Boise Cascade (BCC) 10-Q 29 Jul 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	6 Months Ended
	Jun. 30, 2015	Jul. 24, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	Boise Cascade Company
Entity Central Index Key	1,328,581
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Common Stock, Shares Outstanding		39,189,969

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Sales
Sales	$ 955,397	$ 961,187	$ 1,765,300	$ 1,728,367
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	824,583	823,532	1,529,622	1,496,140
Depreciation and amortization	13,281	12,482	26,868	24,802
Selling and distribution expenses	68,254	67,181	130,134	126,111
General and administrative expenses	12,018	11,925	24,026	22,590
Other (income) expense, net	(98)	163	(397)	(1,737)
Total costs and expenses	918,038	915,283	1,710,253	1,667,906
Income (loss) from operations	37,359	45,904	55,047	60,461
Foreign currency exchange gain (loss)	41	266	(66)	177
Interest expense	(5,591)	(5,519)	(11,072)	(11,031)
Interest income	58	53	148	123
Total nonoperating income (expense)	(5,492)	(5,200)	(10,990)	(10,731)
Income before income taxes	31,867	40,704	44,057	49,730
Income tax (provision) benefit	(11,637)	(14,286)	(16,210)	(17,747)
Net income	$ 20,230	$ 26,418	$ 27,847	$ 31,983
Weighted average common shares outstanding:
Basic (in shares)	39,494	39,420	39,496	39,399
Diluted (in shares)	39,600	39,463	39,604	39,458
Net income per common share:
Basic (in dollars per share)	$ 0.51	$ 0.67	$ 0.71	$ 0.81
Diluted (in dollars per share)	$ 0.51	$ 0.67	$ 0.70	$ 0.81

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Statement of Comprehensive Income [Abstract]
Net income	$ 20,230	$ 26,418	$ 27,847	$ 31,983
Defined benefit pension plans
Actuarial gain, net of tax of $7,422, $-, $7,422, and $-, respectively	11,923	0	11,923	0
Amortization of actuarial (gain) loss, net of tax of $504, ($2), $1,117, and ($4), respectively	808	(4)	1,793	(8)
Effect of settlements, net of tax of $-, $-, $192, and $-, respectively	0	0	309	0
Other comprehensive income (loss), net of tax	12,731	(4)	14,025	(8)
Comprehensive income	$ 32,961	$ 26,414	$ 41,872	$ 31,975

Consolidated Statements of Com4

Consolidated Statements of Comprehensive Income Parenthetical - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Statement of Comprehensive Income [Abstract]
Actuarial gain, tax	$ 7,422	$ 0	$ 7,422	$ 0
Amortization of actuarial (gain) loss, tax	504	(2)	1,117	(4)
Effect of settlements, tax	$ 0	$ 0	$ 192	$ 0

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013
Current Assets
Cash and cash equivalents	$ 194,927		$ 163,549	$ 129,919		$ 118,249
Receivables
Trade, less allowances of $1,694 and $2,062	236,515		172,314
Related parties	487		821
Other	5,329		7,311
Inventories	415,114		394,461
Deferred income taxes	19,292		20,311
Prepaid expenses and other	10,189		14,857
Total current assets	881,853		773,624
Property and equipment, net	374,013		368,128
Timber deposits	12,568		13,819
Deferred financing costs	7,199		7,149
Goodwill	21,823		21,823
Intangible assets, net	10,137		10,183
Deferred income taxes	0		16,684
Other assets	10,851		9,075
Total assets	1,318,444		1,220,485
Accounts payable
Trade	238,312		150,693
Related parties	3,445		1,743
Accrued liabilities
Compensation and benefits	48,038		66,170
Interest payable	3,375		3,298
Other	39,573		33,286
Total current liabilities	332,743		255,190
Debt
Long-term debt	351,312		301,415
Other
Compensation and benefits	84,783		156,218
Other long-term liabilities	19,005		15,274
Total other liabilities	$ 103,788		$ 171,492
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, 43,400 and 43,282 shares issued, respectively	434		433
Treasury stock, 4,039 and 3,864 shares at cost, respectively	(106,109)		(100,000)
Additional paid-in capital	505,188		502,739
Accumulated other comprehensive loss	(87,473)	$ (100,204)	(101,498)	$ (55,257)	$ (55,253)	$ (55,249)
Retained earnings	218,561		190,714
Total stockholders' equity	530,601		492,388
Total liabilities and stockholders' equity	$ 1,318,444		$ 1,220,485

Consolidated Balance Sheets Par

Consolidated Balance Sheets Parenthetical - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Trade receivables, allowances	$ 1,694	$ 2,062
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	43,400,000	43,282,000
Treasury stock, shares	4,039,000	3,864,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash provided by (used for) operations
Net income	$ 27,847	$ 31,983
Items in net income not using (providing) cash
Depreciation and amortization, including deferred financing costs and other	27,638	25,616
Stock-based compensation	2,898	2,310
Pension expense	2,881	357
Deferred income taxes	7,187	2,721
Other	(622)	(1,729)
Decrease (increase) in working capital
Receivables	(61,885)	(65,953)
Inventories	(20,653)	(27,206)
Prepaid expenses and other	(3,375)	(3,424)
Accounts payable and accrued liabilities	78,457	58,393
Pension contributions	(53,203)	(780)
Income taxes payable	14,499	10,993
Other	(1,954)	(3,956)
Net cash provided by (used for) operations	19,715	29,325
Cash provided by (used for) investment
Expenditures for property and equipment	(31,433)	(21,971)
Proceeds from sales of assets	263	4,669
Net cash provided by (used in) investment	(31,170)	(17,302)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility	50,000	57,600
Payments on revolving credit facility	0	(57,600)
Treasury stock purchased	(6,109)	0
Financing costs	(655)	(11)
Other	(403)	(342)
Net cash provided by (used in) financing	42,833	(353)
Net increase (decrease) in cash and cash equivalents	31,378	11,670
Balance at beginning of the period	163,549	118,249
Balance at end of the period	$ 194,927	$ 129,919

Nature of Operations and Consol

Nature of Operations and Consolidation	6 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Consolidation	Nature of Operations and Consolidation Nature of Operations Boise Cascade Company is 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 Company (formerly known as Boise Cascade, L.L.C.) and its consolidated subsidiaries. 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. 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 and pension plan activity, related assets and liabilities, and foreign currency exchange gains and losses. For more information, see Note 11, 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 2014 Form 10-K and the other reports we file with the Securities and Exchange Commission (SEC).

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2015
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 2014 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, medical, and workers' compensation 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, 2015 , and December 31, 2014 , we had $3.3 million and $6.1 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 June 30, 2015 , and December 31, 2014 , we had $26.5 million and $24.7 million , respectively, 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 $4.5 million and $4.6 million for the three months ended June 30, 2015 and 2014 , respectively, and $9.0 million and $8.5 million for the six months ended June 30, 2015 and 2014 , respectively. Sublease rental income was not material in any of the periods presented. Inventories Inventories included the following (work in process is not material): June 30, December 31, (thousands) Finished goods and work in process $ 336,384 $ 308,359 Logs 47,662 57,065 Other raw materials and supplies 31,068 29,037 $ 415,114 $ 394,461 Property and Equipment Property and equipment consisted of the following asset classes: June 30, December 31, (thousands) Land $ 36,819 $ 36,819 Buildings 103,780 96,804 Improvements 42,949 42,699 Office equipment and vehicles 98,460 93,620 Machinery and equipment 420,963 410,633 Construction in progress 18,505 11,118 721,476 691,693 Less accumulated depreciation (347,463 ) (323,565 ) $ 374,013 $ 368,128 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, 2015 , and December 31, 2014 , we held $156.0 million and $137.6 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, 2015 , the book value of our fixed-rate debt was $300.0 million , and the fair value was estimated to be $315.7 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 of our fixed-rate debt using quoted market prices (Level 2 inputs). The interest rate on our term loan is based on market conditions such as the London Interbank Offered Rate (LIBOR) or a base rate. Because the interest rate on the term loan is based on current market conditions, we believe that the estimated fair value of the outstanding balance on our term loan approximates book value. 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, 2015 , and December 31, 2014 , the receivables from a single customer accounted for approximately 13% and 11% , respectively, of total receivables. No other customer accounted for 10% or more of total receivables. New and Recently Adopted Accounting Standards In May 2015, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2015-07, Fair Value Measurement (Topic 820): Disclosures of Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent). This ASU removes the requirement to categorize within the fair value hierarchy all investments for which fair value is measured using the net asset value per share practical expedient. This ASU also removes the requirement to make certain disclosures for all investments that are eligible to be measured at fair value using the net asset value per share practical expedient. Rather, those disclosures are limited to investments for which the entity has elected to measure the fair value using that practical expedient. Although the new standard is not effective until annual and interim reporting periods beginning after December 15, 2015, early adoption is permitted. The adoption of this standard will affect our disclosure presentation only, and will have no impact on our results of operations, balance sheet, or cash flows. In April 2015, the FASB issued ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs . This ASU requires an entity to present debt issuance costs in the balance sheet as a direct deduction from the related debt liability rather than as an asset. The new standard is effective for annual and interim reporting periods beginning after December 15, 2015. The adoption of this standard will affect our balance sheet presentation only, and will have no impact on our results of operations or cash flows. In February 2015, the FASB issued ASU 2015-02, Amendments to the Consolidation Analysis . This ASU makes targeted amendments to the current consolidation guidance and affects both the variable interest entity and voting interest entity consolidation models. The guidance is effective for annual and interim reporting periods beginning after December 15, 2015. We do not expect the adoption of this guidance 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. At its July 9, 2015, meeting, the FASB decided to delay the effective date of the revenue recognition standard by one year. The new standard is now effective for annual and interim reporting periods beginning after December 15, 2017. However, reporting entities may choose to adopt the standard as of the original effective date. 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. 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, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes For the three and six months ended June 30, 2015 , we recorded $11.6 million and $16.2 million , respectively, of income tax expense and had an effective rate of 36.5% and 36.8% , respectively. 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. During the three and six months ended June 30, 2015 , the primary reason for the difference between the federal statutory income tax rate of 35% and the effective tax rate was the effect of state taxes, offset partially by the domestic production activities deduction. 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 production activities deduction and other tax credits. During the six months ended June 30, 2015 , refunds received, net of cash paid for taxes, were $5.5 million , and during the six months ended June 30, 2014 , cash paid for taxes, net of refunds received, was $4.0 million .

Net Income Per Common Share

Net Income Per Common Share	6 Months Ended
	Jun. 30, 2015
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 certain vested restricted stock units (RSUs) 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 2015 2014 2015 2014 (thousands, except per-share data) Net income $ 20,230 $ 26,418 $ 27,847 $ 31,983 Weighted average common shares outstanding during the period (for basic calculation) 39,494 39,420 39,496 39,399 Dilutive effect of other potential common shares 106 43 108 59 Weighted average common shares and potential common shares (for diluted calculation) 39,600 39,463 39,604 39,458 Net income per common share - Basic $ 0.51 $ 0.67 $ 0.71 $ 0.81 Net income per common share - Diluted $ 0.51 $ 0.67 $ 0.70 $ 0.81 The computation of the dilutive effect of other potential common shares excludes stock awards representing no shares and 0.3 million shares of common stock, respectively, in the three months ended June 30, 2015 and 2014 , and 0.1 million shares and 0.2 million shares of common stock, respectively, in the six months ended June 30, 2015 and 2014 . Under the treasury stock method, the inclusion of these stock awards would have been antidilutive.

Debt

Debt	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Debt	Debt Long-term debt consisted of the following: June 30, December 31, (thousands) Asset-based revolving credit facility $ — $ — Term loan 50,000 — 6.375% senior notes 299,990 299,990 Unamortized premium on 6.375% senior notes 1,322 1,425 Long-term debt $ 351,312 $ 301,415 Asset-Based Credit Facility On May 15, 2015, Boise Cascade and its principal operating subsidiaries, Boise Cascade Wood Products, L.L.C., and Boise Cascade Building Materials Distribution, L.L.C., as borrowers, and Boise Cascade Wood Products Holdings Corp., Chester Wood Products LLC, and Moncure Plywood LLC, as guarantors, entered into an Amended and Restated Credit Agreement (Amended Agreement) with Wells Fargo Capital Finance, LLC, as administrative agent, and the banks named therein as lenders. The Amended Agreement includes a $350 million senior secured asset-based revolving credit facility (Revolving Credit Facility) and a new $50.0 million term loan (Term Loan) maturing on May 1, 2022. The Amended Agreement amends and restates the credit agreement originally dated July 13, 2011 (Prior Agreement) as amended, restated, supplemented, or otherwise modified before the date of the Amended Agreement. The principal changes resulting from the Amended Agreement were to add the Term Loan, discussed further below, and to extend the maturity date of the Revolving Credit Facility to April 30, 2020. Borrowings under the Amended Agreement are constrained by a borrowing base formula dependent upon levels of eligible receivables and inventory reduced by outstanding borrowings and letters of credit (Availability). The Amended Agreement 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. The Amended Agreement 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 Amended Agreement also contains a requirement that we meet a 1 :1 fixed-charge coverage ratio (FCCR), applicable only if Availability falls below 10% of the aggregate revolving lending commitments (or $35 million ). Availability exceeded the minimum threshold amounts required for testing of the FCCR at all times since entering into the Prior Agreement and Amended Agreement, and Availability at June 30, 2015 , was $314.7 million . The Amended Agreement generally permits dividends only if certain conditions are met, including complying with either (i) pro forma Excess Availability (as defined in the Amended Agreement) equal to or exceeding 25% of the aggregate Revolver Commitments (as defined in the Amended Agreement) 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. Revolving Credit Facility Interest rates under the Revolving Credit Facility are based, at our 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. At both June 30, 2015 , and December 31, 2014 , we had no borrowings outstanding under the Revolving Credit Facility and $8.0 million 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. Term Loan The Term Loan was provided by institutions within the Farm Credit system. Borrowings under the Term Loan may be repaid from time to time at the discretion of the borrowers without premium or penalty. However, any principal amount of Term Loan repaid, may not be subsequently re-borrowed. Interest rates under the Term Loan are based, at our election, on either LIBOR or a base rate, as defined in the agreement, plus a spread over the index elected that ranges from 1.75% to 2.25% for LIBOR rate loans and from 0.75% to 1.25% for base rate loans, both dependent on the amount of Average Excess Availability (as defined in the Amended Agreement). During the period for which the Term Loan was outstanding, the average interest rate on the Term Loan was approximately 1.94% . We expect to receive patronage credits under the Term Loan. Patronage credits are distributions of profits from banks in the Farm Credit system, which are cooperatives that are required to distribute profits to their members. Patronage distributions, which are generally made in cash, are received in the year after they are earned. Patronage credits are recorded as a reduction to interest expense in the year earned. After giving effect to expected patronage distributions, the effective net interest rate on the Term Loan was approximately 1.2% . Proceeds from the Term Loan were used to fund a $40.0 million discretionary pension contribution and for general corporate purposes. For additional information on the discretionary pension contribution, see Note 6, Retirement and Benefit Plans. 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 6.375% senior notes due November 1, 2020 (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 placement 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 offers 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 both the six months ended June 30, 2015 and 2014 , cash payments for interest were $10.1 million .

Retirement and Benefit Plans

Retirement and Benefit Plans	6 Months Ended
	Jun. 30, 2015
Compensation and Retirement Disclosure [Abstract]
Retirement and Benefit Plans	Retirement and Benefit Plans Our plans consist of noncontributory defined benefit pension plans, contributory defined contribution savings plans, a deferred compensation plan, and a multiemployer health and welfare plan. On March 9, 2015 and May 15, 2015, we made discretionary contributions to our qualified defined benefit pension plan (Pension Plan) of $10.0 million and $40.0 million , respectively. Due to the significant voluntary contributions made (not anticipated in our year end measurement), we elected to remeasure our Pension Plan on May 15, 2015. This resulted in a $69.3 million improvement in the funded status of our Pension Plan, including a $50.0 million increase in the fair value of plan assets due to the discretionary contributions and an actuarial gain of $19.3 million before tax. The actuarial gain was the result of an increase in discount rate from 3.75% at December 31, 2014 to 3.90% at May 15, 2015, as well as better than expected returns on plan assets through May 15, 2015. As a result of the improvement in funded status, we have rebalanced our plan assets to decrease our proportion of equity securities and increase our fixed-income securities consistent with a de-risking glide path established by our Retirement Funds Investment Committee. Therefore, the weighted average expected return on plan assets we will use for the remainder of 2015 in our calculation of net periodic benefit cost is 5.85% , down from 6.15% used for 2015 prior to the May 15, 2015 remeasurement. The following table presents the pension benefit costs: Three Months Ended Six Months Ended 2015 2014 2015 2014 (thousands) Service cost $ 239 $ 414 $ 714 $ 815 Interest cost 4,744 4,929 9,451 10,080 Expected return on plan assets (5,495 ) (5,258 ) (10,695 ) (10,526 ) Amortization of actuarial (gain) loss 1,311 (6 ) 2,910 (12 ) Plan settlement loss — — 501 — Net periodic benefit cost $ 799 $ 79 $ 2,881 $ 357 For the remainder of 2015, we estimate net periodic pension expense will be insignificant and we expect to amortize $2.0 million of net actuarial loss from accumulated other comprehensive loss. In March 2015, we contributed company-owned real property to the qualified defined benefit pension plan from one location in our Building Materials Distribution segment. The pension plan obtained an independent appraisal of the property, and based on the appraisal, the plan recorded the contribution at fair value of approximately $3 million . We are leasing back the contributed property for an initial term of ten years with two five -year extension options and continue to use the property in our distribution operations. Rent payments are made quarterly, with first-year annual rent of $0.2 million and 2% annual escalation rates thereafter. The lease provides us a right of first refusal on any subsequent sale by the pension plan, as well as repurchase options at the end of the initial term and extension periods. The plan engaged an independent fiduciary who negotiated the lease terms and also manages the property on behalf of the plan. We determined that the contribution of the property does not meet the accounting definition of a plan asset within the scope of Accounting Standards Codification 715, Compensation — Retirement Benefits . Accordingly, the contributed property is not considered a contribution for accounting purposes and, as a result, is not included in plan assets and has no impact on the net pension liability recorded on our Consolidated Balance Sheets. We continue to depreciate the carrying value of the property in our financial statements, and no gain or loss was recognized at the contribution date for accounting purposes. Lease payments are recorded as pension contributions. In the first six months of 2015 , we contributed $53.2 million in cash to the pension plans, which includes $50 million of discretionary contributions. For the remainder of 2015 , we expect to make approximately $1.0 million in additional cash contributions to the pension plans.

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Jun. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation In February 2015 and 2014, we granted two types of stock-based awards under the 2013 Incentive Compensation Plan (2013 Incentive Plan): performance stock units (PSUs) and restricted stock units (RSUs). PSU and RSU Awards During the six months ended June 30, 2015 , we granted 116,325 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 2015 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, 2014 , we granted 100,692 PSUs to our officers and other employees, subject to performance and service conditions. During the 2014 performance period, participants earned 129% of the target based on Boise Cascade’s 2014 EBITDA, determined by our Compensation Committee in accordance with the related grant agreement. During the six months ended June 30, 2015 and 2014 , we granted an aggregate of 139,535 and 122,581 RSUs, respectively, to our officers, other employees, and nonemployee directors with only service conditions. The PSUs, if earned, vest in three equal tranches 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 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 March 1 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, 2015 , the total fair value of PSUs and RSUs vested was $3.2 million . The following summarizes the activity of our PSUs and RSUs awarded under the 2013 Incentive Plan for the six months ended June 30, 2015 : PSUs RSUs Number of shares Weighted Average Grant-Date Fair Value Number of shares Weighted Average Grant-Date Fair Value Outstanding, December 31, 2014 116,559 $ 29.66 64,864 $ 30.45 Granted 116,325 36.17 139,535 36.18 Performance condition adjustment 27,438 30.32 — — Vested (69,066 ) 30.25 (19,855 ) 30.41 Forfeited (8,839 ) 32.64 (7,074 ) 33.81 Outstanding, June 30, 2015 182,417 $ 33.55 177,470 $ 34.83 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. We recognize stock awards with only service conditions on a straight-line basis over the requisite service period. 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 2015 2014 2015 2014 (thousands) PSUs $ 720 $ 683 $ 1,214 $ 1,050 RSUs 841 602 1,403 884 Stock options 132 183 281 376 Total $ 1,693 $ 1,468 $ 2,898 $ 2,310 The related tax benefit for the six months ended June 30, 2015 and 2014 , was $1.1 million and $0.9 million , respectively. As of June 30, 2015 , total unrecognized compensation expense related to nonvested share-based compensation arrangements was $8.5 million , net of estimated forfeitures. This expense is expected to be recognized over a weighted-average period of 1.7 years.

Stockholders' Equity

Stockholders' Equity	6 Months Ended
	Jun. 30, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Stockholders' Equity Stock Repurchase On February 25, 2015, our Board of Directors (Board) authorized a two million share repurchase program (Program) pursuant to which we may, from time to time, purchase shares of our common stock through various means including, without limitation, open market transactions, privately negotiated transactions, or accelerated share repurchase transactions. We are not obligated to purchase any shares and there is no set date that the Program will expire. The Board may increase or decrease the number of shares under the Program or terminate the Program in its discretion at any time. During second quarter 2015, we repurchased 175,085 shares under the Program at a cost of $6.1 million , or $34.89 per share. The shares were purchased with cash on hand and are recorded as "Treasury stock" on our Consolidated Balance Sheet. Between July 1, 2015 and the date of this report, we repurchased an additional 176,261 shares of our common stock at a cost of $5.9 million , or $33.57 per share. Accumulated Other Comprehensive Loss The following table details the changes in accumulated other comprehensive loss for the three and six months ended June 30, 2015 and 2014 : Three Months Ended Six Months Ended 2015 2014 2015 2014 (thousands) Beginning Balance, net of taxes $ (100,204 ) $ (55,253 ) $ (101,498 ) $ (55,249 ) Net actuarial gain, before taxes 19,345 — 19,345 — Amortization of actuarial (gain) loss, amounts reclassified from accumulated other comprehensive loss, before taxes (a) 1,312 (6 ) 2,910 (12 ) Effect of settlements, amounts reclassified from accumulated other comprehensive loss, before taxes (a) — — 501 — Income taxes (7,926 ) 2 (8,731 ) 4 Ending Balance, net of taxes $ (87,473 ) $ (55,257 ) $ (87,473 ) $ (55,257 ) ___________________________________ (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 6, Retirement and Benefit Plans.

Outsourcing Services Agreement

Outsourcing Services Agreement	6 Months Ended
	Jun. 30, 2015
Outsourcing Services Agreement [Abstract]
Outsourcing Services Agreement	Outsourcing Services Agreement Under an Outsourcing Services Agreement, a wholly-owned subsidiary of Packaging Corporation of America (PCA) provides a number of corporate staff services to us. These services include, but are not limited to, information technology, accounting, and human resource transactional services. On November 17, 2014, we entered into the Fifth Amendment to Outsourcing Services Agreement (the “Amendment”) with PCA, which amends the Outsourcing Services Agreement, dated February 22, 2008 (the “Agreement”), to, among other things, provide expiration dates for the termination of substantially all administrative services provided by PCA to us pursuant to the Agreement. For those services scheduled to be terminated, the expiration dates are planned to occur between March 2015 and December 2015. Services for which the Amendment does not provide expiration dates will generally continue under the same terms and conditions of the Agreement. These administrative services will transition from PCA to us upon expiration. During and after transition, our information technology systems will remain in place with many of the administrative services performed by newly hired employees, many of whom we expect to transition from PCA to Boise Cascade employment. Total expenses incurred under the Outsourcing Services Agreement were $3.4 million and $3.9 million , respectively, for the three months ended June 30, 2015 and 2014 , and $7.0 million and $7.8 million , respectively, for the six months ended June 30, 2015 and 2014 .

Transactions With Related Party

Transactions With Related Party	6 Months Ended
	Jun. 30, 2015
Related Party Transactions [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 $5.0 million and $7.1 million , respectively, during the three months ended June 30, 2015 and 2014 , and $11.3 million and $14.3 million , respectively, during the six months ended June 30, 2015 and 2014 . 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 $23.2 million and $18.9 million , respectively, during the three months ended June 30, 2015 and 2014 , and $45.1 million and $35.0 million , respectively, during the six months ended June 30, 2015 and 2014 . 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, 2015
Segment Reporting [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 2014 Form 10-K, except as discussed below. An analysis of our operations by segment is as follows: Income (Loss) Before Sales Income Depreciation Inter- Taxes and EBITDA Trade segment Total (b) Amortization (a) (b) (millions) Three Months Ended June 30, 2015 Wood Products $ 193.5 $ 146.4 $ 339.9 $ 23.7 $ 10.3 $ 34.1 Building Materials Distribution 761.9 0.2 762.1 19.6 2.9 22.5 Corporate and Other — — — (5.9 ) 0.1 (5.8 ) Intersegment eliminations — (146.6 ) (146.6 ) — — — $ 955.4 $ — $ 955.4 37.4 $ 13.3 $ 50.7 Interest expense (5.6 ) Interest income 0.1 $ 31.9 Income (Loss) Before Sales Income Depreciation Inter- Taxes and EBITDA Trade segment Total (b) Amortization (a) (b) (millions) Three Months Ended June 30, 2014 Wood Products $ 202.9 $ 148.1 $ 351.0 $ 31.2 $ 10.0 $ 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) Before Sales Income Depreciation Inter- Taxes and EBITDA Trade segment Total (b) Amortization (a) (b) (millions) Six Months Ended June 30, 2015 Wood Products $ 380.5 $ 268.7 $ 649.2 $ 44.6 $ 21.1 $ 65.7 Building Materials Distribution 1,384.8 0.2 1,385.0 22.9 5.6 28.5 Corporate and Other — — — (12.5 ) 0.1 (12.4 ) Intersegment eliminations — (268.9 ) (268.9 ) — — — $ 1,765.3 $ — $ 1,765.3 55.0 $ 26.9 $ 81.8 Interest expense (11.1 ) Interest income 0.1 $ 44.1 Income (Loss) Before Sales Income Depreciation Inter- Taxes and EBITDA Trade segment Total (b) Amortization (a) (b) (millions) Six Months Ended June 30, 2014 Wood Products $ 384.5 $ 259.7 $ 644.3 $ 44.3 $ 20.0 $ 64.3 Building Materials Distribution 1,343.8 0.1 1,343.9 25.3 4.7 30.0 Corporate and Other — — — (8.9 ) 0.1 (8.8 ) Intersegment eliminations — (259.8 ) (259.8 ) — — — $ 1,728.4 $ — $ 1,728.4 60.6 $ 24.8 $ 85.4 Interest expense (11.0 ) Interest income 0.1 $ 49.7 __________________ (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 2015 2014 2015 2014 (millions) Net income $ 20.2 $ 26.4 $ 27.8 $ 32.0 Interest expense 5.6 5.5 11.1 11.0 Interest income (0.1 ) (0.1 ) (0.1 ) (0.1 ) Income tax provision 11.6 14.3 16.2 17.7 Depreciation and amortization 13.3 12.5 26.9 24.8 EBITDA $ 50.7 $ 58.7 $ 81.8 $ 85.4 (b) Prior to first quarter 2015, pension expense (which is primarily comprised of interest cost, expected return on plan assets, and amortization of actuarial losses) was recorded in each of our segments based on the associated individual employee roles and responsibilities. However, pension benefits are frozen for most employees and only a small number of hourly employees continue to accrue benefits. Therefore, management believes that recording pension expense in the Corporate and Other segment provides a clearer view of segment operating performance. In first quarter 2015, we made a change in our segment measurement method by recording all pension expense to the Corporate and Other segment. This change in measurement only impacts our segment disclosures, and thus it has no impact on our overall consolidated financial statements. Historical segment income (loss) and EBITDA have not been recast in the table above. For the three and six months ended June 30, 2014 , less than $0.1 million and $0.2 million , respectively, of pension expense was recorded in each of the Wood Products and Building Materials Distribution segments.

Commitments, Legal Proceedings

Commitments, Legal Proceedings and Contingencies, and Guarantees	6 Months Ended
	Jun. 30, 2015
Commitments and Contingencies Disclosure [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 5, 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 2014 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, 2015 , there have been no material changes to the commitments disclosed in the 2014 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 2014 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, 2015 , there have been no material changes to the guarantees disclosed in the 2014 Form 10-K.

Consolidating Guarantor and Non

Consolidating Guarantor and Nonguarantor Financial Information	6 Months Ended
	Jun. 30, 2015
Disclosure Text Block Supplement [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 Statements of 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. 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. Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Three Months Ended June 30, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ — $ 951,728 $ 3,669 $ — $ 955,397 Intercompany — — 5,853 (5,853 ) — — 951,728 9,522 (5,853 ) 955,397 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) 405 822,032 8,050 (5,904 ) 824,583 Depreciation and amortization 64 12,926 291 — 13,281 Selling and distribution expenses 314 67,493 447 — 68,254 General and administrative expenses 5,143 6,824 — 51 12,018 Other (income) expense, net (22 ) (4 ) (72 ) — (98 ) 5,904 909,271 8,716 (5,853 ) 918,038 Income (loss) from operations (5,904 ) 42,457 806 — 37,359 Foreign currency exchange gain (loss) (83 ) 44 80 — 41 Interest expense (5,578 ) (13 ) — — (5,591 ) Interest income 21 37 — — 58 (5,640 ) 68 80 — (5,492 ) Income (loss) before income taxes and equity in net income of affiliates (11,544 ) 42,525 886 — 31,867 Income tax (provision) benefit (11,663 ) 26 — — (11,637 ) Income (loss) before equity in net income of affiliates (23,207 ) 42,551 886 — 20,230 Equity in net income of affiliates 43,437 — — (43,437 ) — Net income 20,230 42,551 886 (43,437 ) 20,230 Other comprehensive income, net of tax Defined benefit pension plans Actuarial gain 11,923 — — — 11,923 Amortization of actuarial loss 808 — — — 808 Other comprehensive income, net of tax 12,731 — — — 12,731 Comprehensive income $ 32,961 $ 42,551 $ 886 $ (43,437 ) $ 32,961 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Three Months Ended June 30, 2014 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (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 For the Six Months Ended June 30, 2015 (unaudited) Boise Guarantor Non- Eliminations Consolidated (thousands) Sales Trade $ — $ 1,759,455 $ 5,845 $ — $ 1,765,300 Intercompany — — 9,892 (9,892 ) — — 1,759,455 15,737 (9,892 ) 1,765,300 Costs and expenses Materials, labor, and other operating expenses, (excluding depreciation) 1,255 1,524,885 13,699 (10,217 ) 1,529,622 Depreciation and amortization 122 26,165 581 — 26,868 Selling and distribution expenses 869 128,256 1,009 — 130,134 General and administrative expenses 10,436 13,265 — 325 24,026 Other (income) expense, net (247 ) 153 (303 ) — (397 ) 12,435 1,692,724 14,986 (9,892 ) 1,710,253 Income (loss) from operations (12,435 ) 66,731 751 — 55,047 Foreign currency exchange gain (loss) (255 ) 177 12 — (66 ) Interest expense (11,059 ) (13 ) — — (11,072 ) Interest income 39 109 — — 148 (11,275 ) 273 12 — (10,990 ) Income (loss) before income taxes and equity in net income of affiliates (23,710 ) 67,004 763 — 44,057 Income tax (provision) benefit (16,267 ) 57 — — (16,210 ) Income (loss) before equity in net income of affiliates (39,977 ) 67,061 763 — 27,847 Equity in net income of affiliates 67,824 — — (67,824 ) — Net income 27,847 67,061 763 (67,824 ) 27,847 Other comprehensive income, net of tax Defined benefit pension plans Actuarial gain 11,923 — — — 11,923 Amortization of actuarial loss 1,793 — — — 1,793 Effect of settlements 309 — — — 309 Other comprehensive income, net of tax 14,025 — — — 14,025 Comprehensive income $ 41,872 $ 67,061 $ 763 $ (67,824 ) $ 41,872 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Six Months Ended June 30, 2014 (unaudited) Boise Guarantor Non- Eliminations Consolidated (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 Balance Sheets at June 30, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) ASSETS Current Cash and cash equivalents $ 194,903 $ 21 $ 3 $ — $ 194,927 Receivables Trade, less allowances 1 235,877 637 — 236,515 Related parties — 487 — — 487 Other 314 4,464 551 — 5,329 Inventories — 408,252 6,862 — 415,114 Deferred income taxes 19,286 — 6 — 19,292 Prepaid expenses and other 6,124 4,039 26 — 10,189 Total current assets 220,628 653,140 8,085 — 881,853 Property and equipment, net 1,926 365,596 6,491 — 374,013 Timber deposits — 12,568 — — 12,568 Deferred financing costs 7,199 — — — 7,199 Goodwill — 21,823 — — 21,823 Intangible assets, net — 10,137 — — 10,137 Other assets 591 10,244 16 — 10,851 Investments in affiliates 775,698 — — (775,698 ) — Total assets $ 1,006,042 $ 1,073,508 $ 14,592 $ (775,698 ) $ 1,318,444 Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at June 30, 2015 (continued) (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) LIABILITIES AND STOCKHOLDERS' EQUITY Current Accounts payable Trade $ 5,693 $ 231,620 $ 999 $ — $ 238,312 Related parties — 3,445 — — 3,445 Accrued liabilities — — — — Compensation and benefits 16,066 31,666 306 — 48,038 Interest payable 3,375 — — — 3,375 Other 2,449 35,956 1,168 — 39,573 Total current liabilities 27,583 302,687 2,473 — 332,743 Debt Long-term debt 351,312 — — — 351,312 Other Compensation and benefits 84,783 — — — 84,783 Other long-term liabilities 11,763 7,242 — — 19,005 96,546 7,242 — — 103,788 Commitments and contingent liabilities Stockholders' equity Preferred stock — — — — — Common stock 434 — — — 434 Treasury stock (106,109 ) — — — (106,109 ) Additional paid-in capital 505,188 — — — 505,188 Accumulated other comprehensive loss (87,473 ) — — — (87,473 ) Retained earnings 218,561 — — — 218,561 Subsidiary equity — 763,579 12,119 (775,698 ) — Total stockholders' equity 530,601 763,579 12,119 (775,698 ) 530,601 Total liabilities and stockholders' equity $ 1,006,042 $ 1,073,508 $ 14,592 $ (775,698 ) $ 1,318,444 Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at December 31, 2014 Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) ASSETS Current Cash and cash equivalents $ 163,512 $ 23 $ 14 $ — $ 163,549 Receivables Trade, less allowances 237 171,613 464 — 172,314 Related parties — 821 — — 821 Other 171 6,908 232 — 7,311 Inventories — 389,259 5,202 — 394,461 Deferred income taxes 20,305 — 6 — 20,311 Prepaid expenses and other 10,756 4,064 37 — 14,857 Total current assets 194,981 572,688 5,955 — 773,624 Property and equipment, net 1,601 359,474 7,053 — 368,128 Timber deposits — 13,819 — — 13,819 Deferred financing costs 7,149 — — — 7,149 Goodwill — 21,823 — — 21,823 Intangible assets, net — 10,183 — — 10,183 Deferred income taxes 16,684 — — — 16,684 Other assets 20 9,055 — — 9,075 Investments in affiliates 771,026 — — (771,026 ) — Total assets $ 991,461 $ 987,042 $ 13,008 $ (771,026 ) $ 1,220,485 Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at December 31, 2014 (continued) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) LIABILITIES AND STOCKHOLDERS' EQUITY Current Accounts payable Trade $ 7,238 $ 143,141 $ 314 $ — $ 150,693 Related parties — 1,743 — — 1,743 Accrued liabilities Compensation and benefits 18,793 46,867 510 — 66,170 Interest payable 3,298 — — — 3,298 Other 1,559 30,163 1,564 — 33,286 Total current liabilities 30,888 221,914 2,388 — 255,190 Debt Long-term debt 301,415 — — — 301,415 Other Compensation and benefits 156,218 — — — 156,218 Other long-term liabilities 10,552 4,722 — — 15,274 166,770 4,722 — — 171,492 Commitments and contingent liabilities Stockholders' equity Preferred stock — — — — — Common stock 433 — — — 433 Treasury stock (100,000 ) — — — (100,000 ) Additional paid-in capital 502,739 — — — 502,739 Accumulated other comprehensive loss (101,498 ) — — — (101,498 ) Retained earnings 190,714 — — — 190,714 Subsidiary equity — 760,406 10,620 (771,026 ) — Total stockholders' equity 492,388 760,406 10,620 (771,026 ) 492,388 Total liabilities and stockholders' equity $ 991,461 $ 987,042 $ 13,008 $ (771,026 ) $ 1,220,485 Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Six Months Ended June 30, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income $ 27,847 $ 67,061 $ 763 $ (67,824 ) $ 27,847 Items in net income (loss) not using (providing) cash Equity in net income of affiliates (67,824 ) — — 67,824 — Depreciation and amortization, including deferred financing costs and other 892 26,165 581 — 27,638 Stock-based compensation 2,898 — — — 2,898 Pension expense 2,881 — — — 2,881 Deferred income taxes 7,187 — — — 7,187 Other (474 ) (148 ) — — (622 ) Decrease (increase) in working capital Receivables 93 (61,486 ) (492 ) — (61,885 ) Inventories — (18,993 ) (1,660 ) — (20,653 ) Prepaid expenses and other (3,411 ) 25 11 — (3,375 ) Accounts payable and accrued liabilities (2,927 ) 81,298 86 — 78,457 Pension contributions (53,203 ) — — — (53,203 ) Income taxes payable 14,500 — (1 ) — 14,499 Other (2,095 ) 157 (16 ) — (1,954 ) Net cash provided by (used for) operations (73,636 ) 94,079 (728 ) — 19,715 Cash provided by (used for) investment Expenditures for property and equipment (958 ) (30,466 ) (9 ) — (31,433 ) Proceeds from sales of assets — 273 (10 ) — 263 Net cash used for investment (958 ) (30,193 ) (19 ) — (31,170 ) Cash provided by (used for) financing Borrowings of long-term debt, including revolving credit facility 50,000 — — — 50,000 Treasury stock purchased (6,109 ) — — — (6,109 ) Financing costs (655 ) — — — (655 ) Other (403 ) — — — (403 ) Due to (from) affiliates 63,152 (63,888 ) 736 — — Net cash provided by (used for) financing 105,985 (63,888 ) 736 — 42,833 Net increase (decrease) in cash and cash equivalents 31,391 (2 ) (11 ) — 31,378 Balance at beginning of the period 163,512 23 14 — 163,549 Balance at end of the period $ 194,903 $ 21 $ 3 $ — $ 194,927 Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Six Months Ended June 30, 2014 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (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 — 4,677 (8 ) — 4,669 Net cash used for investment (327 ) (16,858 ) (117 ) — (17,302 ) Cash provided by (used for) financing Borrowings on revolving credit facility 57,600 — — — 57,600 Payments on 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

Summary of Significant Accoun21

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2015
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, medical, and workers' compensation 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. 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, 2015 , and December 31, 2014 , we held $156.0 million and $137.6 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, 2015 , the book value of our fixed-rate debt was $300.0 million , and the fair value was estimated to be $315.7 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 of our fixed-rate debt using quoted market prices (Level 2 inputs). The interest rate on our term loan is based on market conditions such as the London Interbank Offered Rate (LIBOR) or a base rate. Because the interest rate on the term loan is based on current market conditions, we believe that the estimated fair value of the outstanding balance on our term loan approximates book value.
New and recently adopted accounting standards [Policy Text Block]	New and Recently Adopted Accounting Standards In May 2015, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2015-07, Fair Value Measurement (Topic 820): Disclosures of Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent). This ASU removes the requirement to categorize within the fair value hierarchy all investments for which fair value is measured using the net asset value per share practical expedient. This ASU also removes the requirement to make certain disclosures for all investments that are eligible to be measured at fair value using the net asset value per share practical expedient. Rather, those disclosures are limited to investments for which the entity has elected to measure the fair value using that practical expedient. Although the new standard is not effective until annual and interim reporting periods beginning after December 15, 2015, early adoption is permitted. The adoption of this standard will affect our disclosure presentation only, and will have no impact on our results of operations, balance sheet, or cash flows. In April 2015, the FASB issued ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs . This ASU requires an entity to present debt issuance costs in the balance sheet as a direct deduction from the related debt liability rather than as an asset. The new standard is effective for annual and interim reporting periods beginning after December 15, 2015. The adoption of this standard will affect our balance sheet presentation only, and will have no impact on our results of operations or cash flows. In February 2015, the FASB issued ASU 2015-02, Amendments to the Consolidation Analysis . This ASU makes targeted amendments to the current consolidation guidance and affects both the variable interest entity and voting interest entity consolidation models. The guidance is effective for annual and interim reporting periods beginning after December 15, 2015. We do not expect the adoption of this guidance 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. At its July 9, 2015, meeting, the FASB decided to delay the effective date of the revenue recognition standard by one year. The new standard is now effective for annual and interim reporting periods beginning after December 15, 2017. However, reporting entities may choose to adopt the standard as of the original effective date. 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. 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.
Compensation Related Costs [Policy Text Block]	We recognize stock awards with only service conditions on a straight-line basis over the requisite service period.

Summary of Significant Accoun22

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Inventories [Table Text Block]	Inventories included the following (work in process is not material): June 30, December 31, (thousands) Finished goods and work in process $ 336,384 $ 308,359 Logs 47,662 57,065 Other raw materials and supplies 31,068 29,037 $ 415,114 $ 394,461
Property and Equipment [Table Text Block]	Property and equipment consisted of the following asset classes: June 30, December 31, (thousands) Land $ 36,819 $ 36,819 Buildings 103,780 96,804 Improvements 42,949 42,699 Office equipment and vehicles 98,460 93,620 Machinery and equipment 420,963 410,633 Construction in progress 18,505 11,118 721,476 691,693 Less accumulated depreciation (347,463 ) (323,565 ) $ 374,013 $ 368,128

Net Income Per Common Share (Ta

Net Income Per Common Share (Tables)	6 Months Ended
	Jun. 30, 2015
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 2015 2014 2015 2014 (thousands, except per-share data) Net income $ 20,230 $ 26,418 $ 27,847 $ 31,983 Weighted average common shares outstanding during the period (for basic calculation) 39,494 39,420 39,496 39,399 Dilutive effect of other potential common shares 106 43 108 59 Weighted average common shares and potential common shares (for diluted calculation) 39,600 39,463 39,604 39,458 Net income per common share - Basic $ 0.51 $ 0.67 $ 0.71 $ 0.81 Net income per common share - Diluted $ 0.51 $ 0.67 $ 0.70 $ 0.81

Debt (Tables)

Debt (Tables)	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Debt [Table Text Block]	Long-term debt consisted of the following: June 30, December 31, (thousands) Asset-based revolving credit facility $ — $ — Term loan 50,000 — 6.375% senior notes 299,990 299,990 Unamortized premium on 6.375% senior notes 1,322 1,425 Long-term debt $ 351,312 $ 301,415

Retirement and Benefit Plans (T

Retirement and Benefit Plans (Tables)	6 Months Ended
	Jun. 30, 2015
Compensation and Retirement Disclosure [Abstract]
Retirement and Benefit Plans [Table Text Block]	The following table presents the pension benefit costs: Three Months Ended Six Months Ended 2015 2014 2015 2014 (thousands) Service cost $ 239 $ 414 $ 714 $ 815 Interest cost 4,744 4,929 9,451 10,080 Expected return on plan assets (5,495 ) (5,258 ) (10,695 ) (10,526 ) Amortization of actuarial (gain) loss 1,311 (6 ) 2,910 (12 ) Plan settlement loss — — 501 — Net periodic benefit cost $ 799 $ 79 $ 2,881 $ 357

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Nonvested 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, 2015 : PSUs RSUs Number of shares Weighted Average Grant-Date Fair Value Number of shares Weighted Average Grant-Date Fair Value Outstanding, December 31, 2014 116,559 $ 29.66 64,864 $ 30.45 Granted 116,325 36.17 139,535 36.18 Performance condition adjustment 27,438 30.32 — — Vested (69,066 ) 30.25 (19,855 ) 30.41 Forfeited (8,839 ) 32.64 (7,074 ) 33.81 Outstanding, June 30, 2015 182,417 $ 33.55 177,470 $ 34.83
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 2015 2014 2015 2014 (thousands) PSUs $ 720 $ 683 $ 1,214 $ 1,050 RSUs 841 602 1,403 884 Stock options 132 183 281 376 Total $ 1,693 $ 1,468 $ 2,898 $ 2,310

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	6 Months Ended
	Jun. 30, 2015
Stockholders' Equity Note [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, 2015 and 2014 : Three Months Ended Six Months Ended 2015 2014 2015 2014 (thousands) Beginning Balance, net of taxes $ (100,204 ) $ (55,253 ) $ (101,498 ) $ (55,249 ) Net actuarial gain, before taxes 19,345 — 19,345 — Amortization of actuarial (gain) loss, amounts reclassified from accumulated other comprehensive loss, before taxes (a) 1,312 (6 ) 2,910 (12 ) Effect of settlements, amounts reclassified from accumulated other comprehensive loss, before taxes (a) — — 501 — Income taxes (7,926 ) 2 (8,731 ) 4 Ending Balance, net of taxes $ (87,473 ) $ (55,257 ) $ (87,473 ) $ (55,257 ) ___________________________________ (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 6, Retirement and Benefit Plans.

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
Segment information [Table Text Block]	An analysis of our operations by segment is as follows: Income (Loss) Before Sales Income Depreciation Inter- Taxes and EBITDA Trade segment Total (b) Amortization (a) (b) (millions) Three Months Ended June 30, 2015 Wood Products $ 193.5 $ 146.4 $ 339.9 $ 23.7 $ 10.3 $ 34.1 Building Materials Distribution 761.9 0.2 762.1 19.6 2.9 22.5 Corporate and Other — — — (5.9 ) 0.1 (5.8 ) Intersegment eliminations — (146.6 ) (146.6 ) — — — $ 955.4 $ — $ 955.4 37.4 $ 13.3 $ 50.7 Interest expense (5.6 ) Interest income 0.1 $ 31.9 Income (Loss) Before Sales Income Depreciation Inter- Taxes and EBITDA Trade segment Total (b) Amortization (a) (b) (millions) Three Months Ended June 30, 2014 Wood Products $ 202.9 $ 148.1 $ 351.0 $ 31.2 $ 10.0 $ 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) Before Sales Income Depreciation Inter- Taxes and EBITDA Trade segment Total (b) Amortization (a) (b) (millions) Six Months Ended June 30, 2015 Wood Products $ 380.5 $ 268.7 $ 649.2 $ 44.6 $ 21.1 $ 65.7 Building Materials Distribution 1,384.8 0.2 1,385.0 22.9 5.6 28.5 Corporate and Other — — — (12.5 ) 0.1 (12.4 ) Intersegment eliminations — (268.9 ) (268.9 ) — — — $ 1,765.3 $ — $ 1,765.3 55.0 $ 26.9 $ 81.8 Interest expense (11.1 ) Interest income 0.1 $ 44.1 Income (Loss) Before Sales Income Depreciation Inter- Taxes and EBITDA Trade segment Total (b) Amortization (a) (b) (millions) Six Months Ended June 30, 2014 Wood Products $ 384.5 $ 259.7 $ 644.3 $ 44.3 $ 20.0 $ 64.3 Building Materials Distribution 1,343.8 0.1 1,343.9 25.3 4.7 30.0 Corporate and Other — — — (8.9 ) 0.1 (8.8 ) Intersegment eliminations — (259.8 ) (259.8 ) — — — $ 1,728.4 $ — $ 1,728.4 60.6 $ 24.8 $ 85.4 Interest expense (11.0 ) Interest income 0.1 $ 49.7
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	The following is a reconciliation of net income to EBITDA for the consolidated company: Three Months Ended Six Months Ended 2015 2014 2015 2014 (millions) Net income $ 20.2 $ 26.4 $ 27.8 $ 32.0 Interest expense 5.6 5.5 11.1 11.0 Interest income (0.1 ) (0.1 ) (0.1 ) (0.1 ) Income tax provision 11.6 14.3 16.2 17.7 Depreciation and amortization 13.3 12.5 26.9 24.8 EBITDA $ 50.7 $ 58.7 $ 81.8 $ 85.4

Consolidating Guarantor and N29

Consolidating Guarantor and Nonguarantor Financial Information (Tables)	6 Months Ended
	Jun. 30, 2015
Disclosure Text Block Supplement [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, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ — $ 951,728 $ 3,669 $ — $ 955,397 Intercompany — — 5,853 (5,853 ) — — 951,728 9,522 (5,853 ) 955,397 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) 405 822,032 8,050 (5,904 ) 824,583 Depreciation and amortization 64 12,926 291 — 13,281 Selling and distribution expenses 314 67,493 447 — 68,254 General and administrative expenses 5,143 6,824 — 51 12,018 Other (income) expense, net (22 ) (4 ) (72 ) — (98 ) 5,904 909,271 8,716 (5,853 ) 918,038 Income (loss) from operations (5,904 ) 42,457 806 — 37,359 Foreign currency exchange gain (loss) (83 ) 44 80 — 41 Interest expense (5,578 ) (13 ) — — (5,591 ) Interest income 21 37 — — 58 (5,640 ) 68 80 — (5,492 ) Income (loss) before income taxes and equity in net income of affiliates (11,544 ) 42,525 886 — 31,867 Income tax (provision) benefit (11,663 ) 26 — — (11,637 ) Income (loss) before equity in net income of affiliates (23,207 ) 42,551 886 — 20,230 Equity in net income of affiliates 43,437 — — (43,437 ) — Net income 20,230 42,551 886 (43,437 ) 20,230 Other comprehensive income, net of tax Defined benefit pension plans Actuarial gain 11,923 — — — 11,923 Amortization of actuarial loss 808 — — — 808 Other comprehensive income, net of tax 12,731 — — — 12,731 Comprehensive income $ 32,961 $ 42,551 $ 886 $ (43,437 ) $ 32,961 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Three Months Ended June 30, 2014 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (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 For the Six Months Ended June 30, 2015 (unaudited) Boise Guarantor Non- Eliminations Consolidated (thousands) Sales Trade $ — $ 1,759,455 $ 5,845 $ — $ 1,765,300 Intercompany — — 9,892 (9,892 ) — — 1,759,455 15,737 (9,892 ) 1,765,300 Costs and expenses Materials, labor, and other operating expenses, (excluding depreciation) 1,255 1,524,885 13,699 (10,217 ) 1,529,622 Depreciation and amortization 122 26,165 581 — 26,868 Selling and distribution expenses 869 128,256 1,009 — 130,134 General and administrative expenses 10,436 13,265 — 325 24,026 Other (income) expense, net (247 ) 153 (303 ) — (397 ) 12,435 1,692,724 14,986 (9,892 ) 1,710,253 Income (loss) from operations (12,435 ) 66,731 751 — 55,047 Foreign currency exchange gain (loss) (255 ) 177 12 — (66 ) Interest expense (11,059 ) (13 ) — — (11,072 ) Interest income 39 109 — — 148 (11,275 ) 273 12 — (10,990 ) Income (loss) before income taxes and equity in net income of affiliates (23,710 ) 67,004 763 — 44,057 Income tax (provision) benefit (16,267 ) 57 — — (16,210 ) Income (loss) before equity in net income of affiliates (39,977 ) 67,061 763 — 27,847 Equity in net income of affiliates 67,824 — — (67,824 ) — Net income 27,847 67,061 763 (67,824 ) 27,847 Other comprehensive income, net of tax Defined benefit pension plans Actuarial gain 11,923 — — — 11,923 Amortization of actuarial loss 1,793 — — — 1,793 Effect of settlements 309 — — — 309 Other comprehensive income, net of tax 14,025 — — — 14,025 Comprehensive income $ 41,872 $ 67,061 $ 763 $ (67,824 ) $ 41,872 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Six Months Ended June 30, 2014 (unaudited) Boise Guarantor Non- Eliminations Consolidated (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
Consolidating Balance Sheets [Table Text Block]	Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at June 30, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) ASSETS Current Cash and cash equivalents $ 194,903 $ 21 $ 3 $ — $ 194,927 Receivables Trade, less allowances 1 235,877 637 — 236,515 Related parties — 487 — — 487 Other 314 4,464 551 — 5,329 Inventories — 408,252 6,862 — 415,114 Deferred income taxes 19,286 — 6 — 19,292 Prepaid expenses and other 6,124 4,039 26 — 10,189 Total current assets 220,628 653,140 8,085 — 881,853 Property and equipment, net 1,926 365,596 6,491 — 374,013 Timber deposits — 12,568 — — 12,568 Deferred financing costs 7,199 — — — 7,199 Goodwill — 21,823 — — 21,823 Intangible assets, net — 10,137 — — 10,137 Other assets 591 10,244 16 — 10,851 Investments in affiliates 775,698 — — (775,698 ) — Total assets $ 1,006,042 $ 1,073,508 $ 14,592 $ (775,698 ) $ 1,318,444 Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at June 30, 2015 (continued) (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) LIABILITIES AND STOCKHOLDERS' EQUITY Current Accounts payable Trade $ 5,693 $ 231,620 $ 999 $ — $ 238,312 Related parties — 3,445 — — 3,445 Accrued liabilities — — — — Compensation and benefits 16,066 31,666 306 — 48,038 Interest payable 3,375 — — — 3,375 Other 2,449 35,956 1,168 — 39,573 Total current liabilities 27,583 302,687 2,473 — 332,743 Debt Long-term debt 351,312 — — — 351,312 Other Compensation and benefits 84,783 — — — 84,783 Other long-term liabilities 11,763 7,242 — — 19,005 96,546 7,242 — — 103,788 Commitments and contingent liabilities Stockholders' equity Preferred stock — — — — — Common stock 434 — — — 434 Treasury stock (106,109 ) — — — (106,109 ) Additional paid-in capital 505,188 — — — 505,188 Accumulated other comprehensive loss (87,473 ) — — — (87,473 ) Retained earnings 218,561 — — — 218,561 Subsidiary equity — 763,579 12,119 (775,698 ) — Total stockholders' equity 530,601 763,579 12,119 (775,698 ) 530,601 Total liabilities and stockholders' equity $ 1,006,042 $ 1,073,508 $ 14,592 $ (775,698 ) $ 1,318,444 Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at December 31, 2014 Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) ASSETS Current Cash and cash equivalents $ 163,512 $ 23 $ 14 $ — $ 163,549 Receivables Trade, less allowances 237 171,613 464 — 172,314 Related parties — 821 — — 821 Other 171 6,908 232 — 7,311 Inventories — 389,259 5,202 — 394,461 Deferred income taxes 20,305 — 6 — 20,311 Prepaid expenses and other 10,756 4,064 37 — 14,857 Total current assets 194,981 572,688 5,955 — 773,624 Property and equipment, net 1,601 359,474 7,053 — 368,128 Timber deposits — 13,819 — — 13,819 Deferred financing costs 7,149 — — — 7,149 Goodwill — 21,823 — — 21,823 Intangible assets, net — 10,183 — — 10,183 Deferred income taxes 16,684 — — — 16,684 Other assets 20 9,055 — — 9,075 Investments in affiliates 771,026 — — (771,026 ) — Total assets $ 991,461 $ 987,042 $ 13,008 $ (771,026 ) $ 1,220,485 Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at December 31, 2014 (continued) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) LIABILITIES AND STOCKHOLDERS' EQUITY Current Accounts payable Trade $ 7,238 $ 143,141 $ 314 $ — $ 150,693 Related parties — 1,743 — — 1,743 Accrued liabilities Compensation and benefits 18,793 46,867 510 — 66,170 Interest payable 3,298 — — — 3,298 Other 1,559 30,163 1,564 — 33,286 Total current liabilities 30,888 221,914 2,388 — 255,190 Debt Long-term debt 301,415 — — — 301,415 Other Compensation and benefits 156,218 — — — 156,218 Other long-term liabilities 10,552 4,722 — — 15,274 166,770 4,722 — — 171,492 Commitments and contingent liabilities Stockholders' equity Preferred stock — — — — — Common stock 433 — — — 433 Treasury stock (100,000 ) — — — (100,000 ) Additional paid-in capital 502,739 — — — 502,739 Accumulated other comprehensive loss (101,498 ) — — — (101,498 ) Retained earnings 190,714 — — — 190,714 Subsidiary equity — 760,406 10,620 (771,026 ) — Total stockholders' equity 492,388 760,406 10,620 (771,026 ) 492,388 Total liabilities and stockholders' equity $ 991,461 $ 987,042 $ 13,008 $ (771,026 ) $ 1,220,485
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, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income $ 27,847 $ 67,061 $ 763 $ (67,824 ) $ 27,847 Items in net income (loss) not using (providing) cash Equity in net income of affiliates (67,824 ) — — 67,824 — Depreciation and amortization, including deferred financing costs and other 892 26,165 581 — 27,638 Stock-based compensation 2,898 — — — 2,898 Pension expense 2,881 — — — 2,881 Deferred income taxes 7,187 — — — 7,187 Other (474 ) (148 ) — — (622 ) Decrease (increase) in working capital Receivables 93 (61,486 ) (492 ) — (61,885 ) Inventories — (18,993 ) (1,660 ) — (20,653 ) Prepaid expenses and other (3,411 ) 25 11 — (3,375 ) Accounts payable and accrued liabilities (2,927 ) 81,298 86 — 78,457 Pension contributions (53,203 ) — — — (53,203 ) Income taxes payable 14,500 — (1 ) — 14,499 Other (2,095 ) 157 (16 ) — (1,954 ) Net cash provided by (used for) operations (73,636 ) 94,079 (728 ) — 19,715 Cash provided by (used for) investment Expenditures for property and equipment (958 ) (30,466 ) (9 ) — (31,433 ) Proceeds from sales of assets — 273 (10 ) — 263 Net cash used for investment (958 ) (30,193 ) (19 ) — (31,170 ) Cash provided by (used for) financing Borrowings of long-term debt, including revolving credit facility 50,000 — — — 50,000 Treasury stock purchased (6,109 ) — — — (6,109 ) Financing costs (655 ) — — — (655 ) Other (403 ) — — — (403 ) Due to (from) affiliates 63,152 (63,888 ) 736 — — Net cash provided by (used for) financing 105,985 (63,888 ) 736 — 42,833 Net increase (decrease) in cash and cash equivalents 31,391 (2 ) (11 ) — 31,378 Balance at beginning of the period 163,512 23 14 — 163,549 Balance at end of the period $ 194,903 $ 21 $ 3 $ — $ 194,927 Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Six Months Ended June 30, 2014 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (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 — 4,677 (8 ) — 4,669 Net cash used for investment (327 ) (16,858 ) (117 ) — (17,302 ) Cash provided by (used for) financing Borrowings on revolving credit facility 57,600 — — — 57,600 Payments on 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

Nature of Operations and Cons30

Nature of Operations and Consolidation (Details)	6 Months Ended
	Jun. 30, 2015segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of Reportable Segments	3

Summary of Significant Accoun31

Summary of Significant Accounting Policies (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Vendor and Customer Rebates and Allowances [Abstract]
Vendor rebates and allowances	$ 3.3		$ 3.3		$ 6.1
Customer Rebates and Allowances	26.5		26.5		$ 24.7
Operating Leases, Rent Expense, Net [Abstract]
Rental expense	4.5	$ 4.6	$ 9	$ 8.5
Accounts Receivable [Member] | Credit Concentration Risk [Member] | Single Customer [Member]
Risks and Uncertainties [Abstract]
Concentration of credit risk			13.00%		11.00%
Reported Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Abstract]
6.375% senior notes, book value	300		$ 300
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Abstract]
6.375% senior notes, book value	315.7		315.7
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Abstract]
Money market funds, fair value	$ 156		$ 156		$ 137.6

Summary of Significant Accoun32

Summary of Significant Accounting Policies (Details 2) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Inventory, Net [Abstract]
Finished goods and work in process	$ 336,384	$ 308,359
Logs	47,662	57,065
Other raw materials and supplies	31,068	29,037
Inventories	$ 415,114	$ 394,461

Summary of Significant Accoun33

Summary of Significant Accounting Policies (Details 3) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 721,476	$ 691,693
Less accumulated depreciation	(347,463)	(323,565)
Property and equipment, net	374,013	368,128
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	36,819	36,819
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	103,780	96,804
Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	42,949	42,699
Office Equipment and Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	98,460	93,620
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	420,963	410,633
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 18,505	$ 11,118

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income Tax Disclosure [Abstract]
Income tax provision	$ 11,637	$ 14,286	$ 16,210	$ 17,747
Effective income tax rate (as a percent)	36.50%	35.10%	36.80%	35.70%
Statutory U.S. income tax rate (as a percent)	35.00%	35.00%	35.00%	35.00%
Income taxes paid (refunds), net			$ (5,500)	$ 4,000

Net Income Per Common Share (De

Net Income Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Computation of basic and diluted net income per common share
Net income	$ 20,230	$ 26,418	$ 27,847	$ 31,983
Weighted average common shares outstanding during the period (for basic calculation)	39,494	39,420	39,496	39,399
Dilutive effect of other potential common shares	106	43	108	59
Weighted average common shares and potential common shares (for diluted calculation)	39,600	39,463	39,604	39,458
Net income per common share - Basic	$ 0.51	$ 0.67	$ 0.71	$ 0.81
Net income per common share - Diluted	$ 0.51	$ 0.67	$ 0.70	$ 0.81
Stock awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive stock awards	0	300	100	200

Debt (Details)

Debt (Details) - USD ($)	Nov. 26, 2013	May. 08, 2013	Jun. 30, 2015	Jun. 30, 2014	May. 15, 2015	Dec. 31, 2014	Aug. 15, 2013	Oct. 22, 2012
Debt [Line Items]
Long-term debt			$ 351,312,000			$ 301,415,000
Interest paid			10,100,000	$ 10,100,000
Medium-term notes [Member] | Term Loan Due 2022 [Member]
Debt [Line Items]
Long-term debt			50,000,000			0
Senior Notes, Face Amount					$ 50,000,000
Senior notes [Member] | 6.375% Senior Notes Due 2020 [Member]
Debt [Line Items]
Long-term debt			299,990,000			299,990,000
Unamortized premium on 6.375% senior notes			$ 1,322,000			$ 1,425,000
Senior notes [Member] | 250 million original new 6.375% Senior Notes due 2020 [Member]
Debt [Line Items]
Interest rate		6.375%
Debt Exchange, Original Debt, Amount		$ 250,000,000
Percentage of Senior Notes tendered and accepted for exchange		100.00%
Senior notes [Member] | 50 million additional new 6.375% Senior Notes due 2020 [Member]
Debt [Line Items]
Interest rate	6.375%
Debt Exchange, Original Debt, Amount	$ 49,990,000
Percentage of Senior Notes tendered and accepted for exchange	99.98%
Senior notes [Member] | $250 million original 6.375% Senior Notes due 2020 [Member]
Debt [Line Items]
Senior Notes, Face Amount								$ 250,000,000
Interest rate								6.375%
Senior notes [Member] | 50 million additional old 6.375% Senior Notes due 2020 [Member]
Debt [Line Items]
Senior Notes, Face Amount							$ 50,000,000
Premium rate on 6.375% senior notes							103.50%

Asset-Based Revolving Credit Fa

Asset-Based Revolving Credit Facility (Details) - USD ($) $ in Thousands	May. 15, 2015	Mar. 09, 2015	Jun. 30, 2015	May. 15, 2015	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Line of Credit Facility [Line Items]
Pension contributions	$ 40,000	$ 10,000		$ 50,000	$ 53,203	$ 780
Term Loan Due 2022 [Member] | Medium-term notes [Member]
Line of Credit Facility [Line Items]
Term Loan, Face Amount	$ 50,000			$ 50,000
Term Loan, Interest Rate During Period			1.94%
Term Loan Interest Rate Effective Percentage, With Patronage Credits			1.20%		1.20%
Term Loan Due 2022 [Member] | Medium-term notes [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable interest rate			1.75%
Term Loan Due 2022 [Member] | Medium-term notes [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable interest rate			2.25%
Term Loan Due 2022 [Member] | Medium-term notes [Member] | Base Rate [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable interest rate			0.75%
Term Loan Due 2022 [Member] | Medium-term notes [Member] | Base Rate [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable interest rate			1.25%
Asset-based revolving credit facility [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity			$ 350,000		$ 350,000
Fixed charge coverage ratio requirement, if availability falls below 10% of aggregate lending commitments (as a percent)					100.00%
Threshold of availability as a percentage of aggregate lending commitments, below which 1:1 fixed charge coverage ratio must be met			10.00%		10.00%
Threshold of availability, below which 1:1 fixed charge coverage ratio must be met			$ 35,000		$ 35,000
Current availability			$ 314,700		$ 314,700
Dividend restriction, single threshold, percentage of aggregate Revolver Commitments			25.00%		25.00%
Dividend restriction, combination thresholds, percentage of aggregate Revolver Commitments			15.00%		15.00%
Dividend restriction, combination thresholds, fixed-charge coverage ratio (as a percent)					100.00%
Amount outstanding			$ 0		$ 0		$ 0
Letters of credit outstanding			$ 8,000		$ 8,000		$ 8,000
Asset-based revolving credit facility [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Commitment fee rate					0.25%
Asset-based revolving credit facility [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Commitment fee rate					0.375%
Asset-based revolving credit facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Basis spread on 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]
Basis spread on variable interest rate					2.00%
Asset-based revolving credit facility [Member] | Base Rate [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable interest rate					0.50%
Asset-based revolving credit facility [Member] | Base Rate [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable interest rate					1.00%

Retirement and Benefit Plans (D

Retirement and Benefit Plans (Details) $ in Thousands	May. 15, 2015USD ($)	Mar. 09, 2015USD ($)	May. 15, 2015USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	May. 14, 2015USD ($)	Jun. 30, 2015USD ($)Integer5	Jun. 30, 2014USD ($)	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Funded Status, Period Improvement						$ 69,300
Defined Benefit Plan, Actuarial Gain (Loss)						19,300
Defined Benefit Plan, Fair Value of Plan Assets, Period Increase (Decrease)						$ 50,000
Discount rate	3.90%		3.90%							3.75%
Expected return on plan assets						6.15%
Net periodic benefit cost [Abstract]
Net periodic benefit cost							$ 2,881	$ 357
Defined Benefit Plan, Amount to be Amortized from Accumulated Other Comprehensive Income (Loss) Next Fiscal Year [Abstract]
Amount of actuarial loss that will be amortized from accumulated other comprehensive loss for reminder of 2015							2,000
Pension contributions [Abstract]
Fair Value of Pension Contribution of Real Property							$ 3,000
Contributed Properties Leaseback Transaction Lease Term							10 years
Number of Extension Options for Contributed Properties | Integer5							2
Extension Terms of Contributed Properties							5 years
Rent payments for contributed properties							$ 200
Annual rent escalation rate for contributed properties							2.00%
Pension contributions	$ 40,000	$ 10,000	$ 50,000				$ 53,203	780
Estimated remaining 2015 contributions							1,000
Pension Plan [Member]
Net periodic benefit cost [Abstract]
Service cost				$ 239	$ 414		714	815
Interest cost				4,744	4,929		9,451	10,080
Expected return on plan assets				(5,495)	(5,258)		(10,695)	(10,526)
Amortization of actuarial (gain) loss				1,311	(6)		2,910	(12)
Plan settlement loss				0	0		501	0
Net periodic benefit cost				$ 799	$ 79		$ 2,881	$ 357
Scenario, Forecast [Member]
Defined Benefit Plan Disclosure [Line Items]
Expected return on plan assets									5.85%

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) $ / shares in Units, $ in Thousands	1 Months Ended		3 Months Ended		6 Months Ended		12 Months Ended
	Feb. 28, 2015stock_awards	Feb. 28, 2014stock_awards	Jun. 30, 2015USD ($)$ / sharesshares	Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)tranch$ / sharesshares	Jun. 30, 2014USD ($)shares	Dec. 31, 2014$ / sharesshares
Stock-Based Compensation [Abstract]
Number of types of stock-based awards granted (in types) | stock_awards	2	2
Fair market value of awards | $					$ 3,200
Stock-based compensation expense | $			$ 1,693	$ 1,468	2,898	$ 2,310
Tax benefit from compensation expense | $					1,100	900
Unrecognized compensation expense | $			8,500		$ 8,500
Unrecognized compensation, period for recognition					1 year 8 months
Stock-Based Compensation Awards [Abstract]
Performance Shares that could be awarded, as a percentage of target amount, minimum					0.00%
Performance Shares that could be awarded, as a percentage of target amount, maximum					200.00%
Performance shares target percentage earned							129.00%
Performance Shares [Member]
Stock-Based Compensation [Abstract]
Stock-based compensation expense | $			$ 720	683	$ 1,214	$ 1,050
Number of shares [Abstract]
Outstanding, December 31, 2014 | shares					116,559
Granted | shares					116,325	100,692
Performance true-up | shares					27,438
Vested | shares					(69,066)
Forfeited | shares					(8,839)
Outstanding, June 30, 2015 | shares			182,417		182,417		116,559
Weighted Average Grant Date Fair Value [Abstract]
Outstanding, December 31, 2014					$ 29.66
Granted					36.17
Performance condition adjustment					30.32
Vested					30.25
Forfeited					32.64
Outstanding, June 30, 2015			$ 33.55		$ 33.55		$ 29.66
Performance Shares [Member] | Officers and other employees [Member]
Stock-Based Compensation Awards [Abstract]
Number of equal tranches for annual vesting (in tranches) | tranch					3
Performance Shares [Member] | Retirement-eligible employees [Member]
Stock-Based Compensation Awards [Abstract]
Percentage of share-based awards that are subject to shorter vesting					100.00%
Minimum age for shorter vesting, if employee has at least 15 years of service					62 years
Eligibility for shorter vesting at age of 62, minimum period of service					15 years
Minimum age for shorter vesting, if employee does not have at least 15 years of service					65 years
Restricted Stock Units (RSUs) [Member]
Stock-Based Compensation [Abstract]
Stock-based compensation expense | $			$ 841	602	$ 1,403	$ 884
Number of shares [Abstract]
Outstanding, December 31, 2014 | shares					64,864
Granted | shares					139,535	122,581
Vested | shares					(19,855)
Forfeited | shares					(7,074)
Outstanding, June 30, 2015 | shares			177,470		177,470		64,864
Weighted Average Grant Date Fair Value [Abstract]
Outstanding, December 31, 2014					$ 30.45
Granted					36.18
Vested					30.41
Forfeited					33.81
Outstanding, June 30, 2015			$ 34.83		$ 34.83		$ 30.45
Restricted Stock Units (RSUs) [Member] | Officers and other employees [Member]
Stock-Based Compensation Awards [Abstract]
Number of equal tranches for annual vesting (in tranches) | tranch					3
Restricted Stock Units (RSUs) [Member] | Retirement-eligible employees [Member]
Stock-Based Compensation Awards [Abstract]
Percentage of share-based awards that are subject to shorter vesting					100.00%
Minimum age for shorter vesting, if employee has at least 15 years of service					62 years
Eligibility for shorter vesting at age of 62, minimum period of service					15 years
Minimum age for shorter vesting, if employee does not have at least 15 years of service					65 years
Restricted Stock Units (RSUs) [Member] | Nonemployee Directors [Member]
Stock-Based Compensation Awards [Abstract]
Vesting period (in years)					1 year
Delivery of vested awards, minimum period following termination					6 months
Employee Stock Options [Member]
Stock-Based Compensation [Abstract]
Stock-based compensation expense | $			$ 132	$ 183	$ 281	$ 376

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($) $ / shares in Units, $ in Thousands		1 Months Ended	3 Months Ended		6 Months Ended
		Jul. 24, 2015	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Feb. 25, 2015
Treasury Stock [Line Items]
Stock repurchase program, number of shares authorized for repurchase							2,000,000
Treasury stock, shares acquired			175,085
Treasury stock, acquired			$ 6,100
Treasury stock acquired, average cost per share			$ 34.89
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Beginning Balance, net of taxes		$ (87,473)	$ (100,204)	$ (55,253)	$ (101,498)	$ (55,249)
Net actuarial gain, before taxes			19,345	0	19,345	0
Amortization of actuarial (gain) loss, amounts reclassified from accumulated other comprehensive loss, before taxes	[1]		1,312	(6)	2,910	(12)
Effect of settlements, amounts reclassified from accumulated other comprehensive loss, before taxes	[1]		0	0	501	0
Income taxes			(7,926)	2	(8,731)	4
Ending Balance, net of taxes			$ (87,473)	$ (55,257)	$ (87,473)	$ (55,257)
Subsequent Event [Member]
Treasury Stock [Line Items]
Treasury stock, shares acquired		176,261
Treasury stock, acquired		$ 5,900
Treasury stock acquired, average cost per share		$ 33.57
[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 6, Retirement and Benefit Plans.

Outsourcing Services Agreement

Outsourcing Services Agreement (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Outsourcing Services Agreement [Abstract]
Outsourced corporate staff costs	$ 3.4	$ 3.9	$ 7	$ 7.8

Transactions With Related Par42

Transactions With Related Party (Details) - Unconsolidated variable interest entity [Member] - Louisiana Timber Procurement Company, L.L.C. (LTP) [Member] - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Related Party Transaction [Line Items]
Variable interest entity, ownership percentage			50.00%
Revenue from related parties	$ 5	$ 7.1	$ 11.3	$ 14.3
Related parties amount in cost of sales	$ 23.2	$ 18.9	$ 45.1	$ 35
Packaging Corporation of America (PCA) [Member]
Related Party Transaction [Line Items]
Variable interest entity, ownership percentage			50.00%

Segment Information (Details)

Segment Information (Details) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)segment	Jun. 30, 2014USD ($)
Segment Reporting Information [Line Items]
Number of Reportable Segments | segment				3
Sales		$ 955,397	$ 961,187	$ 1,765,300	$ 1,728,367
Income (loss) before income taxes		31,867	40,704	44,057	49,730
Depreciation and amortization		13,281	12,482	26,868	24,802
EBITDA	[1]	50,700	58,700	81,800	85,400
Interest expense		(5,591)	(5,519)	(11,072)	(11,031)
Interest income		58	53	148	123
Pension expense				2,881	357
Wood Products [Member]
Segment Reporting Information [Line Items]
Sales		193,500	202,900	380,500	384,500
Depreciation and amortization		10,300	10,000	21,100	20,000
EBITDA	[1],[2]	34,100	41,300	65,700	64,300
Pension expense			100		200
Building Materials Distribution [Member]
Segment Reporting Information [Line Items]
Sales		761,900	758,300	1,384,800	1,343,800
Depreciation and amortization		2,900	2,400	5,600	4,700
EBITDA	[1],[2]	22,500	21,800	28,500	30,000
Pension expense			100		200
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Sales		0	0	0	0
Depreciation and amortization		100	0	100	100
EBITDA	[1],[2]	(5,800)	(4,400)	(12,400)	(8,800)
Operating Segments [Member]
Segment Reporting Information [Line Items]
Income (loss) before income taxes		37,400	46,200	55,000	60,600
Operating Segments [Member] | Wood Products [Member]
Segment Reporting Information [Line Items]
Sales		339,900	351,000	649,200	644,300
Income (loss) before income taxes	[2]	23,700	31,200	44,600	44,300
Operating Segments [Member] | Building Materials Distribution [Member]
Segment Reporting Information [Line Items]
Sales		762,100	758,400	1,385,000	1,343,900
Income (loss) before income taxes	[2]	19,600	19,400	22,900	25,300
Operating Segments [Member] | Corporate and Other [Member]
Segment Reporting Information [Line Items]
Sales		0	0	0	0
Income (loss) before income taxes	[2]	(5,900)	(4,400)	(12,500)	(8,900)
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Sales		(146,600)	(148,200)	(268,900)	(259,800)
Intersegment Eliminations [Member] | Wood Products [Member]
Segment Reporting Information [Line Items]
Sales		(146,400)	(148,100)	(268,700)	(259,700)
Intersegment Eliminations [Member] | Building Materials Distribution [Member]
Segment Reporting Information [Line Items]
Sales		(200)	(100)	(200)	(100)
Intersegment Eliminations [Member] | Corporate and Other [Member]
Segment Reporting Information [Line Items]
Sales		$ 0	$ 0	$ 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 30 Six Months EndedJune 30 2015 2014 2015 2014 (millions)Net income$20.2 $26.4 $27.8 $32.0Interest expense5.6 5.5 11.1 11.0Interest income(0.1) (0.1) (0.1) (0.1)Income tax provision11.6 14.3 16.2 17.7Depreciation and amortization13.3 12.5 26.9 24.8EBITDA$50.7 $58.7 $81.8 $85.4
[2]	Prior to first quarter 2015, pension expense (which is primarily comprised of interest cost, expected return on plan assets, and amortization of actuarial losses) was recorded in each of our segments based on the associated individual employee roles and responsibilities. However, pension benefits are frozen for most employees and only a small number of hourly employees continue to accrue benefits. Therefore, management believes that recording pension expense in the Corporate and Other segment provides a clearer view of segment operating performance. In first quarter 2015, we made a change in our segment measurement method by recording all pension expense to the Corporate and Other segment. This change in measurement only impacts our segment disclosures, and thus it has no impact on our overall consolidated financial statements. Historical segment income (loss) and EBITDA have not been recast in the table above. For the three and six months ended June 30, 2014, less than $0.1 million and $0.2 million, respectively, of pension expense was recorded in each of the Wood Products and Building Materials Distribution segments.

Reconciliation of Net Income (L

Reconciliation of Net Income (Loss) to EBITDA (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Segment Reporting [Abstract]
Net income		$ 20,230	$ 26,418	$ 27,847	$ 31,983
Interest expense		5,591	5,519	11,072	11,031
Interest income		(58)	(53)	(148)	(123)
Income tax provision		11,637	14,286	16,210	17,747
Depreciation and amortization		13,281	12,482	26,868	24,802
EBITDA	[1]	$ 50,700	$ 58,700	$ 81,800	$ 85,400
[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 2015 2014 2015 2014 (millions)Net income$20.2 $26.4 $27.8 $32.0Interest expense5.6 5.5 11.1 11.0Interest income(0.1) (0.1) (0.1) (0.1)Income tax provision11.6 14.3 16.2 17.7Depreciation and amortization13.3 12.5 26.9 24.8EBITDA$50.7 $58.7 $81.8 $85.4

Consolidating Guarantor and N45

Consolidating Guarantor and Nonguarantor Financial Information Consolidating Guarantor and Nonguarantor Financial Information (Details)	Jun. 30, 2015
6.375% Senior Notes Due 2020 [Member] | Guarantor Subsidiaries [Member]
Entity Information [Line Items]
Percentage of guarantors of Senior Notes owned by Boise Cascade	100.00%

Consolidating Statements of Com

Consolidating Statements of Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Sales
Sales	$ 955,397	$ 961,187	$ 1,765,300	$ 1,728,367
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	824,583	823,532	1,529,622	1,496,140
Depreciation and amortization	13,281	12,482	26,868	24,802
Selling and distribution expenses	68,254	67,181	130,134	126,111
General and administrative expenses	12,018	11,925	24,026	22,590
Other (income) expense, net	(98)	163	(397)	(1,737)
Total costs and expenses	918,038	915,283	1,710,253	1,667,906
Income (loss) from operations	37,359	45,904	55,047	60,461
Foreign currency exchange gain (loss)	41	266	(66)	177
Interest expense	(5,591)	(5,519)	(11,072)	(11,031)
Interest income	58	53	148	123
Total nonoperating income (expense)	(5,492)	(5,200)	(10,990)	(10,731)
Income (loss) before income taxes and equity in net income of affiliates	31,867	40,704	44,057	49,730
Income tax (provision) benefit	(11,637)	(14,286)	(16,210)	(17,747)
Income (loss) before equity in net income of affiliates	20,230	26,418	27,847	31,983
Equity in net income of affiliates	0	0	0	0
Net income	20,230	26,418	27,847	31,983
Defined benefit pension plans
Actuarial gain	11,923	0	11,923	0
Amortization of actuarial (gain) loss	808	(4)	1,793	(8)
Effect of settlements	0	0	309	0
Other comprehensive income (loss), net of tax	12,731	(4)	14,025	(8)
Comprehensive income	32,961	26,414	41,872	31,975
Boise Cascade Company (Parent) [Member]
Sales
Sales	0	0	0	0
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	405	0	1,255	0
Depreciation and amortization	64	43	122	77
Selling and distribution expenses	314	0	869	0
General and administrative expenses	5,143	4,657	10,436	8,932
Other (income) expense, net	(22)	(9)	(247)	0
Total costs and expenses	5,904	4,691	12,435	9,009
Income (loss) from operations	(5,904)	(4,691)	(12,435)	(9,009)
Foreign currency exchange gain (loss)	(83)	170	(255)	108
Interest expense	(5,578)	(5,519)	(11,059)	(11,031)
Interest income	21	3	39	8
Total nonoperating income (expense)	(5,640)	(5,346)	(11,275)	(10,915)
Income (loss) before income taxes and equity in net income of affiliates	(11,544)	(10,037)	(23,710)	(19,924)
Income tax (provision) benefit	(11,663)	(14,311)	(16,267)	(17,790)
Income (loss) before equity in net income of affiliates	(23,207)	(24,348)	(39,977)	(37,714)
Equity in net income of affiliates	43,437	50,766	67,824	69,697
Net income	20,230	26,418	27,847	31,983
Defined benefit pension plans
Actuarial gain	11,923		11,923
Amortization of actuarial (gain) loss	808	(4)	1,793	(8)
Effect of settlements			309
Other comprehensive income (loss), net of tax	12,731	(4)	14,025	(8)
Comprehensive income	32,961	26,414	41,872	31,975
Guarantor Subsidiaries [Member]
Sales
Sales	951,728	957,289	1,759,455	1,721,359
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	822,032	821,453	1,524,885	1,491,203
Depreciation and amortization	12,926	12,137	26,165	24,116
Selling and distribution expenses	67,493	66,587	128,256	124,862
General and administrative expenses	6,824	6,651	13,265	13,066
Other (income) expense, net	(4)	295	153	(1,335)
Total costs and expenses	909,271	907,123	1,692,724	1,651,912
Income (loss) from operations	42,457	50,166	66,731	69,447
Foreign currency exchange gain (loss)	44	29	177	38
Interest expense	(13)	0	(13)	0
Interest income	37	50	109	115
Total nonoperating income (expense)	68	79	273	153
Income (loss) before income taxes and equity in net income of affiliates	42,525	50,245	67,004	69,600
Income tax (provision) benefit	26	25	57	43
Income (loss) before equity in net income of affiliates	42,551	50,270	67,061	69,643
Equity in net income of affiliates	0	0	0	0
Net income	42,551	50,270	67,061	69,643
Defined benefit pension plans
Actuarial gain	0		0
Amortization of actuarial (gain) loss	0	0	0	0
Effect of settlements			0
Other comprehensive income (loss), net of tax	0	0	0	0
Comprehensive income	42,551	50,270	67,061	69,643
Non-guarantor Subsidiaries [Member]
Sales
Sales	9,522	9,683	15,737	15,358
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	8,050	8,481	13,699	13,879
Depreciation and amortization	291	302	581	609
Selling and distribution expenses	447	594	1,009	1,249
General and administrative expenses	0	0	0	0
Other (income) expense, net	(72)	(123)	(303)	(402)
Total costs and expenses	8,716	9,254	14,986	15,335
Income (loss) from operations	806	429	751	23
Foreign currency exchange gain (loss)	80	67	12	31
Interest expense	0	0	0	0
Interest income	0	0	0	0
Total nonoperating income (expense)	80	67	12	31
Income (loss) before income taxes and equity in net income of affiliates	886	496	763	54
Income tax (provision) benefit	0	0	0	0
Income (loss) before equity in net income of affiliates	886	496	763	54
Equity in net income of affiliates	0	0	0	0
Net income	886	496	763	54
Defined benefit pension plans
Actuarial gain	0		0
Amortization of actuarial (gain) loss	0	0	0	0
Effect of settlements			0
Other comprehensive income (loss), net of tax	0	0	0	0
Comprehensive income	886	496	763	54
Eliminations [Member]
Sales
Sales	(5,853)	(5,785)	(9,892)	(8,350)
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	(5,904)	(6,402)	(10,217)	(8,942)
Depreciation and amortization	0	0	0	0
Selling and distribution expenses	0	0	0	0
General and administrative expenses	51	617	325	592
Other (income) expense, net	0	0	0	0
Total costs and expenses	(5,853)	(5,785)	(9,892)	(8,350)
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	(43,437)	(50,766)	(67,824)	(69,697)
Net income	(43,437)	(50,766)	(67,824)	(69,697)
Defined benefit pension plans
Actuarial gain	0		0
Amortization of actuarial (gain) loss	0	0	0	0
Effect of settlements			0
Other comprehensive income (loss), net of tax	0	0	0	0
Comprehensive income	(43,437)	(50,766)	(67,824)	(69,697)
Reportable Legal Entities [Member] | Boise Cascade Company (Parent) [Member]
Sales
Sales	0	0	0	0
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Sales
Sales	951,728	957,289	1,759,455	1,721,359
Reportable Legal Entities [Member] | Non-guarantor Subsidiaries [Member]
Sales
Sales	3,669	3,898	5,845	7,008
Eliminations [Member]
Sales
Sales	(5,853)	(5,785)	(9,892)	(8,350)
Costs and expenses
Equity in net income of affiliates			(67,824)	(69,697)
Net income			(67,824)	(69,697)
Eliminations [Member] | Boise Cascade Company (Parent) [Member]
Sales
Sales	0	0	0	0
Eliminations [Member] | Guarantor Subsidiaries [Member]
Sales
Sales	$ 0	$ 0	$ 0	$ 0

Consolidating Balance Sheets (D

Consolidating Balance Sheets (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013
Current Assets
Cash and cash equivalents	$ 194,927		$ 163,549	$ 129,919		$ 118,249
Receivables
Trade, less allowances	236,515		172,314
Related parties	487		821
Other	5,329		7,311
Inventories	415,114		394,461
Deferred income taxes	19,292		20,311
Prepaid expenses and other	10,189		14,857
Total current assets	881,853		773,624
Property and equipment, net	374,013		368,128
Timber deposits	12,568		13,819
Deferred financing costs	7,199		7,149
Goodwill	21,823		21,823
Intangible assets, net	10,137		10,183
Deferred income taxes	0		16,684
Other assets	10,851		9,075
Investments in affiliates	0		0
Total assets	1,318,444		1,220,485
Accounts payable
Trade	238,312		150,693
Related parties	3,445		1,743
Accrued liabilities
Compensation and benefits	48,038		66,170
Interest payable	3,375		3,298
Other	39,573		33,286
Total current liabilities	332,743		255,190
Debt
Long-term debt	351,312		301,415
Other
Compensation and benefits	84,783		156,218
Other long-term liabilities	19,005		15,274
Total other liabilities	$ 103,788		$ 171,492
Commitments and contingent liabilities
Stockholders' equity
Preferred stock	$ 0		$ 0
Common stock	434		433
Treasury Stock	(106,109)		(100,000)
Additional paid-in capital	505,188		502,739
Accumulated other comprehensive loss	(87,473)	$ (100,204)	(101,498)	(55,257)	$ (55,253)	(55,249)
Retained earnings	218,561		190,714
Subsidiary equity	0		0
Total stockholders' equity	530,601		492,388
Total liabilities and stockholders' equity	1,318,444		1,220,485
Boise Cascade Company (Parent) [Member]
Current Assets
Cash and cash equivalents	194,903		163,512	129,883		118,198
Receivables
Trade, less allowances	1		237
Related parties	0		0
Other	314		171
Inventories	0		0
Deferred income taxes	19,286		20,305
Prepaid expenses and other	6,124		10,756
Total current assets	220,628		194,981
Property and equipment, net	1,926		1,601
Timber deposits	0		0
Deferred financing costs	7,199		7,149
Goodwill	0		0
Intangible assets, net	0		0
Deferred income taxes			16,684
Other assets	591		20
Investments in affiliates	775,698		771,026
Total assets	1,006,042		991,461
Accounts payable
Trade	5,693		7,238
Related parties	0		0
Accrued liabilities
Compensation and benefits	16,066		18,793
Interest payable	3,375		3,298
Other	2,449		1,559
Total current liabilities	27,583		30,888
Debt
Long-term debt	351,312		301,415
Other
Compensation and benefits	84,783		156,218
Other long-term liabilities	11,763		10,552
Total other liabilities	$ 96,546		$ 166,770
Commitments and contingent liabilities
Stockholders' equity
Preferred stock	$ 0		$ 0
Common stock	434		433
Treasury Stock	(106,109)		(100,000)
Additional paid-in capital	505,188		502,739
Accumulated other comprehensive loss	(87,473)		(101,498)
Retained earnings	218,561		190,714
Subsidiary equity	0		0
Total stockholders' equity	530,601		492,388
Total liabilities and stockholders' equity	1,006,042		991,461
Guarantor Subsidiaries [Member]
Current Assets
Cash and cash equivalents	21		23	23		25
Receivables
Trade, less allowances	235,877		171,613
Related parties	487		821
Other	4,464		6,908
Inventories	408,252		389,259
Deferred income taxes	0		0
Prepaid expenses and other	4,039		4,064
Total current assets	653,140		572,688
Property and equipment, net	365,596		359,474
Timber deposits	12,568		13,819
Deferred financing costs	0		0
Goodwill	21,823		21,823
Intangible assets, net	10,137		10,183
Deferred income taxes			0
Other assets	10,244		9,055
Investments in affiliates	0		0
Total assets	1,073,508		987,042
Accounts payable
Trade	231,620		143,141
Related parties	3,445		1,743
Accrued liabilities
Compensation and benefits	31,666		46,867
Interest payable	0		0
Other	35,956		30,163
Total current liabilities	302,687		221,914
Debt
Long-term debt	0		0
Other
Compensation and benefits	0		0
Other long-term liabilities	7,242		4,722
Total other liabilities	$ 7,242		$ 4,722
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	763,579		760,406
Total stockholders' equity	763,579		760,406
Total liabilities and stockholders' equity	1,073,508		987,042
Non-guarantor Subsidiaries [Member]
Current Assets
Cash and cash equivalents	3		14	13		26
Receivables
Trade, less allowances	637		464
Related parties	0		0
Other	551		232
Inventories	6,862		5,202
Deferred income taxes	6		6
Prepaid expenses and other	26		37
Total current assets	8,085		5,955
Property and equipment, net	6,491		7,053
Timber deposits	0		0
Deferred financing costs	0		0
Goodwill	0		0
Intangible assets, net	0		0
Deferred income taxes			0
Other assets	16		0
Investments in affiliates	0		0
Total assets	14,592		13,008
Accounts payable
Trade	999		314
Related parties	0		0
Accrued liabilities
Compensation and benefits	306		510
Interest payable	0		0
Other	1,168		1,564
Total current liabilities	2,473		2,388
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	12,119		10,620
Total stockholders' equity	12,119		10,620
Total liabilities and stockholders' equity	14,592		13,008
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
Other assets	0		0
Investments in affiliates	(775,698)		(771,026)
Total assets	(775,698)		(771,026)
Accounts payable
Trade	0		0
Related parties	0		0
Accrued liabilities
Compensation and benefits	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	(775,698)		(771,026)
Total stockholders' equity	(775,698)		(771,026)
Total liabilities and stockholders' equity	$ (775,698)		$ (771,026)

Consolidating Statements of Cas

Consolidating Statements of Cash Flows (Details) - USD ($) $ in Thousands	May. 15, 2015	Mar. 09, 2015	May. 15, 2015	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Condensed Cash Flow Statements, Captions [Line Items]
Net income (loss)				$ 20,230	$ 26,418	$ 27,847	$ 31,983
Items in net income (loss) not using (providing) cash
Equity in net income of affiliates				0	0	0	0
Depreciation and amortization, including deferred financing costs and other						27,638	25,616
Stock-based compensation				1,693	1,468	2,898	2,310
Pension expense						2,881	357
Deferred income taxes						7,187	2,721
Other						(622)	(1,729)
Decrease (increase) in working capital
Receivables						(61,885)	(65,953)
Inventories						(20,653)	(27,206)
Prepaid expenses and other						(3,375)	(3,424)
Accounts payable and accrued liabilities						78,457	58,393
Pension contributions	$ (40,000)	$ (10,000)	$ (50,000)			(53,203)	(780)
Income taxes payable						14,499	10,993
Other						(1,954)	(3,956)
Net cash provided by (used for) operations						19,715	29,325
Cash provided by (used for) investment
Expenditures for property and equipment						(31,433)	(21,971)
Proceeds from sales of assets						263	4,669
Net cash provided by (used in) investment						(31,170)	(17,302)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility						50,000	57,600
Payments on revolving credit facility						0	(57,600)
Treasury stock purchased						(6,109)	0
Financing costs						(655)	(11)
Other						(403)	(342)
Due to (from) affiliates						0	0
Net cash provided by (used in) financing						42,833	(353)
Net increase (decrease) in cash and cash equivalents						31,378	11,670
Balance at beginning of the period						163,549	118,249
Balance at end of the period				194,927	129,919	194,927	129,919
Boise Cascade Company (Parent) [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net income (loss)				20,230	26,418	27,847	31,983
Items in net income (loss) not using (providing) cash
Equity in net income of affiliates				(43,437)	(50,766)	(67,824)	(69,697)
Depreciation and amortization, including deferred financing costs and other						892	892
Stock-based compensation						2,898	2,310
Pension expense						2,881	357
Deferred income taxes						7,187	2,721
Other						(474)	0
Decrease (increase) in working capital
Receivables						93	(144)
Inventories						0	(101)
Prepaid expenses and other						(3,411)	(468)
Accounts payable and accrued liabilities						(2,927)	(1,730)
Pension contributions						(53,203)	(780)
Income taxes payable						14,500	11,003
Other						(2,095)	(2,907)
Net cash provided by (used for) operations						(73,636)	(26,561)
Cash provided by (used for) investment
Expenditures for property and equipment						(958)	(327)
Proceeds from sales of assets						0	0
Net cash provided by (used in) investment						(958)	(327)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility						50,000	57,600
Payments on revolving credit facility							(57,600)
Treasury stock purchased						(6,109)
Financing costs						(655)	(11)
Other						(403)	(342)
Due to (from) affiliates						63,152	38,926
Net cash provided by (used in) financing						105,985	38,573
Net increase (decrease) in cash and cash equivalents						31,391	11,685
Balance at beginning of the period						163,512	118,198
Balance at end of the period				194,903	129,883	194,903	129,883
Guarantor Subsidiaries [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net income (loss)				42,551	50,270	67,061	69,643
Items in net income (loss) not using (providing) cash
Equity in net income of affiliates				0	0	0	0
Depreciation and amortization, including deferred financing costs and other						26,165	24,116
Stock-based compensation						0	0
Pension expense						0	0
Deferred income taxes						0	0
Other						(148)	(1,729)
Decrease (increase) in working capital
Receivables						(61,486)	(65,162)
Inventories						(18,993)	(26,573)
Prepaid expenses and other						25	(2,887)
Accounts payable and accrued liabilities						81,298	60,124
Pension contributions						0	0
Income taxes payable						0	0
Other						157	(1,049)
Net cash provided by (used for) operations						94,079	56,483
Cash provided by (used for) investment
Expenditures for property and equipment						(30,466)	(21,535)
Proceeds from sales of assets						273	4,677
Net cash provided by (used in) investment						(30,193)	(16,858)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility						0	0
Payments on revolving credit facility							0
Treasury stock purchased						0
Financing costs						0	0
Other						0	0
Due to (from) affiliates						(63,888)	(39,627)
Net cash provided by (used in) financing						(63,888)	(39,627)
Net increase (decrease) in cash and cash equivalents						(2)	(2)
Balance at beginning of the period						23	25
Balance at end of the period				21	23	21	23
Non-guarantor Subsidiaries [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net income (loss)				886	496	763	54
Items in net income (loss) not using (providing) cash
Equity in net income of affiliates				0	0	0	0
Depreciation and amortization, including deferred financing costs and other						581	608
Stock-based compensation						0	0
Pension expense						0	0
Deferred income taxes						0	0
Other						0	0
Decrease (increase) in working capital
Receivables						(492)	(647)
Inventories						(1,660)	(532)
Prepaid expenses and other						11	(69)
Accounts payable and accrued liabilities						86	(1)
Pension contributions						0	0
Income taxes payable						(1)	(10)
Other						(16)	0
Net cash provided by (used for) operations						(728)	(597)
Cash provided by (used for) investment
Expenditures for property and equipment						(9)	(109)
Proceeds from sales of assets						(10)	(8)
Net cash provided by (used in) investment						(19)	(117)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility						0	0
Payments on revolving credit facility							0
Treasury stock purchased						0
Financing costs						0	0
Other						0	0
Due to (from) affiliates						736	701
Net cash provided by (used in) financing						736	701
Net increase (decrease) in cash and cash equivalents						(11)	(13)
Balance at beginning of the period						14	26
Balance at end of the period				3	13	3	13
Eliminations [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net income (loss)						(67,824)	(69,697)
Items in net income (loss) not using (providing) cash
Equity in net income of affiliates						67,824	69,697
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
Net cash provided by (used in) investment						0	0
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility						0	0
Payments on revolving credit facility							0
Treasury stock purchased						0
Financing costs						0	0
Other						0	0
Due to (from) affiliates						0	0
Net cash provided by (used in) 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	$ 0	$ 0