), income (loss) from operations, or any other performance measure derived in accordance with GAAP or as an alternative to cash flow from operating activities as a measure of our liquidity. The use of EBITDA instead of net income (loss) or segment income (loss) has limitations as an analytical tool, including the inability to determine profitability; the exclusion of interest expense, interest income, and associated significant cash requirements; and the exclusion of depreciation and amortization, which represent unavoidable operating costs. Management compensates for the limitations of EBITDA by relying on our GAAP results. Our measure of EBITDA is not necessarily comparable to other similarly titled captions of other companies due to potential inconsistencies in the methods of calculation.The following is a reconciliation of net income to EBITDA for the consolidated company: Three Months EndedJune 30B Six Months EndedJune 30 2014B 2013B 2014B 2013 (millions)Net income(1)B $26.4B $10.4B $32.0B $91.2Interest expenseB 5.5B 4.8B 11.0B 9.7Interest incomeB (0.1)B (0.1)B (0.1)B (0.1)Income tax provision (benefit)(1)B 14.3B 6.8B 17.7B (54.3)Depreciation and amortizationB 12.5B 8.8B 24.8B 17.2EBITDAB $58.7B $30.7B $85.4B $63.7B _______________________________________B (1)The six months ended June 30, 2013 includes a $68.7 million income tax benefit associated with the recording of net deferred tax assets upon our conversion to a corporation.

Income_Taxes_Parenthetical_Det

Income Taxes Parenthetical (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Income Tax Disclosure [Abstract]	'	'	'	'
Statutory U.S. income tax rate	35.00%	35.00%	35.00%	35.00%

Level_4_Net_Income_Per_Common_

Level 4 Net Income Per Common Share (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Computation of basic and diluted net income per common share	'	'	'	'
Net income	$26,418	$10,412	$31,983	$91,248	[1]
Weighted average common shares outstanding during the period (for basic calculation)	39,420,000	43,229,000	39,399,000	40,415,000
Dilutive effect of other potential common shares	43,000	4,000	59,000	2,000
Weighted average common shares and potential common shares (for diluted calculation)	39,463,000	43,233,000	39,458,000	40,417,000
Net income per common share - Basic	$0.67	$0.24	$0.81	$2.26
Net income per common share - Diluted	$0.67	$0.24	$0.81	$2.26
Antidilutive stock awards	300,000	200,000	200,000	100,000
[1]	EBITDA is defined as income (loss) before interest (interest expense and interest income), income taxes, and depreciation and amortization. EBITDA is the primary measure used by our chief operating decision maker to evaluate segment operating performance and to decide how to allocate resources to segments. We believe EBITDA is useful to investors because it provides a means to evaluate the operating performance of our segments and our company on an ongoing basis using criteria that are used by our internal decision makers and because it is frequently used by investors and other interested parties when comparing companies in our industry that have different financing and capital structures and/or tax rates. We believe EBITDA is a meaningful measure because it presents a transparent view of our recurring operating performance and allows management to readily view operating trends, perform analytical comparisons, and identify strategies to improve operating performance. EBITDA, however, is not a measure of our liquidity or financial performance under generally accepted accounting principles (GAAP) and should not be considered as an alternative to net income (loss), income (loss) from operations, or any other performance measure derived in accordance with GAAP or as an alternative to cash flow from operating activities as a measure of our liquidity. The use of EBITDA instead of net income (loss) or segment income (loss) has limitations as an analytical tool, including the inability to determine profitability; the exclusion of interest expense, interest income, and associated significant cash requirements; and the exclusion of depreciation and amortization, which represent unavoidable operating costs. Management compensates for the limitations of EBITDA by relying on our GAAP results. Our measure of EBITDA is not necessarily comparable to other similarly titled captions of other companies due to potential inconsistencies in the methods of calculation.The following is a reconciliation of net income to EBITDA for the consolidated company: Three Months EndedJune 30B Six Months EndedJune 30 2014B 2013B 2014B 2013 (millions)Net income(1)B $26.4B $10.4B $32.0B $91.2Interest expenseB 5.5B 4.8B 11.0B 9.7Interest incomeB (0.1)B (0.1)B (0.1)B (0.1)Income tax provision (benefit)(1)B 14.3B 6.8B 17.7B (54.3)Depreciation and amortizationB 12.5B 8.8B 24.8B 17.2EBITDAB $58.7B $30.7B $85.4B $63.7B _______________________________________B (1)The six months ended June 30, 2013 includes a $68.7 million income tax benefit associated with the recording of net deferred tax assets upon our conversion to a corporation.

Level_4_Acquisitions_Details

Level 4 Acquisitions (Details) (USD $)

3 Months Ended

6 Months Ended

12 Months Ended

12 Months Ended

Jun. 30, 2013

Jun. 30, 2013

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Additional Senior Notes [Member]

6.375% senior notes [Member]

6.375% senior notes [Member]

Asset-based revolving credit facility [Member]

Asset-based revolving credit facility [Member]

Chester Wood Products LLC and Moncure Plywood LLC [Member]

Chester Wood Products LLC and Moncure Plywood LLC [Member]

Working capital target adjustment [Member]

Asset-based revolving credit facility [Member]

Business Acquisition [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Business Acquisition, Percentage of Voting Interests Acquired

'

'

'

'

'

'

'

'

'

100.00%

'

'

Aggregate purchase price of acquisition

'

'

$103,000,000

'

'

'

'

'

'

'

'

$1,000,000

Business Acquisition, Pro Forma Information [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

6.375% senior notes, book value

'

'

301,613,000

301,516,000

49,990,000

299,990,000

299,990,000

0

0

'

'

'

Interest rate

'

'

'

'

'

'

6.38%

'

'

'

'

'

Line of credit facility, amount outstanding

'

'

'

'

'

'

'

'

'

'

25,000,000

'

Sales

889,304,000

1,670,367,000

'

'

'

'

'

'

'

'

'

'

Net income

12,694,000

95,863,000

[1]

'

'

'

'

'

'

'

'

'

'

Net income per common share - Basic and Diluted

$0.32

[2]

$2.62

[2]

'

'

'

'

'

'

'

'

'

'

Recognition of beginning deferred tax balances

'

($68,700,000)

'

'

'

'

'

'

'

'

'

'

Treasury Stock, Shares, Acquired

'

'

3,864,062

'

'

'

'

'

'

'

'

'

[1]

The six months ended June 30, 2013 includes a $68.7 million income tax benefit associated with the recording of net deferred tax assets upon our conversion to a corporation in connection with our initial public offering.

[2]

For the three and six months ended June 30, 2013, the pro forma weighted average common shares outstanding has been computed to give effect to the repurchase of 3,864,062 shares of Boise Cascade common stock from BC Holdings on July 30, 2013, as if such transaction had occurred on January 1, 2013.

Level_4_Debt_Details

Level 4 Debt (Details) (USD $)

6 Months Ended

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Jun. 30, 2014

Dec. 31, 2013

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Asset-based revolving credit facility [Member]

Asset-based revolving credit facility [Member]

Original Senior Notes [Member]

Original Senior Notes [Member]

6.375% senior notes [Member]

6.375% senior notes [Member]

Additional Senior Notes [Member]

Unamortized premium on 6.375% senior notes [Member]

Unamortized premium on 6.375% senior notes [Member]

Debt [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Long-term Debt

$301,516,000

'

$301,613,000

$0

$0

'

$250,000,000

$299,990,000

$299,990,000

$49,990,000

$1,526,000

$1,623,000

Premium rate on 6.375% senior notes

'

'

'

'

'

'

'

'

'

103.50%

'

'

Interest rate

'

'

'

'

'

'

'

'

6.38%

'

'

'

Percentage of Senior Notes tendered and accepted for exchange

'

'

'

'

'

100.00%

'

'

'

99.98%

'

'

Interest paid

$10,100,000

$9,200,000

'

'

'

'

'

'

'

'

'

'

Level_4_AssetBased_Revolving_C

Level 4 Asset-Based Revolving Credit Facilities (Details) (USD $)	6 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Line of Credit Facility [Line Items]	'	'
Senior secured asset-based revolving credit facility, maximum borrowing capacity	$350,000,000	'
Senior secured asset-based revolving credit facility, current availability	342,000,000	'
Line of Credit Facility, Dividend Restrictions	'The Revolving Credit Facility generally permits dividends only if certain conditions are met, including complying with either (i) pro forma Excess Availability (as defined in the Revolving Credit Facility) equal to or exceeding 25% of the aggregate Revolver Commitments (as defined in the Revolving Credit Facility) or (ii) (x) pro forma Excess Availability equal to or exceeding 15% of the aggregate Revolver Commitment and (y) a fixed-charge coverage ratio of 1:1 on a pro forma basis.	'
Long-term Debt	301,516,000	301,613,000
Minimum [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Senior secured asset-based revolving credit facility, commitment fee rate	0.25%	'
Maximum [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Senior secured asset-based revolving credit facility, commitment fee rate	0.38%	'
Asset-based revolving credit facility [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Revolving Credit Facility, Covenant Description	'The Revolving Credit Facility also contains a requirement that we meet a 1:1 fixed-charge coverage ratio (FCCR) if Availability falls below 10% of the aggregate lending commitments (or $35 million).	'
Long-term Debt	0	0
Letters of credit outstanding	8,000,000	8,400,000
Maximum borrowings under Revolving Credit Facility	$15,600,000	'
Average interest rate on borrowings	1.65%	'
Asset-based revolving credit facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Senior secured asset-based revolving credit facility, variable interest rate	1.50%	'
Asset-based revolving credit facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Senior secured asset-based revolving credit facility, variable interest rate	2.00%	'
Asset-based revolving credit facility [Member] | Base Rate [Member] | Minimum [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Senior secured asset-based revolving credit facility, variable interest rate	0.50%	'
Asset-based revolving credit facility [Member] | Base Rate [Member] | Maximum [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Senior secured asset-based revolving credit facility, variable interest rate	1.00%	'

Debt_Parenthetical_Details

Debt Parenthetical (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Line of Credit Facility [Line Items]	'	'
Long-term Debt	$301,516,000	$301,613,000
Asset-based revolving credit facility [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Long-term Debt	$0	$0

Level_4_Retirement_and_Benefit

Level 4 Retirement and Benefit Plans (Details) (USD $)	3 Months Ended		6 Months Ended			1 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2014	Jul. 31, 2014
					Scenario, Forecast [Member]	Subsequent Event [Member]
Net periodic benefit cost [Abstract]	'	'	'	'	'	'
Service cost	$414,000	$671,000	$815,000	$1,342,000	'	'
Interest cost	4,929,000	4,650,000	10,080,000	9,292,000	'	'
Expected return on plan assets	-5,258,000	-4,916,000	-10,526,000	-9,782,000	'	'
Amortization of actuarial (gain) loss	-6,000	2,281,000	-12,000	4,537,000	'	'
Amortization of prior service costs	0	22,000	0	45,000	'	'
Net periodic benefit cost	79,000	2,708,000	357,000	5,434,000	'	'
Pension contributions [Abstract]	'	'	'	'	'	'
Pension contributions	'	'	780,000	9,970,000	'	10,800,000
Estimated remaining 2014 contributions	'	'	'	'	$11,500,000	'

Level_4_StockBased_Compensatio

Level 4 Stock-Based Compensation (Details) (USD $)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Stock-Based Compensation Awards [Abstract]	'	'	'	'	'
PSUs Award Description	'	'	'The number of shares actually awarded will range from 0% to 200% of the target amount, depending upon Boise Cascadebs 2014 EBITDA, defined as income before interest (interest expense and interest income), income taxes, and depreciation and amortization, determined in accordance with the related grant agreement.	'	'
2013 Performance Shares Target Percentage Earned	'	'	'	'	112.00%
PSUs and RSUs retirement eligible employee clause	'	'	'However, 100% of PSUs and RSUs granted to retirement-eligible employees (age 62 or older with 15 years of service, or age 65 or older) vest on the later of December 31 after grant date or the date upon which they become retirement eligible.	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]	'	'	'	'	'
Stock options granted in 2013	'	'	'	'	161,257
Number of Options [Abstract]	'	'	'	'	'
Stock options, Outstanding, December 31, 2013	'	'	161,257	'	'
Stock options, Exercised	'	'	-440	'	'
Stock options, Cancelled/Forfeited	'	'	-6,801	'	'
Stock options, Outstanding, June 30, 2014	154,016	'	154,016	'	161,257
Stock options, Vested and expected to vest, June 30, 2014	133,631	'	133,631	'	'
Stock options, Exercisable, June 30, 2014	52,686	'	52,686	'	'
Weighted Average Exercise Price Per Option [Abstract]	'	'	'	'	'
Weighted average exercise price, Outstanding at December 31, 2013	'	'	$27.19	'	'
Weighted Average Exercise Price, Exercised	'	'	$27.19	'	'
Weighted average exercise price, Cancelled/Forfeited	'	'	$27.19	'	'
Weighted average exercise price, Outstanding at June 30, 2014	$27.19	'	$27.19	'	$27.19
Weighted average exercise price, Vested and expected to vest, June 30, 2014	$27.19	'	$27.19	'	'
Weighted average exercise price, Exercisable, June 30, 2014	$27.19	'	$27.19	'	'
Weighted Average Remaining Contractual Life (years) [Abstract]	'	'	'	'	'
Weighted average remaining life (years), Outstanding, June 30, 2014	'	'	'8 years 8 months	'	'
Weighted average remaining life (years), Vested and expected to vest, June 30, 2014	'	'	'8 years 8 months	'	'
Weighted average remaining life (years), Exercisable, June 30, 2014	'	'	'8 years 8 months	'	'
Aggregate Intrinsic Value (thousands) [Abstract]	'	'	'	'	'
Aggregate intrinsic value (thousands), Outstanding, June 30, 2014	$223,000	'	$223,000	'	'
Aggregate intrinsic value (thousands), Vested and expected to vest, June 30, 2014	194,000	'	194,000	'	'
Aggregate intrinsic value (thousands), Exercisable, June 30, 2014	76,000	'	76,000	'	'
Compensation Expense [Abstract]	'	'	'	'	'
Stock-based compensation expense	1,468,000	830,000	2,310,000	1,073,000	'
Income tax benefit related to stock-based compensation	'	'	900,000	400,000	'
Remaining unrecognized compensation expense	6,100,000	'	6,100,000	'	'
Remaining unrecognized compensation expense recognized over a weighted-average period in years	'	'	'1 year 9 months	'	'
Performance Stock Unit [Member]	'	'	'	'	'
Stock-Based Compensation Awards [Abstract]	'	'	'	'	'
Fair Market Value of PSUs	'	'	1,600,000	'	'
Number of shares [Abstract]	'	'	'	'	'
Outstanding, December 31, 2013	'	'	90,124	'	'
Performance true-up	'	'	10,767	'	'
Vested	'	'	-55,276	'	'
Granted	'	'	100,692	'	90,124
Outstanding, June 30, 2014	146,307	'	146,307	'	90,124
Weighted Average Grant Date Fair Value [Abstract]	'	'	'	'	'
Outstanding, December 31, 2013, Weighted Average Grant Date Fair Value	'	'	$26.65	'	'
Performance true-up, Weighted Average Grant Date Fair Value	'	'	$26.65	'	'
Vested, Weighted Average Grant Date Fair Value	'	'	$26.65	'	'
Granted, Weighted Average Grant Date Fair Value	'	'	$30.32	'	'
Outstanding, June 30, 2014, Weighted Average Grant Date Fair Value	$29.18	'	$29.18	'	$26.65
Compensation Expense [Abstract]	'	'	'	'	'
Stock-based compensation expense	683,000	554,000	1,050,000	694,000	'
Restricted Stock Unit [Member]	'	'	'	'	'
Number of shares [Abstract]	'	'	'	'	'
Outstanding, December 31, 2013	'	'	14,161	'	'
Vested	'	'	-14,161	'	'
Granted	'	'	122,581	'	14,161
Outstanding, June 30, 2014	122,581	'	122,581	'	14,161
Weighted Average Grant Date Fair Value [Abstract]	'	'	'	'	'
Outstanding, December 31, 2013, Weighted Average Grant Date Fair Value	'	'	$26.65	'	'
Vested, Weighted Average Grant Date Fair Value	'	'	$26.65	'	'
Granted, Weighted Average Grant Date Fair Value	'	'	$30.29	'	'
Outstanding, June 30, 2014, Weighted Average Grant Date Fair Value	$30.29	'	$30.29	'	$26.65
Compensation Expense [Abstract]	'	'	'	'	'
Stock-based compensation expense	602,000	81,000	884,000	111,000	'
Stock Options [Member]	'	'	'	'	'
Compensation Expense [Abstract]	'	'	'	'	'
Stock-based compensation expense	$183,000	$195,000	$376,000	$268,000	'

Level_4_Accumulated_Other_Comp

Level 4 Accumulated Other Comprehensive Loss (Details) (USD $)	3 Months Ended				6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014		Jun. 30, 2013		Jun. 30, 2014		Jun. 30, 2013
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]	'		'		'		'
Beginning Balance	($55,253)		($119,820)		($55,249)		($121,229)
Defined benefit plans, amounts reclassified from accumulated other comprehensive loss, net of tax	-4	[1]	1,425	[1]	-8	[1]	2,834	[1]
Ending Balance	($55,257)		($118,395)		($55,257)		($118,395)
[1]	Represents amounts reclassified from accumulated other comprehensive loss. These amounts are included in the computation of net periodic pension cost. For additional information, see Note 7, Retirement and Benefit Plans.

Accumulated_Other_Comprehensiv1

Accumulated Other Comprehensive Loss Parenthetical (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]	'	'	'	'
Other comprehensive income, reclassification adjustment from AOCI, pension plans, tax	($2)	$878	($4)	$1,748

Level_4_Outsourcing_Services_A

Level 4 Outsourcing Services Agreement (Details) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Outsourcing Services Agreement [Abstract]	'	'	'	'
Outsourced corporate staff costs	$3.90	$4	$7.80	$7.90

Level_4_Transactions_With_Rela

Level 4 Transactions With Related Party (Details) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Equity Method Investee [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Variable Interest Entity Ownership Percentage	'	'	50.00%	'
Co-venturer [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Variable Interest Entity Ownership Percentage	'	'	50.00%	'
Revenue from Related Parties	$7.10	$5.30	$14.30	$11.50
Fiber Costs from Related Parties	$18.90	$16.80	$35	$32.50

Level_4_Segment_Information_De

Level 4 Segment Information (Details) (USD $)	3 Months Ended				6 Months Ended
	Jun. 30, 2014		Jun. 30, 2013		Jun. 30, 2014		Jun. 30, 2013
					Integer
Segment Reporting Information [Line Items]	'		'		'		'
Number of Reportable Segments	'		'		3		'
Sales	'		'		'		'
Sales	$961,187,000		$852,295,000		$1,728,367,000		$1,597,173,000
Other Segment Information [Abstract]	'		'		'		'
Income (loss) before income taxes	40,704,000		17,209,000		49,730,000		36,938,000
Depreciation and amortization	12,482,000		8,766,000		24,802,000		17,243,000
EBITDA	58,700,000	[1]	30,700,000	[1]	85,400,000	[1]	63,700,000	[1]
Reconciliation from Segment Totals to Consolidated [Abstract]	'		'		'		'
Interest expense	-5,519,000		-4,781,000		-11,031,000		-9,672,000
Interest income	53,000		62,000		123,000		124,000
Income (loss) before income taxes	40,704,000		17,209,000		49,730,000		36,938,000
Wood Products [Member]	'		'		'		'
Sales	'		'		'		'
Sales	351,000,000		280,400,000		644,300,000		549,600,000
Other Segment Information [Abstract]	'		'		'		'
Income (loss) before income taxes	31,200,000		23,000,000		44,300,000		43,900,000
Depreciation and amortization	10,000,000		6,500,000		20,000,000		12,800,000
EBITDA	41,300,000	[1]	29,600,000	[1]	64,300,000	[1]	56,600,000	[1]
Reconciliation from Segment Totals to Consolidated [Abstract]	'		'		'		'
Income (loss) before income taxes	31,200,000		23,000,000		44,300,000		43,900,000
Building Materials Distribution [Member]	'		'		'		'
Sales	'		'		'		'
Sales	758,400,000		681,500,000		1,343,900,000		1,262,600,000
Other Segment Information [Abstract]	'		'		'		'
Income (loss) before income taxes	19,400,000		3,300,000		25,300,000		11,300,000
Depreciation and amortization	2,400,000		2,200,000		4,700,000		4,400,000
EBITDA	21,800,000	[1]	5,500,000	[1]	30,000,000	[1]	15,700,000	[1]
Reconciliation from Segment Totals to Consolidated [Abstract]	'		'		'		'
Income (loss) before income taxes	19,400,000		3,300,000		25,300,000		11,300,000
Corporate and Other [Member]	'		'		'		'
Sales	'		'		'		'
Sales	0		0		0		0
Other Segment Information [Abstract]	'		'		'		'
Income (loss) before income taxes	-4,400,000		-4,400,000		-8,900,000		-8,600,000
Depreciation and amortization	0		0		100,000		100,000
EBITDA	-4,400,000	[1]	-4,400,000	[1]	-8,800,000	[1]	-8,600,000	[1]
Reconciliation from Segment Totals to Consolidated [Abstract]	'		'		'		'
Income (loss) before income taxes	-4,400,000		-4,400,000		-8,900,000		-8,600,000
Intersegment Eliminations [Member]	'		'		'		'
Sales	'		'		'		'
Sales	-148,200,000		-109,600,000		-259,800,000		-215,100,000
Operating Segments [Member]	'		'		'		'
Sales	'		'		'		'
Sales	961,200,000		852,300,000		1,728,400,000		1,597,200,000
Other Segment Information [Abstract]	'		'		'		'
Income (loss) before income taxes	46,200,000		21,900,000		60,600,000		46,500,000
Reconciliation from Segment Totals to Consolidated [Abstract]	'		'		'		'
Income (loss) before income taxes	46,200,000		21,900,000		60,600,000		46,500,000
Operating Segments [Member] | Wood Products [Member]	'		'		'		'
Sales	'		'		'		'
Sales	202,900,000		170,800,000		384,500,000		334,600,000
Operating Segments [Member] | Building Materials Distribution [Member]	'		'		'		'
Sales	'		'		'		'
Sales	758,300,000		681,500,000		1,343,800,000		1,262,600,000
Operating Segments [Member] | Corporate and Other [Member]	'		'		'		'
Sales	'		'		'		'
Sales	0		0		0		0
Intersegment Eliminations [Member]	'		'		'		'
Sales	'		'		'		'
Sales	0		0		0		0
Intersegment Eliminations [Member] | Wood Products [Member]	'		'		'		'
Sales	'		'		'		'
Sales	148,100,000		109,600,000		259,700,000		215,100,000
Intersegment Eliminations [Member] | Building Materials Distribution [Member]	'		'		'		'
Sales	'		'		'		'
Sales	100,000		0		100,000		0
Intersegment Eliminations [Member] | Corporate and Other [Member]	'		'		'		'
Sales	'		'		'		'
Sales	0		0		0		0
Intersegment Eliminations [Member] | Intersegment Eliminations [Member]	'		'		'		'
Sales	'		'		'		'
Sales	($148,200,000)		($109,600,000)		($259,800,000)		($215,100,000)
[1]	EBITDA is defined as income (loss) before interest (interest expense and interest income), income taxes, and depreciation and amortization. EBITDA is the primary measure used by our chief operating decision maker to evaluate segment operating performance and to decide how to allocate resources to segments. We believe EBITDA is useful to investors because it provides a means to evaluate the operating performance of our segments and our company on an ongoing basis using criteria that are used by our internal decision makers and because it is frequently used by investors and other interested parties when comparing companies in our industry that have different financing and capital structures and/or tax rates. We believe EBITDA is a meaningful measure because it presents a transparent view of our recurring operating performance and allows management to readily view operating trends, perform analytical comparisons, and identify strategies to improve operating performance. EBITDA, however, is not a measure of our liquidity or financial performance under generally accepted accounting principles (GAAP) and should not be considered as an alternative to net income (loss), income (loss) from operations, or any other performance measure derived in accordance with GAAP or as an alternative to cash flow from operating activities as a measure of our liquidity. The use of EBITDA instead of net income (loss) or segment income (loss) has limitations as an analytical tool, including the inability to determine profitability; the exclusion of interest expense, interest income, and associated significant cash requirements; and the exclusion of depreciation and amortization, which represent unavoidable operating costs. Management compensates for the limitations of EBITDA by relying on our GAAP results. Our measure of EBITDA is not necessarily comparable to other similarly titled captions of other companies due to potential inconsistencies in the methods of calculation.The following is a reconciliation of net income to EBITDA for the consolidated company: Three Months EndedJune 30B Six Months EndedJune 30 2014B 2013B 2014B 2013 (millions)Net income(1)B $26.4B $10.4B $32.0B $91.2Interest expenseB 5.5B 4.8B 11.0B 9.7Interest incomeB (0.1)B (0.1)B (0.1)B (0.1)Income tax provision (benefit)(1)B 14.3B 6.8B 17.7B (54.3)Depreciation and amortizationB 12.5B 8.8B 24.8B 17.2EBITDAB $58.7B $30.7B $85.4B $63.7B _______________________________________B (1)The six months ended June 30, 2013 includes a $68.7 million income tax benefit associated with the recording of net deferred tax assets upon our conversion to a corporation.

Level_4_Reconciliation_of_Net_

Level 4 Reconciliation of Net Income (Loss) to EBITDA (Details) (USD $)	3 Months Ended				6 Months Ended
	Jun. 30, 2014		Jun. 30, 2013		Jun. 30, 2014		Jun. 30, 2013
Segment Information [Abstract]	'		'		'		'
Net income	$26,418,000		$10,412,000		$31,983,000		$91,248,000	[1]
Interest expense	5,519,000		4,781,000		11,031,000		9,672,000
Interest income	-53,000		-62,000		-123,000		-124,000
Income tax provision (benefit)	14,286,000		6,797,000		17,747,000		-54,310,000	[1]
Depreciation and amortization	12,482,000		8,766,000		24,802,000		17,243,000
EBITDA	58,700,000	[1]	30,700,000	[1]	85,400,000	[1]	63,700,000	[1]
Recognition of beginning deferred tax balances	'		'		'		($68,700,000)
[1]	EBITDA is defined as income (loss) before interest (interest expense and interest income), income taxes, and depreciation and amortization. EBITDA is the primary measure used by our chief operating decision maker to evaluate segment operating performance and to decide how to allocate resources to segments. We believe EBITDA is useful to investors because it provides a means to evaluate the operating performance of our segments and our company on an ongoing basis using criteria that are used by our internal decision makers and because it is frequently used by investors and other interested parties when comparing companies in our industry that have different financing and capital structures and/or tax rates. We believe EBITDA is a meaningful measure because it presents a transparent view of our recurring operating performance and allows management to readily view operating trends, perform analytical comparisons, and identify strategies to improve operating performance. EBITDA, however, is not a measure of our liquidity or financial performance under generally accepted accounting principles (GAAP) and should not be considered as an alternative to net income (loss), income (loss) from operations, or any other performance measure derived in accordance with GAAP or as an alternative to cash flow from operating activities as a measure of our liquidity. The use of EBITDA instead of net income (loss) or segment income (loss) has limitations as an analytical tool, including the inability to determine profitability; the exclusion of interest expense, interest income, and associated significant cash requirements; and the exclusion of depreciation and amortization, which represent unavoidable operating costs. Management compensates for the limitations of EBITDA by relying on our GAAP results. Our measure of EBITDA is not necessarily comparable to other similarly titled captions of other companies due to potential inconsistencies in the methods of calculation.The following is a reconciliation of net income to EBITDA for the consolidated company: Three Months EndedJune 30B Six Months EndedJune 30 2014B 2013B 2014B 2013 (millions)Net income(1)B $26.4B $10.4B $32.0B $91.2Interest expenseB 5.5B 4.8B 11.0B 9.7Interest incomeB (0.1)B (0.1)B (0.1)B (0.1)Income tax provision (benefit)(1)B 14.3B 6.8B 17.7B (54.3)Depreciation and amortizationB 12.5B 8.8B 24.8B 17.2EBITDAB $58.7B $30.7B $85.4B $63.7B _______________________________________B (1)The six months ended June 30, 2013 includes a $68.7 million income tax benefit associated with the recording of net deferred tax assets upon our conversion to a corporation.

Consolidating_Guarantor_and_No1

Consolidating Guarantor and Nonguarantor Financial Information Level 4 Consolidating Guarantor and Nonguarantor Financial Information (Details)	Jun. 30, 2014
Consolidating Guarantor and Nonguarantor Financial Information [Abstract]	'
Percentage of guarantors of Senior Notes owned by Boise Cascade	100.00%

Level_4_Consolidating_Statemen

Level 4 Consolidating Statements of Comprehensive Income (Loss) (Details) (USD $)	3 Months Ended				6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014		Jun. 30, 2013		Jun. 30, 2014		Jun. 30, 2013
Sales	'		'		'		'
Sales	$961,187		$852,295		$1,728,367		$1,597,173
Costs and expenses	'		'		'		'
Materials, labor, and other operating expenses (excluding depreciation)	823,532		750,996		1,496,140		1,395,843
Depreciation and amortization	12,482		8,766		24,802		17,243
Selling and distribution expenses	67,181		60,102		126,111		117,106
General and administrative expenses	11,925		10,251		22,590		20,297
Other (income) expense, net	163		-39		-1,737		-173
Total costs and expenses	915,283		830,076		1,667,906		1,550,316
Income (loss) from operations	45,904		22,219		60,461		46,857
Foreign currency exchange gain (loss)	266		-291		177		-371
Interest expense	-5,519		-4,781		-11,031		-9,672
Interest income	53		62		123		124
Total nonoperating income (expense)	-5,200		-5,010		-10,731		-9,919
Income (loss) before income taxes and equity in net income of affiliates	40,704		17,209		49,730		36,938
Income tax (provision) benefit	-14,286		-6,797		-17,747		54,310	[1]
Income (loss) before equity in net income of affiliates	26,418		10,412		31,983		91,248
Equity in net income of affiliates	0		0		0		0
Net income (loss)	26,418		10,412		31,983		91,248	[1]
Defined benefit pension plans	'		'		'		'
Amortization of actuarial (gain) loss	-4		1,411		-8		2,806
Amortization of prior service costs, net of tax	0		14		0		28
Other comprehensive income (loss), net of tax	-4	[2]	1,425	[2]	-8	[2]	2,834	[2]
Comprehensive income	26,414		11,837		31,975		94,082
Boise Cascade Company (Parent) [Member]	'		'		'		'
Sales	'		'		'		'
Sales	0		0		0		0
Costs and expenses	'		'		'		'
Materials, labor, and other operating expenses (excluding depreciation)	0		0		0		0
Depreciation and amortization	43		33		77		79
Selling and distribution expenses	0		0		0		0
General and administrative expenses	4,657		4,045		8,932		8,148
Other (income) expense, net	-9		5		0		7
Total costs and expenses	4,691		4,083		9,009		8,234
Income (loss) from operations	-4,691		-4,083		-9,009		-8,234
Foreign currency exchange gain (loss)	170		-200		108		-230
Interest expense	-5,519		-4,781		-11,031		-9,672
Interest income	3		27		8		55
Total nonoperating income (expense)	-5,346		-4,954		-10,915		-9,847
Income (loss) before income taxes and equity in net income of affiliates	-10,037		-9,037		-19,924		-18,081
Income tax (provision) benefit	-14,311		-6,797		-17,790		54,310
Income (loss) before equity in net income of affiliates	-24,348		-15,834		-37,714		36,229
Equity in net income of affiliates	50,766		26,246		69,697		55,019
Net income (loss)	26,418		10,412		31,983		91,248
Defined benefit pension plans	'		'		'		'
Amortization of actuarial (gain) loss	-4		1,411		-8		2,806
Amortization of prior service costs, net of tax	'		14		'		28
Other comprehensive income (loss), net of tax	-4		1,425		-8		2,834
Comprehensive income	26,414		11,837		31,975		94,082
Guarantor Subsidiaries [Member]	'		'		'		'
Sales	'		'		'		'
Sales	957,289		848,515		1,721,359		1,590,898
Costs and expenses	'		'		'		'
Materials, labor, and other operating expenses (excluding depreciation)	821,453		746,539		1,491,203		1,388,126
Depreciation and amortization	12,137		8,429		24,116		16,553
Selling and distribution expenses	66,587		59,461		124,862		115,833
General and administrative expenses	6,651		5,891		13,066		11,762
Other (income) expense, net	295		261		-1,335		487
Total costs and expenses	907,123		820,581		1,651,912		1,532,761
Income (loss) from operations	50,166		27,934		69,447		58,137
Foreign currency exchange gain (loss)	29		-69		38		-113
Interest expense	0		0		0		0
Interest income	50		35		115		69
Total nonoperating income (expense)	79		-34		153		-44
Income (loss) before income taxes and equity in net income of affiliates	50,245		27,900		69,600		58,093
Income tax (provision) benefit	25		0		43		0
Income (loss) before equity in net income of affiliates	50,270		27,900		69,643		58,093
Equity in net income of affiliates	0		0		0		0
Net income (loss)	50,270		27,900		69,643		58,093
Defined benefit pension plans	'		'		'		'
Amortization of actuarial (gain) loss	0		0		0		0
Amortization of prior service costs, net of tax	'		0		'		0
Other comprehensive income (loss), net of tax	0		0		0		0
Comprehensive income	50,270		27,900		69,643		58,093
Non-guarantor Subsidiaries [Member]	'		'		'		'
Sales	'		'		'		'
Sales	9,683		6,700		15,358		11,833
Costs and expenses	'		'		'		'
Materials, labor, and other operating expenses (excluding depreciation)	8,481		7,692		13,879		13,662
Depreciation and amortization	302		304		609		611
Selling and distribution expenses	594		641		1,249		1,273
General and administrative expenses	0		0		0		0
Other (income) expense, net	-123		-305		-402		-667
Total costs and expenses	9,254		8,332		15,335		14,879
Income (loss) from operations	429		-1,632		23		-3,046
Foreign currency exchange gain (loss)	67		-22		31		-28
Interest expense	0		0		0		0
Interest income	0		0		0		0
Total nonoperating income (expense)	67		-22		31		-28
Income (loss) before income taxes and equity in net income of affiliates	496		-1,654		54		-3,074
Income tax (provision) benefit	0		0		0		0
Income (loss) before equity in net income of affiliates	496		-1,654		54		-3,074
Equity in net income of affiliates	0		0		0		0
Net income (loss)	496		-1,654		54		-3,074
Defined benefit pension plans	'		'		'		'
Amortization of actuarial (gain) loss	0		0		0		0
Amortization of prior service costs, net of tax	'		0		'		0
Other comprehensive income (loss), net of tax	0		0		0		0
Comprehensive income	496		-1,654		54		-3,074
Eliminations [Member]	'		'		'		'
Sales	'		'		'		'
Sales	-5,785		-2,920		-8,350		-5,558
Costs and expenses	'		'		'		'
Materials, labor, and other operating expenses (excluding depreciation)	-6,402		-3,235		-8,942		-5,945
Depreciation and amortization	0		0		0		0
Selling and distribution expenses	0		0		0		0
General and administrative expenses	617		315		592		387
Other (income) expense, net	0		0		0		0
Total costs and expenses	-5,785		-2,920		-8,350		-5,558
Income (loss) from operations	0		0		0		0
Foreign currency exchange gain (loss)	0		0		0		0
Interest expense	0		0		0		0
Interest income	0		0		0		0
Total nonoperating income (expense)	0		0		0		0
Income (loss) before income taxes and equity in net income of affiliates	0		0		0		0
Income tax (provision) benefit	0		0		0		0
Income (loss) before equity in net income of affiliates	0		0		0		0
Equity in net income of affiliates	-50,766		-26,246		-69,697		-55,019
Net income (loss)	-50,766		-26,246		-69,697		-55,019
Defined benefit pension plans	'		'		'		'
Amortization of actuarial (gain) loss	0		0		0		0
Amortization of prior service costs, net of tax	'		0		'		0
Other comprehensive income (loss), net of tax	0		0		0		0
Comprehensive income	-50,766		-26,246		-69,697		-55,019
Reportable Legal Entities [Member]	'		'		'		'
Sales	'		'		'		'
Sales	961,187		852,295		1,728,367		1,597,173
Reportable Legal Entities [Member] | Boise Cascade Company (Parent) [Member]	'		'		'		'
Sales	'		'		'		'
Sales	0		0		0		0
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]	'		'		'		'
Sales	'		'		'		'
Sales	957,289		848,515		1,721,359		1,590,898
Reportable Legal Entities [Member] | Non-guarantor Subsidiaries [Member]	'		'		'		'
Sales	'		'		'		'
Sales	3,898		3,780		7,008		6,275
Reportable Legal Entities [Member] | Eliminations [Member]	'		'		'		'
Sales	'		'		'		'
Sales	0		0		0		0
Intersegment Eliminations [Member]	'		'		'		'
Sales	'		'		'		'
Sales	0		0		0		0
Intersegment Eliminations [Member] | Boise Cascade Company (Parent) [Member]	'		'		'		'
Sales	'		'		'		'
Sales	0		0		0		0
Intersegment Eliminations [Member] | Guarantor Subsidiaries [Member]	'		'		'		'
Sales	'		'		'		'
Sales	0		0		0		0
Intersegment Eliminations [Member] | Non-guarantor Subsidiaries [Member]	'		'		'		'
Sales	'		'		'		'
Sales	5,785		2,920		8,350		5,558
Intersegment Eliminations [Member] | Eliminations [Member]	'		'		'		'
Sales	'		'		'		'
Sales	($5,785)		($2,920)		($8,350)		($5,558)
[1]	EBITDA is defined as income (loss) before interest (interest expense and interest income), income taxes, and depreciation and amortization. EBITDA is the primary measure used by our chief operating decision maker to evaluate segment operating performance and to decide how to allocate resources to segments. We believe EBITDA is useful to investors because it provides a means to evaluate the operating performance of our segments and our company on an ongoing basis using criteria that are used by our internal decision makers and because it is frequently used by investors and other interested parties when comparing companies in our industry that have different financing and capital structures and/or tax rates. We believe EBITDA is a meaningful measure because it presents a transparent view of our recurring operating performance and allows management to readily view operating trends, perform analytical comparisons, and identify strategies to improve operating performance. EBITDA, however, is not a measure of our liquidity or financial performance under generally accepted accounting principles (GAAP) and should not be considered as an alternative to net income (loss), income (loss) from operations, or any other performance measure derived in accordance with GAAP or as an alternative to cash flow from operating activities as a measure of our liquidity. The use of EBITDA instead of net income (loss) or segment income (loss) has limitations as an analytical tool, including the inability to determine profitability; the exclusion of interest expense, interest income, and associated significant cash requirements; and the exclusion of depreciation and amortization, which represent unavoidable operating costs. Management compensates for the limitations of EBITDA by relying on our GAAP results. Our measure of EBITDA is not necessarily comparable to other similarly titled captions of other companies due to potential inconsistencies in the methods of calculation.The following is a reconciliation of net income to EBITDA for the consolidated company: Three Months EndedJune 30B Six Months EndedJune 30 2014B 2013B 2014B 2013 (millions)Net income(1)B $26.4B $10.4B $32.0B $91.2Interest expenseB 5.5B 4.8B 11.0B 9.7Interest incomeB (0.1)B (0.1)B (0.1)B (0.1)Income tax provision (benefit)(1)B 14.3B 6.8B 17.7B (54.3)Depreciation and amortizationB 12.5B 8.8B 24.8B 17.2EBITDAB $58.7B $30.7B $85.4B $63.7B _______________________________________B (1)The six months ended June 30, 2013 includes a $68.7 million income tax benefit associated with the recording of net deferred tax assets upon our conversion to a corporation.
[2]	Represents amounts reclassified from accumulated other comprehensive loss. These amounts are included in the computation of net periodic pension cost. For additional information, see Note 7, Retirement and Benefit Plans.

Level_4_Consolidating_Balance_

Level 4 Consolidating Balance Sheets (Details) (USD $)	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012
Current Assets	'	'	'	'	'	'
Cash and cash equivalents	$129,919,000	'	$118,249,000	$223,881,000	'	$45,893,000
Receivables	'	'	'	'	'	'
Trade, less allowances	218,940,000	'	152,240,000	'	'	'
Related parties	714,000	'	583,000	'	'	'
Other	6,373,000	'	7,268,000	'	'	'
Inventories	410,565,000	'	383,359,000	'	'	'
Deferred income taxes	18,028,000	'	18,151,000	'	'	'
Prepaid expenses and other	8,727,000	'	7,855,000	'	'	'
Total current assets	793,266,000	'	687,705,000	'	'	'
Property and equipment, net	355,358,000	'	360,985,000	'	'	'
Timber deposits	6,386,000	'	6,266,000	'	'	'
Deferred financing costs	7,753,000	'	8,334,000	'	'	'
Goodwill	21,823,000	'	21,823,000	'	'	'
Intangible assets, net	10,230,000	'	10,277,000	'	'	'
Deferred income taxes	0	'	760,000	'	'	'
Other assets	8,749,000	'	8,036,000	'	'	'
Investments in affiliates	0	'	0	'	'	'
Total assets	1,203,565,000	'	1,104,186,000	'	'	'
Accounts payable	'	'	'	'	'	'
Trade	204,324,000	'	139,636,000	'	'	'
Related parties	2,378,000	'	2,484,000	'	'	'
Accrued liabilities	'	'	'	'	'	'
Compensation and benefits	52,588,000	'	60,527,000	'	'	'
Income taxes payable	9,249,000	'	166,000	'	'	'
Interest payable	3,297,000	'	3,294,000	'	'	'
Other	34,834,000	'	32,910,000	'	'	'
Total current liabilities	306,670,000	'	239,017,000	'	'	'
Debt	'	'	'	'	'	'
Long-term Debt	301,516,000	'	301,613,000	'	'	'
Other	'	'	'	'	'	'
Compensation and benefits	91,606,000	'	96,536,000	'	'	'
Other long-term liabilities	16,964,000	'	14,539,000	'	'	'
Total other liabilities	108,570,000	'	111,075,000	'	'	'
Commitments and contingent liabilities	'	'	'	'	'	'
Stockholders' equity	'	'	'	'	'	'
Preferred stock	0	'	0	'	'	'
Common stock	433,000	'	432,000	'	'	'
Treasury Stock	-100,000,000	'	-100,000,000	'	'	'
Additional paid-in capital	498,945,000	'	496,593,000	'	'	'
Accumulated other comprehensive loss	-55,257,000	-55,253,000	-55,249,000	-118,395,000	-119,820,000	-121,229,000
Retained earnings	142,688,000	'	110,705,000	'	'	'
Subsidiary equity	0	'	0	'	'	'
Total stockholders' equity	486,809,000	'	452,481,000	'	'	'
Total liabilities and stockholders' equity	1,203,565,000	'	1,104,186,000	'	'	'
Boise Cascade Company (Parent) [Member]	'	'	'	'	'	'
Current Assets	'	'	'	'	'	'
Cash and cash equivalents	129,883,000	'	118,198,000	223,833,000	'	45,680,000
Receivables	'	'	'	'	'	'
Trade, less allowances	116,000	'	13,000	'	'	'
Related parties	0	'	17,000	'	'	'
Other	11,000	'	-30,000	'	'	'
Inventories	0	'	-101,000	'	'	'
Deferred income taxes	18,020,000	'	18,143,000	'	'	'
Prepaid expenses and other	3,334,000	'	2,819,000	'	'	'
Total current assets	151,364,000	'	139,059,000	'	'	'
Property and equipment, net	1,413,000	'	1,113,000	'	'	'
Timber deposits	0	'	0	'	'	'
Deferred financing costs	7,753,000	'	8,334,000	'	'	'
Goodwill	0	'	0	'	'	'
Intangible assets, net	0	'	0	'	'	'
Deferred income taxes	0	'	760,000	'	'	'
Other assets	36,000	'	36,000	'	'	'
Investments in affiliates	770,191,000	'	739,420,000	'	'	'
Total assets	930,757,000	'	888,722,000	'	'	'
Accounts payable	'	'	'	'	'	'
Trade	2,716,000	'	5,396,000	'	'	'
Related parties	0	'	402,000	'	'	'
Accrued liabilities	'	'	'	'	'	'
Compensation and benefits	21,365,000	'	17,262,000	'	'	'
Income taxes payable	9,257,000	'	163,000	'	'	'
Interest payable	3,297,000	'	3,294,000	'	'	'
Other	1,891,000	'	1,258,000	'	'	'
Total current liabilities	38,526,000	'	27,775,000	'	'	'
Debt	'	'	'	'	'	'
Long-term Debt	301,516,000	'	301,613,000	'	'	'
Other	'	'	'	'	'	'
Compensation and benefits	91,606,000	'	96,536,000	'	'	'
Other long-term liabilities	12,300,000	'	10,317,000	'	'	'
Total other liabilities	103,906,000	'	106,853,000	'	'	'
Commitments and contingent liabilities	'	'	'	'	'	'
Stockholders' equity	'	'	'	'	'	'
Preferred stock	0	'	0	'	'	'
Common stock	433,000	'	432,000	'	'	'
Treasury Stock	-100,000,000	'	-100,000,000	'	'	'
Additional paid-in capital	498,945,000	'	496,593,000	'	'	'
Accumulated other comprehensive loss	-55,257,000	'	-55,249,000	'	'	'
Retained earnings	142,688,000	'	110,705,000	'	'	'
Subsidiary equity	0	'	0	'	'	'
Total stockholders' equity	486,809,000	'	452,481,000	'	'	'
Total liabilities and stockholders' equity	930,757,000	'	888,722,000	'	'	'
Guarantor Subsidiaries [Member]	'	'	'	'	'	'
Current Assets	'	'	'	'	'	'
Cash and cash equivalents	23,000	'	25,000	36,000	'	35,000
Receivables	'	'	'	'	'	'
Trade, less allowances	217,253,000	'	151,225,000	'	'	'
Related parties	714,000	'	566,000	'	'	'
Other	6,101,000	'	7,115,000	'	'	'
Inventories	405,585,000	'	379,012,000	'	'	'
Deferred income taxes	0	'	0	'	'	'
Prepaid expenses and other	5,271,000	'	4,983,000	'	'	'
Total current assets	634,947,000	'	542,926,000	'	'	'
Property and equipment, net	346,402,000	'	351,838,000	'	'	'
Timber deposits	6,386,000	'	6,266,000	'	'	'
Deferred financing costs	0	'	0	'	'	'
Goodwill	21,823,000	'	21,823,000	'	'	'
Intangible assets, net	10,230,000	'	10,277,000	'	'	'
Deferred income taxes	0	'	0	'	'	'
Other assets	8,713,000	'	8,000,000	'	'	'
Investments in affiliates	0	'	0	'	'	'
Total assets	1,028,501,000	'	941,130,000	'	'	'
Accounts payable	'	'	'	'	'	'
Trade	200,839,000	'	133,724,000	'	'	'
Related parties	2,378,000	'	2,082,000	'	'	'
Accrued liabilities	'	'	'	'	'	'
Compensation and benefits	30,877,000	'	42,784,000	'	'	'
Income taxes payable	1,000	'	1,000	'	'	'
Interest payable	0	'	0	'	'	'
Other	31,749,000	'	30,340,000	'	'	'
Total current liabilities	265,844,000	'	208,931,000	'	'	'
Debt	'	'	'	'	'	'
Long-term Debt	0	'	0	'	'	'
Other	'	'	'	'	'	'
Compensation and benefits	0	'	0	'	'	'
Other long-term liabilities	4,664,000	'	4,222,000	'	'	'
Total other liabilities	4,664,000	'	4,222,000	'	'	'
Commitments and contingent liabilities	'	'	'	'	'	'
Stockholders' equity	'	'	'	'	'	'
Preferred stock	0	'	0	'	'	'
Common stock	0	'	0	'	'	'
Treasury Stock	0	'	0	'	'	'
Additional paid-in capital	0	'	0	'	'	'
Accumulated other comprehensive loss	0	'	0	'	'	'
Retained earnings	0	'	0	'	'	'
Subsidiary equity	757,993,000	'	727,977,000	'	'	'
Total stockholders' equity	757,993,000	'	727,977,000	'	'	'
Total liabilities and stockholders' equity	1,028,501,000	'	941,130,000	'	'	'
Non-guarantor Subsidiaries [Member]	'	'	'	'	'	'
Current Assets	'	'	'	'	'	'
Cash and cash equivalents	13,000	'	26,000	12,000	'	178,000
Receivables	'	'	'	'	'	'
Trade, less allowances	1,571,000	'	1,002,000	'	'	'
Related parties	0	'	0	'	'	'
Other	261,000	'	183,000	'	'	'
Inventories	4,980,000	'	4,448,000	'	'	'
Deferred income taxes	8,000	'	8,000	'	'	'
Prepaid expenses and other	122,000	'	53,000	'	'	'
Total current assets	6,955,000	'	5,720,000	'	'	'
Property and equipment, net	7,543,000	'	8,034,000	'	'	'
Timber deposits	0	'	0	'	'	'
Deferred financing costs	0	'	0	'	'	'
Goodwill	0	'	0	'	'	'
Intangible assets, net	0	'	0	'	'	'
Deferred income taxes	0	'	0	'	'	'
Other assets	0	'	0	'	'	'
Investments in affiliates	0	'	0	'	'	'
Total assets	14,498,000	'	13,754,000	'	'	'
Accounts payable	'	'	'	'	'	'
Trade	769,000	'	516,000	'	'	'
Related parties	0	'	0	'	'	'
Accrued liabilities	'	'	'	'	'	'
Compensation and benefits	346,000	'	481,000	'	'	'
Income taxes payable	-9,000	'	2,000	'	'	'
Interest payable	0	'	0	'	'	'
Other	1,194,000	'	1,312,000	'	'	'
Total current liabilities	2,300,000	'	2,311,000	'	'	'
Debt	'	'	'	'	'	'
Long-term Debt	0	'	0	'	'	'
Other	'	'	'	'	'	'
Compensation and benefits	0	'	0	'	'	'
Other long-term liabilities	0	'	0	'	'	'
Total other liabilities	0	'	0	'	'	'
Commitments and contingent liabilities	'	'	'	'	'	'
Stockholders' equity	'	'	'	'	'	'
Preferred stock	0	'	0	'	'	'
Common stock	0	'	0	'	'	'
Treasury Stock	0	'	0	'	'	'
Additional paid-in capital	0	'	0	'	'	'
Accumulated other comprehensive loss	0	'	0	'	'	'
Retained earnings	0	'	0	'	'	'
Subsidiary equity	12,198,000	'	11,443,000	'	'	'
Total stockholders' equity	12,198,000	'	11,443,000	'	'	'
Total liabilities and stockholders' equity	14,498,000	'	13,754,000	'	'	'
Eliminations [Member]	'	'	'	'	'	'
Current Assets	'	'	'	'	'	'
Cash and cash equivalents	0	'	0	0	'	0
Receivables	'	'	'	'	'	'
Trade, less allowances	0	'	0	'	'	'
Related parties	0	'	0	'	'	'
Other	0	'	0	'	'	'
Inventories	0	'	0	'	'	'
Deferred income taxes	0	'	0	'	'	'
Prepaid expenses and other	0	'	0	'	'	'
Total current assets	0	'	0	'	'	'
Property and equipment, net	0	'	0	'	'	'
Timber deposits	0	'	0	'	'	'
Deferred financing costs	0	'	0	'	'	'
Goodwill	0	'	0	'	'	'
Intangible assets, net	0	'	0	'	'	'
Deferred income taxes	0	'	0	'	'	'
Other assets	0	'	0	'	'	'
Investments in affiliates	-770,191,000	'	-739,420,000	'	'	'
Total assets	-770,191,000	'	-739,420,000	'	'	'
Accounts payable	'	'	'	'	'	'
Trade	0	'	0	'	'	'
Related parties	0	'	0	'	'	'
Accrued liabilities	'	'	'	'	'	'
Compensation and benefits	0	'	0	'	'	'
Income taxes payable	0	'	0	'	'	'
Interest payable	0	'	0	'	'	'
Other	0	'	0	'	'	'
Total current liabilities	0	'	0	'	'	'
Debt	'	'	'	'	'	'
Long-term Debt	0	'	0	'	'	'
Other	'	'	'	'	'	'
Compensation and benefits	0	'	0	'	'	'
Other long-term liabilities	0	'	0	'	'	'
Total other liabilities	0	'	0	'	'	'
Commitments and contingent liabilities	'	'	'	'	'	'
Stockholders' equity	'	'	'	'	'	'
Preferred stock	0	'	0	'	'	'
Common stock	0	'	0	'	'	'
Treasury Stock	0	'	0	'	'	'
Additional paid-in capital	0	'	0	'	'	'
Accumulated other comprehensive loss	0	'	0	'	'	'
Retained earnings	0	'	0	'	'	'
Subsidiary equity	-770,191,000	'	-739,420,000	'	'	'
Total stockholders' equity	-770,191,000	'	-739,420,000	'	'	'
Total liabilities and stockholders' equity	($770,191,000)	'	($739,420,000)	'	'	'

Level_4_Consolidating_Statemen1

Level 4 Consolidating Statements of Cash Flows (Details) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Cash provided by (used for) operations	'	'
Net income (loss)	$31,983	$91,248	[1]
Items in net income (loss) not using (providing) cash	'	'
Equity in net income of affiliates	0	0
Depreciation and amortization, including deferred financing costs and other	25,616	18,131
Stock-based compensation	2,310	1,073
Pension expense	357	5,434
Deferred income taxes	2,721	-66,314
Other	-1,729	-277
Decrease (increase) in working capital	'	'
Receivables	-65,953	-71,487
Inventories	-27,206	-42,544
Prepaid expenses and other	-3,424	-2,523
Accounts payable and accrued liabilities	58,393	36,661
Pension contributions	-780	-9,970
Income taxes payable	10,993	-881
Other	-3,956	-4,546
Net cash provided by (used for) operations	29,325	-45,995
Cash provided by (used for) investment	'	'
Expenditures for property and equipment	-21,971	-14,042
Proceeds from sales of assets	4,637	546
Other	32	10
Net cash provided by (used for) investment	-17,302	-13,486
Cash provided by (used for) financing	'	'
Net proceeds from issuance of common stock	0	262,599
Issuances of long-term debt, including revolving credit facility	57,600	55,000
Payments of long-term debt, including revolving credit facility	-57,600	-80,000
Financing costs	-11	-321
Other	-342	191
Due to (from) affiliates	0	0
Net cash provided by (used for) financing	-353	237,469
Net increase (decrease) in cash and cash equivalents	11,670	177,988
Balance at beginning of the period	118,249	45,893
Balance at end of the period	129,919	223,881
Boise Cascade Company (Parent) [Member]	'	'
Cash provided by (used for) operations	'	'
Net income (loss)	31,983	91,248
Items in net income (loss) not using (providing) cash	'	'
Equity in net income of affiliates	-69,697	-55,019
Depreciation and amortization, including deferred financing costs and other	892	967
Stock-based compensation	2,310	1,073
Pension expense	357	5,434
Deferred income taxes	2,721	-66,314
Other	0	0
Decrease (increase) in working capital	'	'
Receivables	-144	253
Inventories	-101	0
Prepaid expenses and other	-468	49
Accounts payable and accrued liabilities	-1,730	-3,104
Pension contributions	-780	-9,970
Income taxes payable	11,003	-877
Other	-2,907	-3,397
Net cash provided by (used for) operations	-26,561	-39,657
Cash provided by (used for) investment	'	'
Expenditures for property and equipment	-327	0
Proceeds from sales of assets	0	0
Other	0	1
Net cash provided by (used for) investment	-327	1
Cash provided by (used for) financing	'	'
Net proceeds from issuance of common stock	'	262,599
Issuances of long-term debt, including revolving credit facility	57,600	55,000
Payments of long-term debt, including revolving credit facility	-57,600	-80,000
Financing costs	-11	-321
Other	-342	0
Due to (from) affiliates	38,926	-19,469
Net cash provided by (used for) financing	38,573	217,809
Net increase (decrease) in cash and cash equivalents	11,685	178,153
Balance at beginning of the period	118,198	45,680
Balance at end of the period	129,883	223,833
Guarantor Subsidiaries [Member]	'	'
Cash provided by (used for) operations	'	'
Net income (loss)	69,643	58,093
Items in net income (loss) not using (providing) cash	'	'
Equity in net income of affiliates	0	0
Depreciation and amortization, including deferred financing costs and other	24,116	16,553
Stock-based compensation	0	0
Pension expense	0	0
Deferred income taxes	0	0
Other	-1,729	-277
Decrease (increase) in working capital	'	'
Receivables	-65,162	-71,768
Inventories	-26,573	-41,570
Prepaid expenses and other	-2,887	-2,474
Accounts payable and accrued liabilities	60,124	40,101
Pension contributions	0	0
Income taxes payable	0	1
Other	-1,049	-1,148
Net cash provided by (used for) operations	56,483	-2,489
Cash provided by (used for) investment	'	'
Expenditures for property and equipment	-21,535	-13,932
Proceeds from sales of assets	4,637	129
Other	40	-3
Net cash provided by (used for) investment	-16,858	-13,806
Cash provided by (used for) financing	'	'
Net proceeds from issuance of common stock	'	0
Issuances of long-term debt, including revolving credit facility	0	0
Payments of long-term debt, including revolving credit facility	0	0
Financing costs	0	0
Other	0	0
Due to (from) affiliates	-39,627	16,296
Net cash provided by (used for) financing	-39,627	16,296
Net increase (decrease) in cash and cash equivalents	-2	1
Balance at beginning of the period	25	35
Balance at end of the period	23	36
Non-guarantor Subsidiaries [Member]	'	'
Cash provided by (used for) operations	'	'
Net income (loss)	54	-3,074
Items in net income (loss) not using (providing) cash	'	'
Equity in net income of affiliates	0	0
Depreciation and amortization, including deferred financing costs and other	608	611
Stock-based compensation	0	0
Pension expense	0	0
Deferred income taxes	0	0
Other	0	0
Decrease (increase) in working capital	'	'
Receivables	-647	28
Inventories	-532	-974
Prepaid expenses and other	-69	-98
Accounts payable and accrued liabilities	-1	-336
Pension contributions	0	0
Income taxes payable	-10	-5
Other	0	-1
Net cash provided by (used for) operations	-597	-3,849
Cash provided by (used for) investment	'	'
Expenditures for property and equipment	-109	-110
Proceeds from sales of assets	0	417
Other	-8	12
Net cash provided by (used for) investment	-117	319
Cash provided by (used for) financing	'	'
Net proceeds from issuance of common stock	'	0
Issuances of long-term debt, including revolving credit facility	0	0
Payments of long-term debt, including revolving credit facility	0	0
Financing costs	0	0
Other	0	191
Due to (from) affiliates	701	3,173
Net cash provided by (used for) financing	701	3,364
Net increase (decrease) in cash and cash equivalents	-13	-166
Balance at beginning of the period	26	178
Balance at end of the period	13	12
Eliminations [Member]	'	'
Cash provided by (used for) operations	'	'
Net income (loss)	-69,697	-55,019
Items in net income (loss) not using (providing) cash	'	'
Equity in net income of affiliates	69,697	55,019
Depreciation and amortization, including deferred financing costs and other	0	0
Stock-based compensation	0	0
Pension expense	0	0
Deferred income taxes	0	0
Other	0	0
Decrease (increase) in working capital	'	'
Receivables	0	0
Inventories	0	0
Prepaid expenses and other	0	0
Accounts payable and accrued liabilities	0	0
Pension contributions	0	0
Income taxes payable	0	0
Other	0	0
Net cash provided by (used for) operations	0	0
Cash provided by (used for) investment	'	'
Expenditures for property and equipment	0	0
Proceeds from sales of assets	0	0
Other	0	0
Net cash provided by (used for) investment	0	0
Cash provided by (used for) financing	'	'
Net proceeds from issuance of common stock	'	0
Issuances of long-term debt, including revolving credit facility	0	0
Payments of long-term debt, including revolving credit facility	0	0
Financing costs	0	0
Other	0	0
Due to (from) affiliates	0	0
Net cash provided by (used for) financing	0	0
Net increase (decrease) in cash and cash equivalents	0	0
Balance at beginning of the period	0	0
Balance at end of the period	$0	$0
[1]	EBITDA is defined as income (loss) before interest (interest expense and interest income), income taxes, and depreciation and amortization. EBITDA is the primary measure used by our chief operating decision maker to evaluate segment operating performance and to decide how to allocate resources to segments. We believe EBITDA is useful to investors because it provides a means to evaluate the operating performance of our segments and our company on an ongoing basis using criteria that are used by our internal decision makers and because it is frequently used by investors and other interested parties when comparing companies in our industry that have different financing and capital structures and/or tax rates. We believe EBITDA is a meaningful measure because it presents a transparent view of our recurring operating performance and allows management to readily view operating trends, perform analytical comparisons, and identify strategies to improve operating performance. EBITDA, however, is not a measure of our liquidity or financial performance under generally accepted accounting principles (GAAP) and should not be considered as an alternative to net income (loss), income (loss) from operations, or any other performance measure derived in accordance with GAAP or as an alternative to cash flow from operating activities as a measure of our liquidity. The use of EBITDA instead of net income (loss) or segment income (loss) has limitations as an analytical tool, including the inability to determine profitability; the exclusion of interest expense, interest income, and associated significant cash requirements; and the exclusion of depreciation and amortization, which represent unavoidable operating costs. Management compensates for the limitations of EBITDA by relying on our GAAP results. Our measure of EBITDA is not necessarily comparable to other similarly titled captions of other companies due to potential inconsistencies in the methods of calculation.The following is a reconciliation of net income to EBITDA for the consolidated company: Three Months EndedJune 30B Six Months EndedJune 30 2014B 2013B 2014B 2013 (millions)Net income(1)B $26.4B $10.4B $32.0B $91.2Interest expenseB 5.5B 4.8B 11.0B 9.7Interest incomeB (0.1)B (0.1)B (0.1)B (0.1)Income tax provision (benefit)(1)B 14.3B 6.8B 17.7B (54.3)Depreciation and amortizationB 12.5B 8.8B 24.8B 17.2EBITDAB $58.7B $30.7B $85.4B $63.7B _______________________________________B (1)The six months ended June 30, 2013 includes a $68.7 million income tax benefit associated with the recording of net deferred tax assets upon our conversion to a corporation.