Boise Cascade (BCC) 10-Q 28 Oct 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	9 Months Ended
	Sep. 30, 2015	Oct. 23, 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	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		38,824,273

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Sales
Sales	$ 991,580	$ 983,319	$ 2,756,880	$ 2,711,686
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	854,134	827,890	2,383,756	2,324,030
Depreciation and amortization	14,249	13,203	41,117	38,005
Selling and distribution expenses	72,668	72,714	202,802	198,825
General and administrative expenses	11,345	13,173	35,371	35,763
Other (income) expense, net	(1,256)	148	(1,653)	(1,589)
Total costs and expenses	951,140	927,128	2,661,393	2,595,034
Income (loss) from operations	40,440	56,191	95,487	116,652
Foreign currency exchange loss	(148)	(316)	(214)	(139)
Interest expense	(5,729)	(5,514)	(16,801)	(16,545)
Interest income	73	57	221	180
Total nonoperating income (expense)	(5,804)	(5,773)	(16,794)	(16,504)
Income before income taxes	34,636	50,418	78,693	100,148
Income tax (provision) benefit	(12,629)	(18,133)	(28,839)	(35,880)
Net income	$ 22,007	$ 32,285	$ 49,854	$ 64,268
Weighted average common shares outstanding:
Basic (in shares)	39,127	39,423	39,372	39,407
Diluted (in shares)	39,240	39,481	39,473	39,459
Net income per common share:
Basic (in dollars per share)	$ 0.56	$ 0.82	$ 1.27	$ 1.63
Diluted (in dollars per share)	$ 0.56	$ 0.82	$ 1.26	$ 1.63

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Statement of Comprehensive Income [Abstract]
Net income	$ 22,007	$ 32,285	$ 49,854	$ 64,268
Defined benefit pension plans
Actuarial gain, net of tax of $-, $-, $7,422, and $-, respectively	0	0	11,923	0
Amortization of actuarial (gain) loss, net of tax of $379, ($2), $1,496, and ($6), respectively	608	(3)	2,401	(11)
Effect of settlements, net of tax of $-, $-, $192, and $-, respectively	0	0	309	0
Other comprehensive income (loss), net of tax	608	(3)	14,633	(11)
Comprehensive income	$ 22,615	$ 32,282	$ 64,487	$ 64,257

Consolidated Statements of Com4

Consolidated Statements of Comprehensive Income Parenthetical - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Statement of Comprehensive Income [Abstract]
Actuarial gain, tax	$ 0	$ 0	$ 7,422	$ 0
Amortization of actuarial (gain) loss, tax	379	(2)	1,496	(6)
Effect of settlements, tax	$ 0	$ 0	$ 192	$ 0

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Dec. 31, 2013
Current Assets
Cash and cash equivalents	$ 212,784		$ 163,549	$ 169,974		$ 118,249
Receivables
Trade, less allowances of $1,935 and $2,062	231,413		172,314
Related parties	959		821
Other	7,891		7,311
Inventories	404,615		394,461
Deferred income taxes	17,439		20,311
Prepaid expenses and other	7,143		14,857
Total current assets	882,244		773,624
Property and equipment, net	385,571		368,128
Timber deposits	13,865		13,819
Deferred financing costs	6,929		7,149
Goodwill	21,823		21,823
Intangible assets, net	10,113		10,183
Deferred income taxes	0		16,684
Other assets	11,626		9,075
Total assets	1,332,171		1,220,485
Accounts payable
Trade	218,629		150,693
Related parties	3,636		1,743
Accrued liabilities
Compensation and benefits	55,585		66,170
Interest payable	8,157		3,298
Other	46,738		33,286
Total current liabilities	332,745		255,190
Debt
Long-term debt	351,259		301,415
Other
Compensation and benefits	83,551		156,218
Other long-term liabilities	27,635		15,274
Total other liabilities	$ 111,186		$ 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, 43,411 and 43,282 shares issued, respectively	434		433
Treasury stock, 4,587 and 3,864 shares at cost, respectively	(123,711)		(100,000)
Additional paid-in capital	506,555		502,739
Accumulated other comprehensive loss	(86,865)	$ (87,473)	(101,498)	$ (55,260)	$ (55,257)	$ (55,249)
Retained earnings	240,568		190,714
Total stockholders' equity	536,981		492,388
Total liabilities and stockholders' equity	$ 1,332,171		$ 1,220,485

Consolidated Balance Sheets Par

Consolidated Balance Sheets Parenthetical - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Trade receivables, allowances	$ 1,935	$ 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	43,411,000	43,282,000
Treasury stock, shares	4,587,000	3,864,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash provided by (used for) operations
Net income	$ 49,854	$ 64,268
Items in net income not using (providing) cash
Depreciation and amortization, including deferred financing costs and other	42,314	39,223
Stock-based compensation	4,330	4,186
Pension expense	2,844	597
Deferred income taxes	20,722	1,913
Other	(1,853)	(1,609)
Decrease (increase) in working capital
Receivables	(59,381)	(61,002)
Inventories	(10,154)	(15,512)
Prepaid expenses and other	(2,241)	(1,695)
Accounts payable and accrued liabilities	76,485	62,003
Pension contributions	(53,701)	(11,675)
Income taxes payable	13,489	14,883
Other	(4,782)	(7,482)
Net cash provided by (used for) operations	77,926	88,098
Cash provided by (used for) investment
Expenditures for property and equipment	(56,698)	(40,860)
Proceeds from sales of assets	2,959	4,767
Net cash provided by (used in) investment	(53,739)	(36,093)
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	(23,711)	0
Financing costs	(702)	(11)
Other	(539)	(269)
Net cash provided by (used in) financing	25,048	(280)
Net increase (decrease) in cash and cash equivalents	49,235	51,725
Balance at beginning of the period	163,549	118,249
Balance at end of the period	$ 212,784	$ 169,974

Nature of Operations and Consol

Nature of Operations and Consolidation	9 Months Ended
	Sep. 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, ponderosa pine lumber, studs, and particleboard; (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	9 Months Ended
	Sep. 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 September 30, 2015 , and December 31, 2014 , we had $4.8 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 September 30, 2015 , and December 31, 2014 , we had $29.8 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 $4.8 million and $4.3 million for the three months ended September 30, 2015 and 2014 , respectively, and $13.8 million and $12.9 million for the nine months ended September 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): September 30, December 31, (thousands) Finished goods and work in process $ 316,260 $ 308,359 Logs 55,209 57,065 Other raw materials and supplies 33,146 29,037 $ 404,615 $ 394,461 Property and Equipment Property and equipment consisted of the following asset classes: September 30, December 31, (thousands) Land $ 36,819 $ 36,819 Buildings 104,650 96,804 Improvements 44,412 42,699 Mobile equipment, information technology, and office furniture 104,918 93,620 Machinery and equipment 420,368 410,633 Construction in progress 31,865 11,118 743,032 691,693 Less accumulated depreciation (357,461 ) (323,565 ) $ 385,571 $ 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 September 30, 2015 , and December 31, 2014 , we held $172.6 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 September 30, 2015 , the book value of our fixed-rate debt was $300.0 million , and the fair value was estimated to be $310.5 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 of our debt in inactive markets (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 September 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 July 2015, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2015-11, Simplifying the Measurement of Inventory . This ASU requires entities to measure most inventory "at the lower of cost and net realizable value," thereby simplifying the current guidance under which an entity must measure inventory at the lower of cost or market. Although the new standard is not effective until annual and interim reporting periods beginning after December 15, 2016, early adoption is permitted. We do not expect the adoption of this guidance to have a material effect on our financial statements. In May 2015, the FASB issued 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, financial position, 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. In August 2015, the FASB issued ASU 2015-15, Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements , to clarify guidance on presentation and measurement of debt issuance costs incurred in connection with line-of-credit arrangements given the absence of authoritative guidance on this topic in ASU 2015-03. This ASU allows for the deferral and presentation of debt issuance costs as an asset and subsequent amortization of the deferred debt issuance costs ratably over the term of the line-of-credit arrangement. These new standards are effective for annual and interim reporting periods beginning after December 15, 2015. The adoption of these standards 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	9 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes For the three and nine months ended September 30, 2015 , we recorded $12.6 million and $28.8 million , respectively, of income tax expense and had an effective rate of 36.5% and 36.6% , respectively. For the three and nine months ended September 30, 2014 , we recorded $18.1 million and $35.9 million , respectively, of income tax expense and had an effective rate of 36.0% and 35.8% , respectively. During the three and nine months ended September 30, 2015 , 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. During the three and nine months ended September 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 nine months ended September 30, 2015 , refunds received, net of cash paid for taxes, were $4.9 million , and during the nine months ended September 30, 2014 , cash paid for taxes, net of refunds received, was $19.1 million .

Net Income Per Common Share

Net Income Per Common Share	9 Months Ended
	Sep. 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 Nine Months Ended 2015 2014 2015 2014 (thousands, except per-share data) Net income $ 22,007 $ 32,285 $ 49,854 $ 64,268 Weighted average common shares outstanding during the period (for basic calculation) 39,127 39,423 39,372 39,407 Dilutive effect of other potential common shares 113 58 101 52 Weighted average common shares and potential common shares (for diluted calculation) 39,240 39,481 39,473 39,459 Net income per common share - Basic $ 0.56 $ 0.82 $ 1.27 $ 1.63 Net income per common share - Diluted $ 0.56 $ 0.82 $ 1.26 $ 1.63 The computation of the dilutive effect of other potential common shares excludes stock awards representing no shares and 0.1 million shares of common stock, respectively, in the three months ended September 30, 2015 and 2014 , and 0.1 million shares and 0.3 million shares of common stock, respectively, in the nine months ended September 30, 2015 and 2014 . Under the treasury stock method, the inclusion of these stock awards would have been antidilutive.

Debt

Debt	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Debt	Debt Long-term debt consisted of the following: September 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 1,269 1,425 Long-term debt $ 351,259 $ 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). On August 7, 2015, we entered into the first amendment to the Amended Agreement which reduced the applicable margins for calculating the interest rates payable under the revolving credit facility. 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 September 30, 2015 , was $292.7 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 1.25% to 1.75% for loans based on LIBOR and from 0.25% to 0.75% 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 September 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 1.95% . 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 the nine months ended September 30, 2015 and 2014 , cash payments for interest were $10.6 million and $10.4 million , respectively.

Retirement and Benefit Plans

Retirement and Benefit Plans	9 Months Ended
	Sep. 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 Nine Months Ended 2015 2014 2015 2014 (thousands) Service cost $ 12 $ 433 $ 726 $ 1,248 Interest cost 4,808 5,050 14,259 15,130 Expected return on plan assets (5,844 ) (5,238 ) (16,539 ) (15,764 ) Amortization of actuarial (gain) loss 987 (5 ) 3,897 (17 ) Plan settlement loss — — 501 — Net periodic benefit (income) expense $ (37 ) $ 240 $ 2,844 $ 597 For the remainder of 2015, we estimate net periodic pension income will be insignificant and we expect to amortize $1.0 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 nine months of 2015 , we contributed $53.7 million in cash to the pension plans, which includes $50 million of discretionary contributions. For the remainder of 2015 , we expect to make approximately $0.5 million in additional cash contributions to the pension plans.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 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 nine months ended September 30, 2015 , we granted 116,636 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 nine months ended September 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 nine months ended September 30, 2015 and 2014 , we granted an aggregate of 139,846 and 125,661 RSUs, respectively, to our officers, other employees, and nonemployee directors with only service conditions. The PSUs, if earned, vest in three equal tranches 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 in the calendar year 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 nine months ended September 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 nine months ended September 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 116,636 36.17 139,846 36.18 Performance condition adjustment 27,438 30.32 — — Vested (69,066 ) 30.25 (20,166 ) 30.52 Forfeited (10,857 ) 32.81 (8,758 ) 33.97 Outstanding, September 30, 2015 180,710 $ 33.55 175,786 $ 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 Nine Months Ended 2015 2014 2015 2014 (thousands) PSUs $ 505 $ 1,152 $ 1,719 $ 2,202 RSUs 800 550 2,203 1,434 Stock options 127 174 408 550 Total $ 1,432 $ 1,876 $ 4,330 $ 4,186 The related tax benefit for both the nine months ended September 30, 2015 and 2014 , was $1.6 million . As of September 30, 2015 , total unrecognized compensation expense related to nonvested share-based compensation arrangements was $6.3 million , net of estimated forfeitures. This expense is expected to be recognized over a weighted-average period of 1.6 years.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 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 2015, we repurchased 722,911 shares under the Program at a cost of $23.7 million , or $32.80 per share. The shares were purchased with cash on hand and are recorded as "Treasury stock" on our Consolidated Balance Sheet. Accumulated Other Comprehensive Loss The following table details the changes in accumulated other comprehensive loss for the three and nine months ended September 30, 2015 and 2014 : Three Months Ended Nine Months Ended 2015 2014 2015 2014 (thousands) Beginning Balance, net of taxes $ (87,473 ) $ (55,257 ) $ (101,498 ) $ (55,249 ) Net actuarial gain, before taxes — — 19,345 — Amortization of actuarial (gain) loss, amounts reclassified from accumulated other comprehensive loss, before taxes (a) 987 (5 ) 3,897 (17 ) Effect of settlements, amounts reclassified from accumulated other comprehensive loss, before taxes (a) — — 501 — Income taxes (379 ) 2 (9,110 ) 6 Ending Balance, net of taxes $ (86,865 ) $ (55,260 ) $ (86,865 ) $ (55,260 ) ___________________________________ (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	9 Months Ended
	Sep. 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. As of August 2015, substantially all accounting services provided by PCA have terminated and transitioned to us. Information technology and human resource transactional services will transition from PCA to us upon expiration in December 2015. During and after transition, our information technology systems will remain in place with many of the administrative services performed by newly hired employees, substantially all of whom we expect to transition from PCA to Boise Cascade employment. Total expenses incurred under the Outsourcing Services Agreement were $2.7 million and $3.8 million , respectively, for the three months ended September 30, 2015 and 2014 , and $9.7 million and $11.6 million , respectively, for the nine months ended September 30, 2015 and 2014 .

Transactions With Related Party

Transactions With Related Party	9 Months Ended
	Sep. 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 $7.0 million , respectively, during the three months ended September 30, 2015 and 2014 , and $16.3 million and $21.3 million , respectively, during the nine months ended September 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 $25.2 million and $21.9 million , respectively, during the three months ended September 30, 2015 and 2014 , and $70.3 million and $56.9 million , respectively, during the nine months ended September 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	9 Months Ended
	Sep. 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 September 30, 2015 Wood Products $ 192.6 $ 148.0 $ 340.6 $ 21.9 $ 11.0 $ 32.9 Building Materials Distribution 799.0 — 799.0 22.7 3.1 25.8 Corporate and Other — — — (4.3 ) 0.1 (4.2 ) Intersegment eliminations — (148.0 ) (148.0 ) — — — $ 991.6 $ — $ 991.6 40.3 $ 14.2 $ 54.5 Interest expense (5.7 ) Interest income 0.1 $ 34.6 Income (Loss) Before Sales Income Depreciation Inter- Taxes and EBITDA Trade segment Total (b) Amortization (a) (b) (millions) Three Months Ended September 30, 2014 Wood Products $ 210.0 $ 145.8 $ 355.7 $ 40.6 $ 10.7 $ 51.3 Building Materials Distribution 773.4 — 773.4 21.1 2.4 23.5 Corporate and Other — — — (5.8 ) — (5.8 ) Intersegment eliminations — (145.8 ) (145.8 ) — — — $ 983.3 $ — $ 983.3 55.9 $ 13.2 $ 69.1 Interest expense (5.5 ) Interest income 0.1 $ 50.4 Income (Loss) Before Sales Income Depreciation Inter- Taxes and EBITDA Trade segment Total (b) Amortization (a) (b) (millions) Nine Months Ended September 30, 2015 Wood Products $ 573.1 $ 416.7 $ 989.8 $ 66.5 $ 32.2 $ 98.7 Building Materials Distribution 2,183.8 0.2 2,184.0 45.6 8.7 54.3 Corporate and Other — — — (16.8 ) 0.2 (16.6 ) Intersegment eliminations — (416.9 ) (416.9 ) — — — $ 2,756.9 $ — $ 2,756.9 95.3 $ 41.1 $ 136.4 Interest expense (16.8 ) Interest income 0.2 $ 78.7 Income (Loss) Before Sales Income Depreciation Inter- Taxes and EBITDA Trade segment Total (b) Amortization (a) (b) (millions) Nine Months Ended September 30, 2014 Wood Products $ 594.5 $ 405.5 $ 1,000.0 $ 84.9 $ 30.7 $ 115.6 Building Materials Distribution 2,117.2 0.1 2,117.3 46.3 7.1 53.5 Corporate and Other — — — (14.7 ) 0.1 (14.6 ) Intersegment eliminations — (405.6 ) (405.6 ) — — — $ 2,711.7 $ — $ 2,711.7 116.5 $ 38.0 $ 154.5 Interest expense (16.5 ) Interest income 0.2 $ 100.1 __________________ (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 Nine Months Ended 2015 2014 2015 2014 (millions) Net income $ 22.0 $ 32.3 $ 49.9 $ 64.3 Interest expense 5.7 5.5 16.8 16.5 Interest income (0.1 ) (0.1 ) (0.2 ) (0.2 ) Income tax provision 12.6 18.1 28.8 35.9 Depreciation and amortization 14.2 13.2 41.1 38.0 EBITDA $ 54.5 $ 69.1 $ 136.4 $ 154.5 (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 nine months ended September 30, 2014 , $0.1 million and $0.3 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	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments, Legal Proceedings and Contingencies, and Guarantees	Commitments, Legal Proceedings and Contingencies, and Guarantees Commitments 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 September 30, 2015 , there have been no material changes to the above 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 September 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	9 Months Ended
	Sep. 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, 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 September 30, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ — $ 988,725 $ 2,855 $ — $ 991,580 Intercompany — — 5,306 (5,306 ) — — 988,725 8,161 (5,306 ) 991,580 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) (37 ) 852,733 7,052 (5,614 ) 854,134 Depreciation and amortization 79 13,899 271 — 14,249 Selling and distribution expenses 20 72,197 451 — 72,668 General and administrative expenses 4,159 6,878 — 308 11,345 Other (income) expense, net (136 ) (1,068 ) (52 ) — (1,256 ) 4,085 944,639 7,722 (5,306 ) 951,140 Income (loss) from operations (4,085 ) 44,086 439 — 40,440 Foreign currency exchange gain (loss) (169 ) 126 (105 ) — (148 ) Interest expense (5,690 ) (39 ) — — (5,729 ) Interest income 36 37 — — 73 (5,823 ) 124 (105 ) — (5,804 ) Income (loss) before income taxes and equity in net income of affiliates (9,908 ) 44,210 334 — 34,636 Income tax (provision) benefit (12,650 ) 21 — — (12,629 ) Income (loss) before equity in net income of affiliates (22,558 ) 44,231 334 — 22,007 Equity in net income of affiliates 44,565 — — (44,565 ) — Net income 22,007 44,231 334 (44,565 ) 22,007 Other comprehensive income, net of tax Defined benefit pension plans Amortization of actuarial loss 608 — — — 608 Other comprehensive income, net of tax 608 — — — 608 Comprehensive income $ 22,615 $ 44,231 $ 334 $ (44,565 ) $ 22,615 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Three Months Ended September 30, 2014 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ — $ 979,797 $ 3,522 $ — $ 983,319 Intercompany — — 5,082 (5,082 ) — — 979,797 8,604 (5,082 ) 983,319 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) — 825,634 7,551 (5,295 ) 827,890 Depreciation and amortization 44 12,868 291 — 13,203 Selling and distribution expenses — 72,092 622 — 72,714 General and administrative expenses 5,444 7,516 — 213 13,173 Other (income) expense, net (13 ) 246 (85 ) — 148 5,475 918,356 8,379 (5,082 ) 927,128 Income (loss) from operations (5,475 ) 61,441 225 — 56,191 Foreign currency exchange loss (192 ) (81 ) (43 ) — (316 ) Interest expense (5,514 ) — — — (5,514 ) Interest income 7 50 — — 57 (5,699 ) (31 ) (43 ) — (5,773 ) Income (loss) before income taxes and equity in net income of affiliates (11,174 ) 61,410 182 — 50,418 Income tax (provision) benefit (18,164 ) 31 — — (18,133 ) Income (loss) before equity in net income of affiliates (29,338 ) 61,441 182 — 32,285 Equity in net income of affiliates 61,623 — — (61,623 ) — Net income 32,285 61,441 182 (61,623 ) 32,285 Other comprehensive loss, net of tax Defined benefit pension plans Amortization of actuarial gain (3 ) — — — (3 ) Other comprehensive loss, net of tax (3 ) — — — (3 ) Comprehensive income $ 32,282 $ 61,441 $ 182 $ (61,623 ) $ 32,282 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Nine Months Ended September 30, 2015 (unaudited) Boise Guarantor Non- Eliminations Consolidated (thousands) Sales Trade $ — $ 2,748,180 $ 8,700 $ — $ 2,756,880 Intercompany — — 15,198 (15,198 ) — — 2,748,180 23,898 (15,198 ) 2,756,880 Costs and expenses Materials, labor, and other operating expenses, (excluding depreciation) 1,218 2,377,618 20,751 (15,831 ) 2,383,756 Depreciation and amortization 201 40,064 852 — 41,117 Selling and distribution expenses 889 200,453 1,460 — 202,802 General and administrative expenses 14,595 20,143 — 633 35,371 Other (income) expense, net (383 ) (915 ) (355 ) — (1,653 ) 16,520 2,637,363 22,708 (15,198 ) 2,661,393 Income (loss) from operations (16,520 ) 110,817 1,190 — 95,487 Foreign currency exchange gain (loss) (424 ) 303 (93 ) — (214 ) Interest expense (16,749 ) (52 ) — — (16,801 ) Interest income 75 146 — — 221 (17,098 ) 397 (93 ) — (16,794 ) Income (loss) before income taxes and equity in net income of affiliates (33,618 ) 111,214 1,097 — 78,693 Income tax (provision) benefit (28,917 ) 78 — — (28,839 ) Income (loss) before equity in net income of affiliates (62,535 ) 111,292 1,097 — 49,854 Equity in net income of affiliates 112,389 — — (112,389 ) — Net income 49,854 111,292 1,097 (112,389 ) 49,854 Other comprehensive income, net of tax Defined benefit pension plans Actuarial gain 11,923 — — — 11,923 Amortization of actuarial loss 2,401 — — — 2,401 Effect of settlements 309 — — — 309 Other comprehensive income, net of tax 14,633 — — — 14,633 Comprehensive income $ 64,487 $ 111,292 $ 1,097 $ (112,389 ) $ 64,487 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Nine Months Ended September 30, 2014 (unaudited) Boise Guarantor Non- Eliminations Consolidated (thousands) Sales Trade $ — $ 2,701,156 $ 10,530 $ — $ 2,711,686 Intercompany — — 13,432 (13,432 ) — — 2,701,156 23,962 (13,432 ) 2,711,686 Costs and expenses Materials, labor, and other operating expenses, (excluding depreciation) — 2,316,837 21,430 (14,237 ) 2,324,030 Depreciation and amortization 121 36,984 900 — 38,005 Selling and distribution expenses — 196,954 1,871 — 198,825 General and administrative expenses 14,376 20,582 — 805 35,763 Other (income) expense, net (13 ) (1,089 ) (487 ) — (1,589 ) 14,484 2,570,268 23,714 (13,432 ) 2,595,034 Income (loss) from operations (14,484 ) 130,888 248 — 116,652 Foreign currency exchange loss (84 ) (43 ) (12 ) — (139 ) Interest expense (16,545 ) — — — (16,545 ) Interest income 15 165 — — 180 (16,614 ) 122 (12 ) — (16,504 ) Income (loss) before income taxes and equity in net income of affiliates (31,098 ) 131,010 236 — 100,148 Income tax (provision) benefit (35,954 ) 74 — — (35,880 ) Income (loss) before equity in net income of affiliates (67,052 ) 131,084 236 — 64,268 Equity in net income of affiliates 131,320 — — (131,320 ) — Net income 64,268 131,084 236 (131,320 ) 64,268 Other comprehensive loss, net of tax Defined benefit pension plans Amortization of actuarial gain (11 ) — — — (11 ) Other comprehensive loss, net of tax (11 ) — — — (11 ) Comprehensive income $ 64,257 $ 131,084 $ 236 $ (131,320 ) $ 64,257 Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at September 30, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) ASSETS Current Cash and cash equivalents $ 212,729 $ 43 $ 12 $ — $ 212,784 Receivables Trade, less allowances 10 230,866 537 — 231,413 Related parties — 959 — — 959 Other 894 6,730 267 — 7,891 Inventories — 397,534 7,081 — 404,615 Deferred income taxes 17,435 — 4 — 17,439 Prepaid expenses and other 4,915 2,215 13 — 7,143 Total current assets 235,983 638,347 7,914 — 882,244 Property and equipment, net 3,073 376,156 6,342 — 385,571 Timber deposits — 13,865 — — 13,865 Deferred financing costs 6,929 — — — 6,929 Goodwill — 21,823 — — 21,823 Intangible assets, net — 10,113 — — 10,113 Other assets 647 10,964 15 — 11,626 Investments in affiliates 781,205 — — (781,205 ) — Total assets $ 1,027,837 $ 1,071,268 $ 14,271 $ (781,205 ) $ 1,332,171 Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at September 30, 2015 (continued) (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) LIABILITIES AND STOCKHOLDERS' EQUITY Current Accounts payable Trade $ 9,960 $ 207,899 $ 770 $ — $ 218,629 Related parties — 3,636 — — 3,636 Accrued liabilities — — — — Compensation and benefits 14,160 41,163 262 — 55,585 Interest payable 8,157 — — — 8,157 Other 3,243 42,150 1,345 — 46,738 Total current liabilities 35,520 294,848 2,377 — 332,745 Debt Long-term debt 351,259 — — — 351,259 Other Compensation and benefits 83,551 — — — 83,551 Other long-term liabilities 20,526 7,109 — — 27,635 104,077 7,109 — — 111,186 Commitments and contingent liabilities Stockholders' equity Preferred stock — — — — — Common stock 434 — — — 434 Treasury stock (123,711 ) — — — (123,711 ) Additional paid-in capital 506,555 — — — 506,555 Accumulated other comprehensive loss (86,865 ) — — — (86,865 ) Retained earnings 240,568 — — — 240,568 Subsidiary equity — 769,311 11,894 (781,205 ) — Total stockholders' equity 536,981 769,311 11,894 (781,205 ) 536,981 Total liabilities and stockholders' equity $ 1,027,837 $ 1,071,268 $ 14,271 $ (781,205 ) $ 1,332,171 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 Nine Months Ended September 30, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income $ 49,854 $ 111,292 $ 1,097 $ (112,389 ) $ 49,854 Items in net income not using (providing) cash Equity in net income of affiliates (112,389 ) — — 112,389 — Depreciation and amortization, including deferred financing costs and other 1,398 40,064 852 — 42,314 Stock-based compensation 4,330 — — — 4,330 Pension expense 2,844 — — — 2,844 Deferred income taxes 20,722 — — — 20,722 Other (587 ) (1,266 ) — — (1,853 ) Decrease (increase) in working capital Receivables (496 ) (58,777 ) (108 ) — (59,381 ) Inventories — (8,275 ) (1,879 ) — (10,154 ) Prepaid expenses and other (2,081 ) (184 ) 24 — (2,241 ) Accounts payable and accrued liabilities 2,311 74,184 (10 ) — 76,485 Pension contributions (53,701 ) — — — (53,701 ) Income taxes payable 13,488 — 1 — 13,489 Other (1,635 ) (3,132 ) (15 ) — (4,782 ) Net cash provided by (used for) operations (75,942 ) 153,906 (38 ) — 77,926 Cash provided by (used for) investment Expenditures for property and equipment (2,176 ) (54,397 ) (125 ) — (56,698 ) Proceeds from sales of assets and other — 2,975 (16 ) — 2,959 Net cash used for investment (2,176 ) (51,422 ) (141 ) — (53,739 ) Cash provided by (used for) financing Borrowings of long-term debt 50,000 — — — 50,000 Treasury stock purchased (23,711 ) — — — (23,711 ) Financing costs (702 ) — — — (702 ) Other (462 ) (77 ) — — (539 ) Due to (from) affiliates 102,210 (102,387 ) 177 — — Net cash provided by (used for) financing 127,335 (102,464 ) 177 — 25,048 Net increase (decrease) in cash and cash equivalents 49,217 20 (2 ) — 49,235 Balance at beginning of the period 163,512 23 14 — 163,549 Balance at end of the period $ 212,729 $ 43 $ 12 $ — $ 212,784 Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Nine Months Ended September 30, 2014 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income $ 64,268 $ 131,084 $ 236 $ (131,320 ) $ 64,268 Items in net income not using (providing) cash Equity in net income of affiliates (131,320 ) — — 131,320 — Depreciation and amortization, including deferred financing costs and other 1,339 36,984 900 — 39,223 Stock-based compensation 4,186 — — — 4,186 Pension expense 597 — — — 597 Deferred income taxes 1,913 — — — 1,913 Other (40 ) (1,569 ) — — (1,609 ) Decrease (increase) in working capital Receivables (232 ) (60,628 ) (142 ) — (61,002 ) Inventories (101 ) (15,239 ) (172 ) — (15,512 ) Prepaid expenses and other (353 ) (1,312 ) (30 ) — (1,695 ) Accounts payable and accrued liabilities 5,848 56,008 147 — 62,003 Pension contributions (11,675 ) — — — (11,675 ) Income taxes payable 14,889 — (6 ) — 14,883 Other (3,016 ) (4,466 ) — — (7,482 ) Net cash provided by (used for) operations (53,697 ) 140,862 933 — 88,098 Cash provided by (used for) investment Expenditures for property and equipment (514 ) (40,174 ) (172 ) — (40,860 ) Proceeds from sales of assets and other — 4,781 (14 ) — 4,767 Net cash used for investment (514 ) (35,393 ) (186 ) — (36,093 ) 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 (269 ) — — — (269 ) Due to (from) affiliates 106,211 (105,466 ) (745 ) — — Net cash provided by (used for) financing 105,931 (105,466 ) (745 ) — (280 ) Net increase in cash and cash equivalents 51,720 3 2 — 51,725 Balance at beginning of the period 118,198 25 26 — 118,249 Balance at end of the period $ 169,918 $ 28 $ 28 $ — $ 169,974

Summary of Significant Accoun21

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 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 September 30, 2015 , and December 31, 2014 , we held $172.6 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 September 30, 2015 , the book value of our fixed-rate debt was $300.0 million , and the fair value was estimated to be $310.5 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 of our debt in inactive markets (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 July 2015, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2015-11, Simplifying the Measurement of Inventory . This ASU requires entities to measure most inventory "at the lower of cost and net realizable value," thereby simplifying the current guidance under which an entity must measure inventory at the lower of cost or market. Although the new standard is not effective until annual and interim reporting periods beginning after December 15, 2016, early adoption is permitted. We do not expect the adoption of this guidance to have a material effect on our financial statements. In May 2015, the FASB issued 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, financial position, 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. In August 2015, the FASB issued ASU 2015-15, Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements , to clarify guidance on presentation and measurement of debt issuance costs incurred in connection with line-of-credit arrangements given the absence of authoritative guidance on this topic in ASU 2015-03. This ASU allows for the deferral and presentation of debt issuance costs as an asset and subsequent amortization of the deferred debt issuance costs ratably over the term of the line-of-credit arrangement. These new standards are effective for annual and interim reporting periods beginning after December 15, 2015. The adoption of these standards 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)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Inventories [Table Text Block]	Inventories included the following (work in process is not material): September 30, December 31, (thousands) Finished goods and work in process $ 316,260 $ 308,359 Logs 55,209 57,065 Other raw materials and supplies 33,146 29,037 $ 404,615 $ 394,461
Property and Equipment [Table Text Block]	Property and equipment consisted of the following asset classes: September 30, December 31, (thousands) Land $ 36,819 $ 36,819 Buildings 104,650 96,804 Improvements 44,412 42,699 Mobile equipment, information technology, and office furniture 104,918 93,620 Machinery and equipment 420,368 410,633 Construction in progress 31,865 11,118 743,032 691,693 Less accumulated depreciation (357,461 ) (323,565 ) $ 385,571 $ 368,128

Net Income Per Common Share (Ta

Net Income Per Common Share (Tables)	9 Months Ended
	Sep. 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 Nine Months Ended 2015 2014 2015 2014 (thousands, except per-share data) Net income $ 22,007 $ 32,285 $ 49,854 $ 64,268 Weighted average common shares outstanding during the period (for basic calculation) 39,127 39,423 39,372 39,407 Dilutive effect of other potential common shares 113 58 101 52 Weighted average common shares and potential common shares (for diluted calculation) 39,240 39,481 39,473 39,459 Net income per common share - Basic $ 0.56 $ 0.82 $ 1.27 $ 1.63 Net income per common share - Diluted $ 0.56 $ 0.82 $ 1.26 $ 1.63

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Debt [Table Text Block]	Long-term debt consisted of the following: September 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 1,269 1,425 Long-term debt $ 351,259 $ 301,415

Retirement and Benefit Plans (T

Retirement and Benefit Plans (Tables)	9 Months Ended
	Sep. 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 Nine Months Ended 2015 2014 2015 2014 (thousands) Service cost $ 12 $ 433 $ 726 $ 1,248 Interest cost 4,808 5,050 14,259 15,130 Expected return on plan assets (5,844 ) (5,238 ) (16,539 ) (15,764 ) Amortization of actuarial (gain) loss 987 (5 ) 3,897 (17 ) Plan settlement loss — — 501 — Net periodic benefit (income) expense $ (37 ) $ 240 $ 2,844 $ 597

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 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 nine months ended September 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 116,636 36.17 139,846 36.18 Performance condition adjustment 27,438 30.32 — — Vested (69,066 ) 30.25 (20,166 ) 30.52 Forfeited (10,857 ) 32.81 (8,758 ) 33.97 Outstanding, September 30, 2015 180,710 $ 33.55 175,786 $ 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 Nine Months Ended 2015 2014 2015 2014 (thousands) PSUs $ 505 $ 1,152 $ 1,719 $ 2,202 RSUs 800 550 2,203 1,434 Stock options 127 174 408 550 Total $ 1,432 $ 1,876 $ 4,330 $ 4,186

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
	Sep. 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 nine months ended September 30, 2015 and 2014 : Three Months Ended Nine Months Ended 2015 2014 2015 2014 (thousands) Beginning Balance, net of taxes $ (87,473 ) $ (55,257 ) $ (101,498 ) $ (55,249 ) Net actuarial gain, before taxes — — 19,345 — Amortization of actuarial (gain) loss, amounts reclassified from accumulated other comprehensive loss, before taxes (a) 987 (5 ) 3,897 (17 ) Effect of settlements, amounts reclassified from accumulated other comprehensive loss, before taxes (a) — — 501 — Income taxes (379 ) 2 (9,110 ) 6 Ending Balance, net of taxes $ (86,865 ) $ (55,260 ) $ (86,865 ) $ (55,260 ) ___________________________________ (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)	9 Months Ended
	Sep. 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 September 30, 2015 Wood Products $ 192.6 $ 148.0 $ 340.6 $ 21.9 $ 11.0 $ 32.9 Building Materials Distribution 799.0 — 799.0 22.7 3.1 25.8 Corporate and Other — — — (4.3 ) 0.1 (4.2 ) Intersegment eliminations — (148.0 ) (148.0 ) — — — $ 991.6 $ — $ 991.6 40.3 $ 14.2 $ 54.5 Interest expense (5.7 ) Interest income 0.1 $ 34.6 Income (Loss) Before Sales Income Depreciation Inter- Taxes and EBITDA Trade segment Total (b) Amortization (a) (b) (millions) Three Months Ended September 30, 2014 Wood Products $ 210.0 $ 145.8 $ 355.7 $ 40.6 $ 10.7 $ 51.3 Building Materials Distribution 773.4 — 773.4 21.1 2.4 23.5 Corporate and Other — — — (5.8 ) — (5.8 ) Intersegment eliminations — (145.8 ) (145.8 ) — — — $ 983.3 $ — $ 983.3 55.9 $ 13.2 $ 69.1 Interest expense (5.5 ) Interest income 0.1 $ 50.4 Income (Loss) Before Sales Income Depreciation Inter- Taxes and EBITDA Trade segment Total (b) Amortization (a) (b) (millions) Nine Months Ended September 30, 2015 Wood Products $ 573.1 $ 416.7 $ 989.8 $ 66.5 $ 32.2 $ 98.7 Building Materials Distribution 2,183.8 0.2 2,184.0 45.6 8.7 54.3 Corporate and Other — — — (16.8 ) 0.2 (16.6 ) Intersegment eliminations — (416.9 ) (416.9 ) — — — $ 2,756.9 $ — $ 2,756.9 95.3 $ 41.1 $ 136.4 Interest expense (16.8 ) Interest income 0.2 $ 78.7 Income (Loss) Before Sales Income Depreciation Inter- Taxes and EBITDA Trade segment Total (b) Amortization (a) (b) (millions) Nine Months Ended September 30, 2014 Wood Products $ 594.5 $ 405.5 $ 1,000.0 $ 84.9 $ 30.7 $ 115.6 Building Materials Distribution 2,117.2 0.1 2,117.3 46.3 7.1 53.5 Corporate and Other — — — (14.7 ) 0.1 (14.6 ) Intersegment eliminations — (405.6 ) (405.6 ) — — — $ 2,711.7 $ — $ 2,711.7 116.5 $ 38.0 $ 154.5 Interest expense (16.5 ) Interest income 0.2 $ 100.1
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 Nine Months Ended 2015 2014 2015 2014 (millions) Net income $ 22.0 $ 32.3 $ 49.9 $ 64.3 Interest expense 5.7 5.5 16.8 16.5 Interest income (0.1 ) (0.1 ) (0.2 ) (0.2 ) Income tax provision 12.6 18.1 28.8 35.9 Depreciation and amortization 14.2 13.2 41.1 38.0 EBITDA $ 54.5 $ 69.1 $ 136.4 $ 154.5

Consolidating Guarantor and N29

Consolidating Guarantor and Nonguarantor Financial Information (Tables)	9 Months Ended
	Sep. 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 September 30, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ — $ 988,725 $ 2,855 $ — $ 991,580 Intercompany — — 5,306 (5,306 ) — — 988,725 8,161 (5,306 ) 991,580 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) (37 ) 852,733 7,052 (5,614 ) 854,134 Depreciation and amortization 79 13,899 271 — 14,249 Selling and distribution expenses 20 72,197 451 — 72,668 General and administrative expenses 4,159 6,878 — 308 11,345 Other (income) expense, net (136 ) (1,068 ) (52 ) — (1,256 ) 4,085 944,639 7,722 (5,306 ) 951,140 Income (loss) from operations (4,085 ) 44,086 439 — 40,440 Foreign currency exchange gain (loss) (169 ) 126 (105 ) — (148 ) Interest expense (5,690 ) (39 ) — — (5,729 ) Interest income 36 37 — — 73 (5,823 ) 124 (105 ) — (5,804 ) Income (loss) before income taxes and equity in net income of affiliates (9,908 ) 44,210 334 — 34,636 Income tax (provision) benefit (12,650 ) 21 — — (12,629 ) Income (loss) before equity in net income of affiliates (22,558 ) 44,231 334 — 22,007 Equity in net income of affiliates 44,565 — — (44,565 ) — Net income 22,007 44,231 334 (44,565 ) 22,007 Other comprehensive income, net of tax Defined benefit pension plans Amortization of actuarial loss 608 — — — 608 Other comprehensive income, net of tax 608 — — — 608 Comprehensive income $ 22,615 $ 44,231 $ 334 $ (44,565 ) $ 22,615 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Three Months Ended September 30, 2014 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ — $ 979,797 $ 3,522 $ — $ 983,319 Intercompany — — 5,082 (5,082 ) — — 979,797 8,604 (5,082 ) 983,319 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) — 825,634 7,551 (5,295 ) 827,890 Depreciation and amortization 44 12,868 291 — 13,203 Selling and distribution expenses — 72,092 622 — 72,714 General and administrative expenses 5,444 7,516 — 213 13,173 Other (income) expense, net (13 ) 246 (85 ) — 148 5,475 918,356 8,379 (5,082 ) 927,128 Income (loss) from operations (5,475 ) 61,441 225 — 56,191 Foreign currency exchange loss (192 ) (81 ) (43 ) — (316 ) Interest expense (5,514 ) — — — (5,514 ) Interest income 7 50 — — 57 (5,699 ) (31 ) (43 ) — (5,773 ) Income (loss) before income taxes and equity in net income of affiliates (11,174 ) 61,410 182 — 50,418 Income tax (provision) benefit (18,164 ) 31 — — (18,133 ) Income (loss) before equity in net income of affiliates (29,338 ) 61,441 182 — 32,285 Equity in net income of affiliates 61,623 — — (61,623 ) — Net income 32,285 61,441 182 (61,623 ) 32,285 Other comprehensive loss, net of tax Defined benefit pension plans Amortization of actuarial gain (3 ) — — — (3 ) Other comprehensive loss, net of tax (3 ) — — — (3 ) Comprehensive income $ 32,282 $ 61,441 $ 182 $ (61,623 ) $ 32,282 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Nine Months Ended September 30, 2015 (unaudited) Boise Guarantor Non- Eliminations Consolidated (thousands) Sales Trade $ — $ 2,748,180 $ 8,700 $ — $ 2,756,880 Intercompany — — 15,198 (15,198 ) — — 2,748,180 23,898 (15,198 ) 2,756,880 Costs and expenses Materials, labor, and other operating expenses, (excluding depreciation) 1,218 2,377,618 20,751 (15,831 ) 2,383,756 Depreciation and amortization 201 40,064 852 — 41,117 Selling and distribution expenses 889 200,453 1,460 — 202,802 General and administrative expenses 14,595 20,143 — 633 35,371 Other (income) expense, net (383 ) (915 ) (355 ) — (1,653 ) 16,520 2,637,363 22,708 (15,198 ) 2,661,393 Income (loss) from operations (16,520 ) 110,817 1,190 — 95,487 Foreign currency exchange gain (loss) (424 ) 303 (93 ) — (214 ) Interest expense (16,749 ) (52 ) — — (16,801 ) Interest income 75 146 — — 221 (17,098 ) 397 (93 ) — (16,794 ) Income (loss) before income taxes and equity in net income of affiliates (33,618 ) 111,214 1,097 — 78,693 Income tax (provision) benefit (28,917 ) 78 — — (28,839 ) Income (loss) before equity in net income of affiliates (62,535 ) 111,292 1,097 — 49,854 Equity in net income of affiliates 112,389 — — (112,389 ) — Net income 49,854 111,292 1,097 (112,389 ) 49,854 Other comprehensive income, net of tax Defined benefit pension plans Actuarial gain 11,923 — — — 11,923 Amortization of actuarial loss 2,401 — — — 2,401 Effect of settlements 309 — — — 309 Other comprehensive income, net of tax 14,633 — — — 14,633 Comprehensive income $ 64,487 $ 111,292 $ 1,097 $ (112,389 ) $ 64,487 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Nine Months Ended September 30, 2014 (unaudited) Boise Guarantor Non- Eliminations Consolidated (thousands) Sales Trade $ — $ 2,701,156 $ 10,530 $ — $ 2,711,686 Intercompany — — 13,432 (13,432 ) — — 2,701,156 23,962 (13,432 ) 2,711,686 Costs and expenses Materials, labor, and other operating expenses, (excluding depreciation) — 2,316,837 21,430 (14,237 ) 2,324,030 Depreciation and amortization 121 36,984 900 — 38,005 Selling and distribution expenses — 196,954 1,871 — 198,825 General and administrative expenses 14,376 20,582 — 805 35,763 Other (income) expense, net (13 ) (1,089 ) (487 ) — (1,589 ) 14,484 2,570,268 23,714 (13,432 ) 2,595,034 Income (loss) from operations (14,484 ) 130,888 248 — 116,652 Foreign currency exchange loss (84 ) (43 ) (12 ) — (139 ) Interest expense (16,545 ) — — — (16,545 ) Interest income 15 165 — — 180 (16,614 ) 122 (12 ) — (16,504 ) Income (loss) before income taxes and equity in net income of affiliates (31,098 ) 131,010 236 — 100,148 Income tax (provision) benefit (35,954 ) 74 — — (35,880 ) Income (loss) before equity in net income of affiliates (67,052 ) 131,084 236 — 64,268 Equity in net income of affiliates 131,320 — — (131,320 ) — Net income 64,268 131,084 236 (131,320 ) 64,268 Other comprehensive loss, net of tax Defined benefit pension plans Amortization of actuarial gain (11 ) — — — (11 ) Other comprehensive loss, net of tax (11 ) — — — (11 ) Comprehensive income $ 64,257 $ 131,084 $ 236 $ (131,320 ) $ 64,257
Consolidating Balance Sheets [Table Text Block]	Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at September 30, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) ASSETS Current Cash and cash equivalents $ 212,729 $ 43 $ 12 $ — $ 212,784 Receivables Trade, less allowances 10 230,866 537 — 231,413 Related parties — 959 — — 959 Other 894 6,730 267 — 7,891 Inventories — 397,534 7,081 — 404,615 Deferred income taxes 17,435 — 4 — 17,439 Prepaid expenses and other 4,915 2,215 13 — 7,143 Total current assets 235,983 638,347 7,914 — 882,244 Property and equipment, net 3,073 376,156 6,342 — 385,571 Timber deposits — 13,865 — — 13,865 Deferred financing costs 6,929 — — — 6,929 Goodwill — 21,823 — — 21,823 Intangible assets, net — 10,113 — — 10,113 Other assets 647 10,964 15 — 11,626 Investments in affiliates 781,205 — — (781,205 ) — Total assets $ 1,027,837 $ 1,071,268 $ 14,271 $ (781,205 ) $ 1,332,171 Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at September 30, 2015 (continued) (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) LIABILITIES AND STOCKHOLDERS' EQUITY Current Accounts payable Trade $ 9,960 $ 207,899 $ 770 $ — $ 218,629 Related parties — 3,636 — — 3,636 Accrued liabilities — — — — Compensation and benefits 14,160 41,163 262 — 55,585 Interest payable 8,157 — — — 8,157 Other 3,243 42,150 1,345 — 46,738 Total current liabilities 35,520 294,848 2,377 — 332,745 Debt Long-term debt 351,259 — — — 351,259 Other Compensation and benefits 83,551 — — — 83,551 Other long-term liabilities 20,526 7,109 — — 27,635 104,077 7,109 — — 111,186 Commitments and contingent liabilities Stockholders' equity Preferred stock — — — — — Common stock 434 — — — 434 Treasury stock (123,711 ) — — — (123,711 ) Additional paid-in capital 506,555 — — — 506,555 Accumulated other comprehensive loss (86,865 ) — — — (86,865 ) Retained earnings 240,568 — — — 240,568 Subsidiary equity — 769,311 11,894 (781,205 ) — Total stockholders' equity 536,981 769,311 11,894 (781,205 ) 536,981 Total liabilities and stockholders' equity $ 1,027,837 $ 1,071,268 $ 14,271 $ (781,205 ) $ 1,332,171 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 Nine Months Ended September 30, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income $ 49,854 $ 111,292 $ 1,097 $ (112,389 ) $ 49,854 Items in net income not using (providing) cash Equity in net income of affiliates (112,389 ) — — 112,389 — Depreciation and amortization, including deferred financing costs and other 1,398 40,064 852 — 42,314 Stock-based compensation 4,330 — — — 4,330 Pension expense 2,844 — — — 2,844 Deferred income taxes 20,722 — — — 20,722 Other (587 ) (1,266 ) — — (1,853 ) Decrease (increase) in working capital Receivables (496 ) (58,777 ) (108 ) — (59,381 ) Inventories — (8,275 ) (1,879 ) — (10,154 ) Prepaid expenses and other (2,081 ) (184 ) 24 — (2,241 ) Accounts payable and accrued liabilities 2,311 74,184 (10 ) — 76,485 Pension contributions (53,701 ) — — — (53,701 ) Income taxes payable 13,488 — 1 — 13,489 Other (1,635 ) (3,132 ) (15 ) — (4,782 ) Net cash provided by (used for) operations (75,942 ) 153,906 (38 ) — 77,926 Cash provided by (used for) investment Expenditures for property and equipment (2,176 ) (54,397 ) (125 ) — (56,698 ) Proceeds from sales of assets and other — 2,975 (16 ) — 2,959 Net cash used for investment (2,176 ) (51,422 ) (141 ) — (53,739 ) Cash provided by (used for) financing Borrowings of long-term debt 50,000 — — — 50,000 Treasury stock purchased (23,711 ) — — — (23,711 ) Financing costs (702 ) — — — (702 ) Other (462 ) (77 ) — — (539 ) Due to (from) affiliates 102,210 (102,387 ) 177 — — Net cash provided by (used for) financing 127,335 (102,464 ) 177 — 25,048 Net increase (decrease) in cash and cash equivalents 49,217 20 (2 ) — 49,235 Balance at beginning of the period 163,512 23 14 — 163,549 Balance at end of the period $ 212,729 $ 43 $ 12 $ — $ 212,784 Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Nine Months Ended September 30, 2014 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income $ 64,268 $ 131,084 $ 236 $ (131,320 ) $ 64,268 Items in net income not using (providing) cash Equity in net income of affiliates (131,320 ) — — 131,320 — Depreciation and amortization, including deferred financing costs and other 1,339 36,984 900 — 39,223 Stock-based compensation 4,186 — — — 4,186 Pension expense 597 — — — 597 Deferred income taxes 1,913 — — — 1,913 Other (40 ) (1,569 ) — — (1,609 ) Decrease (increase) in working capital Receivables (232 ) (60,628 ) (142 ) — (61,002 ) Inventories (101 ) (15,239 ) (172 ) — (15,512 ) Prepaid expenses and other (353 ) (1,312 ) (30 ) — (1,695 ) Accounts payable and accrued liabilities 5,848 56,008 147 — 62,003 Pension contributions (11,675 ) — — — (11,675 ) Income taxes payable 14,889 — (6 ) — 14,883 Other (3,016 ) (4,466 ) — — (7,482 ) Net cash provided by (used for) operations (53,697 ) 140,862 933 — 88,098 Cash provided by (used for) investment Expenditures for property and equipment (514 ) (40,174 ) (172 ) — (40,860 ) Proceeds from sales of assets and other — 4,781 (14 ) — 4,767 Net cash used for investment (514 ) (35,393 ) (186 ) — (36,093 ) 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 (269 ) — — — (269 ) Due to (from) affiliates 106,211 (105,466 ) (745 ) — — Net cash provided by (used for) financing 105,931 (105,466 ) (745 ) — (280 ) Net increase in cash and cash equivalents 51,720 3 2 — 51,725 Balance at beginning of the period 118,198 25 26 — 118,249 Balance at end of the period $ 169,918 $ 28 $ 28 $ — $ 169,974

Nature of Operations and Cons30

Nature of Operations and Consolidation (Details)	9 Months Ended
	Sep. 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		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Vendor and Customer Rebates and Allowances [Abstract]
Vendor rebates and allowances	$ 4.8		$ 4.8		$ 6.1
Customer Rebates and Allowances	29.8		29.8		$ 24.7
Operating Leases, Rent Expense, Net [Abstract]
Rental expense	4.8	$ 4.3	$ 13.8	$ 12.9
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	310.5		310.5
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	$ 172.6		$ 172.6		$ 137.6

Summary of Significant Accoun32

Summary of Significant Accounting Policies (Details 2) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Inventory, Net [Abstract]
Finished goods and work in process	$ 316,260	$ 308,359
Logs	55,209	57,065
Other raw materials and supplies	33,146	29,037
Inventories	$ 404,615	$ 394,461

Summary of Significant Accoun33

Summary of Significant Accounting Policies (Details 3) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 743,032	$ 691,693
Less accumulated depreciation	(357,461)	(323,565)
Property and equipment, net	385,571	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	104,650	96,804
Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	44,412	42,699
Mobile equipment, information technology, and office furniture [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	104,918	93,620
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	420,368	410,633
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 31,865	$ 11,118

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Tax Disclosure [Abstract]
Income tax provision	$ 12,629	$ 18,133	$ 28,839	$ 35,880
Effective income tax rate (as a percent)	36.50%	36.00%	36.60%	35.80%
Statutory U.S. income tax rate (as a percent)	35.00%	35.00%	35.00%	35.00%
Income taxes paid (refunds), net			$ (4,900)	$ 19,100

Net Income Per Common Share (De

Net Income Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Computation of basic and diluted net income per common share
Net income	$ 22,007	$ 32,285	$ 49,854	$ 64,268
Weighted average common shares outstanding during the period (for basic calculation)	39,127	39,423	39,372	39,407
Dilutive effect of other potential common shares	113	58	101	52
Weighted average common shares and potential common shares (for diluted calculation)	39,240	39,481	39,473	39,459
Net income per common share - Basic	$ 0.56	$ 0.82	$ 1.27	$ 1.63
Net income per common share - Diluted	$ 0.56	$ 0.82	$ 1.26	$ 1.63
Stock awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive stock awards	0	100	100	300

Debt (Details)

Debt (Details) - USD ($)	Nov. 26, 2013	May. 08, 2013	Sep. 30, 2015	Sep. 30, 2014	May. 15, 2015	Dec. 31, 2014	Aug. 15, 2013	Oct. 22, 2012
Debt [Line Items]
Long-term debt			$ 351,259,000			$ 301,415,000
Interest paid			10,600,000	$ 10,400,000
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			$ 1,269,000			$ 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	May. 15, 2015	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Line of Credit Facility [Line Items]
Pension contributions	$ 40,000	$ 10,000	$ 50,000		$ 53,701	$ 11,675
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				1.95%
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				$ 292,700	$ 292,700
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					1.25%
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					1.75%
Asset-based revolving credit facility [Member] | Base Rate [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable interest rate					0.25%
Asset-based revolving credit facility [Member] | Base Rate [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable interest rate					0.75%

Retirement and Benefit Plans (D

Retirement and Benefit Plans (Details) $ in Thousands	May. 15, 2015USD ($)	Mar. 09, 2015USD ($)	May. 15, 2015USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	May. 14, 2015USD ($)	Dec. 31, 2015	Sep. 30, 2015USD ($)Integer5	Sep. 30, 2014USD ($)	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Funded Status, Period Improvement						$ 69,300
Defined Benefit Plan, Fair Value of Plan Assets, Period Increase (Decrease)						50,000
Defined Benefit Plan, Actuarial Gain (Loss)						$ 19,300
Discount rate	3.90%		3.90%							3.75%
Expected return on plan assets						6.15%
Net periodic benefit cost [Abstract]
Net periodic benefit (income) expense								$ 2,844	$ 597
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								1,000
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					$ 53,701	11,675
Estimated remaining 2015 contributions								500
Pension Plan [Member]
Net periodic benefit cost [Abstract]
Service cost				$ 12	$ 433			726	1,248
Interest cost				4,808	5,050			14,259	15,130
Expected return on plan assets				(5,844)	(5,238)			(16,539)	(15,764)
Amortization of actuarial (gain) loss				987	(5)			3,897	(17)
Plan settlement loss				0	0			501	0
Net periodic benefit (income) expense				$ (37)	$ 240			$ 2,844	$ 597
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		9 Months Ended		12 Months Ended
	Feb. 28, 2015stock_awards	Feb. 28, 2014stock_awards	Sep. 30, 2015USD ($)$ / sharesshares	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)tranch$ / sharesshares	Sep. 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
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%
Fair market value of awards | $					$ 3,200
Stock-based compensation expense | $			$ 1,432	$ 1,876	4,330	$ 4,186
Tax benefit from compensation expense | $					1,600	1,600
Unrecognized compensation expense | $			6,300		$ 6,300
Unrecognized compensation, period for recognition					1 year 7 months
Performance Shares [Member]
Stock-Based Compensation [Abstract]
Stock-based compensation expense | $			$ 505	1,152	$ 1,719	$ 2,202
Number of shares [Abstract]
Outstanding, December 31, 2014 | shares					116,559
Granted | shares					116,636	100,692
Performance true-up | shares					27,438
Vested | shares					(69,066)
Forfeited | shares					(10,857)
Outstanding, September 30, 2015 | shares			180,710		180,710		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					32.81
Outstanding, September 30, 2015			$ 33.55		$ 33.55		$ 29.66
Performance Shares [Member] | Officers and other employees [Member]
Stock-Based Compensation [Abstract]
Number of equal tranches for annual vesting (in tranches) | tranch					3
Performance Shares [Member] | Retirement-eligible employees [Member]
Stock-Based Compensation [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 | $			$ 800	550	$ 2,203	$ 1,434
Number of shares [Abstract]
Outstanding, December 31, 2014 | shares					64,864
Granted | shares					139,846	125,661
Vested | shares					(20,166)
Forfeited | shares					(8,758)
Outstanding, September 30, 2015 | shares			175,786		175,786		64,864
Weighted Average Grant Date Fair Value [Abstract]
Outstanding, December 31, 2014					$ 30.45
Granted					36.18
Vested					30.52
Forfeited					33.97
Outstanding, September 30, 2015			$ 34.83		$ 34.83		$ 30.45
Restricted Stock Units (RSUs) [Member] | Officers and other employees [Member]
Stock-Based Compensation [Abstract]
Number of equal tranches for annual vesting (in tranches) | tranch					3
Restricted Stock Units (RSUs) [Member] | Retirement-eligible employees [Member]
Stock-Based Compensation [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 [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 | $			$ 127	$ 174	$ 408	$ 550

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Feb. 25, 2015
Stockholders' Equity Note [Abstract]
Stock repurchase program, number of shares authorized for repurchase						2,000,000
Treasury stock, shares acquired				722,911
Treasury stock, acquired				$ 23,700
Treasury stock acquired, average cost per share				$ 32.80
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Beginning Balance, net of taxes		$ (87,473)	$ (55,257)	$ (101,498)	$ (55,249)
Net actuarial gain, before taxes		0	0	19,345	0
Amortization of actuarial (gain) loss, amounts reclassified from accumulated other comprehensive loss, before taxes	[1]	987	(5)	3,897	(17)
Effect of settlements, amounts reclassified from accumulated other comprehensive loss, before taxes	[1]	0	0	501	0
Income taxes		(379)	2	(9,110)	6
Ending Balance, net of taxes		$ (86,865)	$ (55,260)	$ (86,865)	$ (55,260)
[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		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Outsourcing Services Agreement [Abstract]
Outsourced corporate staff costs	$ 2.7	$ 3.8	$ 9.7	$ 11.6

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		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Related Party Transaction [Line Items]
Variable interest entity, ownership percentage			50.00%
Revenue from related parties	$ 5	$ 7	$ 16.3	$ 21.3
Related parties amount in cost of sales	$ 25.2	$ 21.9	$ 70.3	$ 56.9
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		9 Months Ended
		Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)segment	Sep. 30, 2014USD ($)
Segment Reporting Information [Line Items]
Number of Reportable Segments | segment				3
Sales		$ 991,580	$ 983,319	$ 2,756,880	$ 2,711,686
Income (loss) before income taxes		34,636	50,418	78,693	100,148
Depreciation and amortization		14,249	13,203	41,117	38,005
EBITDA	[1]	54,500	69,100	136,400	154,500
Interest expense		(5,729)	(5,514)	(16,801)	(16,545)
Interest income		73	57	221	180
Pension expense				2,844	597
Wood Products [Member]
Segment Reporting Information [Line Items]
Sales		192,600	210,000	573,100	594,500
Depreciation and amortization		11,000	10,700	32,200	30,700
EBITDA	[1],[2]	32,900	51,300	98,700	115,600
Pension expense			100		300
Building Materials Distribution [Member]
Segment Reporting Information [Line Items]
Sales		799,000	773,400	2,183,800	2,117,200
Depreciation and amortization		3,100	2,400	8,700	7,100
EBITDA	[1],[2]	25,800	23,500	54,300	53,500
Pension expense			100		300
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Sales		0	0	0	0
Depreciation and amortization		100	0	200	100
EBITDA	[1],[2]	(4,200)	(5,800)	(16,600)	(14,600)
Operating Segments [Member]
Segment Reporting Information [Line Items]
Income (loss) before income taxes		40,300	55,900	95,300	116,500
Operating Segments [Member] | Wood Products [Member]
Segment Reporting Information [Line Items]
Sales		340,600	355,700	989,800	1,000,000
Income (loss) before income taxes	[2]	21,900	40,600	66,500	84,900
Operating Segments [Member] | Building Materials Distribution [Member]
Segment Reporting Information [Line Items]
Sales		799,000	773,400	2,184,000	2,117,300
Income (loss) before income taxes	[2]	22,700	21,100	45,600	46,300
Operating Segments [Member] | Corporate and Other [Member]
Segment Reporting Information [Line Items]
Sales		0	0	0	0
Income (loss) before income taxes	[2]	(4,300)	(5,800)	(16,800)	(14,700)
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Sales		(148,000)	(145,800)	(416,900)	(405,600)
Intersegment Eliminations [Member] | Wood Products [Member]
Segment Reporting Information [Line Items]
Sales		(148,000)	(145,800)	(416,700)	(405,500)
Intersegment Eliminations [Member] | Building Materials Distribution [Member]
Segment Reporting Information [Line Items]
Sales		0	0	(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 EndedSeptember 30 Nine Months EndedSeptember 30 2015 2014 2015 2014 (millions)Net income$22.0 $32.3 $49.9 $64.3Interest expense5.7 5.5 16.8 16.5Interest income(0.1) (0.1) (0.2) (0.2)Income tax provision12.6 18.1 28.8 35.9Depreciation and amortization14.2 13.2 41.1 38.0EBITDA$54.5 $69.1 $136.4 $154.5
[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 nine months ended September 30, 2014, $0.1 million and $0.3 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		9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Segment Reporting [Abstract]
Net income		$ 22,007	$ 32,285	$ 49,854	$ 64,268
Interest expense		5,729	5,514	16,801	16,545
Interest income		(73)	(57)	(221)	(180)
Income tax provision		12,629	18,133	28,839	35,880
Depreciation and amortization		14,249	13,203	41,117	38,005
EBITDA	[1]	$ 54,500	$ 69,100	$ 136,400	$ 154,500
[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 EndedSeptember 30 Nine Months EndedSeptember 30 2015 2014 2015 2014 (millions)Net income$22.0 $32.3 $49.9 $64.3Interest expense5.7 5.5 16.8 16.5Interest income(0.1) (0.1) (0.2) (0.2)Income tax provision12.6 18.1 28.8 35.9Depreciation and amortization14.2 13.2 41.1 38.0EBITDA$54.5 $69.1 $136.4 $154.5

Consolidating Guarantor and N45

Consolidating Guarantor and Nonguarantor Financial Information Consolidating Guarantor and Nonguarantor Financial Information (Details)	Sep. 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		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Sales
Sales	$ 991,580	$ 983,319	$ 2,756,880	$ 2,711,686
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	854,134	827,890	2,383,756	2,324,030
Depreciation and amortization	14,249	13,203	41,117	38,005
Selling and distribution expenses	72,668	72,714	202,802	198,825
General and administrative expenses	11,345	13,173	35,371	35,763
Other (income) expense, net	(1,256)	148	(1,653)	(1,589)
Total costs and expenses	951,140	927,128	2,661,393	2,595,034
Income (loss) from operations	40,440	56,191	95,487	116,652
Foreign currency exchange gain (loss)	(148)	(316)	(214)	(139)
Interest expense	(5,729)	(5,514)	(16,801)	(16,545)
Interest income	73	57	221	180
Total nonoperating income (expense)	(5,804)	(5,773)	(16,794)	(16,504)
Income (loss) before income taxes and equity in net income of affiliates	34,636	50,418	78,693	100,148
Income tax (provision) benefit	(12,629)	(18,133)	(28,839)	(35,880)
Income (loss) before equity in net income of affiliates	22,007	32,285	49,854	64,268
Equity in net income of affiliates	0	0	0	0
Net income	22,007	32,285	49,854	64,268
Defined benefit pension plans
Actuarial gain	0	0	11,923	0
Amortization of actuarial (gain) loss	608	(3)	2,401	(11)
Effect of settlements	0	0	309	0
Other comprehensive income (loss), net of tax	608	(3)	14,633	(11)
Comprehensive income	22,615	32,282	64,487	64,257
Boise Cascade Company (Parent) [Member]
Sales
Sales	0	0	0	0
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	(37)	0	1,218	0
Depreciation and amortization	79	44	201	121
Selling and distribution expenses	20	0	889	0
General and administrative expenses	4,159	5,444	14,595	14,376
Other (income) expense, net	(136)	(13)	(383)	(13)
Total costs and expenses	4,085	5,475	16,520	14,484
Income (loss) from operations	(4,085)	(5,475)	(16,520)	(14,484)
Foreign currency exchange gain (loss)	(169)	(192)	(424)	(84)
Interest expense	(5,690)	(5,514)	(16,749)	(16,545)
Interest income	36	7	75	15
Total nonoperating income (expense)	(5,823)	(5,699)	(17,098)	(16,614)
Income (loss) before income taxes and equity in net income of affiliates	(9,908)	(11,174)	(33,618)	(31,098)
Income tax (provision) benefit	(12,650)	(18,164)	(28,917)	(35,954)
Income (loss) before equity in net income of affiliates	(22,558)	(29,338)	(62,535)	(67,052)
Equity in net income of affiliates	44,565	61,623	112,389	131,320
Net income	22,007	32,285	49,854	64,268
Defined benefit pension plans
Actuarial gain			11,923
Amortization of actuarial (gain) loss	608	(3)	2,401	(11)
Effect of settlements			309
Other comprehensive income (loss), net of tax	608	(3)	14,633	(11)
Comprehensive income	22,615	32,282	64,487	64,257
Guarantor Subsidiaries [Member]
Sales
Sales	988,725	979,797	2,748,180	2,701,156
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	852,733	825,634	2,377,618	2,316,837
Depreciation and amortization	13,899	12,868	40,064	36,984
Selling and distribution expenses	72,197	72,092	200,453	196,954
General and administrative expenses	6,878	7,516	20,143	20,582
Other (income) expense, net	(1,068)	246	(915)	(1,089)
Total costs and expenses	944,639	918,356	2,637,363	2,570,268
Income (loss) from operations	44,086	61,441	110,817	130,888
Foreign currency exchange gain (loss)	126	(81)	303	(43)
Interest expense	(39)	0	(52)	0
Interest income	37	50	146	165
Total nonoperating income (expense)	124	(31)	397	122
Income (loss) before income taxes and equity in net income of affiliates	44,210	61,410	111,214	131,010
Income tax (provision) benefit	21	31	78	74
Income (loss) before equity in net income of affiliates	44,231	61,441	111,292	131,084
Equity in net income of affiliates	0	0	0	0
Net income	44,231	61,441	111,292	131,084
Defined benefit pension plans
Actuarial gain			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	44,231	61,441	111,292	131,084
Non-guarantor Subsidiaries [Member]
Sales
Sales	8,161	8,604	23,898	23,962
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	7,052	7,551	20,751	21,430
Depreciation and amortization	271	291	852	900
Selling and distribution expenses	451	622	1,460	1,871
General and administrative expenses	0	0	0	0
Other (income) expense, net	(52)	(85)	(355)	(487)
Total costs and expenses	7,722	8,379	22,708	23,714
Income (loss) from operations	439	225	1,190	248
Foreign currency exchange gain (loss)	(105)	(43)	(93)	(12)
Interest expense	0	0	0	0
Interest income	0	0	0	0
Total nonoperating income (expense)	(105)	(43)	(93)	(12)
Income (loss) before income taxes and equity in net income of affiliates	334	182	1,097	236
Income tax (provision) benefit	0	0	0	0
Income (loss) before equity in net income of affiliates	334	182	1,097	236
Equity in net income of affiliates	0	0	0	0
Net income	334	182	1,097	236
Defined benefit pension plans
Actuarial gain			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	334	182	1,097	236
Eliminations [Member]
Sales
Sales	(5,306)	(5,082)	(15,198)	(13,432)
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	(5,614)	(5,295)	(15,831)	(14,237)
Depreciation and amortization	0	0	0	0
Selling and distribution expenses	0	0	0	0
General and administrative expenses	308	213	633	805
Other (income) expense, net	0	0	0	0
Total costs and expenses	(5,306)	(5,082)	(15,198)	(13,432)
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	(44,565)	(61,623)	(112,389)	(131,320)
Net income	(44,565)	(61,623)	(112,389)	(131,320)
Defined benefit pension plans
Actuarial gain			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	(44,565)	(61,623)	(112,389)	(131,320)
Reportable Legal Entities [Member] | Boise Cascade Company (Parent) [Member]
Sales
Sales	0	0	0	0
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Sales
Sales	988,725	979,797	2,748,180	2,701,156
Reportable Legal Entities [Member] | Non-guarantor Subsidiaries [Member]
Sales
Sales	2,855	3,522	8,700	10,530
Eliminations [Member]
Sales
Sales	(5,306)	(5,082)	(15,198)	(13,432)
Costs and expenses
Equity in net income of affiliates			(112,389)	(131,320)
Net income			(112,389)	(131,320)
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	Sep. 30, 2015	Jun. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Dec. 31, 2013
Current Assets
Cash and cash equivalents	$ 212,784		$ 163,549	$ 169,974		$ 118,249
Receivables
Trade, less allowances	231,413		172,314
Related parties	959		821
Other	7,891		7,311
Inventories	404,615		394,461
Deferred income taxes	17,439		20,311
Prepaid expenses and other	7,143		14,857
Total current assets	882,244		773,624
Property and equipment, net	385,571		368,128
Timber deposits	13,865		13,819
Deferred financing costs	6,929		7,149
Goodwill	21,823		21,823
Intangible assets, net	10,113		10,183
Deferred income taxes	0		16,684
Other assets	11,626		9,075
Investments in affiliates	0		0
Total assets	1,332,171		1,220,485
Accounts payable
Trade	218,629		150,693
Related parties	3,636		1,743
Accrued liabilities
Compensation and benefits	55,585		66,170
Interest payable	8,157		3,298
Other	46,738		33,286
Total current liabilities	332,745		255,190
Debt
Long-term debt	351,259		301,415
Other
Compensation and benefits	83,551		156,218
Other long-term liabilities	27,635		15,274
Total other liabilities	$ 111,186		$ 171,492
Commitments and contingent liabilities
Stockholders' equity
Preferred stock	$ 0		$ 0
Common stock	434		433
Treasury Stock	(123,711)		(100,000)
Additional paid-in capital	506,555		502,739
Accumulated other comprehensive loss	(86,865)	$ (87,473)	(101,498)	(55,260)	$ (55,257)	(55,249)
Retained earnings	240,568		190,714
Subsidiary equity	0		0
Total stockholders' equity	536,981		492,388
Total liabilities and stockholders' equity	1,332,171		1,220,485
Boise Cascade Company (Parent) [Member]
Current Assets
Cash and cash equivalents	212,729		163,512	169,918		118,198
Receivables
Trade, less allowances	10		237
Related parties	0		0
Other	894		171
Inventories	0		0
Deferred income taxes	17,435		20,305
Prepaid expenses and other	4,915		10,756
Total current assets	235,983		194,981
Property and equipment, net	3,073		1,601
Timber deposits	0		0
Deferred financing costs	6,929		7,149
Goodwill	0		0
Intangible assets, net	0		0
Deferred income taxes			16,684
Other assets	647		20
Investments in affiliates	781,205		771,026
Total assets	1,027,837		991,461
Accounts payable
Trade	9,960		7,238
Related parties	0		0
Accrued liabilities
Compensation and benefits	14,160		18,793
Interest payable	8,157		3,298
Other	3,243		1,559
Total current liabilities	35,520		30,888
Debt
Long-term debt	351,259		301,415
Other
Compensation and benefits	83,551		156,218
Other long-term liabilities	20,526		10,552
Total other liabilities	$ 104,077		$ 166,770
Commitments and contingent liabilities
Stockholders' equity
Preferred stock	$ 0		$ 0
Common stock	434		433
Treasury Stock	(123,711)		(100,000)
Additional paid-in capital	506,555		502,739
Accumulated other comprehensive loss	(86,865)		(101,498)
Retained earnings	240,568		190,714
Subsidiary equity	0		0
Total stockholders' equity	536,981		492,388
Total liabilities and stockholders' equity	1,027,837		991,461
Guarantor Subsidiaries [Member]
Current Assets
Cash and cash equivalents	43		23	28		25
Receivables
Trade, less allowances	230,866		171,613
Related parties	959		821
Other	6,730		6,908
Inventories	397,534		389,259
Deferred income taxes	0		0
Prepaid expenses and other	2,215		4,064
Total current assets	638,347		572,688
Property and equipment, net	376,156		359,474
Timber deposits	13,865		13,819
Deferred financing costs	0		0
Goodwill	21,823		21,823
Intangible assets, net	10,113		10,183
Deferred income taxes			0
Other assets	10,964		9,055
Investments in affiliates	0		0
Total assets	1,071,268		987,042
Accounts payable
Trade	207,899		143,141
Related parties	3,636		1,743
Accrued liabilities
Compensation and benefits	41,163		46,867
Interest payable	0		0
Other	42,150		30,163
Total current liabilities	294,848		221,914
Debt
Long-term debt	0		0
Other
Compensation and benefits	0		0
Other long-term liabilities	7,109		4,722
Total other liabilities	$ 7,109		$ 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	769,311		760,406
Total stockholders' equity	769,311		760,406
Total liabilities and stockholders' equity	1,071,268		987,042
Non-guarantor Subsidiaries [Member]
Current Assets
Cash and cash equivalents	12		14	28		26
Receivables
Trade, less allowances	537		464
Related parties	0		0
Other	267		232
Inventories	7,081		5,202
Deferred income taxes	4		6
Prepaid expenses and other	13		37
Total current assets	7,914		5,955
Property and equipment, net	6,342		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	15		0
Investments in affiliates	0		0
Total assets	14,271		13,008
Accounts payable
Trade	770		314
Related parties	0		0
Accrued liabilities
Compensation and benefits	262		510
Interest payable	0		0
Other	1,345		1,564
Total current liabilities	2,377		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	11,894		10,620
Total stockholders' equity	11,894		10,620
Total liabilities and stockholders' equity	14,271		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	(781,205)		(771,026)
Total assets	(781,205)		(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	(781,205)		(771,026)
Total stockholders' equity	(781,205)		(771,026)
Total liabilities and stockholders' equity	$ (781,205)		$ (771,026)

Consolidating Statements of Cas

Consolidating Statements of Cash Flows (Details) - USD ($) $ in Thousands	May. 15, 2015	Mar. 09, 2015	May. 15, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Condensed Cash Flow Statements, Captions [Line Items]
Net income (loss)				$ 22,007	$ 32,285	$ 49,854	$ 64,268
Items in net income not using (providing) cash
Equity in net income of affiliates				0	0	0	0
Depreciation and amortization, including deferred financing costs and other						42,314	39,223
Stock-based compensation				1,432	1,876	4,330	4,186
Pension expense						2,844	597
Deferred income taxes						20,722	1,913
Other						(1,853)	(1,609)
Decrease (increase) in working capital
Receivables						(59,381)	(61,002)
Inventories						(10,154)	(15,512)
Prepaid expenses and other						(2,241)	(1,695)
Accounts payable and accrued liabilities						76,485	62,003
Pension contributions	$ (40,000)	$ (10,000)	$ (50,000)			(53,701)	(11,675)
Income taxes payable						13,489	14,883
Other						(4,782)	(7,482)
Net cash provided by (used for) operations						77,926	88,098
Cash provided by (used for) investment
Expenditures for property and equipment						(56,698)	(40,860)
Proceeds from sales of assets						2,959	4,767
Net cash provided by (used in) investment						(53,739)	(36,093)
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						(23,711)	0
Financing costs						(702)	(11)
Other						(539)	(269)
Due to (from) affiliates						0	0
Net cash provided by (used in) financing						25,048	(280)
Net increase (decrease) in cash and cash equivalents						49,235	51,725
Balance at beginning of the period						163,549	118,249
Balance at end of the period				212,784	169,974	212,784	169,974
Boise Cascade Company (Parent) [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net income (loss)				22,007	32,285	49,854	64,268
Items in net income not using (providing) cash
Equity in net income of affiliates				(44,565)	(61,623)	(112,389)	(131,320)
Depreciation and amortization, including deferred financing costs and other						1,398	1,339
Stock-based compensation						4,330	4,186
Pension expense						2,844	597
Deferred income taxes						20,722	1,913
Other						(587)	(40)
Decrease (increase) in working capital
Receivables						(496)	(232)
Inventories						0	(101)
Prepaid expenses and other						(2,081)	(353)
Accounts payable and accrued liabilities						2,311	5,848
Pension contributions						(53,701)	(11,675)
Income taxes payable						13,488	14,889
Other						(1,635)	(3,016)
Net cash provided by (used for) operations						(75,942)	(53,697)
Cash provided by (used for) investment
Expenditures for property and equipment						(2,176)	(514)
Proceeds from sales of assets						0	0
Net cash provided by (used in) investment						(2,176)	(514)
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						(23,711)
Financing costs						(702)	(11)
Other						(462)	(269)
Due to (from) affiliates						102,210	106,211
Net cash provided by (used in) financing						127,335	105,931
Net increase (decrease) in cash and cash equivalents						49,217	51,720
Balance at beginning of the period						163,512	118,198
Balance at end of the period				212,729	169,918	212,729	169,918
Guarantor Subsidiaries [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net income (loss)				44,231	61,441	111,292	131,084
Items in net income not using (providing) cash
Equity in net income of affiliates				0	0	0	0
Depreciation and amortization, including deferred financing costs and other						40,064	36,984
Stock-based compensation						0	0
Pension expense						0	0
Deferred income taxes						0	0
Other						(1,266)	(1,569)
Decrease (increase) in working capital
Receivables						(58,777)	(60,628)
Inventories						(8,275)	(15,239)
Prepaid expenses and other						(184)	(1,312)
Accounts payable and accrued liabilities						74,184	56,008
Pension contributions						0	0
Income taxes payable						0	0
Other						(3,132)	(4,466)
Net cash provided by (used for) operations						153,906	140,862
Cash provided by (used for) investment
Expenditures for property and equipment						(54,397)	(40,174)
Proceeds from sales of assets						2,975	4,781
Net cash provided by (used in) investment						(51,422)	(35,393)
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						(77)	0
Due to (from) affiliates						(102,387)	(105,466)
Net cash provided by (used in) financing						(102,464)	(105,466)
Net increase (decrease) in cash and cash equivalents						20	3
Balance at beginning of the period						23	25
Balance at end of the period				43	28	43	28
Non-guarantor Subsidiaries [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net income (loss)				334	182	1,097	236
Items in net income not using (providing) cash
Equity in net income of affiliates				0	0	0	0
Depreciation and amortization, including deferred financing costs and other						852	900
Stock-based compensation						0	0
Pension expense						0	0
Deferred income taxes						0	0
Other						0	0
Decrease (increase) in working capital
Receivables						(108)	(142)
Inventories						(1,879)	(172)
Prepaid expenses and other						24	(30)
Accounts payable and accrued liabilities						(10)	147
Pension contributions						0	0
Income taxes payable						1	(6)
Other						(15)	0
Net cash provided by (used for) operations						(38)	933
Cash provided by (used for) investment
Expenditures for property and equipment						(125)	(172)
Proceeds from sales of assets						(16)	(14)
Net cash provided by (used in) investment						(141)	(186)
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						177	(745)
Net cash provided by (used in) financing						177	(745)
Net increase (decrease) in cash and cash equivalents						(2)	2
Balance at beginning of the period						14	26
Balance at end of the period				12	28	12	28
Eliminations [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net income (loss)						(112,389)	(131,320)
Items in net income not using (providing) cash
Equity in net income of affiliates						112,389	131,320
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