Boise Cascade (BCC) 10-K 25 Feb 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information Document - USD ($)	12 Months Ended
	Dec. 31, 2015	Feb. 19, 2016	Jun. 30, 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-K
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		38,778,723
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 1,438,944,479

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Sales
Sales	$ 876,500	$ 991,600	$ 955,400	$ 809,900	$ 862,000	$ 983,300	$ 961,200	$ 767,200	$ 3,633,415	$ 3,573,732	$ 3,273,496
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)									3,153,520	3,065,671	2,846,614
Depreciation and amortization									55,578	51,439	38,038
Selling and distribution expenses									273,308	264,173	245,283
General and administrative expenses									49,425	48,489	45,489
Other (income) expense, net									(1,605)	(1,589)	(685)
Total costs and expenses									3,530,226	3,428,183	3,174,739
Income (loss) from operations	7,700	40,400	37,400	17,700	28,900	56,200	45,900	14,600	103,189	145,549	98,757
Foreign currency exchange gain (loss)									(298)	(432)	(424)
Interest expense									(22,532)	(22,049)	(20,426)
Interest income									323	237	241
Total nonoperating income (expense)									(22,507)	(22,244)	(20,609)
Income before income taxes									80,682	123,305	78,148
Income tax (provision) benefit									(28,500)	(43,296)	38,788
Net Income (Loss)	$ 2,300	$ 22,000	$ 20,200	$ 7,600	$ 15,700	$ 32,300	$ 26,400	$ 5,600	$ 52,182	$ 80,009	$ 116,936
Weighted average shares outstanding:
Basic									39,239	39,412	40,203
Diluted									39,355	39,492	40,226
Net income per common share:
Basic									$ 1.33	$ 2.03	$ 2.91
Diluted									$ 1.33	$ 2.03	$ 2.91

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Statement of Comprehensive Income [Abstract]
Net Income	$ 2,300	$ 22,000	$ 20,200	$ 7,600	$ 15,700	$ 32,300	$ 26,400	$ 5,600	$ 52,182	$ 80,009	$ 116,936
Defined benefit pension plans
Actuarial gain (loss), net of tax of $3,235, ($28,782), and $37,071, respectively									5,171	(46,234)	60,100
Amortization of actuarial (gain) loss, net of tax of $1,880, ($8), and $3,510, respectively									3,004	(15)	5,692
Effects of settlements, net of tax of $193, $0, and $0, respectively									308	0	0
Amortization of prior service costs and other, net of tax of $0, $0, and $116, respectively									0	0	188
Other comprehensive income (loss), net of tax									8,483	(46,249)	65,980
Comprehensive income									$ 60,665	$ 33,760	$ 182,916

Consolidated Statements of Com4

Consolidated Statements of Comprehensive Income Parenthetical - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Statement of Comprehensive Income [Abstract]
Actuarial gain (loss), tax	$ 3,235	$ (28,782)	$ 37,071
Amortization of actuarial (gain) loss, tax	1,880	(8)	3,510
Effects of settlements, tax	193	0	0
Amortization of prior service costs and other, tax	$ 0	$ 0	$ 116

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Current Assets
Cash and cash equivalents	$ 184,496	$ 163,549	$ 118,249	$ 45,893
Receivables
Trade, less allowances of $1,734 and $2,062	187,138	172,314
Related parties	1,065	821
Other	10,861	7,311
Inventories	384,857	394,461
Prepaid expenses and other	17,153	14,857
Total current assets	785,570	753,313
Property and equipment, net	402,666	368,128
Timber deposits	15,848	13,819
Goodwill	21,823	21,823
Intangible assets, net	10,090	10,183
Deferred income taxes	908	36,995
Other assets	11,701	9,075
Total assets	1,248,606	1,213,336	1,095,900
Accounts payable
Trade	159,029	150,693
Related parties	1,442	1,743
Accrued liabilities
Compensation and benefits	54,712	66,170
Interest payable	3,389	3,298
Other	40,078	33,286
Total current liabilities	258,650	255,190
Debt
Long-term debt	344,589	294,266
Other
Compensation and benefits	93,355	156,218
Other long-term liabilities	17,342	15,274
Total other liabilities	$ 110,697	$ 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, 43,413 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	508,066	502,739
Accumulated other comprehensive loss	(93,015)	(101,498)	(55,249)	(121,229)
Retained earnings	242,896	190,714
Total stockholders' equity	534,670	492,388	$ 452,481	$ 97,764
Total liabilities and stockholders' equity	$ 1,248,606	$ 1,213,336

Consolidated Balance Sheets Par

Consolidated Balance Sheets Parenthetical - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Trade receivables, allowances	$ 1,734	$ 2,062
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, authorized	50,000,000	50,000,000
Preferred stock, outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, authorized	300,000,000	300,000,000
Common stock, issued	43,412,660	43,282,201
Treasury stock, shares	4,586,973	3,864,062

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash provided by (used for) operations
Net Income	$ 52,182	$ 80,009	$ 116,936
Items in net income not using (providing) cash
Depreciation and amortization, including deferred financing costs and other	57,197	53,052	39,810
Stock-based compensation	5,825	5,916	2,869
Pension expense	2,825	838	10,989
Deferred income taxes	30,883	10,705	(59,600)
Other	(1,837)	(1,589)	(789)
Decrease (increase) in working capital, net of acquisitions
Receivables	(18,182)	(20,277)	(11,014)
Inventories	9,604	(11,102)	(50,958)
Prepaid expenses and other	(985)	143	(515)
Accounts payable and accrued liabilities	6,822	15,418	1,151
Pension contributions	(54,257)	(12,071)	(10,739)
Income taxes payable	(2,589)	(7,766)	(2,016)
Other	(7,157)	(11,433)	(2,697)
Net cash provided by operations	80,331	101,843	33,427
Cash provided by (used for) investment
Expenditures for property and equipment	(87,526)	(61,217)	(45,751)
Acquisitions of businesses and facilities	0	0	(103,029)
Proceeds from sales of assets and other	3,134	4,813	2,100
Net cash used for investment	(84,392)	(56,404)	(146,680)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility	50,000	57,600	130,000
Payments of long-term debt, including revolving credit facility	0	(57,600)	(105,010)
Treasury stock purchased	(23,711)	0	(100,000)
Net proceeds from issuance of common stock	0	0	262,488
Financing costs	(702)	(11)	(2,061)
Other	(579)	(128)	192
Net cash provided by (used for) financing	25,008	(139)	185,609
Net increase (decrease) in cash and cash equivalents	20,947	45,300	72,356
Balance at beginning of the period	163,549	118,249	45,893
Balance at end of the period	$ 184,496	$ 163,549	$ 118,249

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Loss [Member]	Retained Earnings (Accumulated Deficit) [Member]
Common stock, shares, issued at Dec. 31, 2012		29,700,000
Balance at Dec. 31, 2012	$ 97,764	$ 297	$ 0	$ 256,927	$ (121,229)	$ (38,231)
Treasury stock, shares at Dec. 31, 2012			0
Net Income	116,936					116,936
Other comprehensive income (loss)	65,980				65,980
Common stock issued, shares		13,529,000
Common stock issued, value	262,488	$ 135		262,353
Treasury stock, shares acquired			3,864,000
Treasury stock, acquired	(100,000)		$ (100,000)
Stock-based compensation	2,869			2,869
Reclassification of redeemable equity to stockholders' equity	6,443			6,443
Conversion to a corporation	0			(32,000)		32,000
Other	1			1
Common stock, shares, issued at Dec. 31, 2013		43,229,000
Balance at Dec. 31, 2013	452,481	$ 432	$ (100,000)	496,593	(55,249)	110,705
Treasury stock, shares at Dec. 31, 2013			3,864,000
Net Income	80,009					80,009
Other comprehensive income (loss)	(46,249)				(46,249)
Common stock issued, shares		53,000
Common stock issued, value	1	$ 1		0
Stock-based compensation	5,916			5,916
Other	$ 230			230
Common stock, shares, issued at Dec. 31, 2014	43,282,201	43,282,000
Balance at Dec. 31, 2014	$ 492,388	$ 433	$ (100,000)	502,739	(101,498)	190,714
Treasury stock, shares at Dec. 31, 2014	3,864,062		3,864,000
Net Income	$ 52,182					52,182
Other comprehensive income (loss)	8,483				8,483
Common stock issued, shares		131,000
Common stock issued, value	1	$ 1		0
Treasury stock, shares acquired			722,911
Treasury stock, acquired	(23,711)		$ (23,711)
Stock-based compensation	5,825			5,825
Other	$ (498)			(498)
Common stock, shares, issued at Dec. 31, 2015	43,412,660	43,413,000
Balance at Dec. 31, 2015	$ 534,670	$ 434	$ (123,711)	$ 508,066	$ (93,015)	$ 242,896
Treasury stock, shares at Dec. 31, 2015	4,586,973		4,587,000

Nature of Operations and Basis

Nature of Operations and Basis of Presentation	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Basis of Presentation	Nature of Operations and Basis of Presentation Boise Cascade Company is a building products company headquartered in Boise, Idaho. Our operations began on October 29, 2004 (inception), when we acquired the forest products assets of OfficeMax (the Forest Products Acquisition). As used in these consolidated financial statements, the terms "Boise Cascade," "we," and "our" refer to Boise Cascade Company (formerly known as Boise Cascade, L.L.C.) and its consolidated subsidiaries. On February 4, 2013, we converted to a Delaware corporation from a Delaware limited liability company by filing a certificate of conversion in Delaware. The common stock authorized and outstanding, par values, net income per share amounts, and other per-share disclosures for all periods presented have been adjusted to reflect the impact of this conversion. We completed an initial public offering of our common stock on February 11, 2013. 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, related assets and liabilities, pension plan activity, and foreign currency exchange gains and losses. For more information, see Note 15, Segment Information.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Principles of Consolidation The consolidated financial statements include the accounts of Boise Cascade and its subsidiaries. Intercompany balances and transactions have been eliminated. 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. Revenue Recognition We recognize revenue when the following criteria are met: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, our price to the buyer is fixed or determinable, and collectibility is reasonably assured. Delivery is not considered to have occurred until the customer takes title and assumes the risks and rewards of ownership. The timing of revenue recognition is dependent on shipping terms. Revenue is recorded at the time of shipment for terms designated free on board (fob) shipping point. For sales transactions designated fob destination, revenue is recorded when the product is delivered to the customer's delivery site. Fees for shipping and handling charged to customers for sales transactions are included in "Sales." For our Wood Products segment, costs related to shipping and handling are included in "Materials, labor, and other operating expenses (excluding depreciation)." In our Wood Products segment, we view our shipping and handling costs as a cost of the manufacturing process and the movement of product to our end customers. For our Building Materials Distribution segment, costs related to shipping and handling of $109.2 million , $104.8 million , and $94.8 million are included primarily in "Selling and distribution expenses" for the years ended December 31, 2015 , 2014 , and 2013 , respectively. In our Building Materials Distribution segment, our activities relate to the purchase and resale of finished product, and excluding shipping and handling costs from “Materials, labor, and other operating expenses (excluding depreciation)” provides us a clearer view of our operating performance and the effectiveness of our sales and purchasing functions. We present sales taxes collected from customers and remitted to governmental authorities on a net basis in our Consolidated Statements of Operations. Cash and Cash Equivalents Cash equivalents consist of short-term investments that have a maturity of three months or less at the date of purchase. At December 31, 2015 and 2014 , the majority of our cash and cash equivalents were invested in money market funds that are broadly diversified and invested in high-quality, short-duration securities, including commercial paper, certificates of deposit, U.S. government agency securities, and similar instruments. We have significant amounts of cash and cash equivalents that are in excess of federally insured limits. Though we have not experienced any losses on our cash and cash equivalents to date and we do not anticipate incurring any losses, we cannot be assured that we will not experience losses on our cash and cash equivalents. Trade Accounts Receivables and Allowance for Doubtful Accounts Trade accounts receivable are stated at the amount we expect to collect. Trade accounts receivable do not bear interest. We make ongoing estimates relating to the collectibility of our accounts receivable and maintain a reserve for estimated losses resulting from the inability of our customers to meet their financial obligations to us. At December 31, 2015 and 2014 , we had $1.7 million and $2.1 million , respectively, recorded as allowances for doubtful accounts. In determining the amount of the reserve and in order to manage credit risk, we consider our historical level of credit losses, customer concentrations, and current economic trends and monitor the creditworthiness of significant customers based on ongoing credit evaluations. Our sales are principally to customers in the building products industry located in the United States and Canada. A significant portion of our sales are concentrated with a relatively small number of customers. In 2015 , our top ten customers represented approximately 29% of sales. At December 31, 2015 , receivables from two customers each accounted for approximately 10% of total receivables. At December 31, 2014 , receivables from a single customer accounted for approximately 11% of total receivables. No other customer accounted for 10% or more of total receivables. Adjustments to the valuation allowance are charged to income. Trade accounts receivable balances that remain outstanding after we have used reasonable collection efforts are written off through a charge to the valuation allowance and a credit to accounts receivable. Although we have not experienced material credit losses in recent years, our actual future losses from uncollectible accounts may differ materially from our current estimates. As additional information becomes known, we may change our estimates. In the event we determine that a change in the reserve is appropriate, we will record a charge to "Selling and distribution expenses" in our Consolidated Statements of Operations in the period we make such a determination. 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). See Note 7, Retirement and Benefit Plans, for the fair value measurements of our defined benefit plans' assets. 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 December 31, 2015 and 2014 , we held $170.2 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 December 31, 2015 and 2014 , the book value of our fixed-rate debt for each period was $300.0 million , and the fair value was estimated to be $309.0 million and $315.0 million , respectively. 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. We are exposed to financial risks such as changes in interest rates, foreign currency exchange rates, and commodity price risk. We employ a variety of practices to manage these risks, including operating and financing activities and, where deemed appropriate, the use of derivative instruments. During the years ended December 31, 2015 and 2014 , we had no derivative instruments. 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 December 31, 2015 and 2014 , we had $7.7 million and $6.1 million , respectively, of vendor rebates and allowances recorded in "Receivables, Other" on the 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 December 31, 2015 and 2014 , we had $27.7 million and $24.7 million , respectively, of rebates payable to our customers recorded in "Accrued liabilities, Other" on our Consolidated Balance Sheets. Foreign Currency The functional currency for our operations outside the United States is the U.S. dollar. Nonmonetary assets and liabilities and related depreciation and amortization for these foreign operations are remeasured into U.S. dollars using historical exchange rates. Monetary assets and liabilities are remeasured into U.S. dollars using the exchange rates as of the Consolidated Balance Sheet date. Revenue and expense items are remeasured into U.S. dollars using an average exchange rate prevailing during the year. Leases We assess lease classification as either capital or operating at lease inception or upon modification. We lease a portion of our distribution centers as well as other property and equipment under operating leases. Substantially all lease agreements have fixed payment terms based on the passage of time. Some lease agreements provide us with the option to purchase the leased property. Additionally, some agreements contain renewal options generally ranging from one to ten years, with fixed payment terms similar to those in the original lease agreements. 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. Inventory Valuation Inventories are valued at the lower of cost or market. Cost is based on the first-in, first-out (FIFO) method of inventory valuation or average cost. Manufactured inventories include costs for materials, labor, and factory overhead. Log inventories include costs to harvest and deliver the logs. Inventories included the following (work in process is not material): December 31, December 31, (thousands) Finished goods and work in process $ 292,826 $ 308,359 Logs 58,299 57,065 Other raw materials and supplies 33,732 29,037 $ 384,857 $ 394,461 Property and Equipment Property and equipment are recorded at cost. Cost includes expenditures for major improvements and replacements and the amount of interest cost associated with significant capital additions. For the years ended December 31, 2015 , 2014 , and 2013 , we did not capitalize any interest. We expense all repair and maintenance costs as incurred. When property and equipment are retired, sold, or otherwise disposed of, the asset's carrying amount and related accumulated depreciation are removed from the accounts and any gain or loss is included in income (loss). We use the straight-line method of depreciation. Property and equipment consisted of the following asset classes with the following general range of estimated useful lives: December 31, December 31, General Range of Estimated Useful Lives in Years (thousands) Land $ 36,876 $ 36,819 Buildings 106,269 96,804 20 - 40 Improvements 46,205 42,699 10 - 15 Mobile equipment, information technology, and office furniture 109,702 93,620 3 - 7 Machinery and equipment 437,433 410,633 7 - 12 Construction in progress 34,661 11,118 771,146 691,693 Less accumulated depreciation (368,480 ) (323,565 ) $ 402,666 $ 368,128 Long-Lived Asset Impairment We review long-lived assets for impairment when events or changes in circumstances indicate that the carrying amount of assets may not be recoverable. An impairment of long-lived assets exists when the carrying value is not recoverable through future undiscounted cash flows from operations and when the carrying value of an asset or asset group exceeds its fair value. Goodwill and Intangible Assets We maintain two reporting units for purposes of our goodwill impairment testing, Wood Products and Building Materials Distribution, which are the same as our operating segments discussed in Note 15, Segment Information. We test goodwill in each of our reporting units and intangible assets with indefinite lives for impairment annually in the fourth quarter or sooner if events or changes in circumstances indicate that the carrying value of the asset may exceed fair value. We also evaluate the remaining useful lives of our finite-lived purchased intangible assets to determine whether any adjustments to the useful lives are necessary. We completed our annual assessment of goodwill in fourth quarter 2015 using a qualitative approach. The qualitative goodwill impairment assessment requires evaluating factors, based on the weight of evidence, to determine whether a reporting unit's carrying value would more likely than not exceed its fair value. As part of our goodwill qualitative testing process for each reporting unit, we evaluate various factors that are specific to the reporting unit as well as industry and macroeconomic factors in order to determine whether it is reasonably likely to have a material impact on the fair value of our reporting units. Examples of the factors that were considered include the results of the most recent quantitative impairment test, current and long-term forecasted financial results, changes in the discount rate between current and prior years, and operating strategy for each reporting unit. Based on the qualitative analysis performed in 2015 , we concluded that there were no changes that were reasonably likely to cause the fair value of the reporting units to be less than the reporting units' carrying value and determined that there was no impairment of our goodwill. In the event we were to determine that a reporting unit's carrying value would more likely than not exceed its fair value, quantitative testing would be performed comparing carrying values to estimated fair values. For our intangible asset impairment testing, we use a discounted cash flow approach, based on a relief from royalty method (Level 3 measurement). This method assumes that, through ownership of trademarks and trade names, we avoid royalty expenses associated with licensing, resulting in cost savings. An estimated royalty rate, determined as a percentage of the related net sales, is used to estimate the value of the intangible assets. Based on the impairment tests of our intangible assets with indefinite lives performed in fourth quarter 2015 , we determined that the fair value of our intangible assets exceeds their carrying value. See Note 11, Goodwill and Intangible Assets, for additional information. Asset Retirement Obligations We recognize our asset retirement obligations in the period in which they are incurred if sufficient information is available to reasonably estimate the fair value of the obligation. Fair value estimates are determined using Level 3 inputs in the fair value hierarchy. The fair values of our asset retirement obligations are measured using expected future cash outflows discounted using the company's credit-adjusted risk-free interest rate. When we record the liability, we capitalize the cost by increasing the carrying amount of the related long-lived asset. Over time, the liability is accreted to its settlement value, and the capitalized cost is depreciated over the useful life of the related asset. Upon settlement of the liability, we will recognize a gain or loss for any difference between the settlement amount and the liability recorded. At both December 31, 2015 and 2014 , we had $0.2 million of asset retirement obligations recorded in "Other long-term liabilities" on our Consolidated Balance Sheets. At December 31, 2015 , these liabilities related primarily to landfill closure costs. The liabilities are based on the best estimate of current costs and are updated periodically to reflect current technology, laws and regulations, inflation, and other economic factors. We do not have any assets legally restricted for purposes of settling asset retirement obligations. We have additional asset retirement obligations with indeterminate settlement dates. The fair value of these asset retirement obligations cannot be estimated due to the lack of sufficient information to estimate the settlement dates of the obligations. These asset retirement obligations include, for example, (i) removal and disposal of potentially hazardous materials on equipment and/or an operating facility if the equipment and/or facility were to undergo major maintenance, renovation, or demolition; (ii) retention ponds that may be required to be drained and/or cleaned if the related operating facility is closed; and (iii) storage sites or owned facilities for which removal and/or disposal of chemicals and other related materials are required if the operating facility is closed. We will recognize a liability in the period in which sufficient information becomes available to reasonably estimate the fair value of these obligations. Pension Benefits Several estimates and assumptions are required to record pension costs and liabilities, including discount rates, expected return on plan assets, expected rate of compensation increases, retirement and mortality rates, expected contributions, and other factors. We review and update these assumptions annually unless a plan curtailment or other event occurs requiring that we update the estimates on an interim basis. See Note 7, Retirement and Benefit Plans, for additional information related to our pension plan. While we believe that the assumptions used to measure our pension obligations are reasonable, differences in actual experience or changes in assumptions may materially affect our pension obligations and future expense. Deferred Software Costs We defer internal-use software costs that benefit future years. These costs are amortized using the straight-line method over the expected life of the software, typically three to five years. "Other assets" in the Consolidated Balance Sheets includes $6.5 million and $4.4 million , respectively, of deferred software costs at December 31, 2015 and 2014 . We amortized $1.6 million of deferred software costs for the year ended December 31, 2015 , and $1.3 million for each of the years ended December 31, 2014 and 2013 . Labor Concentration and Unions As of December 31, 2015 , we had approximately 5,830 employees. Approximately 26% of these employees work pursuant to nine collective bargaining agreements. Four agreements, covering approximately 653 employees, or 11% of total employees, at our Elgin plywood plant and sawmill, La Grande particleboard plant, Kettle Falls plywood plant, and Woodinville Building Materials Distribution facility, are set to expire on May 31, 2016. If these agreements are not renewed or extended upon their termination, we could experience a material labor disruption or significantly increased labor costs, which could prevent us from meeting customer demand or reduce our sales and profitability. Self-Insurance We are self-insured for certain losses related to workers' compensation and medical claims as well as general and auto liability. The expected ultimate costs for claims incurred are recognized as liabilities in the Consolidated Balance Sheets and are estimated based principally on an analysis of historical claims data and estimates of claims incurred but not reported. Losses are accrued and charged to operations when it is probable that a loss has been incurred and the amount can be reasonably estimated. We maintain third-party stop-loss insurance policies to cover these liability costs in excess of predetermined retained amounts. Costs related to the administration of the plans and related claims are expensed as incurred. At December 31, 2015 and 2014 , self-insurance related liabilities of $9.7 million and $7.8 million were classified within "Accrued liabilities," and $9.8 million and $10.7 million were classified within "Other long-term liabilities" on our Consolidated Balance Sheets, respectively. New and Recently Adopted Accounting Standards In November 2015, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2015-17, Balance Sheet Classification of Deferred Taxes . This ASU requires all deferred tax assets and liabilities, along with any related valuation allowance, to be classified as noncurrent on the balance sheet. The new guidance did not change the existing requirement that only permits offsetting within a jurisdiction. We retrospectively adopted the provisions of this guidance on December 31, 2015 by classifying our deferred income taxes as noncurrent on the balance sheet. This adoption had no effect on our results of operations or cash flows. See "Effect of Retrospective Adoption of Accounting Standards" below for effect on prior year financial position. In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory . This ASU requires entities to measure most inventory "at the lower of cost or 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 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. We retrospectively adopted the provisions of this guidance on December 31, 2015 by classifying our deferred financing costs as a direct deduction of total long-term debt. This adoption had no effect on our results of operations or cash flows. See "Effect of Retrospective Adoption of Accounting Standards" below for effect on prior year financial position. 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. Effect of Retrospective Adoption of Accounting Standards As of December 31, 2015, we retrospectively adopted ASU 2015-17 by reclassifying previously reported current deferred tax assets as noncurrent on the balance sheet and ASU 2015-03 by reclassifying previously reported deferred financing costs as a direct deduction from the related debt liability rather than as an asset. The effect of adopting these accounting standards on the consolidated balance sheet as of December 31, 2014, is as follows: December 31, 2014 As Reported As Adjusted (thousands) Deferred income taxes - current $ 20,311 $ — Total current assets $ 773,624 $ 753,313 Deferred financing costs $ 7,149 $ — Deferred income taxes - noncurrent $ 16,684 $ 36,995 Total assets $ 1,220,485 $ 1,213,336 Long-term debt $ 301,415 $ 294,266 Total liabilities and stockholders' equity $ 1,220,485 $ 1,213,336

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Income Tax Provision Income before income taxes includes the following components: Year Ended December 31 2015 2014 2013 (thousands) Domestic $ 79,414 $ 122,727 $ 82,529 Foreign 1,268 578 (4,381 ) Income before income taxes $ 80,682 $ 123,305 $ 78,148 The income tax provision (benefit) shown in the Consolidated Statements of Operations includes the following: Year Ended December 31 2015 2014 2013 (thousands) Current income tax provision (benefit) Federal $ (2,938 ) $ 27,568 $ 17,618 State 555 5,023 3,172 Foreign — — 22 Total current (2,383 ) 32,591 20,812 Deferred income tax provision (benefit) Federal 27,011 9,740 (54,611 ) State 3,872 965 (4,989 ) Foreign — — — Total deferred 30,883 10,705 (59,600 ) Income tax provision (benefit) $ 28,500 $ 43,296 $ (38,788 ) The effective tax rate varies from the U.S. Federal statutory income tax rate principally due to the following: Year Ended December 31 2015 2014 2013 (thousands, except percentages) Income before income taxes $ 80,682 $ 123,305 $ 78,148 Statutory U.S. income tax rate 35.0 % 35.0 % 35.0 % Statutory tax provision $ 28,239 $ 43,157 $ 27,352 State taxes 3,006 4,097 2,545 Domestic production activities deduction (299 ) (2,031 ) (1,326 ) Other (2,446 ) (1,927 ) 1,307 Total $ 28,500 $ 43,296 $ 29,878 Effective income tax rate excluding discrete item 35.3 % 35.1 % 38.2 % Recognition of beginning deferred tax balances $ — $ — $ (68,666 ) (a) Income tax provision (benefit) with discrete item $ 28,500 $ 43,296 $ (38,788 ) Effective income tax rate with discrete item 35.3 % 35.1 % (49.6 )% ___________________________________ (a) On February 4, 2013, we converted from a limited liability company to a corporation. In addition, we elected to be treated as a corporation for federal and state income tax purposes effective as of January 1, 2013. Therefore, we have been subject to federal and state income tax expense since January 1, 2013. For tax purposes, our conversion from a limited liability company to a corporation was deemed a nontaxable transfer of Boise Cascade, L.L.C., assets and liabilities to Boise Cascade Company. As a result of our conversion to a corporation in February 2013, we recorded net deferred tax assets of $68.7 million , the effect of which was recorded as an income tax benefit in our Consolidated Statement of Operations for the year ended December 31, 2013. During the years ended December 31, 2015 , 2014 , and 2013 , cash paid for taxes, net of refunds received, was $0.7 million , $40.3 million , and $22.7 million , respectively. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts for income tax purposes. The components of our net deferred tax assets and liabilities at December 31, 2015 and 2014 , are summarized as follows: December 31, 2015 December 31, 2014 (thousands) Deferred tax assets Employee benefits (a) $ 52,840 $ 81,414 Inventories 6,618 6,733 Foreign net operating loss carryforward and foreign other (b) 9,884 15,839 Other 6,257 4,269 Gross deferred tax assets 75,599 108,255 Valuation allowance (b) (9,884 ) (15,839 ) Net deferred tax assets $ 65,715 $ 92,416 Deferred tax liabilities Property and equipment $ 58,692 $ 50,199 Intangible assets and other 5,264 4,531 Other 851 691 Deferred tax liabilities $ 64,807 $ 55,421 Total deferred tax assets, net $ 908 $ 36,995 ___________________________________ (a) The decrease primarily relates to the tax effect of changes in recorded pension liabilities. See Note 7, Retirement and Benefit Plans, for more information. (b) We have an investment in foreign subsidiaries, which at December 31, 2015 and 2014 , had $9.9 million and $15.8 million , respectively, of deferred tax assets. Deferred tax assets are reduced by a valuation allowance when it is more likely than not that some portion of the deferred tax assets will not be realized. The foreign deferred tax assets results primarily from net operating losses and were fully offset by a valuation allowance. The net operating losses will expire beginning in 2026 through 2033. Income Tax Uncertainties The following table summarizes the changes related to our gross unrecognized tax benefits excluding interest and penalties: 2015 2014 (thousands) Balance as of January 1 $ 309 $ — Increases related to prior years' tax positions 431 172 Increases related to current year tax positions 145 137 Decreases related to prior years' tax positions (7 ) — Balance as of December 31 $ 878 $ 309 As of December 31, 2015 and 2014 , we had $0.9 million and $0.3 million , respectively, of unrecognized tax benefits recorded on our Consolidated Balance Sheets, excluding interest and penalties. Of the total unrecognized tax benefits recorded, $0.7 million and $0.3 million (net of the federal benefit for state taxes), respectively, would impact the effective tax rate if recognized. We had no unrecognized tax benefits recorded as of December 31, 2013 . We recognize interest and penalties related to uncertain tax positions as income tax expense in our Consolidated Statements of Operations. For the years ended December 31, 2015 , 2014 , and 2013 , we recognized an insignificant amount of interest and penalties related to taxes. We recognize tax liabilities and adjust these liabilities when our judgment changes as a result of the evaluation of new information not previously available or as new uncertainties occur. We do not expect the unrecognized tax benefits to change significantly over the next twelve months. We file federal income tax returns in the U.S. and Canada as well as various state and local income tax returns. Tax years 2012 to present remain open to examination in the U.S. and tax years 2011 to present remain open to examination in Canada and various states. As discussed above, prior to January 1, 2013, we were a limited liability company. Therefore, with limited exceptions, tax years prior to 2013 are the responsibility of the members of BC Holdings and not Boise Cascade.

Net Income Per Common Share

Net Income Per Common Share	12 Months Ended
	Dec. 31, 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. For more information about common share activity during the period, see Note 9, Stockholders' Equity. 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: Year Ended December 31 2015 2014 2013 (thousands, except per-share data) Net income $ 52,182 $ 80,009 $ 116,936 Weighted average common shares outstanding during the period (for basic calculation) 39,239 39,412 40,203 Dilutive effect of other potential common shares 116 80 23 Weighted average common shares and potential common shares (for diluted calculation) 39,355 39,492 40,226 Net income per common share - Basic $ 1.33 $ 2.03 $ 2.91 Net income per common share - Diluted $ 1.33 $ 2.03 $ 2.91 The computation of the dilutive effect of other potential common shares excludes stock awards representing 0.1 million , 0.2 million , and 0.1 million shares of common stock in the years ended December 31, 2015 , 2014 , and 2013 , respectively. Under the treasury stock method, the inclusion of these stock awards would have been antidilutive.

Debt

Debt	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Debt	Debt Long-term debt consisted of the following: December 31, 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 1,215 1,425 Deferred financing costs (6,616 ) (7,149 ) Long-term debt $ 344,589 $ 294,266 At December 31, 2015 , the maturities for the aggregate amount of long-term debt outstanding were as follows (in thousands): 2016 $ — 2017 — 2018 — 2019 — 2020 299,990 Thereafter 50,000 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 December 31, 2015 , was $258.6 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 the London Interbank Offered Rate (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 December 31, 2015 and 2014 , we had no borrowings outstanding under the Revolving Credit Facility and $5.6 million and $8.0 million , respectively, of letters of credit outstanding. These letters of credit and borrowings, if any, reduced our borrowing capacity under the Revolving Credit Facility by an equivalent amount. 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 1.96% . 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 7, 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 offering that was exempt from registration under the Securities Act. The additional $50 million of Senior Notes were priced at 103.5% of their principal amount plus accrued interest from May 1, 2013, and were issued as additional Senior Notes under the indenture dated as of October 22, 2012. On May 8, 2013 and November 26, 2013, we completed an offer to exchange any and all of our $250 million and $50 million , respectively, outstanding Senior Notes for a like principal amount of new 6.375% Senior Notes due 2020 having substantially identical terms to those of the Senior Notes. $250 million and $49,990,000 in aggregate principal amount (or 100% and 99.98% , respectively) of the outstanding Senior Notes were tendered and accepted for exchange upon closing of the related exchange offers and have been registered under the Securities Act. The Senior Notes are senior unsecured obligations and rank equally with all of the existing and future senior indebtedness of Boise Cascade Company and of the guarantors, senior to all of their existing and future subordinated indebtedness, effectively subordinated to all of their present and future senior secured indebtedness (including all borrowings with respect to our Revolving Credit Facility to the extent of the value of the assets securing such indebtedness), and structurally subordinated to the indebtedness of any subsidiaries that do not guarantee the Senior Notes. The terms of the indenture governing the Senior Notes, among other things, limit the ability of Boise Cascade Company and certain Boise Cascade Company subsidiaries to: incur additional debt; declare or pay dividends; redeem stock or make other distributions to stockholders; make investments; create liens on assets; consolidate, merge, or transfer substantially all of their assets; enter into transactions with affiliates; and sell or transfer certain assets. The indenture governing the Senior Notes provides for customary events of default, which include (subject in certain cases to customary grace and cure periods and notification requirements) among others: nonpayment of principal or interest; breach of other agreements in the indenture governing the Senior Notes; defaults in failure to pay certain other indebtedness; the rendering of judgments to pay certain amounts of money against the Co-issuers, the guarantors, or certain Boise Cascade subsidiaries; the failure of certain guarantees to be enforceable; and certain events of bankruptcy or insolvency. Cash Paid for Interest For the years ended December 31, 2015 , 2014 , and 2013 , cash payments for interest were $20.6 million , $20.2 million , and $18.4 million , respectively.

Leases

Leases	12 Months Ended
	Dec. 31, 2015
Leases [Abstract]
Leases	Leases Rental expense for operating leases was $18.1 million , $17.5 million , and $15.1 million for the years ended December 31, 2015 , 2014 , and 2013 , respectively. Sublease rental income was not material in any of the periods presented. As of December 31, 2015 , our minimum lease payment requirements for noncancelable operating leases with remaining terms of more than one year are as follows (in thousands): 2016 $ 13,556 2017 13,403 2018 13,043 2019 12,570 2020 11,551 Thereafter 44,156 Total $ 108,279 These future minimum lease payment requirements have not been reduced by sublease income due in the future under noncancelable subleases. Minimum sublease income expected to be received in the future is not material.

Retirement and Benefit Plans

Retirement and Benefit Plans	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Retirement and Benefit Plans	Retirement and Benefit Plans Our retirement plans consist of noncontributory defined benefit pension plans, contributory defined contribution savings plans, a deferred compensation plan, and a multiemployer health and welfare plan. Defined Benefit Plans Some of our employees are covered by noncontributory defined benefit pension plans. We have one qualified defined benefit pension plan, which includes the merging of a salaried plan and two plans for hourly employees to simplify administration of the plans. The following summarizes recent activity of each individual plan: • Benefits for salaried employees were frozen so that no future benefits have accrued since December 31, 2009. • From 2011 through 2015, plan amendments affected certain union and non-union hourly employees by closing participation and freezing future benefits. The benefit for hourly employees is generally based on a fixed amount per year of service (years of service determined as of the freeze dates). In connection with these amendments, we recognized $0.2 million of noncash curtailment losses during the year ended December 31, 2013. As a result, only certain hourly employees continue to accrue benefits after the effective dates of these amendments. • 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. See "Assumptions" below for the impact on our discount rate and expected return on plan asset assumptions. We also have nonqualified salaried pension plans, which were frozen so that no future benefits have accrued since December 31, 2009. Defined Contribution Plans We sponsor contributory defined contribution savings plans for most of our salaried and hourly employees, and we generally provide company contributions to the savings plans. Since March 1, 2010, we have contributed 4% of each salaried participant's eligible compensation to the plan as a nondiscretionary company contribution. In addition, beginning in 2012, for the years that a performance target is met, we contribute an additional amount of the employee's eligible compensation, depending on company performance and the employee's years of service. During the year ended December 31, 2015 , company performance resulted in no additional contributions. During each of the years ended December 31, 2014 and 2013 , company performance resulted in additional contributions in the range of 1% to 2% of eligible compensation. The company contributions for union and nonunion hourly employees vary by location. Company contributions paid, or to be paid, to our defined contribution savings plans for the years ended December 31, 2015 , 2014 , and 2013 , were $10.1 million , $13.6 million , and $13.2 million , respectively. Defined Contributory Trust We have participated in a multiemployer defined contributory trust plan for certain union hourly employees since 2013. As of December 31, 2015 , 2014 , and 2013 approximately 1,431 , 1,378 and 647 , respectively, of our employees participated in this plan. For certain of these employees, per the terms of the representative collective bargaining agreements, we were required to contribute $0.75 , $0.50 and $0.45 , respectively, per hour per active employee during 2015 , 2014 , and 2013 . For certain other of these employees, we were required to contribute 4% of the employee's earnings during 2015 and 2014 . Company contributions to the multiemployer defined contributory trust plan for the years ended December 31, 2015 , 2014 , and 2013 were $2.8 million , $2.1 million and $0.6 million , respectively. After required contributions, we have no further obligation to the plan. The plan and its assets are managed by a joint board of trustees. Deferred Compensation Plan We sponsor a deferred compensation plan. No compensation deferrals were allowed to be made under the plan from 2009 until our conversion from a limited liability company to a corporation in 2013, as deferrals to the plan were prohibited because Boise Cascade, L.L.C., was a disqualified entity under Internal Revenue Code Section 457A. Deferrals, company match, and interest on contributions made to the plan on or before December 31, 2008, were not affected by 457A. In July 2013, the deferred compensation plan was amended to effect certain administrative updates, and employee deferrals to the deferred compensation plan began again on January 1, 2014. Under the plan, participating employees irrevocably elect each year to defer receipt of a portion of their base salary and incentive compensation. A participant's account is credited with imputed interest at a rate equal to 130% of Moody's Composite Average of Yields on Corporate Bonds. Participants may receive payment of their deferred compensation plan balance in a lump sum or in monthly installments over a specified period of years following the termination of their employment with the company. The deferred compensation plan is unfunded; therefore, benefits are paid from our general assets. We recognized $0.6 million of interest expense related to the plan for each of the years ended December 31, 2015 , 2014 , and 2013 . At December 31, 2015 and 2014 , we had $11.7 million and $10.7 million , respectively, of liabilities related to the plan, of which $0.5 million and $1.4 million , respectively, were recorded in "Accrued liabilities, Compensation and benefits" and $11.2 million and $9.3 million , respectively, were recorded in "Other, Compensation and benefits" on our Consolidated Balance Sheets. Multiemployer Health and Welfare Plan We participate in a multiemployer health and welfare plan that covers medical, dental, and life insurance benefits for certain active employees as well as benefits for retired employees. As of December 31, 2015 , 2014 , and 2013 , approximately 651 , 652 , and 625 , respectively, of our employees participated in this plan. Per the terms of the representative collective bargaining agreements, we were required to contribute $5.00 per hour per active employee in 2013 and through May 31, 2014. From June 1, 2014 to May 31, 2015, we were required to contribute $5.25 per hour per active employee. Since June 1, 2015, we are required to contribute $5.50 per hour per active employee. Company contributions to the multiemployer health and welfare plan for the years ended December 31, 2015 , 2014 , and 2013 , were $7.6 million , $7.3 million , and $6.9 million , respectively. After required contributions, we have no further obligation to the plan. The trustees of the plan determine the allocation of benefits between active and retired employees. Defined Benefit Obligations and Funded Status The following table, which includes only company-sponsored defined benefit plans, reconciles the beginning and ending balances of our projected benefit obligation and fair value of plan assets. We recognize the underfunded status of our defined benefit pension plans on our Consolidated Balance Sheets. We recognize changes in funded status in the year changes occur through other comprehensive income (loss). December 31 2015 2014 (thousands) Change in benefit obligation Benefit obligation at beginning of year $ 513,798 $ 443,313 Service cost 739 1,682 Interest cost 19,067 20,179 Actuarial (gain) loss (27,817 ) 82,090 Benefits paid (a) (21,708 ) (33,466 ) Benefit obligation at end of year 484,079 513,798 Change in plan assets Fair value of plan assets at beginning of year 363,959 357,280 Actual return on plan assets 2,954 28,074 Employer contributions 54,257 12,071 Benefits paid (a) (21,708 ) (33,466 ) Fair value of plan assets at end of year 399,462 363,959 Underfunded status $ (84,617 ) $ (149,839 ) Amounts recognized on our Consolidated Balance Sheets Current liabilities $ (2,510 ) $ (2,978 ) Noncurrent liabilities (82,107 ) (146,861 ) Net liability $ (84,617 ) $ (149,839 ) Amounts recognized in accumulated other comprehensive loss Net actuarial loss $ 75,801 $ 89,592 Prior service cost — — Net loss recognized $ 75,801 $ 89,592 ______________________________________ (a) Benefits paid during the year ended December 31, 2014 include approximately $15 million of lump-sum cash payments to certain terminated and vested participants in settlement of pension obligations. The accumulated benefit obligation for all defined benefit pension plans was $484.1 million and $513.8 million at December 31, 2015 and 2014 , respectively. All of our defined benefit pension plans have accumulated benefit obligations that exceed the fair value of plan assets. Net Periodic Benefit Cost and Other Comprehensive (Income) Loss The components of net periodic benefit cost and other amounts recognized in other comprehensive (income) loss are as follows: Year Ended December 31 2015 2014 2013 (thousands) Service cost $ 739 $ 1,682 $ 2,686 Interest cost 19,067 20,179 18,626 Expected return on plan assets (22,366 ) (21,000 ) (19,829 ) Amortization of actuarial (gain) loss 4,884 (23 ) 9,202 Amortization of prior service costs and other — — 90 Plan settlement/curtailment expense 501 — 214 Net periodic benefit cost 2,825 838 10,989 Changes in plan assets and benefit obligations recognized in other comprehensive (income) loss Net actuarial (gain) loss (8,406 ) 75,016 (97,171 ) Amortization of actuarial gain (loss) (4,884 ) 23 (9,202 ) Effect of settlements (501 ) — — Amortization of prior service costs and other — — (304 ) Total recognized in other comprehensive (income) loss (13,791 ) 75,039 (106,677 ) Total recognized in net periodic cost and other comprehensive (income) loss $ (10,966 ) $ 75,877 $ (95,688 ) In 2016 , we estimate net periodic pension expense will be approximately $1.8 million , including $1.9 million of net actuarial loss that will be amortized from accumulated other comprehensive loss. Assumptions The assumptions used in accounting for our plans are estimates of factors that will determine, among other things, the amount and timing of future contributions. The following table presents the assumptions used in the measurement of our benefit obligations: December 31 2015 2014 Weighted average assumptions Discount rate 4.05 % 3.75 % Rate of compensation increases (a) — % — % The following table presents the assumptions used in the measurement of net periodic benefit cost: December 31 2015 2014 2013 Weighted average assumptions Discount rate (b) 3.75 % / 3.90 % 4.65 % 3.75 % Expected long-term rate of return on plan assets (b) 6.15 % / 5.85 % 6.50 % 6.50 % Rate of compensation increases (a) — % — % — % _______________________________________ (a) Pension benefits for all salaried employees are frozen, resulting in an assumption for the rate of compensation increase of zero. In addition to the salaried benefits being frozen, there are currently no scheduled increases in pension benefit rates applicable to past service covering hourly employees who continue to accrue benefits. (b) Prior to the remeasurement of our qualified defined benefit pension plan on May 15, 2015, the discount rate and expected rate of return on plan assets were 3.75% and 6.15% . The discount rate and expected rate of return on plan assets after the May 15, 2015 remeasurement were 3.90% and 5.85% , respectively. Discount Rate Assumption . The discount rate reflects the current rate at which the pension obligations could be settled based on the measurement date of the plans — December 31. In all years presented, the discount rates were determined by matching the expected plan benefit payments against a spot rate yield curve constructed to replicate the yields of Aa-graded corporate bonds. Asset Return Assumption . We base our expected long-term rate of return on plan assets on a weighted average of our expected returns for the major asset classes (equities, fixed-income securities, a hedge fund, and real estate) in which we invest. The weights we assign each asset class are based on our investment strategy. Expected returns for the asset classes are based on long-term historical returns, inflation expectations, forecasted gross domestic product, earnings growth, and other economic factors. We developed our return assumption based on a review of the fund manager's estimates of future market expectations by broad asset class, actuarial projections, and expected long-term rates of return from external investment managers. The weighted average expected return on plan assets we will use in our calculation of 2016 net periodic benefit cost is 5.10% . Retirement and Mortality Rates . These rates are developed to reflect actual and projected plan experience. In 2015 , we used the RP-2014 mortality tables along with the new two-dimensional mortality improvement scale MP-2015. In 2014 , we used the RP-2014 mortality tables along with the two-dimensional mortality improvement scale MP-2014. Investment Policies and Strategies At December 31, 2015 , 42% of our pension plan assets were invested in equity securities, 45% in fixed-income securities, 7% in a hedge fund, and 6% in real estate. The general investment objective for all of our plan assets is to optimize growth of the pension plan trust assets, while minimizing the risk of significant losses in order to enable the plans to satisfy their benefit payment obligations over time. The objectives take into account the long-term nature of the benefit obligations, the liquidity needs of the plans, and the expected risk/return trade-offs of the asset classes in which the plans may choose to invest. 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. The Retirement Funds Investment Committee is responsible for establishing and overseeing the implementation of our investment policy. Russell Investments (Russell) oversees the active management of our pension investments through its manager of managers program in order to achieve broad diversification in a cost-effective manner. At December 31, 2015 , our investment policy governing our relationship with Russell allocated 23% to large-capitalization U.S. equity securities, 4% to small- and mid-capitalization U.S. equity securities, 16% to international equity securities, 45% to fixed-income securities, 6% to a hedge fund, and 6% to real estate. Our arrangement with Russell allows monthly rebalancing to the policy targets noted above. Investment securities, in general, are exposed to various risks, such as interest rate, credit, and overall market volatility risk, all of which are subject to change. In addition, our overall investment strategy and related allocations between equity and fixed-income securities may change from time to time based on market conditions, external economic factors, and the funded status of our plans. Due to the level of risk associated with certain investment securities, it is reasonably possible that changes in the values of investment securities will occur in the near term, and such changes could materially affect the reported amounts. Fair Value Measurements of Plan Assets The following table sets forth by level, within the fair value hierarchy, the pension plan assets, by major asset category, at fair value at December 31, 2015 and 2014 : December 31, 2015 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) (a) Significant Unobservable Inputs (Level 3) Total (thousands) Equity securities Large-cap U.S. equity securities (b) $ — $ 91,622 $ — $ 91,622 Small- and mid-cap U.S. equity securities (c) — 16,338 — 16,338 International equity securities (d) — 61,414 — 61,414 Fixed-income securities (e) — 178,019 — 178,019 Hedge fund (f) — 25,566 — 25,566 Real estate (g) — — 24,906 24,906 Total investments at fair value $ — $ 372,959 $ 24,906 397,865 Receivables and accrued expenses, net 1,597 Fair value of plan assets $ 399,462 December 31, 2014 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) (a) Significant Unobservable Inputs (Level 3) Total (thousands) Equity securities Large-cap U.S. equity securities (b) $ — $ 111,599 $ — $ 111,599 Small- and mid-cap U.S. equity securities (c) — 18,331 — 18,331 International equity securities (d) — 73,130 — 73,130 Fixed-income securities (e) — 125,706 — 125,706 Hedge fund (f) — 16,242 — 16,242 Real estate (g) — — 17,802 17,802 Total investments at fair value $ — $ 345,008 $ 17,802 362,810 Receivables and accrued expenses, net 1,149 Fair value of plan assets $ 363,959 _______________________________________ (a) Equity and fixed-income securities represent common collective trusts managed by Russell Trust Company. The funds are valued at the net asset value (NAV) provided by Russell Trust Company, the administrator of the funds. The NAV is a practical expedient for fair value and is based on the value of the assets owned by the fund, less liabilities at year-end. While the underlying assets are actively traded on an exchange, the funds are not. We have the ability to redeem these equity and fixed-income securities with a one-day notice. (b) Invested in the Russell Large Cap U.S. Equity Fund at December 31, 2015 and the Russell Equity I Fund at December 31, 2014 . Both funds seek returns that exceed the Russell 1000 Index by investing in large-capitalization stocks of the U.S. stock market. In addition, at December 31, 2015 and 2014 , our investments in this category included the Russell 1000 Index Fund, which seeks to track the investment results of an index composed of large- and mid-capitalization stocks of the U.S. stock market. (c) Invested in the Russell Equity II Fund. The fund seeks returns that exceed the Russell 2500 Index by investing in the small- and mid-capitalization stocks of the U.S. stock market. (d) Invested in the Russell International Fund with Active Currency at December 31, 2015 and 2014 , which benchmarks against the Russell Developed ex-U.S. Large Cap Index Net and seeks favorable total returns and additional diversification through investment in non-U.S. equity securities and active currency management. The fund participates primarily in the stock markets of Europe and the Pacific Rim and seeks to opportunistically add value through active investment in foreign currencies. In addition, at December 31, 2015 and 2014, our investments in this category included the Russell Emerging Market Fund, which benchmarks against the Russell Emerging Markets Index and is designed to maintain a broadly diversified exposure to emerging market countries. At December 31, 2015 and 2014 , investments in emerging markets represent approximately 16% and 23% , respectively, of our international portfolio. (e) Invested in the Russell Multi-Manager Bond Fund at December 31, 2015 and 2014 . The fund seeks to outperform the Barclays Capital U.S. Aggregate Bond Index over a full market cycle. The fund is designed to provide current income and, as a secondary objective, capital appreciation through a variety of diversified strategies, including sector rotation, modest interest rate timing, security selection, and tactical use of high-yield and emerging market bonds. In addition, at December 31, 2015 and 2014 , our investments in this category included the Russell Long Duration Fixed Income Fund, which is designed to provide maximum total return through diversified strategies including sector rotation, modest interest rate timing, security selection, and tactical use of high-yield, emerging market bonds and other non-index securities. (f) Invested in the AQR Delta Offshore Fund. The fund seeks to produce high risk-adjusted returns while targeting a low long-term average correlation to traditional markets. The fund invests internationally in a broad range of instruments, including, but not limited to, equities, currencies, convertible securities, futures, forwards, options, swaps, and other derivative products. The fair value of the hedge fund is estimated using the NAV of the investments as a practical expedient for fair value. We have the ability to redeem these investments at NAV within the near term, and they are thus classified within Level 2. (g) Invested in the Russell Real Estate Equity Fund. Real estate investments include those in limited partnerships that invest in various domestic commercial and residential real estate projects. The fair values of real estate assets are typically determined by using income and/or cost approaches or a comparable sales approach, taking into consideration discount and capitalization rates, financial conditions, local market conditions, and the status of the capital markets, and they are thus classified within Level 3. Notwithstanding the above, the variety of valuation bases adopted and quality of management data of the underlying assets means that there are inherent difficulties in determining the value of the investments. Amounts realized on the sale of these investments may differ from the calculated values. We have the ability to redeem the real estate investments with a 110-calendar-day written notice prior to a quarterly trade date. The following table sets forth a summary of changes in the fair value of the pension plans' Level 3 assets for the years ended December 31, 2015 and 2014 : December 31 2015 2014 (thousands) Balance, beginning of year $ 17,802 $ 16,055 Purchases 4,500 — Unrealized gain 2,604 1,747 Balance, end of year $ 24,906 $ 17,802 Cash Flows As of December 31, 2015 , we have contributed a total of four company-owned real property locations to our qualified defined benefit pension plan from our Building Materials Distribution segment. We are leasing back the contributed properties for an initial term of ten years with two five -year extension options and continue to use the properties in our distribution operations. Rent payments are made quarterly and include 2% annual escalation rates. Each lease provides us a right of first refusal on any subsequent sale by the pension plans, as well as repurchase options at the end of the initial term and extension periods. The plans engaged an independent fiduciary who negotiated the lease terms and also manages the properties on behalf of the plans. We determined that the contribution of the properties does not meet the accounting definition of a plan asset within the scope of Accounting Standards Codification 715, Compensation — Retirement Benefits . Accordingly, the contributed properties are not considered a contribution for accounting purposes and, as a result, are not included in plan assets and have no impact on the net pension liability recorded on our Consolidated Balance Sheets. We continue to depreciate the carrying value of the properties 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. Our practice is to fund the pension plans in amounts sufficient to meet the minimum requirements of U.S. federal laws and regulations. Additional discretionary funding may be provided as deemed appropriate. For the years ended December 31, 2015 , 2014 , and 2013 , we made cash contributions to our pension plans totaling $54.3 million , $12.1 million , and $10.7 million , respectively. Cash contributions in 2015 , 2014 , and 2013 include $1.3 million , $1.1 million , and $1.0 million , respectively, of lease payments. The total cash contributions satisfied U.S. Department of Labor minimum pension contribution requirements for 2015 . While we have no federally required contributions for 2016 , we expect to make cash contributions of approximately $4 million to our pension plans. These contributions reflect benefit payments to plan participants of our nonqualified salaried pension plans and lease payments for properties we have contributed to our qualified defined benefit pension plan. Qualified pension benefit payments are paid from plan assets, while nonqualified pension benefit payments are paid by the company. The following benefit payments are expected to be paid to plan participants (in thousands): 2016 $ 22,796 2017 22,391 2018 23,755 2019 24,879 2020 25,796 Years 2021-2025 138,480

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation In connection with our initial public offering, we adopted the 2013 Incentive Compensation Plan (2013 Incentive Plan). The 2013 Incentive Plan provides for grants of stock options, stock appreciation rights, restricted stock, other stock-based awards, other cash-based compensation, and performance awards. Directors, officers, and other employees, as well as others performing consulting or advisory services for us, are eligible for grants under the 2013 Incentive Plan. These awards are at the discretion of the Compensation Committee of our board of directors, and they vest and expire in accordance with terms established at the time of grant. All awards under the 2013 Incentive Plan are eligible to participate in dividend or dividend equivalent payments, if any, which we would accrue to be paid when the awards vest. Shares issued pursuant to awards under the 2013 Incentive Plan are from our authorized but unissued shares. The maximum number of shares approved for grant under the 2013 Incentive Plan is 3.1 million shares. We issue new shares of common stock upon exercise of stock options and vesting of other stock-based awards. As of December 31, 2015 , 2.4 million shares remained available for future issuance under the 2013 Incentive Plan. In February 2015 and 2014, we granted two types of stock-based awards under the 2013 Incentive Plan: performance stock units (PSUs) and restricted stock units (RSUs). In February 2013, we granted three types of stock-based awards under the 2013 Incentive Plan: PSUs, RSUs, and stock options. PSU and RSU Awards In 2015, we granted 116,636 PSUs to our officers and other employees, subject to performance and service conditions, at a weighted average grant date fair market value of $36.17 . 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 and subject to final determination of 2015 EBITDA by the Compensation Committee of our board of directors. 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. In 2014 and 2013, we granted 100,692 and 90,124 PSUs, at a weighted average grant date fair market value of $30.32 and $26.65 , respectively, to our officers and other employees, subject to performance and service conditions. During the 2014 and 2013 performance period, participants earned 129% and 112% , respectively, of the target based on Boise Cascade’s 2014 and 2013 EBITDA, determined by our Compensation Committee in accordance with the related grant agreements. In 2015 and 2014, we granted an aggregate of 140,167 and 128,497 RSUs, at a weighted average grant date fair market value of $36.16 and $30.41 , respectively, to our officers, other employees, and nonemployee directors with only service conditions. In 2013, we granted an aggregate of 14,161 RSUs to our nonemployee directors with only service conditions, at a weighted average grant date fair market value of $26.65 . 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 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 years ended December 31, 2015 and 2014 , the total fair value of PSUs and RSUs vested was $4.9 million and $4.6 million , respectively. The following summarizes the activity of our PSUs and RSUs awarded under the 2013 Incentive Plan for the year ended December 31, 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 36.17 140,167 36.16 Performance condition adjustment 27,438 30.32 — — Vested (112,552 ) 29.70 (41,026 ) 30.50 Forfeited (13,295 ) 32.81 (10,662 ) 34.00 Outstanding, December 31, 2015 134,786 $ 35.09 $ 153,343 $ 35.41 Stock Options In February 2013, we granted 161,257 nonqualified stock options to our officers and other employees, subject to service conditions, at a weighted average grant date fair market value of $27.19 . The stock options generally vest and become exercisable on a pro rata basis over a three -year period from the date of grant. Our stock options generally have a contractual term of ten years, meaning the option must be exercised by the holder before the tenth anniversary of the grant date, subject to earlier expiration for vested options not exercised following termination of employment. The following is a summary of our stock option activity: Number of Options Weighted Average Exercise Price Per Option Weighted Average Remaining Contractual Life Aggregate Intrinsic Value (years) (thousands) Outstanding, December 31, 2014 141,232 $ 27.19 Exercised (8,705 ) 27.19 Cancelled/Forfeited (15,245 ) 27.19 Outstanding, December 31, 2015 117,282 $ 27.19 6.3 $ — Vested and expected to vest, December 31, 2015 117,152 $ 27.19 6.3 $ — Exercisable, December 31, 2015 82,415 $ 27.19 5.9 $ — During both the years ended December 31, 2015 and 2014 , the total intrinsic value of stock options exercised was $0.1 million . Cash received from stock options exercised was $0.2 million for both the years ended December 31, 2015 and 2014 , with an immaterial amount of actual tax benefit realized from stock options exercised. The fair value for stock option awards was estimated at the grant date using the Black-Scholes option valuation model with the following weighted average assumptions: Year Ended December 31, 2013 Expected volatility 60.9 % Expected life (in years) 6.0 Risk-free interest rate 1.0 % Expected dividends — Weighted average fair value per option granted $ 14.87 The expected volatility of our stock price is based on the volatility of related industry stocks. As these 2013 grants were our first issuances of stock options and our equity shares had been traded for a short period of time, we did not have sufficient historical data to provide a reasonable basis upon which to estimate the expected life. Therefore, we used the simplified method allowed by the Securities and Exchange Commission. The risk-free interest rate is based on the yields of U.S. Treasury issues with terms similar to the expected life of the options. 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: Year Ended December 31 2015 2014 2013 (thousands) PSUs $ 2,295 $ 3,169 $ 1,932 RSUs 2,995 2,018 274 Stock options 535 729 663 Total $ 5,825 $ 5,916 $ 2,869 The related tax benefit for the years ended December 31, 2015 and 2014 was $2.2 million and $1.1 million for the year ended December 31, 2013 . As of December 31, 2015 , total unrecognized compensation expense related to nonvested share-based compensation arrangements was $4.6 million , net of estimated forfeitures. This expense is expected to be recognized over a weighted-average period of 1.5 years.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Stockholders' Equity Upon our conversion from a limited liability company to a corporation, our certificate of incorporation authorized 300,000,000 shares of common stock and 50,000,000 shares of preferred stock. No preferred stock was issued or outstanding as of December 31, 2015 and 2014 . We had 43,412,660 and 43,282,201 shares of common stock issued and 38,825,687 and 39,418,139 shares of common stock outstanding as of December 31, 2015 and 2014 , respectively. Each share of common stock entitles the holder to one vote on matters to be voted on by the stockholders of Boise Cascade. On February 11, 2013, we issued 13,529,412 shares of common stock in our initial public offering. Following this initial public offering, we received proceeds of $262.5 million , after deducting underwriting discounts and commissions of $19.2 million and offering expenses of $2.5 million . See Note 3, Income Taxes, for a discussion of our conversion from a limited liability company to a corporation. The common stock authorized and outstanding, par values, net income per share amounts, and other per-share disclosures for all periods presented have been adjusted to reflect the impact of this conversion. Upon this conversion, we reclassified $32.0 million of accumulated deficits through February 4, 2013, to additional paid-in capital. 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 an average of $32.80 per share, with cash on hand. On July 30, 2013, we repurchased 3,864,062 shares of common stock from BC Holdings for $100.0 million funded with cash on hand. Repurchased shares are recorded as "Treasury stock" on our Consolidated Balance Sheet. Subsequent to December 31, 2015, we repurchased 180,100 shares of our common stock at a cost of $2.6 million , or an average of $14.62 per share. Redeemable Equity Redeemable equity represented equity units of Forest Products Holdings, L.L.C. (FPH), former majority owner of BC Holdings, held by certain members of our senior management team, which units were redeemable at the option of the holder in the event of death or disability or the sale of a division resulting in the termination of his or her employment. We had historically classified these units outside of our permanent equity because these units were subject to mandatory redemption (and could have been subject to repayment by us) upon an event outside our control (i.e., death or disability). In 2013, following our initial public offering, we reclassified the remaining equity units as permanent equity because we no longer have an obligation to satisfy this redemption obligation on FPH's behalf. Accumulated Other Comprehensive Loss Changes in accumulated other comprehensive loss are as follows: Changes in Accumulated Other Comprehensive Loss Year Ended December 31 2015 2014 2013 (thousands) Beginning Balance, net of taxes $ (101,498 ) $ (55,249 ) $ (121,229 ) Net actuarial gain (loss), current-period changes, before taxes 8,406 (75,016 ) 97,171 Amortization of actuarial (gain) loss, amounts reclassified from accumulated other comprehensive loss, before taxes (a) 4,884 (23 ) 9,202 Effect of settlements, amounts reclassified from accumulated other comprehensive loss, before taxes (a) 501 — — Amortization of prior service costs and other, amounts reclassified from accumulated other comprehensive loss, before taxes (a) — — 304 Income taxes (5,308 ) 28,790 (40,697 ) Ending Balance, net of taxes $ (93,015 ) $ (101,498 ) $ (55,249 ) ___________________________________ (a) Represents amounts reclassified from accumulated other comprehensive loss. These amounts are included in the computation of net periodic pension cost. For additional information, see Note 7, Retirement and Benefit Plans.

Acquisitions (Notes)

Acquisitions (Notes)	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	Acquisitions On December 21, 2015, we announced that we and our wholly-owned subsidiary, Boise Cascade Wood Products, L.L.C., had entered into an Asset Purchase Agreement, dated December 18, 2015 (the "Agreement"), with Georgia-Pacific LLC and certain of its affiliates (collectively, "GP") to purchase GP's engineered lumber production facilities located at Thorsby, Alabama, and Roxboro, North Carolina (the "Acquisition"). The Thorsby facility produces laminated veneer lumber (LVL). The Roxboro facility currently produces I-joists. Roxboro’s LVL production assets are currently idled. The purchase price for the Acquisition is $215 million , including a closing date working capital target of $25 million . We plan to finance the Acquisition and related expenses with approximately $90 million of cash on hand and $130 million in new borrowings. The transaction is expected to close in the first half of 2016.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill represents the excess of the purchase price and related costs over the fair value of the net tangible and intangible assets of businesses acquired. The carrying amount of our goodwill by segment is as follows: Building Materials Distribution Wood Products Corporate and Other Total (thousands) Balance at December 31, 2015 and 2014 $ 5,593 $ 16,230 $ — $ 21,823 At December 31, 2015 and 2014 , intangible assets represent the values assigned to trade names and trademarks and customer relationships. The trade names and trademarks have indefinite lives and are not amortized. The customer relationships are amortized over 15 years. Amortization expense is expected to be approximately $0.1 million per year through 2028. Intangible assets consisted of the following: December 31, 2015 Gross Carrying Amount Accumulated Amortization Net Carrying Amount (thousands) Trade names and trademarks $ 8,900 $ — $ 8,900 Customer relationships 1,400 (210 ) 1,190 $ 10,300 $ (210 ) $ 10,090 December 31, 2014 Gross Carrying Amount Accumulated Amortization Net Carrying Amount (thousands) Trade names and trademarks $ 8,900 $ — $ 8,900 Customer relationships 1,400 (117 ) 1,283 $ 10,300 $ (117 ) $ 10,183

Outsourcing Services Agreement

Outsourcing Services Agreement	12 Months Ended
	Dec. 31, 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) provided a number of corporate staff services to us. These services included, but were 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 amended 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. By the end of 2015, substantially all administrative services transitioned from PCA to us. Many of these services are being performed by newly hired employees, substantially all of whom transitioned from PCA to Boise Cascade upon termination of the Agreement. Total expenses incurred under the Outsourcing Services Agreement were $11.8 million , $15.1 million , and $15.5 million , respectively, for the years ended December 31, 2015 , 2014 , and 2013 . The majority of these expenses are recorded in "General and administrative expenses" in our Consolidated Statements of Operations.

Transactions With Related Parti

Transactions With Related Parties	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Transactions With Related Parties	Transactions With Related Parties 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 $20.7 million , $28.7 million , and $22.1 million , respectively, during the years ended December 31, 2015 , 2014 , and 2013 . These sales are recorded in "Sales" in our Consolidated Statements of Operations. Costs and Expenses Related-party wood fiber purchases from LTP were $88.8 million , $75.8 million , and $67.5 million , respectively, during the years ended December 31, 2015 , 2014 , and 2013 . These costs are recorded in "Materials, labor, and other operating expenses (excluding depreciation)" in our Consolidated Statements of Operations. Equity On July 30, 2013, we repurchased 3,864,062 shares of our common stock from BC Holdings for $100.0 million funded with cash on hand.

Financial Instrument Risk

Financial Instrument Risk	12 Months Ended
	Dec. 31, 2015
Financial Instrument Risk [Abstract]
Financial Instrument Risk	Financial Instrument Risk In the normal course of business, we are exposed to financial risks such as changes in interest rates, foreign currency exchange rates, and commodity prices. In 2015 , 2014 , and 2013 , we did not use derivative instruments to manage these risks. Interest Rate Risk We are exposed to interest rate risk arising from fluctuations in interest rates on our Term Loan and when we have loan amounts outstanding on our Revolving Credit Facility. Subsequent to December 31, 2015 , we entered into an interest rate swap with a notional amount of $50.0 million , maturing in February 2022, to hedge against variability in cash flows relating to interest payments that are based on one-month LIBOR. Foreign Currency Risk We have sales in countries outside the United States. As a result, we are exposed to movements in foreign currency exchange rates, primarily in Canada, but we do not believe our exposure to currency fluctuations is significant. Commodity Price Risk Many of the products we manufacture or purchase and resell and some of our key production inputs are commodities whose price is determined by the market's supply and demand for such products. Price fluctuations in our selling prices and key costs have a significant effect on our financial performance. The markets for most of these commodities are cyclical and are primarily affected by various economic and industry factors, including the strength of the U.S. housing market, net import and export activity, changes in or disruptions to industry production capacity, changes in inventory levels, and other factors beyond our control.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 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. These segments represent distinct businesses that are managed separately because of differing products and services. Each of these businesses requires distinct operating and marketing strategies. Management reviews the performance of the company based on these segments. Our Wood Products segment manufactures structural, appearance, and industrial plywood panels. In addition, we manufacture engineered wood products (EWP), consisting of laminated veneer lumber (LVL), I-joists, and laminated beams, which are structural products used in applications where extra strength and consistent quality are required, such as headers and beams. LVL is also used in the manufacture of I-joists, which are assembled by combining a vertical web of oriented strand board (OSB) with top and bottom LVL or solid wood flanges. We also produce ponderosa pine lumber, studs, and particleboard. Our wood products are used primarily in new residential construction, residential repair-and-remodeling markets, and light commercial construction. The majority of our wood products are sold to leading wholesalers (including our Building Materials Distribution segment), home improvement centers, retail lumberyards, and industrial converters. During 2015 , approximately 42% of Wood Products' overall sales were to our Building Materials Distribution segment. Our Building Materials Distribution segment is a leading national stocking wholesale distributor of building materials. We distribute a broad line of building materials, including EWP, OSB, plywood, lumber, and general line items such as siding, metal products, insulation, roofing, and composite decking. Except for EWP, we purchase most of these building materials from third-party suppliers and market them primarily to retail lumberyards and home improvement centers that then sell the products to the final end customers, who are typically professional builders, independent contractors, and homeowners engaged in residential construction projects. Our Corporate and Other segment includes corporate support staff services, related assets and liabilities, pension plan activity, and foreign currency exchange gains and losses. These support services include, but are not limited to, finance, accounting, legal, information technology, and human resource functions. We historically purchased many of these services from PCA, under an Outsourcing Services Agreement, under which PCA provided a number of corporate staff services to us. See Note 12, Outsourcing Services Agreement, for more information. The segments' profits and losses are measured on operating profits and losses before interest expense and interest income. Specified expenses are allocated to the segments. For many of these allocated expenses, the related assets and liabilities remain in the Corporate and Other segment. The segments follow the accounting principles described in Note 2, Summary of Significant Accounting Policies. For the years ended December 31, 2015 and 2014 , no customers accounted for 10% or more of total sales. For the year ended December 31, 2013 , sales to one customer accounted for $350.9 million or approximately 10% of total sales. Sales to this customer were recorded in our Building Materials Distribution and our Wood Products segments. Sales to foreign unaffiliated customers were $84.9 million , $76.2 million , and $87.2 million for the years ended December 31, 2015 , 2014 , and 2013 , respectively. At December 31, 2015 , 2014 , and 2013 , and for the years then ended, long-lived assets located in foreign countries and net sales originating in foreign countries were not material. Segment sales to external customers, including related parties, by product line are as follows: Year Ended December 31 2015 2014 2013 (millions) Wood Products Plywood and veneer $ 385.5 $ 413.6 $ 367.8 Engineered wood products 127.2 125.9 104.4 Lumber 96.5 113.7 97.3 Byproducts 62.0 56.1 42.5 Particleboard 51.6 52.3 40.2 Other 19.5 25.7 21.7 742.3 787.2 674.0 Building Materials Distribution Commodity 1,343.4 1,376.1 1,333.2 General line 1,037.8 937.3 857.9 Engineered wood products 509.9 473.1 408.4 2,891.1 2,786.5 2,599.5 $ 3,633.4 $ 3,573.7 $ 3,273.5 An analysis of our operations by segment is as follows: Income (Loss) Before Sales Income Depreciation Capital Inter- Taxes and EBITDA Expendi- Trade segment Total (c) Amortization (b) (c) tures Assets (millions) Year Ended December 31, 2015 Wood Products $ 742.3 $ 539.8 $ 1,282.1 $ 64.2 $ 43.3 $ 107.5 $ 68.8 $ 556.0 Building Materials Distribution 2,891.1 0.2 2,891.3 60.8 11.9 72.7 14.5 506.3 Corporate and Other — — — (22.1 ) 0.4 (21.7 ) 4.3 186.3 Intersegment eliminations — (540.0 ) (540.0 ) — — — — — $ 3,633.4 $ — $ 3,633.4 102.9 $ 55.6 $ 158.5 $ 87.5 $ 1,248.6 Interest expense (22.5 ) Interest income 0.3 $ 80.7 Income (Loss) Before Sales Income Depreciation Capital Inter- Taxes and EBITDA Expendi- Trade segment Total (c) Amortization (b) (c) tures Assets (millions) Year Ended December 31, 2014 Wood Products $ 787.2 $ 529.8 $ 1,317.0 $ 108.4 $ 41.5 $ 149.8 $ 40.3 $ 533.1 Building Materials Distribution 2,786.5 0.1 2,786.7 56.7 9.8 66.5 20.3 483.6 Corporate and Other — — — (19.9 ) 0.2 (19.8 ) 0.6 196.7 Intersegment eliminations — (529.9 ) (529.9 ) — — — — — $ 3,573.7 $ — $ 3,573.7 145.1 $ 51.4 $ 196.6 $ 61.2 $ 1,213.3 Interest expense (22.0 ) Interest income 0.2 $ 123.3 Income (Loss) Before Capital Sales Income Depreciation Expendi- Inter- Taxes and EBITDA tures Trade segment Total (c) Amortization (b) (c) (a) Assets (millions) Year Ended December 31, 2013 Wood Products $ 674.0 $ 460.1 $ 1,134.1 $ 77.7 $ 28.7 $ 106.3 $ 133.6 $ 514.5 Building Materials Distribution 2,599.5 0.1 2,599.6 39.9 9.2 49.2 14.7 456.1 Corporate and Other — — — (19.3 ) 0.1 (19.1 ) 0.5 125.2 Intersegment eliminations — (460.2 ) (460.2 ) — — — — — $ 3,273.5 $ — $ 3,273.5 98.3 $ 38.0 $ 136.4 $ 148.8 $ 1,095.9 Interest expense (20.4 ) Interest income 0.2 $ 78.1 ___________________________________ (a) Capital spending in 2013 for Wood Products includes $103.0 million for the acquisition of two plywood manufacturing facilities in the Carolinas. (b) 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: Year Ended December 31 2015 2014 2013 (millions) Net income (1) $ 52.2 $ 80.0 $ 116.9 Interest expense 22.5 22.0 20.4 Interest income (0.3 ) (0.2 ) (0.2 ) Income tax provision (benefit) (1) 28.5 43.3 (38.8 ) Depreciation and amortization 55.6 51.4 38.0 EBITDA $ 158.5 $ 196.6 $ 136.4 _______________________________________ (1) The year ended December 31, 2013, includes a $68.7 million income tax benefit associated with the recording of net deferred tax assets upon our conversion to a corporation. (c) 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 year ended December 31, 2014 , pension expense of $0.4 million and $0.3 million , respectively, was recorded in the Wood Products and Building Materials Distribution segments compared with $7.6 million and $3.1 million , respectively, of pension expense in 2013 .

Commitments, Legal Proceedings

Commitments, Legal Proceedings and Contingencies, and Guarantees	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments, Legal Proceedings and Contingencies, and Guarantees	Commitments, Legal Proceedings and Contingencies, and Guarantees Commitments We have commitments for leases and long-term debt that are discussed further in Note 5, Debt, and Note 6, Leases. In addition, we have purchase obligations for goods and services, capital expenditures, and raw materials entered into in the normal course of business. We are a party to a number of long-term log and fiber supply agreements. At December 31, 2015 , our total obligation for log and fiber purchases under contracts with third parties was approximately $74 million based on fixed contract pricing or first quarter 2016 pricing for variable contracts. Under certain log and fiber supply agreements, we have the right to cancel or reduce our commitments in the event of a mill curtailment or shutdown. Future purchase prices under most of the variable-price agreements will be set quarterly or semiannually based on regional market prices. Our log and fiber obligations are subject to change based on, among other things, the effect of governmental laws and regulations, our manufacturing operations not operating in the normal course of business, log and fiber availability, and the status of environmental appeals. Except for deposits required pursuant to wood supply contracts, these obligations are not recorded in our consolidated financial statements until the contract payment terms take effect. We enter into contracts for the purchase of electricity and natural gas. We also purchase these services under utility tariffs. At December 31, 2015 , we had approximately $12.9 million of energy purchase commitments. T hese payment obligations were valued either at market prices as of December 31, 2015 , or at a fixed price, in each case in accordance with the terms of the related contract or tariff. Because we consume the energy in the manufacture of our products, these obligations represent the face value of the contracts, not resale value. 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. Boise Cascade Company and its subsidiaries (Boise Cascade Building Materials Distribution, L.L.C., and Boise Cascade Wood Products, L.L.C.) act as co-borrowers under our Revolving Credit Facility and Term Loan, described in Note 5, Debt. Their obligations are guaranteed by each of our remaining domestic subsidiaries. Boise Cascade has issued $300.0 million of 6.375% senior notes due in 2020 (Senior Notes). At December 31, 2015 , $300.0 million of the Senior Notes were outstanding. The Senior Notes are guaranteed by each of Boise Cascade Company's existing and future direct or indirect domestic subsidiaries that is a guarantor or co-borrower under our Revolving Credit Facility. See Note 5, Debt, for more information. Boise Cascade issued guarantees to a limited number of trade creditors of one or more of its principal operating subsidiaries, Boise Cascade Building Materials Distribution, L.L.C., and Boise Cascade Wood Products, L.L.C., for trade credit obligations arising in the ordinary course of the business of such operating subsidiaries. These included guarantees of the obligations of Boise Cascade Wood Products, L.L.C., with respect to present and future log sale agreements and several facility and rolling stock leases entered into by such subsidiaries and by Boise Cascade Building Materials Distribution, L.L.C. Boise Cascade's exposure under these agreements is limited to future log purchases and the minimum lease payment requirements under the agreements. Boise Cascade also enters into guarantees of various raw material or energy supply agreements arising in the ordinary course of business. All surety bonds and most letters of credit supporting obligations of subsidiaries sold or liabilities assumed by Boise Inc., which became a wholly-owned subsidiary of PCA, in connection with the sale of our Paper and Packaging & Newsprint assets in 2008 have been replaced by new surety bonds or letters of credit issued without our credit support. The principal exception is letters of credit supporting workers' compensation obligations assumed by Boise Inc., which as a matter of state law must remain in our name even though the underlying liabilities and exposures have been assumed by Boise Inc. We are entitled to an indemnification from the purchaser for liabilities with respect to such letters of credit arising from workers' compensation claims assumed by Boise Inc. and for our costs of maintaining Boise Inc.'s share of any such letter of credit. We enter into a wide range of indemnification arrangements in the ordinary course of business. These include tort indemnifications, tax indemnifications, financing transactions, indemnifications against third-party claims arising out of arrangements to provide services to us, and indemnifications in merger and acquisition agreements. At December 31, 2015 , we are unable to estimate the maximum potential liability under these indemnifications, and we are not aware of any material liabilities arising from these indemnifications.

Quarterly Results of Operations

Quarterly Results of Operations (unaudited)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Quarterly Results of Operations (unaudited)	Quarterly Results of Operations (unaudited) 2015 First Quarter Second Quarter Third Quarter Fourth Quarter (millions, except per-share amounts) Net sales $ 809.9 $ 955.4 $ 991.6 $ 876.5 Income from operations $ 17.7 $ 37.4 $ 40.4 $ 7.7 Net income $ 7.6 $ 20.2 $ 22.0 $ 2.3 Net income per common share – Basic and Diluted $ 0.19 $ 0.51 $ 0.56 $ 0.06 2014 First Quarter Second Quarter Third Quarter Fourth Quarter (millions, except per-share amounts) Net sales $ 767.2 $ 961.2 $ 983.3 $ 862.0 Income from operations $ 14.6 $ 45.9 $ 56.2 $ 28.9 Net income $ 5.6 $ 26.4 $ 32.3 $ 15.7 Net income per common share – Basic and Diluted $ 0.14 $ 0.67 $ 0.82 $ 0.40

Consolidating Guarantor and Non

Consolidating Guarantor and Nonguarantor Financial Information	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block Supplement [Abstract]
Consolidating Guarantor and Nonguarantor Financial Information	Consolidating Guarantor and Nonguarantor Financial Information The following consolidating financial information presents the Statements of Comprehensive Income (Loss), Balance Sheets, and Statements of Cash Flows related to Boise Cascade. The Senior Notes are guaranteed fully and unconditionally and jointly and severally by each of our existing and future subsidiaries (other than our foreign subsidiaries). Each of our existing subsidiaries that is a guarantor of the Senior Notes is 100% owned by Boise Cascade. Other than the consolidated financial statements and footnotes for Boise Cascade and the consolidating financial information, financial statements and other disclosures concerning the guarantors have not been presented because management believes that such information is not material to investors. Furthermore, the cancellation provisions in the related indenture regarding guarantor subsidiaries are customary, and they do not include an arrangement that permits a guarantor subsidiary to opt out of the obligation prior to or during the term of the debt. Each guarantor subsidiary is automatically released from its obligations as a guarantor upon the sale of the subsidiary or substantially all of its assets to a third party, the designation of the subsidiary as an unrestricted subsidiary for purposes of the covenants included in the indenture, the release of the indebtedness under the indenture, or if the issuer exercises its legal defeasance option or the discharge of its obligations in accordance with the indenture governing the Senior Notes. On October 1, 2013, we entered into a supplemental indenture (Supplemental Indenture) with certain of our subsidiaries and U.S. Bank National Association, the trustee for our Senior Notes, to add Chester Wood Products LLC and Moncure Plywood LLC as guarantors of the Senior Notes. Entry into the Supplemental Indenture was consummated in connection with their acquisition on September 30, 2013. Chester Wood Products LLC and Moncure Plywood LLC are included as guarantor subsidiaries in the consolidating guarantor and nonguarantor financial statements effective October 1, 2013. Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Year Ended December 31, 2015 Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ — $ 3,622,057 $ 11,358 $ — $ 3,633,415 Intercompany — — 20,665 (20,665 ) — — 3,622,057 32,023 (20,665 ) 3,633,415 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) 1,180 3,146,085 27,853 (21,598 ) 3,153,520 Depreciation and amortization 369 54,077 1,132 — 55,578 Selling and distribution expenses 910 270,409 1,989 — 273,308 General and administrative expenses 19,576 28,916 — 933 49,425 Other (income) expense, net (369 ) (856 ) (380 ) — (1,605 ) 21,666 3,498,631 30,594 (20,665 ) 3,530,226 Income (loss) from operations (21,666 ) 123,426 1,429 — 103,189 Foreign currency exchange gain (loss) (492 ) 355 (161 ) — (298 ) Interest expense (22,442 ) (90 ) — — (22,532 ) Interest income 155 168 — — 323 (22,779 ) 433 (161 ) — (22,507 ) Income (loss) before income taxes and equity in net income of affiliates (44,445 ) 123,859 1,268 — 80,682 Income tax (provision) benefit (28,610 ) 110 — — (28,500 ) Income (loss) before equity in net income of affiliates (73,055 ) 123,969 1,268 — 52,182 Equity in net income of affiliates 125,237 — — (125,237 ) — Net income 52,182 123,969 1,268 (125,237 ) 52,182 Other comprehensive income, net of tax Defined benefit pension plans Net actuarial gain 5,171 — — — 5,171 Amortization of actuarial loss 3,004 — — — 3,004 Effect of settlements 308 — — — 308 Other comprehensive income, net of tax 8,483 — — — 8,483 Comprehensive income $ 60,665 $ 123,969 $ 1,268 $ (125,237 ) $ 60,665 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Year Ended December 31, 2014 Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ — $ 3,560,416 $ 13,316 $ — $ 3,573,732 Intercompany — — 18,224 (18,224 ) — — 3,560,416 31,540 (18,224 ) 3,573,732 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) — 3,057,603 27,956 (19,888 ) 3,065,671 Depreciation and amortization 179 50,070 1,190 — 51,439 Selling and distribution expenses — 261,749 2,424 — 264,173 General and administrative expenses 19,252 27,573 — 1,664 48,489 Other (income) expense, net (26 ) (889 ) (674 ) — (1,589 ) 19,405 3,396,106 30,896 (18,224 ) 3,428,183 Income (loss) from operations (19,405 ) 164,310 644 — 145,549 Foreign currency exchange gain (loss) (379 ) 18 (71 ) — (432 ) Interest expense (22,049 ) — — — (22,049 ) Interest income 32 205 — — 237 (22,396 ) 223 (71 ) — (22,244 ) Income (loss) before income taxes and equity in net income of affiliates (41,801 ) 164,533 573 — 123,305 Income tax (provision) benefit (43,402 ) 106 — — (43,296 ) Income (loss) before equity in net income of affiliates (85,203 ) 164,639 573 — 80,009 Equity in net income of affiliates 165,212 — — (165,212 ) — Net income 80,009 164,639 573 (165,212 ) 80,009 Other comprehensive loss, net of tax Defined benefit pension plans Net actuarial loss (46,234 ) — — — (46,234 ) Amortization of actuarial gain (15 ) — — — (15 ) Other comprehensive loss, net of tax (46,249 ) — — — (46,249 ) Comprehensive income $ 33,760 $ 164,639 $ 573 $ (165,212 ) $ 33,760 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income (Loss) For the Year Ended December 31, 2013 Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ — $ 3,258,873 $ 14,623 $ — $ 3,273,496 Intercompany — — 12,259 (12,259 ) — — 3,258,873 26,882 (12,259 ) 3,273,496 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) — 2,831,103 28,338 (12,827 ) 2,846,614 Depreciation and amortization 140 36,682 1,216 — 38,038 Selling and distribution expenses — 242,743 2,540 — 245,283 General and administrative expenses 18,786 26,135 — 568 45,489 Other (income) expense, net (150 ) 324 (859 ) — (685 ) 18,776 3,136,987 31,235 (12,259 ) 3,174,739 Income (loss) from operations (18,776 ) 121,886 (4,353 ) — 98,757 Foreign currency exchange loss (292 ) (115 ) (17 ) — (424 ) Interest expense (20,426 ) — — — (20,426 ) Interest income 83 158 — — 241 (20,635 ) 43 (17 ) — (20,609 ) Income (loss) before income taxes and equity in net income of affiliates (39,411 ) 121,929 (4,370 ) — 78,148 Income tax (provision) benefit 38,656 154 (22 ) — 38,788 Income (loss) before equity in net income of affiliates (755 ) 122,083 (4,392 ) — 116,936 Equity in net income of affiliates 117,691 — — (117,691 ) — Net income (loss) 116,936 122,083 (4,392 ) (117,691 ) 116,936 Other comprehensive income, net of tax Defined benefit pension plans Net actuarial gain 60,100 — — — 60,100 Amortization of actuarial loss 5,692 — — — 5,692 Amortization of prior service costs 188 — — — 188 Other comprehensive income, net of tax 65,980 — — — 65,980 Comprehensive income (loss) $ 182,916 $ 122,083 $ (4,392 ) $ (117,691 ) $ 182,916 Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at December 31, 2015 Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) ASSETS Current Cash and cash equivalents $ 184,434 $ 11 $ 51 $ — $ 184,496 Receivables Trade, less allowances 8 186,488 642 — 187,138 Related parties — 1,065 — — 1,065 Other 925 9,712 224 — 10,861 Inventories — 378,589 6,268 — 384,857 Prepaid expenses and other 15,032 7,620 1 (5,500 ) 17,153 Total current assets 200,399 583,485 7,186 (5,500 ) 785,570 Property and equipment, net 5,020 391,057 6,589 — 402,666 Timber deposits — 15,848 — — 15,848 Goodwill — 21,823 — — 21,823 Intangible assets, net — 10,090 — — 10,090 Deferred income taxes 908 — — — 908 Other assets 595 11,091 15 — 11,701 Investments in affiliates 801,934 — — (801,934 ) — Total assets $ 1,008,856 $ 1,033,394 $ 13,790 $ (807,434 ) $ 1,248,606 Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at December 31, 2015 (continued) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) LIABILITIES AND STOCKHOLDERS' EQUITY Current Accounts payable Trade $ 4,552 $ 153,953 $ 524 $ — $ 159,029 Related parties — 1,442 — — 1,442 Accrued liabilities Compensation and benefits 16,034 38,399 279 — 54,712 Interest payable 3,389 — — — 3,389 Other 1,958 36,617 7,003 (5,500 ) 40,078 25,933 230,411 7,806 (5,500 ) 258,650 Debt Long-term debt 344,589 — — — 344,589 Other Compensation and benefits 93,355 — — — 93,355 Other long-term liabilities 10,309 7,033 — — 17,342 103,664 7,033 — — 110,697 Commitments and contingent liabilities Stockholders' equity Preferred stock — — — — — Common stock 434 — — — 434 Treasury stock (123,711 ) — — — (123,711 ) Additional paid-in capital 508,066 — — — 508,066 Accumulated other comprehensive loss (93,015 ) — — — (93,015 ) Retained earnings 242,896 — — — 242,896 Subsidiary equity — 795,950 5,984 (801,934 ) — Total stockholders' equity 534,670 795,950 5,984 (801,934 ) 534,670 Total liabilities and stockholders' equity $ 1,008,856 $ 1,033,394 $ 13,790 $ (807,434 ) $ 1,248,606 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 Prepaid expenses and other 10,756 4,064 37 — 14,857 Total current assets 174,676 572,688 5,949 — 753,313 Property and equipment, net 1,601 359,474 7,053 — 368,128 Timber deposits — 13,819 — — 13,819 Goodwill — 21,823 — — 21,823 Intangible assets, net — 10,183 — — 10,183 Deferred income taxes 36,989 — 6 — 36,995 Other assets 20 9,055 — — 9,075 Investments in affiliates 771,026 — — (771,026 ) — Total assets $ 984,312 $ 987,042 $ 13,008 $ (771,026 ) $ 1,213,336 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 30,888 221,914 2,388 — 255,190 Debt Long-term debt 294,266 — — — 294,266 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 $ 984,312 $ 987,042 $ 13,008 $ (771,026 ) $ 1,213,336 Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Year Ended December 31, 2015 Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income $ 52,182 $ 123,969 $ 1,268 $ (125,237 ) $ 52,182 Items in net income not using (providing) cash Equity in net income of affiliates (125,237 ) — — 125,237 — Depreciation and amortization, including deferred financing costs and other 1,988 54,077 1,132 — 57,197 Stock-based compensation 5,825 — — — 5,825 Pension expense 2,825 — — — 2,825 Deferred income taxes 30,883 — — — 30,883 Other (587 ) (1,250 ) — — (1,837 ) Decrease (increase) in working capital — — Receivables (525 ) (17,487 ) (170 ) — (18,182 ) Inventories — 10,670 (1,066 ) — 9,604 Prepaid expenses and other (932 ) (5,589 ) 36 5,500 (985 ) Accounts payable and accrued liabilities (1,782 ) 8,702 5,402 (5,500 ) 6,822 Pension contributions (54,257 ) — — — (54,257 ) Income taxes payable (2,595 ) — 6 — (2,589 ) Other (2,079 ) (5,063 ) (15 ) — (7,157 ) Net cash provided by (used for) operations (94,291 ) 168,029 6,593 — 80,331 Cash provided by (used for) investment Expenditures for property and equipment (4,260 ) (82,610 ) (656 ) — (87,526 ) Proceeds from sales of assets and other — 3,130 4 — 3,134 Net cash used for investment (4,260 ) (79,480 ) (652 ) — (84,392 ) 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 (443 ) (136 ) — — (579 ) Due to (from) affiliates 94,329 (88,425 ) (5,904 ) — — Net cash provided by (used for) financing 119,473 (88,561 ) (5,904 ) — 25,008 Net increase (decrease) in cash and cash equivalents 20,922 (12 ) 37 — 20,947 Balance at beginning of the period 163,512 23 14 — 163,549 Balance at end of the period $ 184,434 $ 11 $ 51 $ — $ 184,496 Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Year Ended December 31, 2014 Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income $ 80,009 $ 164,639 $ 573 $ (165,212 ) $ 80,009 Items in net income not using (providing) cash Equity in net income of affiliates (165,212 ) — — 165,212 — Depreciation and amortization, including deferred financing costs and other 1,792 50,070 1,190 — 53,052 Stock-based compensation 5,916 — — — 5,916 Pension expense 838 — — — 838 Deferred income taxes 10,705 — — — 10,705 Other (33 ) (1,556 ) — — (1,589 ) Decrease (increase) in working capital Receivables (336 ) (20,436 ) 495 — (20,277 ) Inventories (101 ) (10,247 ) (754 ) — (11,102 ) Prepaid expenses and other (184 ) 311 16 — 143 Accounts payable and accrued liabilities 2,949 12,396 73 — 15,418 Pension contributions (12,071 ) — — — (12,071 ) Income taxes payable (7,766 ) — — — (7,766 ) Other (4,065 ) (7,368 ) — — (11,433 ) Net cash provided by (used for) operations (87,559 ) 187,809 1,593 — 101,843 Cash provided by (used for) investment Expenditures for property and equipment (577 ) (60,453 ) (187 ) — (61,217 ) Proceeds from sales of assets and other (17 ) 4,852 (22 ) — 4,813 Net cash used for investment (594 ) (55,601 ) (209 ) — (56,404 ) Cash provided by (used for) financing Borrowings of long-term debt, including revolving credit facility 57,600 — — — 57,600 Payments of long-term debt, including revolving credit facility (57,600 ) — — — (57,600 ) Financing costs (11 ) — — — (11 ) Other (128 ) — — — (128 ) Due to (from) affiliates 133,606 (132,210 ) (1,396 ) — — Net cash provided by (used for) financing 133,467 (132,210 ) (1,396 ) — (139 ) Net increase (decrease) in cash and cash equivalents 45,314 (2 ) (12 ) — 45,300 Balance at beginning of the period 118,198 25 26 — 118,249 Balance at end of the period $ 163,512 $ 23 $ 14 $ — $ 163,549 Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Year Ended December 31, 2013 Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income (loss) $ 116,936 $ 122,083 $ (4,392 ) $ (117,691 ) $ 116,936 Items in net income (loss) not using (providing) cash Equity in net income of affiliates (117,691 ) — — 117,691 — Depreciation and amortization, including deferred financing costs and other 1,912 36,682 1,216 — 39,810 Stock-based compensation 2,869 — — — 2,869 Pension expense 10,989 — — — 10,989 Deferred income taxes (59,600 ) — — — (59,600 ) Other (161 ) (651 ) 23 — (789 ) Decrease (increase) in working capital, net of acquisitions Receivables 183 (11,269 ) 72 — (11,014 ) Inventories 101 (52,138 ) 1,079 — (50,958 ) Prepaid expenses and other (108 ) (385 ) (22 ) — (515 ) Accounts payable and accrued liabilities 2,280 (990 ) (139 ) — 1,151 Pension contributions (10,739 ) — — — (10,739 ) Income taxes payable (2,008 ) (12 ) 4 — (2,016 ) Other (1,821 ) (876 ) — — (2,697 ) Net cash provided by (used for) operations (56,858 ) 92,444 (2,159 ) — 33,427 Cash provided by (used for) investment Expenditures for property and equipment (498 ) (44,750 ) (503 ) — (45,751 ) Acquisitions of businesses and facilities — (103,029 ) — — (103,029 ) Proceeds from sales of assets and other 831 852 417 — 2,100 Net cash provided by (used for) investment 333 (146,927 ) (86 ) — (146,680 ) Cash provided by (used for) financing Net proceeds from issuance of common stock 262,488 — — — 262,488 Treasury stock purchased (100,000 ) — — — (100,000 ) Borrowings of long-term debt, including revolving credit facility 130,000 — — — 130,000 Payments of long-term debt, including revolving credit facility (105,010 ) — — — (105,010 ) Financing costs (2,061 ) — — — (2,061 ) Other — — 192 — 192 Due to (from) affiliates (56,374 ) 54,473 1,901 — — Net cash provided by financing 129,043 54,473 2,093 — 185,609 Net increase (decrease) in cash and cash equivalents 72,518 (10 ) (152 ) — 72,356 Balance at beginning of the period 45,680 35 178 — 45,893 Balance at end of the period $ 118,198 $ 25 $ 26 $ — $ 118,249

Summary of Significant Accoun27

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Principles of Consolidation [Policy Text Block]	Principles of Consolidation The consolidated financial statements include the accounts of Boise Cascade and its subsidiaries. Intercompany balances and transactions have been eliminated.
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.
Revenue Recognition [Policy Text Block]	Revenue Recognition We recognize revenue when the following criteria are met: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, our price to the buyer is fixed or determinable, and collectibility is reasonably assured. Delivery is not considered to have occurred until the customer takes title and assumes the risks and rewards of ownership. The timing of revenue recognition is dependent on shipping terms. Revenue is recorded at the time of shipment for terms designated free on board (fob) shipping point. For sales transactions designated fob destination, revenue is recorded when the product is delivered to the customer's delivery site.
Shipping and Handling Costs [Policy Text Block]	Fees for shipping and handling charged to customers for sales transactions are included in "Sales." For our Wood Products segment, costs related to shipping and handling are included in "Materials, labor, and other operating expenses (excluding depreciation)." In our Wood Products segment, we view our shipping and handling costs as a cost of the manufacturing process and the movement of product to our end customers. For our Building Materials Distribution segment, costs related to shipping and handling of $109.2 million , $104.8 million , and $94.8 million are included primarily in "Selling and distribution expenses" for the years ended December 31, 2015 , 2014 , and 2013 , respectively.
Cash and Cash Equivalents [Policy Text Block]	Cash and Cash Equivalents Cash equivalents consist of short-term investments that have a maturity of three months or less at the date of purchase. At December 31, 2015 and 2014 , the majority of our cash and cash equivalents were invested in money market funds that are broadly diversified and invested in high-quality, short-duration securities, including commercial paper, certificates of deposit, U.S. government agency securities, and similar instruments. We have significant amounts of cash and cash equivalents that are in excess of federally insured limits. Though we have not experienced any losses on our cash and cash equivalents to date and we do not anticipate incurring any losses, we cannot be assured that we will not experience losses on our cash and cash equivalents.
Trade Accounts Receivables and Allowance for Doubtful Accounts [Policy Text Block]	Trade Accounts Receivables and Allowance for Doubtful Accounts Trade accounts receivable are stated at the amount we expect to collect. Trade accounts receivable do not bear interest. We make ongoing estimates relating to the collectibility of our accounts receivable and maintain a reserve for estimated losses resulting from the inability of our customers to meet their financial obligations to us. At December 31, 2015 and 2014 , we had $1.7 million and $2.1 million , respectively, recorded as allowances for doubtful accounts. In determining the amount of the reserve and in order to manage credit risk, we consider our historical level of credit losses, customer concentrations, and current economic trends and monitor the creditworthiness of significant customers based on ongoing credit evaluations. Our sales are principally to customers in the building products industry located in the United States and Canada. A significant portion of our sales are concentrated with a relatively small number of customers. In 2015 , our top ten customers represented approximately 29% of sales. At December 31, 2015 , receivables from two customers each accounted for approximately 10% of total receivables. At December 31, 2014 , receivables from a single customer accounted for approximately 11% of total receivables. No other customer accounted for 10% or more of total receivables. Adjustments to the valuation allowance are charged to income. Trade accounts receivable balances that remain outstanding after we have used reasonable collection efforts are written off through a charge to the valuation allowance and a credit to accounts receivable. Although we have not experienced material credit losses in recent years, our actual future losses from uncollectible accounts may differ materially from our current estimates. As additional information becomes known, we may change our estimates. In the event we determine that a change in the reserve is appropriate, we will record a charge to "Selling and distribution expenses" in our Consolidated Statements of Operations in the period we make such a determination.
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). See Note 7, Retirement and Benefit Plans, for the fair value measurements of our defined benefit plans' assets.
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 December 31, 2015 and 2014 , we held $170.2 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 December 31, 2015 and 2014 , the book value of our fixed-rate debt for each period was $300.0 million , and the fair value was estimated to be $309.0 million and $315.0 million , respectively. 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.
Vendor and Customer 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."
Foreign Currency [Policy Text Block]	Foreign Currency The functional currency for our operations outside the United States is the U.S. dollar. Nonmonetary assets and liabilities and related depreciation and amortization for these foreign operations are remeasured into U.S. dollars using historical exchange rates. Monetary assets and liabilities are remeasured into U.S. dollars using the exchange rates as of the Consolidated Balance Sheet date. Revenue and expense items are remeasured into U.S. dollars using an average exchange rate prevailing during the year.
Leases [Policy Text Block]	Leases We assess lease classification as either capital or operating at lease inception or upon modification. We lease a portion of our distribution centers as well as other property and equipment under operating leases. Substantially all lease agreements have fixed payment terms based on the passage of time. Some lease agreements provide us with the option to purchase the leased property. Additionally, some agreements contain renewal options generally ranging from one to ten years, with fixed payment terms similar to those in the original lease agreements. 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.
Inventory Valuation [Policy Text Block]	Inventory Valuation Inventories are valued at the lower of cost or market. Cost is based on the first-in, first-out (FIFO) method of inventory valuation or average cost. Manufactured inventories include costs for materials, labor, and factory overhead. Log inventories include costs to harvest and deliver the logs.
Property and Equipment [Policy Text Block]	Property and Equipment Property and equipment are recorded at cost. Cost includes expenditures for major improvements and replacements and the amount of interest cost associated with significant capital additions. For the years ended December 31, 2015 , 2014 , and 2013 , we did not capitalize any interest. We expense all repair and maintenance costs as incurred. When property and equipment are retired, sold, or otherwise disposed of, the asset's carrying amount and related accumulated depreciation are removed from the accounts and any gain or loss is included in income (loss). We use the straight-line method of depreciation.
Long-Lived Asset Impairment [Policy Text Block]	Long-Lived Asset Impairment We review long-lived assets for impairment when events or changes in circumstances indicate that the carrying amount of assets may not be recoverable. An impairment of long-lived assets exists when the carrying value is not recoverable through future undiscounted cash flows from operations and when the carrying value of an asset or asset group exceeds its fair value.
Goodwill and Intangible Assets [Policy Text Block]	Goodwill and Intangible Assets We maintain two reporting units for purposes of our goodwill impairment testing, Wood Products and Building Materials Distribution, which are the same as our operating segments discussed in Note 15, Segment Information. We test goodwill in each of our reporting units and intangible assets with indefinite lives for impairment annually in the fourth quarter or sooner if events or changes in circumstances indicate that the carrying value of the asset may exceed fair value. We also evaluate the remaining useful lives of our finite-lived purchased intangible assets to determine whether any adjustments to the useful lives are necessary. We completed our annual assessment of goodwill in fourth quarter 2015 using a qualitative approach. The qualitative goodwill impairment assessment requires evaluating factors, based on the weight of evidence, to determine whether a reporting unit's carrying value would more likely than not exceed its fair value. As part of our goodwill qualitative testing process for each reporting unit, we evaluate various factors that are specific to the reporting unit as well as industry and macroeconomic factors in order to determine whether it is reasonably likely to have a material impact on the fair value of our reporting units. Examples of the factors that were considered include the results of the most recent quantitative impairment test, current and long-term forecasted financial results, changes in the discount rate between current and prior years, and operating strategy for each reporting unit. Based on the qualitative analysis performed in 2015 , we concluded that there were no changes that were reasonably likely to cause the fair value of the reporting units to be less than the reporting units' carrying value and determined that there was no impairment of our goodwill. In the event we were to determine that a reporting unit's carrying value would more likely than not exceed its fair value, quantitative testing would be performed comparing carrying values to estimated fair values. For our intangible asset impairment testing, we use a discounted cash flow approach, based on a relief from royalty method (Level 3 measurement). This method assumes that, through ownership of trademarks and trade names, we avoid royalty expenses associated with licensing, resulting in cost savings. An estimated royalty rate, determined as a percentage of the related net sales, is used to estimate the value of the intangible assets. Based on the impairment tests of our intangible assets with indefinite lives performed in fourth quarter 2015 , we determined that the fair value of our intangible assets exceeds their carrying value. See Note 11, Goodwill and Intangible Assets, for additional information.
Asset Retirement Obligations [Policy Text Block]	Asset Retirement Obligations We recognize our asset retirement obligations in the period in which they are incurred if sufficient information is available to reasonably estimate the fair value of the obligation. Fair value estimates are determined using Level 3 inputs in the fair value hierarchy. The fair values of our asset retirement obligations are measured using expected future cash outflows discounted using the company's credit-adjusted risk-free interest rate. When we record the liability, we capitalize the cost by increasing the carrying amount of the related long-lived asset. Over time, the liability is accreted to its settlement value, and the capitalized cost is depreciated over the useful life of the related asset. Upon settlement of the liability, we will recognize a gain or loss for any difference between the settlement amount and the liability recorded.
Pension and Other Postretirement Benefits [Policy Text Block]	Pension Benefits Several estimates and assumptions are required to record pension costs and liabilities, including discount rates, expected return on plan assets, expected rate of compensation increases, retirement and mortality rates, expected contributions, and other factors. We review and update these assumptions annually unless a plan curtailment or other event occurs requiring that we update the estimates on an interim basis. See Note 7, Retirement and Benefit Plans, for additional information related to our pension plan. While we believe that the assumptions used to measure our pension obligations are reasonable, differences in actual experience or changes in assumptions may materially affect our pension obligations and future expense.
Deferred Software Costs [Policy Text Block]	Deferred Software Costs We defer internal-use software costs that benefit future years. These costs are amortized using the straight-line method over the expected life of the software, typically three to five years. "Other assets" in the Consolidated Balance Sheets includes $6.5 million and $4.4 million , respectively, of deferred software costs at December 31, 2015 and 2014 .
Self-Insurance [Policy Text Block]	Self-Insurance We are self-insured for certain losses related to workers' compensation and medical claims as well as general and auto liability. The expected ultimate costs for claims incurred are recognized as liabilities in the Consolidated Balance Sheets and are estimated based principally on an analysis of historical claims data and estimates of claims incurred but not reported. Losses are accrued and charged to operations when it is probable that a loss has been incurred and the amount can be reasonably estimated. We maintain third-party stop-loss insurance policies to cover these liability costs in excess of predetermined retained amounts. Costs related to the administration of the plans and related claims are expensed as incurred.
New and Recently Adopted Accounting Standards [Policy Text Block]	New and Recently Adopted Accounting Standards In November 2015, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2015-17, Balance Sheet Classification of Deferred Taxes . This ASU requires all deferred tax assets and liabilities, along with any related valuation allowance, to be classified as noncurrent on the balance sheet. The new guidance did not change the existing requirement that only permits offsetting within a jurisdiction. We retrospectively adopted the provisions of this guidance on December 31, 2015 by classifying our deferred income taxes as noncurrent on the balance sheet. This adoption had no effect on our results of operations or cash flows. See "Effect of Retrospective Adoption of Accounting Standards" below for effect on prior year financial position. In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory . This ASU requires entities to measure most inventory "at the lower of cost or 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 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. We retrospectively adopted the provisions of this guidance on December 31, 2015 by classifying our deferred financing costs as a direct deduction of total long-term debt. This adoption had no effect on our results of operations or cash flows. See "Effect of Retrospective Adoption of Accounting Standards" below for effect on prior year financial position. 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.

Stock-Based Compensation Stock-

Stock-Based Compensation Stock-Based Compensation (Policies)	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Compensation Related Costs [Policy Text Block]	We recognize stock awards with only service conditions on a straight-line basis over the requisite service period.

Segment Information (Policies)

Segment Information (Policies)	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Segment Information [Policy Text Block]	The segments' profits and losses are measured on operating profits and losses before interest expense and interest income. Specified expenses are allocated to the segments. For many of these allocated expenses, the related assets and liabilities remain in the Corporate and Other segment.

Summary of Significant Accoun30

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Inventories [Table Text Block]	Inventories included the following (work in process is not material): December 31, December 31, (thousands) Finished goods and work in process $ 292,826 $ 308,359 Logs 58,299 57,065 Other raw materials and supplies 33,732 29,037 $ 384,857 $ 394,461
Property and Equipment [Table Text Block]	Property and equipment consisted of the following asset classes with the following general range of estimated useful lives: December 31, December 31, General Range of Estimated Useful Lives in Years (thousands) Land $ 36,876 $ 36,819 Buildings 106,269 96,804 20 - 40 Improvements 46,205 42,699 10 - 15 Mobile equipment, information technology, and office furniture 109,702 93,620 3 - 7 Machinery and equipment 437,433 410,633 7 - 12 Construction in progress 34,661 11,118 771,146 691,693 Less accumulated depreciation (368,480 ) (323,565 ) $ 402,666 $ 368,128
New Accounting Pronouncement, Early Adoption [Table Text Block]	The effect of adopting these accounting standards on the consolidated balance sheet as of December 31, 2014, is as follows: December 31, 2014 As Reported As Adjusted (thousands) Deferred income taxes - current $ 20,311 $ — Total current assets $ 773,624 $ 753,313 Deferred financing costs $ 7,149 $ — Deferred income taxes - noncurrent $ 16,684 $ 36,995 Total assets $ 1,220,485 $ 1,213,336 Long-term debt $ 301,415 $ 294,266 Total liabilities and stockholders' equity $ 1,220,485 $ 1,213,336

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income before Income Tax, Domestic and Foreign [Table Text Block]	Income before income taxes includes the following components: Year Ended December 31 2015 2014 2013 (thousands) Domestic $ 79,414 $ 122,727 $ 82,529 Foreign 1,268 578 (4,381 ) Income before income taxes $ 80,682 $ 123,305 $ 78,148
Income Tax Provision (Benefit) [Table Text Block]	The income tax provision (benefit) shown in the Consolidated Statements of Operations includes the following: Year Ended December 31 2015 2014 2013 (thousands) Current income tax provision (benefit) Federal $ (2,938 ) $ 27,568 $ 17,618 State 555 5,023 3,172 Foreign — — 22 Total current (2,383 ) 32,591 20,812 Deferred income tax provision (benefit) Federal 27,011 9,740 (54,611 ) State 3,872 965 (4,989 ) Foreign — — — Total deferred 30,883 10,705 (59,600 ) Income tax provision (benefit) $ 28,500 $ 43,296 $ (38,788 )
Income Tax Rate Reconciliation [Table Text Block]	The effective tax rate varies from the U.S. Federal statutory income tax rate principally due to the following: Year Ended December 31 2015 2014 2013 (thousands, except percentages) Income before income taxes $ 80,682 $ 123,305 $ 78,148 Statutory U.S. income tax rate 35.0 % 35.0 % 35.0 % Statutory tax provision $ 28,239 $ 43,157 $ 27,352 State taxes 3,006 4,097 2,545 Domestic production activities deduction (299 ) (2,031 ) (1,326 ) Other (2,446 ) (1,927 ) 1,307 Total $ 28,500 $ 43,296 $ 29,878 Effective income tax rate excluding discrete item 35.3 % 35.1 % 38.2 % Recognition of beginning deferred tax balances $ — $ — $ (68,666 ) (a) Income tax provision (benefit) with discrete item $ 28,500 $ 43,296 $ (38,788 ) Effective income tax rate with discrete item 35.3 % 35.1 % (49.6 )% ___________________________________ (a) On February 4, 2013, we converted from a limited liability company to a corporation. In addition, we elected to be treated as a corporation for federal and state income tax purposes effective as of January 1, 2013. Therefore, we have been subject to federal and state income tax expense since January 1, 2013. For tax purposes, our conversion from a limited liability company to a corporation was deemed a nontaxable transfer of Boise Cascade, L.L.C., assets and liabilities to Boise Cascade Company. As a result of our conversion to a corporation in February 2013, we recorded net deferred tax assets of $68.7 million , the effect of which was recorded as an income tax benefit in our Consolidated Statement of Operations for the year ended December 31, 2013.
Net Deferred Tax Assets and Liabilities [Table Text Block]	The components of our net deferred tax assets and liabilities at December 31, 2015 and 2014 , are summarized as follows: December 31, 2015 December 31, 2014 (thousands) Deferred tax assets Employee benefits (a) $ 52,840 $ 81,414 Inventories 6,618 6,733 Foreign net operating loss carryforward and foreign other (b) 9,884 15,839 Other 6,257 4,269 Gross deferred tax assets 75,599 108,255 Valuation allowance (b) (9,884 ) (15,839 ) Net deferred tax assets $ 65,715 $ 92,416 Deferred tax liabilities Property and equipment $ 58,692 $ 50,199 Intangible assets and other 5,264 4,531 Other 851 691 Deferred tax liabilities $ 64,807 $ 55,421 Total deferred tax assets, net $ 908 $ 36,995 ___________________________________ (a) The decrease primarily relates to the tax effect of changes in recorded pension liabilities. See Note 7, Retirement and Benefit Plans, for more information. (b) We have an investment in foreign subsidiaries, which at December 31, 2015 and 2014 , had $9.9 million and $15.8 million , respectively, of deferred tax assets. Deferred tax assets are reduced by a valuation allowance when it is more likely than not that some portion of the deferred tax assets will not be realized. The foreign deferred tax assets results primarily from net operating losses and were fully offset by a valuation allowance. The net operating losses will expire beginning in 2026 through 2033.
Unrecognized Tax Benefits Roll Forward [Table Text Block]	The following table summarizes the changes related to our gross unrecognized tax benefits excluding interest and penalties: 2015 2014 (thousands) Balance as of January 1 $ 309 $ — Increases related to prior years' tax positions 431 172 Increases related to current year tax positions 145 137 Decreases related to prior years' tax positions (7 ) — Balance as of December 31 $ 878 $ 309

Net Income Per Common Share (Ta

Net Income Per Common Share (Tables)	12 Months Ended
	Dec. 31, 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: Year Ended December 31 2015 2014 2013 (thousands, except per-share data) Net income $ 52,182 $ 80,009 $ 116,936 Weighted average common shares outstanding during the period (for basic calculation) 39,239 39,412 40,203 Dilutive effect of other potential common shares 116 80 23 Weighted average common shares and potential common shares (for diluted calculation) 39,355 39,492 40,226 Net income per common share - Basic $ 1.33 $ 2.03 $ 2.91 Net income per common share - Diluted $ 1.33 $ 2.03 $ 2.91

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Debt [Table Text Block]	Long-term debt consisted of the following: December 31, 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 1,215 1,425 Deferred financing costs (6,616 ) (7,149 ) Long-term debt $ 344,589 $ 294,266
Schedule of Maturities of Long-term Debt [Table Text Block]	At December 31, 2015 , the maturities for the aggregate amount of long-term debt outstanding were as follows (in thousands): 2016 $ — 2017 — 2018 — 2019 — 2020 299,990 Thereafter 50,000

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2015
Leases [Abstract]
Future Minimum Rental Payments for Operating Leases [Table Text Block]	As of December 31, 2015 , our minimum lease payment requirements for noncancelable operating leases with remaining terms of more than one year are as follows (in thousands): 2016 $ 13,556 2017 13,403 2018 13,043 2019 12,570 2020 11,551 Thereafter 44,156 Total $ 108,279

Retirement and Benefit Plans (T

Retirement and Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Obligations and Funded Status [Table Text Block]	The following table, which includes only company-sponsored defined benefit plans, reconciles the beginning and ending balances of our projected benefit obligation and fair value of plan assets. We recognize the underfunded status of our defined benefit pension plans on our Consolidated Balance Sheets. We recognize changes in funded status in the year changes occur through other comprehensive income (loss). December 31 2015 2014 (thousands) Change in benefit obligation Benefit obligation at beginning of year $ 513,798 $ 443,313 Service cost 739 1,682 Interest cost 19,067 20,179 Actuarial (gain) loss (27,817 ) 82,090 Benefits paid (a) (21,708 ) (33,466 ) Benefit obligation at end of year 484,079 513,798 Change in plan assets Fair value of plan assets at beginning of year 363,959 357,280 Actual return on plan assets 2,954 28,074 Employer contributions 54,257 12,071 Benefits paid (a) (21,708 ) (33,466 ) Fair value of plan assets at end of year 399,462 363,959 Underfunded status $ (84,617 ) $ (149,839 ) Amounts recognized on our Consolidated Balance Sheets Current liabilities $ (2,510 ) $ (2,978 ) Noncurrent liabilities (82,107 ) (146,861 ) Net liability $ (84,617 ) $ (149,839 ) Amounts recognized in accumulated other comprehensive loss Net actuarial loss $ 75,801 $ 89,592 Prior service cost — — Net loss recognized $ 75,801 $ 89,592 ______________________________________ (a) Benefits paid during the year ended December 31, 2014 include approximately $15 million of lump-sum cash payments to certain terminated and vested participants in settlement of pension obligations.
Net Periodic Benefit Cost and Other Comprehensive (Income) Loss [Table Text Block]	The components of net periodic benefit cost and other amounts recognized in other comprehensive (income) loss are as follows: Year Ended December 31 2015 2014 2013 (thousands) Service cost $ 739 $ 1,682 $ 2,686 Interest cost 19,067 20,179 18,626 Expected return on plan assets (22,366 ) (21,000 ) (19,829 ) Amortization of actuarial (gain) loss 4,884 (23 ) 9,202 Amortization of prior service costs and other — — 90 Plan settlement/curtailment expense 501 — 214 Net periodic benefit cost 2,825 838 10,989 Changes in plan assets and benefit obligations recognized in other comprehensive (income) loss Net actuarial (gain) loss (8,406 ) 75,016 (97,171 ) Amortization of actuarial gain (loss) (4,884 ) 23 (9,202 ) Effect of settlements (501 ) — — Amortization of prior service costs and other — — (304 ) Total recognized in other comprehensive (income) loss (13,791 ) 75,039 (106,677 ) Total recognized in net periodic cost and other comprehensive (income) loss $ (10,966 ) $ 75,877 $ (95,688 )
Assumptions [Table Text Block]	The following table presents the assumptions used in the measurement of our benefit obligations: December 31 2015 2014 Weighted average assumptions Discount rate 4.05 % 3.75 % Rate of compensation increases (a) — % — % The following table presents the assumptions used in the measurement of net periodic benefit cost: December 31 2015 2014 2013 Weighted average assumptions Discount rate (b) 3.75 % / 3.90 % 4.65 % 3.75 % Expected long-term rate of return on plan assets (b) 6.15 % / 5.85 % 6.50 % 6.50 % Rate of compensation increases (a) — % — % — % _______________________________________ (a) Pension benefits for all salaried employees are frozen, resulting in an assumption for the rate of compensation increase of zero. In addition to the salaried benefits being frozen, there are currently no scheduled increases in pension benefit rates applicable to past service covering hourly employees who continue to accrue benefits. (b) Prior to the remeasurement of our qualified defined benefit pension plan on May 15, 2015, the discount rate and expected rate of return on plan assets were 3.75% and 6.15% . The discount rate and expected rate of return on plan assets after the May 15, 2015 remeasurement were 3.90% and 5.85% , respectively.
Fair Value Measurements of Plan Assets [Table Text Block]	The following table sets forth by level, within the fair value hierarchy, the pension plan assets, by major asset category, at fair value at December 31, 2015 and 2014 : December 31, 2015 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) (a) Significant Unobservable Inputs (Level 3) Total (thousands) Equity securities Large-cap U.S. equity securities (b) $ — $ 91,622 $ — $ 91,622 Small- and mid-cap U.S. equity securities (c) — 16,338 — 16,338 International equity securities (d) — 61,414 — 61,414 Fixed-income securities (e) — 178,019 — 178,019 Hedge fund (f) — 25,566 — 25,566 Real estate (g) — — 24,906 24,906 Total investments at fair value $ — $ 372,959 $ 24,906 397,865 Receivables and accrued expenses, net 1,597 Fair value of plan assets $ 399,462 December 31, 2014 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) (a) Significant Unobservable Inputs (Level 3) Total (thousands) Equity securities Large-cap U.S. equity securities (b) $ — $ 111,599 $ — $ 111,599 Small- and mid-cap U.S. equity securities (c) — 18,331 — 18,331 International equity securities (d) — 73,130 — 73,130 Fixed-income securities (e) — 125,706 — 125,706 Hedge fund (f) — 16,242 — 16,242 Real estate (g) — — 17,802 17,802 Total investments at fair value $ — $ 345,008 $ 17,802 362,810 Receivables and accrued expenses, net 1,149 Fair value of plan assets $ 363,959 _______________________________________ (a) Equity and fixed-income securities represent common collective trusts managed by Russell Trust Company. The funds are valued at the net asset value (NAV) provided by Russell Trust Company, the administrator of the funds. The NAV is a practical expedient for fair value and is based on the value of the assets owned by the fund, less liabilities at year-end. While the underlying assets are actively traded on an exchange, the funds are not. We have the ability to redeem these equity and fixed-income securities with a one-day notice. (b) Invested in the Russell Large Cap U.S. Equity Fund at December 31, 2015 and the Russell Equity I Fund at December 31, 2014 . Both funds seek returns that exceed the Russell 1000 Index by investing in large-capitalization stocks of the U.S. stock market. In addition, at December 31, 2015 and 2014 , our investments in this category included the Russell 1000 Index Fund, which seeks to track the investment results of an index composed of large- and mid-capitalization stocks of the U.S. stock market. (c) Invested in the Russell Equity II Fund. The fund seeks returns that exceed the Russell 2500 Index by investing in the small- and mid-capitalization stocks of the U.S. stock market. (d) Invested in the Russell International Fund with Active Currency at December 31, 2015 and 2014 , which benchmarks against the Russell Developed ex-U.S. Large Cap Index Net and seeks favorable total returns and additional diversification through investment in non-U.S. equity securities and active currency management. The fund participates primarily in the stock markets of Europe and the Pacific Rim and seeks to opportunistically add value through active investment in foreign currencies. In addition, at December 31, 2015 and 2014, our investments in this category included the Russell Emerging Market Fund, which benchmarks against the Russell Emerging Markets Index and is designed to maintain a broadly diversified exposure to emerging market countries. At December 31, 2015 and 2014 , investments in emerging markets represent approximately 16% and 23% , respectively, of our international portfolio. (e) Invested in the Russell Multi-Manager Bond Fund at December 31, 2015 and 2014 . The fund seeks to outperform the Barclays Capital U.S. Aggregate Bond Index over a full market cycle. The fund is designed to provide current income and, as a secondary objective, capital appreciation through a variety of diversified strategies, including sector rotation, modest interest rate timing, security selection, and tactical use of high-yield and emerging market bonds. In addition, at December 31, 2015 and 2014 , our investments in this category included the Russell Long Duration Fixed Income Fund, which is designed to provide maximum total return through diversified strategies including sector rotation, modest interest rate timing, security selection, and tactical use of high-yield, emerging market bonds and other non-index securities. (f) Invested in the AQR Delta Offshore Fund. The fund seeks to produce high risk-adjusted returns while targeting a low long-term average correlation to traditional markets. The fund invests internationally in a broad range of instruments, including, but not limited to, equities, currencies, convertible securities, futures, forwards, options, swaps, and other derivative products. The fair value of the hedge fund is estimated using the NAV of the investments as a practical expedient for fair value. We have the ability to redeem these investments at NAV within the near term, and they are thus classified within Level 2. (g) Invested in the Russell Real Estate Equity Fund. Real estate investments include those in limited partnerships that invest in various domestic commercial and residential real estate projects. The fair values of real estate assets are typically determined by using income and/or cost approaches or a comparable sales approach, taking into consideration discount and capitalization rates, financial conditions, local market conditions, and the status of the capital markets, and they are thus classified within Level 3. Notwithstanding the above, the variety of valuation bases adopted and quality of management data of the underlying assets means that there are inherent difficulties in determining the value of the investments. Amounts realized on the sale of these investments may differ from the calculated values. We have the ability to redeem the real estate investments with a 110-calendar-day written notice prior to a quarterly trade date.
Expected Future Benefit Payments [Table Text Block]	Qualified pension benefit payments are paid from plan assets, while nonqualified pension benefit payments are paid by the company. The following benefit payments are expected to be paid to plan participants (in thousands): 2016 $ 22,796 2017 22,391 2018 23,755 2019 24,879 2020 25,796 Years 2021-2025 138,480
Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Changes in Fair Value of Level 3 Plan Assets [Table Text Block]	The following table sets forth a summary of changes in the fair value of the pension plans' Level 3 assets for the years ended December 31, 2015 and 2014 : December 31 2015 2014 (thousands) Balance, beginning of year $ 17,802 $ 16,055 Purchases 4,500 — Unrealized gain 2,604 1,747 Balance, end of year $ 24,906 $ 17,802

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2013
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 year ended December 31, 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 36.17 140,167 36.16 Performance condition adjustment 27,438 30.32 — — Vested (112,552 ) 29.70 (41,026 ) 30.50 Forfeited (13,295 ) 32.81 (10,662 ) 34.00 Outstanding, December 31, 2015 134,786 $ 35.09 $ 153,343 $ 35.41
Stock options activity [Table Text Block]	The following is a summary of our stock option activity: Number of Options Weighted Average Exercise Price Per Option Weighted Average Remaining Contractual Life Aggregate Intrinsic Value (years) (thousands) Outstanding, December 31, 2014 141,232 $ 27.19 Exercised (8,705 ) 27.19 Cancelled/Forfeited (15,245 ) 27.19 Outstanding, December 31, 2015 117,282 $ 27.19 6.3 $ — Vested and expected to vest, December 31, 2015 117,152 $ 27.19 6.3 $ — Exercisable, December 31, 2015 82,415 $ 27.19 5.9 $ —
Assumptions used to calculate fair value of stock options [Table Text Block]		The fair value for stock option awards was estimated at the grant date using the Black-Scholes option valuation model with the following weighted average assumptions: Year Ended December 31, 2013 Expected volatility 60.9 % Expected life (in years) 6.0 Risk-free interest rate 1.0 % Expected dividends — Weighted average fair value per option granted $ 14.87
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: Year Ended December 31 2015 2014 2013 (thousands) PSUs $ 2,295 $ 3,169 $ 1,932 RSUs 2,995 2,018 274 Stock options 535 729 663 Total $ 5,825 $ 5,916 $ 2,869

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2015
Stockholders' Equity Note [Abstract]
Changes in Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Changes in accumulated other comprehensive loss are as follows: Changes in Accumulated Other Comprehensive Loss Year Ended December 31 2015 2014 2013 (thousands) Beginning Balance, net of taxes $ (101,498 ) $ (55,249 ) $ (121,229 ) Net actuarial gain (loss), current-period changes, before taxes 8,406 (75,016 ) 97,171 Amortization of actuarial (gain) loss, amounts reclassified from accumulated other comprehensive loss, before taxes (a) 4,884 (23 ) 9,202 Effect of settlements, amounts reclassified from accumulated other comprehensive loss, before taxes (a) 501 — — Amortization of prior service costs and other, amounts reclassified from accumulated other comprehensive loss, before taxes (a) — — 304 Income taxes (5,308 ) 28,790 (40,697 ) Ending Balance, net of taxes $ (93,015 ) $ (101,498 ) $ (55,249 ) ___________________________________ (a) Represents amounts reclassified from accumulated other comprehensive loss. These amounts are included in the computation of net periodic pension cost. For additional information, see Note 7, Retirement and Benefit Plans.

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill [Table Text Block]	The carrying amount of our goodwill by segment is as follows: Building Materials Distribution Wood Products Corporate and Other Total (thousands) Balance at December 31, 2015 and 2014 $ 5,593 $ 16,230 $ — $ 21,823
Intangible assets [Table Text Block]	Intangible assets consisted of the following: December 31, 2015 Gross Carrying Amount Accumulated Amortization Net Carrying Amount (thousands) Trade names and trademarks $ 8,900 $ — $ 8,900 Customer relationships 1,400 (210 ) 1,190 $ 10,300 $ (210 ) $ 10,090 December 31, 2014 Gross Carrying Amount Accumulated Amortization Net Carrying Amount (thousands) Trade names and trademarks $ 8,900 $ — $ 8,900 Customer relationships 1,400 (117 ) 1,283 $ 10,300 $ (117 ) $ 10,183

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Sales by product line [Table Text Block]	Segment sales to external customers, including related parties, by product line are as follows: Year Ended December 31 2015 2014 2013 (millions) Wood Products Plywood and veneer $ 385.5 $ 413.6 $ 367.8 Engineered wood products 127.2 125.9 104.4 Lumber 96.5 113.7 97.3 Byproducts 62.0 56.1 42.5 Particleboard 51.6 52.3 40.2 Other 19.5 25.7 21.7 742.3 787.2 674.0 Building Materials Distribution Commodity 1,343.4 1,376.1 1,333.2 General line 1,037.8 937.3 857.9 Engineered wood products 509.9 473.1 408.4 2,891.1 2,786.5 2,599.5 $ 3,633.4 $ 3,573.7 $ 3,273.5
Segment information [Table Text Block]	An analysis of our operations by segment is as follows: Income (Loss) Before Sales Income Depreciation Capital Inter- Taxes and EBITDA Expendi- Trade segment Total (c) Amortization (b) (c) tures Assets (millions) Year Ended December 31, 2015 Wood Products $ 742.3 $ 539.8 $ 1,282.1 $ 64.2 $ 43.3 $ 107.5 $ 68.8 $ 556.0 Building Materials Distribution 2,891.1 0.2 2,891.3 60.8 11.9 72.7 14.5 506.3 Corporate and Other — — — (22.1 ) 0.4 (21.7 ) 4.3 186.3 Intersegment eliminations — (540.0 ) (540.0 ) — — — — — $ 3,633.4 $ — $ 3,633.4 102.9 $ 55.6 $ 158.5 $ 87.5 $ 1,248.6 Interest expense (22.5 ) Interest income 0.3 $ 80.7 Income (Loss) Before Sales Income Depreciation Capital Inter- Taxes and EBITDA Expendi- Trade segment Total (c) Amortization (b) (c) tures Assets (millions) Year Ended December 31, 2014 Wood Products $ 787.2 $ 529.8 $ 1,317.0 $ 108.4 $ 41.5 $ 149.8 $ 40.3 $ 533.1 Building Materials Distribution 2,786.5 0.1 2,786.7 56.7 9.8 66.5 20.3 483.6 Corporate and Other — — — (19.9 ) 0.2 (19.8 ) 0.6 196.7 Intersegment eliminations — (529.9 ) (529.9 ) — — — — — $ 3,573.7 $ — $ 3,573.7 145.1 $ 51.4 $ 196.6 $ 61.2 $ 1,213.3 Interest expense (22.0 ) Interest income 0.2 $ 123.3 Income (Loss) Before Capital Sales Income Depreciation Expendi- Inter- Taxes and EBITDA tures Trade segment Total (c) Amortization (b) (c) (a) Assets (millions) Year Ended December 31, 2013 Wood Products $ 674.0 $ 460.1 $ 1,134.1 $ 77.7 $ 28.7 $ 106.3 $ 133.6 $ 514.5 Building Materials Distribution 2,599.5 0.1 2,599.6 39.9 9.2 49.2 14.7 456.1 Corporate and Other — — — (19.3 ) 0.1 (19.1 ) 0.5 125.2 Intersegment eliminations — (460.2 ) (460.2 ) — — — — — $ 3,273.5 $ — $ 3,273.5 98.3 $ 38.0 $ 136.4 $ 148.8 $ 1,095.9 Interest expense (20.4 ) Interest income 0.2 $ 78.1 ___________________________________ (a) Capital spending in 2013 for Wood Products includes $103.0 million for the acquisition of two plywood manufacturing facilities in the Carolinas. (b) 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.
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: Year Ended December 31 2015 2014 2013 (millions) Net income (1) $ 52.2 $ 80.0 $ 116.9 Interest expense 22.5 22.0 20.4 Interest income (0.3 ) (0.2 ) (0.2 ) Income tax provision (benefit) (1) 28.5 43.3 (38.8 ) Depreciation and amortization 55.6 51.4 38.0 EBITDA $ 158.5 $ 196.6 $ 136.4 _______________________________________ (1) The year ended December 31, 2013, includes a $68.7 million income tax benefit associated with the recording of net deferred tax assets upon our conversion to a corporation.

Quarterly Results of Operatio40

Quarterly Results of Operations (unaudited) (Tables)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Quarterly Results of Operations (unaudited) [Table Text Block]	2015 First Quarter Second Quarter Third Quarter Fourth Quarter (millions, except per-share amounts) Net sales $ 809.9 $ 955.4 $ 991.6 $ 876.5 Income from operations $ 17.7 $ 37.4 $ 40.4 $ 7.7 Net income $ 7.6 $ 20.2 $ 22.0 $ 2.3 Net income per common share – Basic and Diluted $ 0.19 $ 0.51 $ 0.56 $ 0.06 2014 First Quarter Second Quarter Third Quarter Fourth Quarter (millions, except per-share amounts) Net sales $ 767.2 $ 961.2 $ 983.3 $ 862.0 Income from operations $ 14.6 $ 45.9 $ 56.2 $ 28.9 Net income $ 5.6 $ 26.4 $ 32.3 $ 15.7 Net income per common share – Basic and Diluted $ 0.14 $ 0.67 $ 0.82 $ 0.40

Consolidating Guarantor and N41

Consolidating Guarantor and Nonguarantor Financial Information (Tables)	12 Months Ended
	Dec. 31, 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 Year Ended December 31, 2015 Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ — $ 3,622,057 $ 11,358 $ — $ 3,633,415 Intercompany — — 20,665 (20,665 ) — — 3,622,057 32,023 (20,665 ) 3,633,415 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) 1,180 3,146,085 27,853 (21,598 ) 3,153,520 Depreciation and amortization 369 54,077 1,132 — 55,578 Selling and distribution expenses 910 270,409 1,989 — 273,308 General and administrative expenses 19,576 28,916 — 933 49,425 Other (income) expense, net (369 ) (856 ) (380 ) — (1,605 ) 21,666 3,498,631 30,594 (20,665 ) 3,530,226 Income (loss) from operations (21,666 ) 123,426 1,429 — 103,189 Foreign currency exchange gain (loss) (492 ) 355 (161 ) — (298 ) Interest expense (22,442 ) (90 ) — — (22,532 ) Interest income 155 168 — — 323 (22,779 ) 433 (161 ) — (22,507 ) Income (loss) before income taxes and equity in net income of affiliates (44,445 ) 123,859 1,268 — 80,682 Income tax (provision) benefit (28,610 ) 110 — — (28,500 ) Income (loss) before equity in net income of affiliates (73,055 ) 123,969 1,268 — 52,182 Equity in net income of affiliates 125,237 — — (125,237 ) — Net income 52,182 123,969 1,268 (125,237 ) 52,182 Other comprehensive income, net of tax Defined benefit pension plans Net actuarial gain 5,171 — — — 5,171 Amortization of actuarial loss 3,004 — — — 3,004 Effect of settlements 308 — — — 308 Other comprehensive income, net of tax 8,483 — — — 8,483 Comprehensive income $ 60,665 $ 123,969 $ 1,268 $ (125,237 ) $ 60,665 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Year Ended December 31, 2014 Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ — $ 3,560,416 $ 13,316 $ — $ 3,573,732 Intercompany — — 18,224 (18,224 ) — — 3,560,416 31,540 (18,224 ) 3,573,732 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) — 3,057,603 27,956 (19,888 ) 3,065,671 Depreciation and amortization 179 50,070 1,190 — 51,439 Selling and distribution expenses — 261,749 2,424 — 264,173 General and administrative expenses 19,252 27,573 — 1,664 48,489 Other (income) expense, net (26 ) (889 ) (674 ) — (1,589 ) 19,405 3,396,106 30,896 (18,224 ) 3,428,183 Income (loss) from operations (19,405 ) 164,310 644 — 145,549 Foreign currency exchange gain (loss) (379 ) 18 (71 ) — (432 ) Interest expense (22,049 ) — — — (22,049 ) Interest income 32 205 — — 237 (22,396 ) 223 (71 ) — (22,244 ) Income (loss) before income taxes and equity in net income of affiliates (41,801 ) 164,533 573 — 123,305 Income tax (provision) benefit (43,402 ) 106 — — (43,296 ) Income (loss) before equity in net income of affiliates (85,203 ) 164,639 573 — 80,009 Equity in net income of affiliates 165,212 — — (165,212 ) — Net income 80,009 164,639 573 (165,212 ) 80,009 Other comprehensive loss, net of tax Defined benefit pension plans Net actuarial loss (46,234 ) — — — (46,234 ) Amortization of actuarial gain (15 ) — — — (15 ) Other comprehensive loss, net of tax (46,249 ) — — — (46,249 ) Comprehensive income $ 33,760 $ 164,639 $ 573 $ (165,212 ) $ 33,760 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income (Loss) For the Year Ended December 31, 2013 Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ — $ 3,258,873 $ 14,623 $ — $ 3,273,496 Intercompany — — 12,259 (12,259 ) — — 3,258,873 26,882 (12,259 ) 3,273,496 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) — 2,831,103 28,338 (12,827 ) 2,846,614 Depreciation and amortization 140 36,682 1,216 — 38,038 Selling and distribution expenses — 242,743 2,540 — 245,283 General and administrative expenses 18,786 26,135 — 568 45,489 Other (income) expense, net (150 ) 324 (859 ) — (685 ) 18,776 3,136,987 31,235 (12,259 ) 3,174,739 Income (loss) from operations (18,776 ) 121,886 (4,353 ) — 98,757 Foreign currency exchange loss (292 ) (115 ) (17 ) — (424 ) Interest expense (20,426 ) — — — (20,426 ) Interest income 83 158 — — 241 (20,635 ) 43 (17 ) — (20,609 ) Income (loss) before income taxes and equity in net income of affiliates (39,411 ) 121,929 (4,370 ) — 78,148 Income tax (provision) benefit 38,656 154 (22 ) — 38,788 Income (loss) before equity in net income of affiliates (755 ) 122,083 (4,392 ) — 116,936 Equity in net income of affiliates 117,691 — — (117,691 ) — Net income (loss) 116,936 122,083 (4,392 ) (117,691 ) 116,936 Other comprehensive income, net of tax Defined benefit pension plans Net actuarial gain 60,100 — — — 60,100 Amortization of actuarial loss 5,692 — — — 5,692 Amortization of prior service costs 188 — — — 188 Other comprehensive income, net of tax 65,980 — — — 65,980 Comprehensive income (loss) $ 182,916 $ 122,083 $ (4,392 ) $ (117,691 ) $ 182,916
Consolidating Balance Sheets [Table Text Block]	Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at December 31, 2015 Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) ASSETS Current Cash and cash equivalents $ 184,434 $ 11 $ 51 $ — $ 184,496 Receivables Trade, less allowances 8 186,488 642 — 187,138 Related parties — 1,065 — — 1,065 Other 925 9,712 224 — 10,861 Inventories — 378,589 6,268 — 384,857 Prepaid expenses and other 15,032 7,620 1 (5,500 ) 17,153 Total current assets 200,399 583,485 7,186 (5,500 ) 785,570 Property and equipment, net 5,020 391,057 6,589 — 402,666 Timber deposits — 15,848 — — 15,848 Goodwill — 21,823 — — 21,823 Intangible assets, net — 10,090 — — 10,090 Deferred income taxes 908 — — — 908 Other assets 595 11,091 15 — 11,701 Investments in affiliates 801,934 — — (801,934 ) — Total assets $ 1,008,856 $ 1,033,394 $ 13,790 $ (807,434 ) $ 1,248,606 Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at December 31, 2015 (continued) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) LIABILITIES AND STOCKHOLDERS' EQUITY Current Accounts payable Trade $ 4,552 $ 153,953 $ 524 $ — $ 159,029 Related parties — 1,442 — — 1,442 Accrued liabilities Compensation and benefits 16,034 38,399 279 — 54,712 Interest payable 3,389 — — — 3,389 Other 1,958 36,617 7,003 (5,500 ) 40,078 25,933 230,411 7,806 (5,500 ) 258,650 Debt Long-term debt 344,589 — — — 344,589 Other Compensation and benefits 93,355 — — — 93,355 Other long-term liabilities 10,309 7,033 — — 17,342 103,664 7,033 — — 110,697 Commitments and contingent liabilities Stockholders' equity Preferred stock — — — — — Common stock 434 — — — 434 Treasury stock (123,711 ) — — — (123,711 ) Additional paid-in capital 508,066 — — — 508,066 Accumulated other comprehensive loss (93,015 ) — — — (93,015 ) Retained earnings 242,896 — — — 242,896 Subsidiary equity — 795,950 5,984 (801,934 ) — Total stockholders' equity 534,670 795,950 5,984 (801,934 ) 534,670 Total liabilities and stockholders' equity $ 1,008,856 $ 1,033,394 $ 13,790 $ (807,434 ) $ 1,248,606 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 Prepaid expenses and other 10,756 4,064 37 — 14,857 Total current assets 174,676 572,688 5,949 — 753,313 Property and equipment, net 1,601 359,474 7,053 — 368,128 Timber deposits — 13,819 — — 13,819 Goodwill — 21,823 — — 21,823 Intangible assets, net — 10,183 — — 10,183 Deferred income taxes 36,989 — 6 — 36,995 Other assets 20 9,055 — — 9,075 Investments in affiliates 771,026 — — (771,026 ) — Total assets $ 984,312 $ 987,042 $ 13,008 $ (771,026 ) $ 1,213,336 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 30,888 221,914 2,388 — 255,190 Debt Long-term debt 294,266 — — — 294,266 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 $ 984,312 $ 987,042 $ 13,008 $ (771,026 ) $ 1,213,336
Consolidating Statements of Cash Flows [Table Text Block]	Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Year Ended December 31, 2015 Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income $ 52,182 $ 123,969 $ 1,268 $ (125,237 ) $ 52,182 Items in net income not using (providing) cash Equity in net income of affiliates (125,237 ) — — 125,237 — Depreciation and amortization, including deferred financing costs and other 1,988 54,077 1,132 — 57,197 Stock-based compensation 5,825 — — — 5,825 Pension expense 2,825 — — — 2,825 Deferred income taxes 30,883 — — — 30,883 Other (587 ) (1,250 ) — — (1,837 ) Decrease (increase) in working capital — — Receivables (525 ) (17,487 ) (170 ) — (18,182 ) Inventories — 10,670 (1,066 ) — 9,604 Prepaid expenses and other (932 ) (5,589 ) 36 5,500 (985 ) Accounts payable and accrued liabilities (1,782 ) 8,702 5,402 (5,500 ) 6,822 Pension contributions (54,257 ) — — — (54,257 ) Income taxes payable (2,595 ) — 6 — (2,589 ) Other (2,079 ) (5,063 ) (15 ) — (7,157 ) Net cash provided by (used for) operations (94,291 ) 168,029 6,593 — 80,331 Cash provided by (used for) investment Expenditures for property and equipment (4,260 ) (82,610 ) (656 ) — (87,526 ) Proceeds from sales of assets and other — 3,130 4 — 3,134 Net cash used for investment (4,260 ) (79,480 ) (652 ) — (84,392 ) 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 (443 ) (136 ) — — (579 ) Due to (from) affiliates 94,329 (88,425 ) (5,904 ) — — Net cash provided by (used for) financing 119,473 (88,561 ) (5,904 ) — 25,008 Net increase (decrease) in cash and cash equivalents 20,922 (12 ) 37 — 20,947 Balance at beginning of the period 163,512 23 14 — 163,549 Balance at end of the period $ 184,434 $ 11 $ 51 $ — $ 184,496 Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Year Ended December 31, 2014 Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income $ 80,009 $ 164,639 $ 573 $ (165,212 ) $ 80,009 Items in net income not using (providing) cash Equity in net income of affiliates (165,212 ) — — 165,212 — Depreciation and amortization, including deferred financing costs and other 1,792 50,070 1,190 — 53,052 Stock-based compensation 5,916 — — — 5,916 Pension expense 838 — — — 838 Deferred income taxes 10,705 — — — 10,705 Other (33 ) (1,556 ) — — (1,589 ) Decrease (increase) in working capital Receivables (336 ) (20,436 ) 495 — (20,277 ) Inventories (101 ) (10,247 ) (754 ) — (11,102 ) Prepaid expenses and other (184 ) 311 16 — 143 Accounts payable and accrued liabilities 2,949 12,396 73 — 15,418 Pension contributions (12,071 ) — — — (12,071 ) Income taxes payable (7,766 ) — — — (7,766 ) Other (4,065 ) (7,368 ) — — (11,433 ) Net cash provided by (used for) operations (87,559 ) 187,809 1,593 — 101,843 Cash provided by (used for) investment Expenditures for property and equipment (577 ) (60,453 ) (187 ) — (61,217 ) Proceeds from sales of assets and other (17 ) 4,852 (22 ) — 4,813 Net cash used for investment (594 ) (55,601 ) (209 ) — (56,404 ) Cash provided by (used for) financing Borrowings of long-term debt, including revolving credit facility 57,600 — — — 57,600 Payments of long-term debt, including revolving credit facility (57,600 ) — — — (57,600 ) Financing costs (11 ) — — — (11 ) Other (128 ) — — — (128 ) Due to (from) affiliates 133,606 (132,210 ) (1,396 ) — — Net cash provided by (used for) financing 133,467 (132,210 ) (1,396 ) — (139 ) Net increase (decrease) in cash and cash equivalents 45,314 (2 ) (12 ) — 45,300 Balance at beginning of the period 118,198 25 26 — 118,249 Balance at end of the period $ 163,512 $ 23 $ 14 $ — $ 163,549 Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Year Ended December 31, 2013 Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income (loss) $ 116,936 $ 122,083 $ (4,392 ) $ (117,691 ) $ 116,936 Items in net income (loss) not using (providing) cash Equity in net income of affiliates (117,691 ) — — 117,691 — Depreciation and amortization, including deferred financing costs and other 1,912 36,682 1,216 — 39,810 Stock-based compensation 2,869 — — — 2,869 Pension expense 10,989 — — — 10,989 Deferred income taxes (59,600 ) — — — (59,600 ) Other (161 ) (651 ) 23 — (789 ) Decrease (increase) in working capital, net of acquisitions Receivables 183 (11,269 ) 72 — (11,014 ) Inventories 101 (52,138 ) 1,079 — (50,958 ) Prepaid expenses and other (108 ) (385 ) (22 ) — (515 ) Accounts payable and accrued liabilities 2,280 (990 ) (139 ) — 1,151 Pension contributions (10,739 ) — — — (10,739 ) Income taxes payable (2,008 ) (12 ) 4 — (2,016 ) Other (1,821 ) (876 ) — — (2,697 ) Net cash provided by (used for) operations (56,858 ) 92,444 (2,159 ) — 33,427 Cash provided by (used for) investment Expenditures for property and equipment (498 ) (44,750 ) (503 ) — (45,751 ) Acquisitions of businesses and facilities — (103,029 ) — — (103,029 ) Proceeds from sales of assets and other 831 852 417 — 2,100 Net cash provided by (used for) investment 333 (146,927 ) (86 ) — (146,680 ) Cash provided by (used for) financing Net proceeds from issuance of common stock 262,488 — — — 262,488 Treasury stock purchased (100,000 ) — — — (100,000 ) Borrowings of long-term debt, including revolving credit facility 130,000 — — — 130,000 Payments of long-term debt, including revolving credit facility (105,010 ) — — — (105,010 ) Financing costs (2,061 ) — — — (2,061 ) Other — — 192 — 192 Due to (from) affiliates (56,374 ) 54,473 1,901 — — Net cash provided by financing 129,043 54,473 2,093 — 185,609 Net increase (decrease) in cash and cash equivalents 72,518 (10 ) (152 ) — 72,356 Balance at beginning of the period 45,680 35 178 — 45,893 Balance at end of the period $ 118,198 $ 25 $ 26 $ — $ 118,249

Nature of Operations and Consol

Nature of Operations and Consolidation (Details)	12 Months Ended
	Dec. 31, 2015segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of Reportable Segments	3

Summary of Significant Accoun43

Summary of Significant Accounting Policies (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)employeeInteger6Number2	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Trade Accounts Receivables and Allowance for Doubtful Accounts
Trade receivables, allowances	$ 1,734	$ 2,062
Vendor and Customer Rebates and Allowances
Vendor rebates and allowances	7,700	6,100
Customer rebates payable	27,700	24,700
Asset Retirement Obligation
Asset retirement obligations	200	200
Deferred Software Costs
Capitalized Computer Software, Net	6,500	4,400
Amortization of deferred software costs	$ 1,600	1,300	$ 1,300
Labor Concentration and Unions
Number of employees | employee	5,830
Number of collective bargaining arrangements | Integer6	9
Number of collective bargaining arrangements expiring in one year or less | Integer6	4
Self Insurance
Self insurance liabilities, current	$ 9,700	7,800
Self insurance liabilities, long-term	$ 9,800	10,700
Software and Software Development Costs [Member] | Minimum [Member]
Deferred Software Costs
Property, Plant and Equipment, Useful Life	3 years
Software and Software Development Costs [Member] | Maximum [Member]
Deferred Software Costs
Property, Plant and Equipment, Useful Life	5 years
Reported Value Measurement [Member]
Financial Instruments
Fixed-rate debt	$ 300,000	300,000
Level 2 [Member]
Financial Instruments
Fixed-rate debt	309,000	315,000
Fair Value, Measurements, Recurring [Member] | Level 1 [Member] | Money Market Funds [Member]
Financial Instruments
Cash equivalents, fair value	$ 170,200	$ 137,600
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Top Ten Customers [Member]
Risks and Uncertainties
Concentration Risk Number of Customers | Number2	10
Concentration risk	29.00%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Top Two Customers [Member]
Risks and Uncertainties
Concentration Risk Number of Customers | Number2	2
Accounts Receivable [Member] | Credit Concentration Risk [Member] | Top Two Customers [Member]
Risks and Uncertainties
Concentration risk	10.00%
Accounts Receivable [Member] | Credit Concentration Risk [Member] | Single Customer [Member]
Risks and Uncertainties
Concentration risk		11.00%
Workforce Subject to Collective Bargaining Arrangements [Member] | Unionized Employees Concentration Risk [Member]
Risks and Uncertainties
Concentration risk	26.00%
Workforce Subject to Collective Bargaining Arrangements Expiring within One Year [Member] | Unionized Employees Concentration Risk [Member]
Risks and Uncertainties
Concentration risk	11.00%
Labor Concentration and Unions
Number of employees | employee	653
Building Materials Distribution [Member]
Revenue Recognition
Shipping and handling costs	$ 109,200	$ 104,800	$ 94,800

Summary of Significant Accoun44

Summary of Significant Accounting Policies (Details 2) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Inventory, Net [Abstract]
Finished goods and work in process	$ 292,826	$ 308,359
Logs	58,299	57,065
Other raw materials and supplies	33,732	29,037
Inventories	$ 384,857	$ 394,461

Summary of Significant Accoun45

Summary of Significant Accounting Policies (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 771,146	$ 691,693
Less accumulated depreciation	(368,480)	(323,565)
Property and equipment, net	402,666	368,128
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	36,876	36,819
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 106,269	96,804
Buildings [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	20
Buildings [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	40
Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 46,205	42,699
Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10
Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	15
Mobile equipment, information technology, and office furniture [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 109,702	93,620
Mobile equipment, information technology, and office furniture [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3
Mobile equipment, information technology, and office furniture [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	7
Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 437,433	410,633
Machinery and equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	7
Machinery and equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	12
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 34,661	$ 11,118

Summary of Significant Accoun46

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Details 4) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
New Accounting Pronouncement, Early Adoption [Line Items]
Total current assets	$ 785,570	$ 753,313
Deferred financing costs	6,616	7,149
Deferred income taxes - noncurrent	908	36,995
Total assets	1,248,606	1,213,336	$ 1,095,900
Long-term debt	344,589	294,266
Total liabilities and stockholders' equity	$ 1,248,606	1,213,336
New Accounting Pronouncement, Early Adoption, Effect [Member]
New Accounting Pronouncement, Early Adoption [Line Items]
Deferred income taxes - current		0
Total current assets		753,313
Deferred financing costs		0
Deferred income taxes - noncurrent		36,995
Total assets		1,213,336
Long-term debt		294,266
Total liabilities and stockholders' equity		1,213,336
Scenario, Previously Reported [Member]
New Accounting Pronouncement, Early Adoption [Line Items]
Deferred income taxes - current		20,311
Total current assets		773,624
Deferred financing costs		7,149
Deferred income taxes - noncurrent		16,684
Total assets		1,220,485
Long-term debt		301,415
Total liabilities and stockholders' equity		$ 1,220,485

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015		Dec. 31, 2014	Dec. 31, 2013		Feb. 04, 2013
Pretax income (loss) from domestic and foreign sources [Abstract]
Domestic		$ 79,414		$ 122,727	$ 82,529
Foreign		1,268		578	(4,381)
Income before income taxes		80,682		123,305	78,148
Deferred income tax provision (benefit) [Abstract]
Federal		(2,938)		27,568	17,618
State		555		5,023	3,172
Foreign		0		0	22
Total current		(2,383)		32,591	20,812
Federal		27,011		9,740	(54,611)
State		3,872		965	(4,989)
Foreign		0		0	0
Total deferred		30,883		10,705	(59,600)
Income tax provision (benefit)		28,500		43,296	(38,788)
Income Tax Rate Reconciliation [Abstract]
Income before income taxes		$ 80,682		$ 123,305	$ 78,148
Statutory U.S. income tax rate (as a percent)		35.00%		35.00%	35.00%
Statutory tax provision		$ 28,239		$ 43,157	$ 27,352
State taxes		3,006		4,097	2,545
Domestic production activities deduction		(299)		(2,031)	(1,326)
Other		$ (2,446)		$ (1,927)	$ 1,307
Effective income tax rate (as a percent)		35.30%		35.10%	(49.60%)
Income tax provision (benefit)		$ 28,500		$ 43,296	$ (38,788)
Recognition of beginning deferred tax balances		0		0	(68,666)	[1]
Income taxes paid, net		700		40,300	22,700
Deferred tax assets [Abstract]
Employee benefits		52,840	[2]	81,414
Inventories		6,618		6,733
Other		6,257		4,269
Gross deferred tax assets		75,599		108,255
Valuation allowance	[3]	(9,884)		(15,839)
Net deferred tax assets		65,715		92,416
Deferred tax liabilities [Abstract]
Property and equipment		58,692		50,199
Intangible assets and other		5,264		4,531
Other		851		691
Deferred tax liabilities		64,807		55,421
As reported on our Consolidated Balance Sheet [Abstract]
Total deferred tax assets, net		908		36,995			$ 68,700
Reconciliation of unrecognized tax benefits, roll forward
Balance as of January 1		309		0
Increases related to prior years' tax positions		431		172
Increases related to current year tax positions		145		137
Decreases related to prior years' tax positions		(7)		0
Balance as of December 31		878		309	0
Unrecognized Tax Benefits that Would Impact Effective Tax Rate		700		300
CANADA | Subsidiaries [Member]
Deferred tax assets [Abstract]
Foreign net operating loss carryforward and foreign other		9,884		15,839
Income tax expense, excluding discrete establishment of net deferred tax assets [Member]
Deferred income tax provision (benefit) [Abstract]
Income tax provision (benefit)		$ 28,500		$ 43,296	$ 29,878
Income Tax Rate Reconciliation [Abstract]
Effective income tax rate (as a percent)		35.30%		35.10%	38.20%
Income tax provision (benefit)		$ 28,500		$ 43,296	$ 29,878
[1]	On February 4, 2013, we converted from a limited liability company to a corporation. In addition, we elected to be treated as a corporation for federal and state income tax purposes effective as of January 1, 2013. Therefore, we have been subject to federal and state income tax expense since January 1, 2013. For tax purposes, our conversion from a limited liability company to a corporation was deemed a nontaxable transfer of Boise Cascade, L.L.C., assets and liabilities to Boise Cascade Company. As a result of our conversion to a corporation in February 2013, we recorded net deferred tax assets of $68.7 million, the effect of which was recorded as an income tax benefit in our Consolidated Statement of Operations for the year ended December 31, 2013.
[2]	The decrease primarily relates to the tax effect of changes in recorded pension liabilities. See Note 7, Retirement and Benefit Plans, for more information.
[3]	We have an investment in foreign subsidiaries, which at December 31, 2015 and 2014, had $9.9 million and $15.8 million, respectively, of deferred tax assets. Deferred tax assets are reduced by a valuation allowance when it is more likely than not that some portion of the deferred tax assets will not be realized. The foreign deferred tax assets results primarily from net operating losses and were fully offset by a valuation allowance. The net operating losses will expire beginning in 2026 through 2033.

Net Income Per Common Share (De

Net Income Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Earnings Per Share [Abstract]
Net Income	$ 2,300	$ 22,000	$ 20,200	$ 7,600	$ 15,700	$ 32,300	$ 26,400	$ 5,600	$ 52,182	$ 80,009	$ 116,936
Computation of basic and diluted net income (loss) per common share
Weighted average common shares outstanding during the period (for basic calculation)									39,239	39,412	40,203
Dilutive effect of other potential common shares									116	80	23
Weighted average common shares and potential common shares (for diluted calculation)									39,355	39,492	40,226
Net income per common share - Basic									$ 1.33	$ 2.03	$ 2.91
Net income per common share - Diluted									$ 1.33	$ 2.03	$ 2.91
Stock Awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive stock awards									100	200	100

Debt (Details)

Debt (Details) - USD ($)	Nov. 26, 2013	May. 08, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	May. 15, 2015	Aug. 15, 2013	Oct. 22, 2012
Debt [Line Items]
Long-term debt			$ 344,589,000	$ 294,266,000
Deferred financing costs			(6,616,000)	(7,149,000)
Interest paid			20,600,000	20,200,000	$ 18,400,000
Maturities of Long-term Debt [Abstract]
2,016			0
2,017			0
2,018			0
2,019			0
2,020			299,990,000
Thereafter			50,000,000
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			$ 1,215,000	$ 1,425,000
Interest rate			6.375%
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] [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 old 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%

Debt Asset-Based Revolving Cred

Debt Asset-Based Revolving Credit Facility (Details) - USD ($) $ in Thousands	May. 15, 2015	Mar. 09, 2015	Dec. 31, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Line of Credit Facility [Line Items]
Pension contributions	$ 40,000	$ 10,000		$ 54,257	$ 12,071	$ 10,739
Term Loan Due 2022 [Member] | Medium-term Notes [Member]
Line of Credit Facility [Line Items]
Term Loan, Face Amount	$ 50,000
Term Loan, Interest Rate During Period			1.96%
Term Loan, interest rate during period with patronage credits			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			$ 258,600	$ 258,600
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			$ 5,600	$ 5,600	$ 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%

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Leases [Abstract]
Operating leases, rent expense	$ 18,100	$ 17,500	$ 15,100
Future Minimum Lease Payments [Abstract]
2,016	13,556
2,017	13,403
2,018	13,043
2,019	12,570
2,020	11,551
Thereafter	44,156
Total	$ 108,279

Defined Contribution Plans (Det

Defined Contribution Plans (Details)	12 Months Ended
	Dec. 31, 2015USD ($)employee	Dec. 31, 2014USD ($)employee	Dec. 31, 2013USD ($)employee
Defined Contribution Plan Disclosure [Line Items]
Employer matching contribution, percentage of employees' pay	4.00%
Defined Contribution Plan, contributions paid	$ 10,100,000	$ 13,600,000	$ 13,200,000
Multiemployer Defined Contributory Trust Plan [Member]
Defined Contributory Trust [Abstract]
Number of employees in plan | employee	1,431	1,378	647
Required employer's contribution per hour per active employee	$ 0.75	$ 0.50	$ 0.45
Required defined contributory trust contribution, percent of earnings	4.00%	4.00%
Period Contributions	$ 2,800,000	$ 2,100,000	$ 600,000
Defined Contribution Savings Plan [Member] | Minimum [Member]
Defined Contribution Plan Disclosure [Line Items]
Percentage Contributed for Additional Performance Target		1.00%	1.00%
Defined Contribution Savings Plan [Member] | Maximum [Member]
Defined Contribution Plan Disclosure [Line Items]
Percentage Contributed for Additional Performance Target		2.00%	2.00%

Deferred Compensation Plan (Det

Deferred Compensation Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Deferred Compensation Plans [Line Items]
Imputed interest rate credited to the Deferred Compensation Plan participant's account as a percentage to Moody's Composite Average of Yields on Corporate Bonds	130.00%
Interest expense	$ 22,532	$ 22,049	$ 20,426
Deferred compensation liability	11,700	10,700
Accrued liabilities compensation and benefits [Member]
Deferred Compensation Plans [Line Items]
Deferred compensation liability	500	1,400
Other compensation and benefits [Member]
Deferred Compensation Plans [Line Items]
Deferred compensation liability	11,200	9,300
Deferred compensation arrangement with individual [Member]
Deferred Compensation Plans [Line Items]
Interest expense	$ 600	$ 600	$ 600

Postretirement Benefit Plans (D

Postretirement Benefit Plans (Details) - Multiemployer Health and Welfare Plan [Member]	7 Months Ended	12 Months Ended				17 Months Ended
	Dec. 31, 2015USD ($)employee	Dec. 31, 2015USD ($)employee	May. 31, 2015USD ($)	Dec. 31, 2014USD ($)employee	Dec. 31, 2013USD ($)employee	May. 31, 2014USD ($)
Multiemployer Plans [Line Items]
Number of employees in plan | employee	651	651		652	625
Required employer's contribution per hour per active employee	$ 5.50		$ 5.25			$ 5
Period Contributions		$ 7,600,000		$ 7,300,000	$ 6,900,000

Defined Benefit Plans (Details)

Defined Benefit Plans (Details) $ in Thousands		May. 15, 2015USD ($)	Mar. 09, 2015USD ($)	May. 14, 2015USD ($)		Dec. 31, 2015USD ($)Integer4Integer7		Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)Integer5Integer4Integer7	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Compensation and Retirement Disclosure [Abstract]
Number of qualified defined benefit pension plan | Integer4						1			1
Number of plans for hourly employees merged to the qualified defined benefit pension plan | Integer4						2			2
Change in Benefit Obligation
Benefit obligation at beginning of year				$ 513,798				$ 484,079	$ 513,798	$ 443,313
Service cost									739	1,682	$ 2,686
Interest cost									19,067	20,179	18,626
Actuarial (gain) loss									(27,817)	82,090
Benefits paid	[1]								(21,708)	(33,466)
Benefit obligation at end of year						$ 484,079			484,079	513,798	443,313
Change in plan assets
Fair value of plan assets at beginning of year				$ 363,959				399,462	363,959	357,280
Actual return on plan assets									2,954	28,074
Employer contributions									54,257	12,071
Benefits paid	[1]								(21,708)	(33,466)
Fair value of plan assets at end of year						399,462			399,462	363,959	357,280
Underfunded status						(84,617)			(84,617)	(149,839)
Amounts recognized on our Conolidated Balance Sheets
Current liabilities						(2,510)			(2,510)	(2,978)
Noncurrent liabilities						(82,107)			(82,107)	(146,861)
Net liability						(84,617)			(84,617)	(149,839)
Amounts recognized in accumulated other comprehensive loss
Net actuarial loss						75,801			75,801	89,592
Prior service cost						0			0	0
Net loss recognized						75,801			75,801	89,592
Defined Benefit Plan, lump-sum cash settlement										15,000
Accumulated benefit obligation						$ 484,100			484,100	513,800
Net Periodic Benefit Cost and Other Amounts Recognized in Other Comprehensive (Income) Loss
Service cost									739	1,682	2,686
Interest cost									19,067	20,179	18,626
Expected return on plan assets									(22,366)	(21,000)	(19,829)
Amortization of actuarial (gain) loss									4,884	(23)	9,202
Amortization of prior service costs and other									0	0	90
Plan settlement/curtailment expense									(501)	0	(214)
Net periodic benefit cost									2,825	838	10,989
Changes in plan assets and benefit obligations recognized in other comprehensive (income) loss
Net actuarial (gain) loss									(8,406)	75,016	(97,171)
Amortization of actuarial gain (loss)	[2]								(4,884)	23	(9,202)
Effects of settlements	[2]								(501)	0	0
Amortization of prior service cost and other	[2]								0	0	(304)
Total recognized in other comprehensive (income) loss									(13,791)	75,039	(106,677)
Total recognized in net periodic cost (benefit) and other comprehensive (income) loss									(10,966)	$ 75,877	$ (95,688)
Defined Benefit Plans, Estimated Future Net Periodic Benefit Cost For The Next Year									1,800
Defined Benefit Plan, Future Amortization of Loss									$ 1,900
Weighted Average Assumptions Used in Measurement of Benefit Obligation
Discount rate						4.05%			4.05%	3.75%
Rate of compensation increases	[3]					0.00%			0.00%	0.00%
Weighted Average Assumptions Used in Measurement of Net Periodic Benefit Cost
Discount rate				3.75%	[4]	3.90%	[4]			4.65%	3.75%
Expected long-term rate of return on plan assets				6.15%	[4]	5.85%	[4]			6.50%	6.50%
Rate of compensation increases	[3]								0.00%	0.00%	0.00%
Pension Contributions
Number of real property contributed to the qualified defined benefit pension plan | Integer7						4			4
Contributed properties leaseback transaction lease term									10 years
Number of extension options for contributed properties | Integer5									2
Extension terms of contributed properties									5 years
Annual rent escalation rate for contributed properties									2.00%
Pension contributions		$ 40,000	$ 10,000						$ 54,257	$ 12,071	$ 10,739
Lease payments included in pension contributions									1,300	1,100	$ 1,000
Estimated Future Contributions
Estimated 2016 contributions									4,000
Expected Future Benefit Payments
2,016						$ 22,796			22,796
2,017						22,391			22,391
2,018						23,755			23,755
2,019						24,879			24,879
2,020						25,796			25,796
Years 2021-2025						$ 138,480			$ 138,480
Equity Securities [Member]
Weighted Average Assumptions Used in Measurement of Net Periodic Benefit Cost
Defined Benefit Plan, Actual Plan Asset Allocations						42.00%			42.00%
Large-Cap U.S. equity securities [Member]
Change in plan assets
Fair value of plan assets at beginning of year	[5]			$ 111,599				91,622	$ 111,599
Fair value of plan assets at end of year	[5]					$ 91,622			$ 91,622	111,599
Target Plan Asset Allocation
Pension plan asset target allocation									23.00%
Small- and mid-cap U.S. equity securities [Member]
Change in plan assets
Fair value of plan assets at beginning of year	[6]			18,331				16,338	$ 18,331
Fair value of plan assets at end of year	[6]					16,338			$ 16,338	18,331
Target Plan Asset Allocation
Pension plan asset target allocation									4.00%
International Equity Securities [Member]
Change in plan assets
Fair value of plan assets at beginning of year	[7]			73,130				61,414	$ 73,130
Fair value of plan assets at end of year	[7]					61,414			$ 61,414	73,130
Target Plan Asset Allocation
Pension plan asset target allocation									16.00%
Fixed Income Securities (e) [Member]
Change in plan assets
Fair value of plan assets at beginning of year	[8]			125,706				178,019	$ 125,706
Fair value of plan assets at end of year	[8]					$ 178,019			$ 178,019	125,706
Weighted Average Assumptions Used in Measurement of Net Periodic Benefit Cost
Defined Benefit Plan, Actual Plan Asset Allocations						45.00%			45.00%
Target Plan Asset Allocation
Pension plan asset target allocation									45.00%
Hedge Fund [Member]
Change in plan assets
Fair value of plan assets at beginning of year	[9]			16,242				25,566	$ 16,242
Fair value of plan assets at end of year	[9]					$ 25,566			$ 25,566	16,242
Weighted Average Assumptions Used in Measurement of Net Periodic Benefit Cost
Defined Benefit Plan, Actual Plan Asset Allocations						7.00%			7.00%
Target Plan Asset Allocation
Pension plan asset target allocation									6.00%
Real Estate Funds [Member]
Change in plan assets
Fair value of plan assets at beginning of year	[10]			$ 17,802				$ 24,906	$ 17,802
Fair value of plan assets at end of year	[10]					$ 24,906			$ 24,906	$ 17,802
Weighted Average Assumptions Used in Measurement of Net Periodic Benefit Cost
Defined Benefit Plan, Actual Plan Asset Allocations						6.00%			6.00%
Target Plan Asset Allocation
Pension plan asset target allocation									6.00%
Scenario, Forecast [Member]
Weighted Average Assumptions Used in Measurement of Net Periodic Benefit Cost
Expected long-term rate of return on plan assets								5.10%
Emerging Markets Securities [Member] | International Equity Securities [Member]
Weighted Average Assumptions Used in Measurement of Net Periodic Benefit Cost
Defined Benefit Plan, Actual Plan Asset Allocations						16.00%			16.00%	23.00%
[1]	Benefits paid during the year ended December 31, 2014 include approximately $15 million of lump-sum cash payments to certain terminated and vested participants in settlement of pension obligations.
[2]	Represents amounts reclassified from accumulated other comprehensive loss. These amounts are included in the computation of net periodic pension cost. For additional information, see Note 7, Retirement and Benefit Plans.
[3]	Pension benefits for all salaried employees are frozen, resulting in an assumption for the rate of compensation increase of zero. In addition to the salaried benefits being frozen, there are currently no scheduled increases in pension benefit rates applicable to past service covering hourly employees who continue to accrue benefits.
[4]	Prior to the remeasurement of our qualified defined benefit pension plan on May 15, 2015, the discount rate and expected rate of return on plan assets were 3.75% and 6.15%. The discount rate and expected rate of return on plan assets after the May 15, 2015 remeasurement were 3.90% and 5.85%, respectively.
[5]	Invested in the Russell Large Cap U.S. Equity Fund at December 31, 2015 and the Russell Equity I Fund at December 31, 2014. Both funds seek returns that exceed the Russell 1000 Index by investing in large-capitalization stocks of the U.S. stock market. In addition, at December 31, 2015 and 2014, our investments in this category included the Russell 1000 Index Fund, which seeks to track the investment results of an index composed of large- and mid-capitalization stocks of the U.S. stock market.
[6]	Invested in the Russell Equity II Fund. The fund seeks returns that exceed the Russell 2500 Index by investing in the small- and mid-capitalization stocks of the U.S. stock market.
[7]	Invested in the Russell International Fund with Active Currency at December 31, 2015 and 2014, which benchmarks against the Russell Developed ex-U.S. Large Cap Index Net and seeks favorable total returns and additional diversification through investment in non-U.S. equity securities and active currency management. The fund participates primarily in the stock markets of Europe and the Pacific Rim and seeks to opportunistically add value through active investment in foreign currencies. In addition, at December 31, 2015 and 2014, our investments in this category included the Russell Emerging Market Fund, which benchmarks against the Russell Emerging Markets Index and is designed to maintain a broadly diversified exposure to emerging market countries. At December 31, 2015 and 2014, investments in emerging markets represent approximately 16% and 23%, respectively, of our international portfolio.
[8]	Invested in the Russell Multi-Manager Bond Fund at December 31, 2015 and 2014. The fund seeks to outperform the Barclays Capital U.S. Aggregate Bond Index over a full market cycle. The fund is designed to provide current income and, as a secondary objective, capital appreciation through a variety of diversified strategies, including sector rotation, modest interest rate timing, security selection, and tactical use of high-yield and emerging market bonds. In addition, at December 31, 2015 and 2014, our investments in this category included the Russell Long Duration Fixed Income Fund, which is designed to provide maximum total return through diversified strategies including sector rotation, modest interest rate timing, security selection, and tactical use of high-yield, emerging market bonds and other non-index securities.
[9]	Invested in the AQR Delta Offshore Fund. The fund seeks to produce high risk-adjusted returns while targeting a low long-term average correlation to traditional markets. The fund invests internationally in a broad range of instruments, including, but not limited to, equities, currencies, convertible securities, futures, forwards, options, swaps, and other derivative products. The fair value of the hedge fund is estimated using the NAV of the investments as a practical expedient for fair value. We have the ability to redeem these investments at NAV within the near term, and they are thus classified within Level 2.
[10]	Invested in the Russell Real Estate Equity Fund. Real estate investments include those in limited partnerships that invest in various domestic commercial and residential real estate projects. The fair values of real estate assets are typically determined by using income and/or cost approaches or a comparable sales approach, taking into consideration discount and capitalization rates, financial conditions, local market conditions, and the status of the capital markets, and they are thus classified within Level 3. Notwithstanding the above, the variety of valuation bases adopted and quality of management data of the underlying assets means that there are inherent difficulties in determining the value of the investments. Amounts realized on the sale of these investments may differ from the calculated values. We have the ability to redeem the real estate investments with a 110-calendar-day written notice prior to a quarterly trade date.

Fair Value Measurements of Plan

Fair Value Measurements of Plan Assets (Details) - USD ($) $ in Thousands		Dec. 31, 2015		Dec. 31, 2014		Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets		$ 399,462		$ 363,959		$ 357,280
Defined benefit plan receivables and accrued expenses, net		1,597		1,149
Large-Cap U.S. equity securities (b) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[1]	91,622		111,599
Small- and mid-cap U.S. equity securities (c) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[2]	16,338		18,331
International equity securities (d) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[3]	$ 61,414		$ 73,130
International equity securities (d) [Member] | Emerging Markets Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan actual plan asset allocations		16.00%		23.00%
Fixed Income Securities (e) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan actual plan asset allocations		45.00%
Defined benefit plan fair value of plan assets	[4]	$ 178,019		$ 125,706
Hedge fund (f) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan actual plan asset allocations		7.00%
Defined benefit plan fair value of plan assets	[5]	$ 25,566		16,242
Real Estate (g) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan actual plan asset allocations		6.00%
Defined benefit plan fair value of plan assets	[6]	$ 24,906		17,802
Total investments at fair value [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets		397,865		362,810
Level 1 [Member] | Large-Cap U.S. equity securities (b) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[1]	0		0
Level 1 [Member] | Small- and mid-cap U.S. equity securities (c) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[2]	0		0
Level 1 [Member] | International equity securities (d) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[3]	0		0
Level 1 [Member] | Fixed Income Securities (e) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[4]	0		0
Level 1 [Member] | Hedge fund (f) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[5]	0		0
Level 1 [Member] | Real Estate (g) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[6]	0		0
Level 1 [Member] | Total investments at fair value [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets		0		0
Level 2 [Member] | Large-Cap U.S. equity securities (b) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[1],[7]	91,622		111,599
Level 2 [Member] | Small- and mid-cap U.S. equity securities (c) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[2],[7]	16,338		18,331
Level 2 [Member] | International equity securities (d) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[3],[7]	61,414		73,130
Level 2 [Member] | Fixed Income Securities (e) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[4],[7]	178,019		125,706
Level 2 [Member] | Hedge fund (f) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[5],[7]	25,566		16,242
Level 2 [Member] | Real Estate (g) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[6],[7]	0		0
Level 2 [Member] | Total investments at fair value [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[7]	372,959		345,008
Level 3 [Member] | Large-Cap U.S. equity securities (b) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[1]	0		0
Level 3 [Member] | Small- and mid-cap U.S. equity securities (c) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[2]	0		0
Level 3 [Member] | International equity securities (d) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[3]	0		0
Level 3 [Member] | Fixed Income Securities (e) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[4]	0		0
Level 3 [Member] | Hedge fund (f) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[5]	0		0
Level 3 [Member] | Real Estate (g) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets		24,906	[6]	17,802	[6]	$ 16,055
Level 3 [Member] | Total investments at fair value [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets		$ 24,906		$ 17,802
[1]	Invested in the Russell Large Cap U.S. Equity Fund at December 31, 2015 and the Russell Equity I Fund at December 31, 2014. Both funds seek returns that exceed the Russell 1000 Index by investing in large-capitalization stocks of the U.S. stock market. In addition, at December 31, 2015 and 2014, our investments in this category included the Russell 1000 Index Fund, which seeks to track the investment results of an index composed of large- and mid-capitalization stocks of the U.S. stock market.
[2]	Invested in the Russell Equity II Fund. The fund seeks returns that exceed the Russell 2500 Index by investing in the small- and mid-capitalization stocks of the U.S. stock market.
[3]	Invested in the Russell International Fund with Active Currency at December 31, 2015 and 2014, which benchmarks against the Russell Developed ex-U.S. Large Cap Index Net and seeks favorable total returns and additional diversification through investment in non-U.S. equity securities and active currency management. The fund participates primarily in the stock markets of Europe and the Pacific Rim and seeks to opportunistically add value through active investment in foreign currencies. In addition, at December 31, 2015 and 2014, our investments in this category included the Russell Emerging Market Fund, which benchmarks against the Russell Emerging Markets Index and is designed to maintain a broadly diversified exposure to emerging market countries. At December 31, 2015 and 2014, investments in emerging markets represent approximately 16% and 23%, respectively, of our international portfolio.
[4]	Invested in the Russell Multi-Manager Bond Fund at December 31, 2015 and 2014. The fund seeks to outperform the Barclays Capital U.S. Aggregate Bond Index over a full market cycle. The fund is designed to provide current income and, as a secondary objective, capital appreciation through a variety of diversified strategies, including sector rotation, modest interest rate timing, security selection, and tactical use of high-yield and emerging market bonds. In addition, at December 31, 2015 and 2014, our investments in this category included the Russell Long Duration Fixed Income Fund, which is designed to provide maximum total return through diversified strategies including sector rotation, modest interest rate timing, security selection, and tactical use of high-yield, emerging market bonds and other non-index securities.
[5]	Invested in the AQR Delta Offshore Fund. The fund seeks to produce high risk-adjusted returns while targeting a low long-term average correlation to traditional markets. The fund invests internationally in a broad range of instruments, including, but not limited to, equities, currencies, convertible securities, futures, forwards, options, swaps, and other derivative products. The fair value of the hedge fund is estimated using the NAV of the investments as a practical expedient for fair value. We have the ability to redeem these investments at NAV within the near term, and they are thus classified within Level 2.
[6]	Invested in the Russell Real Estate Equity Fund. Real estate investments include those in limited partnerships that invest in various domestic commercial and residential real estate projects. The fair values of real estate assets are typically determined by using income and/or cost approaches or a comparable sales approach, taking into consideration discount and capitalization rates, financial conditions, local market conditions, and the status of the capital markets, and they are thus classified within Level 3. Notwithstanding the above, the variety of valuation bases adopted and quality of management data of the underlying assets means that there are inherent difficulties in determining the value of the investments. Amounts realized on the sale of these investments may differ from the calculated values. We have the ability to redeem the real estate investments with a 110-calendar-day written notice prior to a quarterly trade date.
[7]	Equity and fixed-income securities represent common collective trusts managed by Russell Trust Company. The funds are valued at the net asset value (NAV) provided by Russell Trust Company, the administrator of the funds. The NAV is a practical expedient for fair value and is based on the value of the assets owned by the fund, less liabilities at year-end. While the underlying assets are actively traded on an exchange, the funds are not. We have the ability to redeem these equity and fixed-income securities with a one-day notice.

Changes in Fair Value of Level

Changes in Fair Value of Level 3 Assets Rollforward (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015		Dec. 31, 2014
Level 3 Fair Value Rollforward
Fair value of plan assets at beginning of year		$ 363,959		$ 357,280
Fair value of plan assets at end of year		399,462		363,959
Real Estate Funds [Member]
Level 3 Fair Value Rollforward
Fair value of plan assets at beginning of year	[1]	17,802
Fair value of plan assets at end of year	[1]	24,906		17,802
Real Estate Funds [Member] | Level 3 [Member]
Level 3 Fair Value Rollforward
Fair value of plan assets at beginning of year		17,802	[1]	16,055
Purchases		4,500		0
Unrealized gain		2,604		1,747
Fair value of plan assets at end of year	[1]	$ 24,906		$ 17,802
[1]	Invested in the Russell Real Estate Equity Fund. Real estate investments include those in limited partnerships that invest in various domestic commercial and residential real estate projects. The fair values of real estate assets are typically determined by using income and/or cost approaches or a comparable sales approach, taking into consideration discount and capitalization rates, financial conditions, local market conditions, and the status of the capital markets, and they are thus classified within Level 3. Notwithstanding the above, the variety of valuation bases adopted and quality of management data of the underlying assets means that there are inherent difficulties in determining the value of the investments. Amounts realized on the sale of these investments may differ from the calculated values. We have the ability to redeem the real estate investments with a 110-calendar-day written notice prior to a quarterly trade date.

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) $ / shares in Units, $ in Thousands	1 Months Ended			12 Months Ended
	Feb. 28, 2015stock_awards	Feb. 28, 2014stock_awards	Feb. 28, 2013stock_awards$ / sharesshares	Dec. 31, 2015USD ($)tranch$ / sharesshares	Dec. 31, 2014USD ($)$ / sharesshares	Dec. 31, 2013USD ($)$ / sharesshares
Stock-Based Compensation [Abstract]
Maximum number of shares approved for issuance under stock-based compensation plan				3,100,000
Number of shares available for future issuance under stock-based compensation plan				2,400,000
Number of types of stock-based awards granted (in types) | stock_awards	2	2	3
Fair Market Value of Awards | $				$ 4,900	$ 4,600
Stock-based compensation expense | $				5,825	5,916	$ 2,869
Tax benefit from compensation expense | $				2,200	$ 2,200	$ 1,100
Unrecognized compensation expense | $				$ 4,600
Unrecognized Compensation, Period for Recognition				1 year 6 months
Stock-Based Compensation Awards [Abstract]
Performance Shares that could be awarded, as a percentage of target amount, minimum				0.00%
Performance Shares that could be awarded, as a percentage of target amount, maximum				200.00%
Performance Shares Target Percentage Earned					129.00%	112.00%
Options granted			161,257
Options, weighted average exercise price granted | $ / shares			$ 27.19
Number of Options [Abstract]
Outstanding, December 31, 2014				141,232
Exercised				(8,705)
Cancelled/Forfeited				(15,245)
Outstanding, December 31, 2015				117,282	141,232
Vested and expected to vest, December 31, 2015				117,152
Exercisable, December 31, 2015				82,415
Weighted Average Exercise Price Per Option [Abstract]
Outstanding, December 31, 2014 | $ / shares				$ 27.19
Exercised | $ / shares				27.19
Cancelled/Forfeited | $ / shares				27.19
Outstanding, December 31, 2015 | $ / shares				27.19	$ 27.19
Vested and expected to vest, December 31, 2015 | $ / shares				27.19
Exercisable, December 31, 2015 | $ / shares				$ 27.19
Weighted Average Remaining Contractual Life [Abstract]
Weighted average remaining life (years), Outstanding, December 31, 2015				6 years 3 months
Weighted average remaining life (years), Vested and expected to vest, December 31, 2015				6 years 3 months
Weighted average remaining life (years), Exercisable, December 31, 2015				5 years 11 months
Aggregate Intrinsic Value [Abstract]
Aggregate intrinsic value (thousands), Outstanding, December 31, 2015 | $				$ 0
Aggregate intrinsic value (thousands), Vested and expected to vest, December 31, 2015 | $				0
Aggregate intrinsic value (thousands), Exercisable, December 31, 2015 | $				0
Intrinsic value of stock options exercised during period | $				100	$ 100
Proceeds received from exercise of stock options during period | $				200	200
Assumptions used to calculate the fair value of stock options [Abstract]
Expected volatility						60.90%
Expected life (in years)						6 years
Risk-free interest rate						1.00%
Expected dividends						0.00%
Weighted average fair value per option granted | $ / shares						$ 14.87
Performance Shares [Member]
Stock-Based Compensation [Abstract]
Stock-based compensation expense | $				$ 2,295	$ 3,169	$ 1,932
Number of shares [Abstract]
Outstanding, December 31, 2014				116,559
Granted				116,636	100,692	90,124
Performance condition adjustment				27,438
Vested				(112,552)
Forfeited				(13,295)
Outstanding, December 31, 2015				134,786	116,559
Weighted Average Grant Date Fair Value [Abstract]
Outstanding, December 31, 2014 | $ / shares				$ 29.66
Granted | $ / shares				36.17	$ 30.32	$ 26.65
Performance condition adjustment | $ / shares				30.32
Vested | $ / shares				29.70
Forfeited | $ / shares				32.81
Outstanding, December 31, 2015 | $ / shares				$ 35.09	$ 29.66
Performance Shares [Member] | Officers and other employees [Member]
Stock-Based Compensation Awards [Abstract]
Number of equal tranches for annual vesting (in tranches) | tranch				3
Performance Shares [Member] | Retirement-eligible employees [Member]
Stock-Based Compensation Awards [Abstract]
Percentage of share-based awards that are subject to shorter vesting				100.00%
Minimum age for shorter vesting, if employee has at least 15 years of service				62 years
Eligibility for shorter vesting at age of 62, minimum period of service				15 years
Minimum age for shorter vesting, if employee does not have at least 15 years of service				65 years
Restricted Stock Units (RSUs) [Member]
Stock-Based Compensation [Abstract]
Stock-based compensation expense | $				$ 2,995	$ 2,018	$ 274
Number of shares [Abstract]
Outstanding, December 31, 2014				64,864
Granted				140,167	128,497	14,161
Vested				(41,026)
Forfeited				(10,662)
Outstanding, December 31, 2015				153,343	64,864
Weighted Average Grant Date Fair Value [Abstract]
Outstanding, December 31, 2014 | $ / shares				$ 30.45
Granted | $ / shares				36.16	$ 30.41	$ 26.65
Vested | $ / shares				30.50
Forfeited | $ / shares				34
Outstanding, December 31, 2015 | $ / shares				$ 35.41	$ 30.45
Restricted Stock Units (RSUs) [Member] | Officers and other employees [Member]
Stock-Based Compensation Awards [Abstract]
Number of equal tranches for annual vesting (in tranches) | tranch				3
Restricted Stock Units (RSUs) [Member] | Retirement-eligible employees [Member]
Stock-Based Compensation Awards [Abstract]
Percentage of share-based awards that are subject to shorter vesting				100.00%
Minimum age for shorter vesting, if employee has at least 15 years of service				62 years
Eligibility for shorter vesting at age of 62, minimum period of service				15 years
Minimum age for shorter vesting, if employee does not have at least 15 years of service				65 years
Restricted Stock Units (RSUs) [Member] | Nonemployee Directors [Member]
Stock-Based Compensation Awards [Abstract]
Vesting period (in years)				1 year
Delivery of vested awards, minimum period following termination				6 months
Employee Stock Option [Member]
Stock-Based Compensation [Abstract]
Stock-based compensation expense | $				$ 535	$ 729	$ 663
Stock-Based Compensation Awards [Abstract]
Vesting period (in years)				3 years
Contractual term				10 years

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($) $ / shares in Units, $ in Thousands		Jul. 30, 2013	Feb. 11, 2013	Feb. 04, 2013	Feb. 24, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Feb. 25, 2015
Common stock, authorized						300,000,000	300,000,000
Preferred stock, authorized						50,000,000	50,000,000
Preferred Stock, issued						0	0
Preferred Stock, outstanding						0	0
Common stock, issued						43,412,660	43,282,201
Common stock, outstanding						38,825,687	39,418,139
Net proceeds from issuance of common stock						$ 0	$ 0	$ 262,488
Reclassification of accumulated deficit to additional paid-in capital upon conversion from an LLC to a C Corporation								0
Stock repurchase program, number of shares authorized for repurchase									2,000,000
Treasury stock, acquired						23,711		100,000
Accumulated Other Comprehensive Income (Loss) [Abstract]
Beginning Balance, net of taxes				$ (121,229)	$ (93,015)	(101,498)	(55,249)	(121,229)
Net actuarial gain (loss), current-period changes, before taxes						8,406	(75,016)	97,171
Amortization of actuarial loss, amounts reclassified from accumulated other comprehensive loss, before taxes	[1]					4,884	(23)	9,202
Effects of settlements, amounts reclassified from accumulated other comprehensive loss, before taxes	[1]					501	0	0
Amortization of prior service costs and other, amounts reclassified from accumulated other comprehensive loss, before taxes	[1]					0	0	304
Income taxes						(5,308)	28,790	(40,697)
Ending Balance, net of taxes						$ (93,015)	$ (101,498)	(55,249)
Retained Earnings (Accumulated Deficit) [Member]
Reclassification of accumulated deficit to additional paid-in capital upon conversion from an LLC to a C Corporation				32,000				32,000
Additional Paid-in Capital [Member]
Reclassification of accumulated deficit to additional paid-in capital upon conversion from an LLC to a C Corporation				$ (32,000)				$ (32,000)
Treasury Stock [Member]
Treasury stock, shares acquired						722,911		3,864,000
Treasury stock, acquired						$ 23,711		$ 100,000
Treasury stock acquired, average cost per share						$ 32.80
Treasury Stock [Member] | Subsequent Event [Member]
Treasury stock, shares acquired					180,100
Treasury stock, acquired					$ 2,600
Treasury stock acquired, average cost per share					$ 14.62
Majority Shareholder [Member]
Treasury stock, acquired		$ 100,000
Treasury stock, shares acquired		3,864,062
IPO [Member]
Shares of common stock issued in IPO			13,529,412
Net proceeds from issuance of common stock			$ 262,500
Payments of Underwriting Discounts And Commissions			19,200
Offering expenses			$ 2,500
[1]	Represents amounts reclassified from accumulated other comprehensive loss. These amounts are included in the computation of net periodic pension cost. For additional information, see Note 7, Retirement and Benefit Plans.

Acquisitions (Details)

Acquisitions (Details) - Scenario, Forecast [Member] - Georgia-Pacific Engineered Lumber Production Facilities [Member] $ in Millions	6 Months Ended
	Jun. 30, 2016USD ($)
Business Acquisition [Line Items]
Purchase price of acquisition	$ 215
Acquisition assumed working capital amount	25
Cash paid to finance acquisition	90
Debt incurred to finance acquisition	$ 130

Goodwill and Intangible Asset61

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Goodwill [Abstract]
Balance at December 31, 2015 and 2014	$ 21,823	$ 21,823
Intangible assets [Abstract]
Expected annual intangible amortization expense	100
Customer relationships, Accumulated amortization	(210)	(117)
Intangible assets, Gross carrying amount	10,300	10,300
Intangible assets, Net carrying amount	$ 10,090	10,183
Customer Relationships [Member] | Chester Wood Products LLC and Moncure Plywood LLC [Member]
Intangible assets [Abstract]
Intangible asset, useful life	15 years
Customer relationships, Accumulated amortization	$ (210)	(117)
Intangible assets, Net carrying amount	1,190	1,283
Finite-Lived Intangible Assets, Gross	1,400	1,400
Trade names and trademarks [Member]
Intangible assets [Abstract]
Trade names and trademarks, Gross carrying amount	8,900	8,900
Intangible assets, Net carrying amount	8,900	8,900
Building Materials Distribution [Member]
Goodwill [Abstract]
Balance at December 31, 2015 and 2014	5,593	5,593
Wood Products [Member]
Goodwill [Abstract]
Balance at December 31, 2015 and 2014	16,230	16,230
Corporate and Other [Member]
Goodwill [Abstract]
Balance at December 31, 2015 and 2014	$ 0	$ 0

Outsourcing Services Agreement

Outsourcing Services Agreement (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Outsourcing Services Agreement [Abstract]
Outsourced corporate staff costs	$ 11.8	$ 15.1	$ 15.5

Transactions with Related Par63

Transactions with Related Parties (Details) - USD ($) $ in Thousands	Jul. 30, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Treasury stock, acquired		$ 23,711		$ 100,000
Majority Shareholder [Member]
Related Party Transaction [Line Items]
Treasury stock, shares acquired	3,864,062
Treasury stock, acquired	$ 100,000
Unconsolidated variable interest entity | Louisiana Timber Procurement Company, L.L.C. (LTP) [Member]
Related Party Transaction [Line Items]
Variable Interest Entity, Ownership Percentage		50.00%
Revenue from Related Parties		$ 20,700	$ 28,700	22,100
Related Parties Amount in Cost of Sales		$ 88,800	$ 75,800	$ 67,500
Unconsolidated variable interest entity | Louisiana Timber Procurement Company, L.L.C. (LTP) [Member] | Packaging Corporation of America (PCA) [Member]
Related Party Transaction [Line Items]
Variable Interest Entity, Ownership Percentage		50.00%

Financial Instrument Risk Finan

Financial Instrument Risk Financial Instruments Risk (Details) $ in Millions	Feb. 16, 2016USD ($)
Subsequent Event [Member] | Cash Flow Hedging [Member] | Interest Rate Swap [Member]
Derivative [Line Items]
Derivative, Notional Amount	$ 50

Segment sales to external custo

Segment sales to external customers by product line (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Sep. 30, 2014USD ($)	Jun. 30, 2014USD ($)	Mar. 31, 2014USD ($)	Dec. 31, 2015USD ($)segment	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)Number2
Segment Reporting [Abstract]
Number of Reportable Segments | segment									3
Sales to external customers [Line Items]
Revenue from External Customers	$ 876,500	$ 991,600	$ 955,400	$ 809,900	$ 862,000	$ 983,300	$ 961,200	$ 767,200	$ 3,633,415	$ 3,573,732	$ 3,273,496
Foreign unaffiliated customers [Member]
Sales to external customers [Line Items]
Revenue from External Customers									84,900	76,200	87,200
Intersegment Eliminations [Member]
Sales to external customers [Line Items]
Revenue from External Customers									(540,000)	(529,900)	$ (460,200)
Wood Products and Building Materials Distribution [Member] | Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | One Customer [Member]
Sales to external customers [Line Items]
Concentration Risk Number of Customers | Number2											1
Concentration risk, sales											$ 350,900
Concentration of credit risk											10.00%
Wood Products [Member]
Sales to external customers [Line Items]
Revenue from External Customers									742,300	787,200	$ 674,000
Wood Products [Member] | Intersegment Eliminations [Member]
Sales to external customers [Line Items]
Revenue from External Customers									$ (539,800)	(529,800)	(460,100)
Wood Products [Member] | Intersegment Eliminations [Member] | Building Materials Distribution [Member]
Sales to external customers [Line Items]
Intersegment sales as a percentage to total sales (as a percent)									42.00%
Wood Products [Member] | Plywood and veneer [Member]
Sales to external customers [Line Items]
Revenue from External Customers									$ 385,500	413,600	367,800
Wood Products [Member] | Engineered wood products [Member]
Sales to external customers [Line Items]
Revenue from External Customers									127,200	125,900	104,400
Wood Products [Member] | Lumber [Member]
Sales to external customers [Line Items]
Revenue from External Customers									96,500	113,700	97,300
Wood Products [Member] | Byproducts [Member]
Sales to external customers [Line Items]
Revenue from External Customers									62,000	56,100	42,500
Wood Products [Member] | Particleboard [Member]
Sales to external customers [Line Items]
Revenue from External Customers									51,600	52,300	40,200
Wood Products [Member] | Other [Member]
Sales to external customers [Line Items]
Revenue from External Customers									19,500	25,700	21,700
Building Materials Distribution [Member]
Sales to external customers [Line Items]
Revenue from External Customers									2,891,100	2,786,500	2,599,500
Building Materials Distribution [Member] | Intersegment Eliminations [Member]
Sales to external customers [Line Items]
Revenue from External Customers									(200)	(100)	(100)
Building Materials Distribution [Member] | Commodity [Member]
Sales to external customers [Line Items]
Revenue from External Customers									1,343,400	1,376,100	1,333,200
Building Materials Distribution [Member] | General line [Member]
Sales to external customers [Line Items]
Revenue from External Customers									1,037,800	937,300	857,900
Building Materials Distribution [Member] | Engineered wood products [Member]
Sales to external customers [Line Items]
Revenue from External Customers									$ 509,900	$ 473,100	$ 408,400

Segment Information (Details)

Segment Information (Details) $ in Thousands		3 Months Ended								12 Months Ended
		Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Sep. 30, 2014USD ($)	Jun. 30, 2014USD ($)	Mar. 31, 2014USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)Integer3
Segment Reporting Information
Sales		$ 876,500	$ 991,600	$ 955,400	$ 809,900	$ 862,000	$ 983,300	$ 961,200	$ 767,200	$ 3,633,415	$ 3,573,732	$ 3,273,496
Income before income taxes										80,682	123,305	78,148
Depreciation and amortization										55,578	51,439	38,038
EBITDA	[1]									158,500	196,600	136,400
Capital expenditures										87,500	61,200	148,800
Assets		1,248,606				1,213,336				1,248,606	1,213,336	1,095,900
Interest expense										(22,532)	(22,049)	(20,426)
Interest income										323	237	241
Acquisitions of businesses and facilities										0	0	103,029
Pension expense										2,825	838	10,989
Wood Products [Member]
Segment Reporting Information
Sales										742,300	787,200	674,000
Depreciation and amortization										43,300	41,500	28,700
EBITDA	[1],[2]									107,500	149,800	106,300
Capital expenditures										68,800	40,300	133,600	[3]
Assets		556,000				533,100				556,000	533,100	514,500
Acquisitions of businesses and facilities												$ 103,000
Number of Manufacturing Facilities Acquired | Integer3												2
Pension expense											400	$ 7,600
Building Materials Distribution [Member]
Segment Reporting Information
Sales										2,891,100	2,786,500	2,599,500
Depreciation and amortization										11,900	9,800	9,200
EBITDA	[1],[2]									72,700	66,500	49,200
Capital expenditures										14,500	20,300	14,700
Assets		506,300				483,600				506,300	483,600	456,100
Pension expense											300	3,100
Corporate and Other [Member]
Segment Reporting Information
Sales										0	0	0
Depreciation and amortization										400	200	100
EBITDA	[1],[2]									(21,700)	(19,800)	(19,100)
Capital expenditures										4,300	600	500
Assets		$ 186,300				$ 196,700				186,300	196,700	125,200
Operating Segments [Member]
Segment Reporting Information
Income before income taxes										102,900	145,100	98,300
Operating Segments [Member] | Wood Products [Member]
Segment Reporting Information
Sales										1,282,100	1,317,000	1,134,100
Income before income taxes	[2]									64,200	108,400	77,700
Operating Segments [Member] | Building Materials Distribution [Member]
Segment Reporting Information
Sales										2,891,300	2,786,700	2,599,600
Income before income taxes	[2]									60,800	56,700	39,900
Operating Segments [Member] | Corporate and Other [Member]
Segment Reporting Information
Sales										0	0	0
Income before income taxes	[2]									(22,100)	(19,900)	(19,300)
Intersegment Eliminations [Member]
Segment Reporting Information
Sales										(540,000)	(529,900)	(460,200)
Intersegment Eliminations [Member] | Wood Products [Member]
Segment Reporting Information
Sales										(539,800)	(529,800)	(460,100)
Intersegment Eliminations [Member] | Building Materials Distribution [Member]
Segment Reporting Information
Sales										(200)	(100)	(100)
Intersegment Eliminations [Member] | Corporate and Other [Member]
Segment Reporting Information
Sales										$ 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: Year Ended December 31 2015 2014 2013 (millions)Net income (1) $52.2 $80.0 $116.9Interest expense 22.5 22.0 20.4Interest income (0.3) (0.2) (0.2)Income tax provision (benefit) (1) 28.5 43.3 (38.8)Depreciation and amortization 55.6 51.4 38.0EBITDA $158.5 $196.6 $136.4 _______________________________________ (1)The year ended December 31, 2013, includes a $68.7 million income tax benefit associated with the recording of net deferred tax assets upon our conversion to a corporation.
[2]	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 year ended December 31, 2014, pension expense of $0.4 million and $0.3 million, respectively, was recorded in the Wood Products and Building Materials Distribution segments compared with $7.6 million and $3.1 million, respectively, of pension expense in 2013.
[3]	Capital spending in 2013 for Wood Products includes $103.0 million for the acquisition of two plywood manufacturing facilities in the Carolinas.

Reconciliation of Net Income (L

Reconciliation of Net Income (Loss) to EBITDA (Details) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
		Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting [Abstract]
Net Income		$ 2,300	$ 22,000	$ 20,200	$ 7,600	$ 15,700	$ 32,300	$ 26,400	$ 5,600	$ 52,182	$ 80,009	$ 116,936
Interest expense										22,532	22,049	20,426
Interest income										(323)	(237)	(241)
Income tax provision (benefit)										28,500	43,296	(38,788)
Depreciation and amortization										55,578	51,439	38,038
EBITDA	[1]									158,500	196,600	136,400
Income tax benefit										$ 0	$ 0	$ (68,666)	[2]
[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: Year Ended December 31 2015 2014 2013 (millions)Net income (1) $52.2 $80.0 $116.9Interest expense 22.5 22.0 20.4Interest income (0.3) (0.2) (0.2)Income tax provision (benefit) (1) 28.5 43.3 (38.8)Depreciation and amortization 55.6 51.4 38.0EBITDA $158.5 $196.6 $136.4 _______________________________________ (1)The year ended December 31, 2013, includes a $68.7 million income tax benefit associated with the recording of net deferred tax assets upon our conversion to a corporation.
[2]	On February 4, 2013, we converted from a limited liability company to a corporation. In addition, we elected to be treated as a corporation for federal and state income tax purposes effective as of January 1, 2013. Therefore, we have been subject to federal and state income tax expense since January 1, 2013. For tax purposes, our conversion from a limited liability company to a corporation was deemed a nontaxable transfer of Boise Cascade, L.L.C., assets and liabilities to Boise Cascade Company. As a result of our conversion to a corporation in February 2013, we recorded net deferred tax assets of $68.7 million, the effect of which was recorded as an income tax benefit in our Consolidated Statement of Operations for the year ended December 31, 2013.

Commitments, Legal Proceeding68

Commitments, Legal Proceedings and Contingencies, and Guarantees (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Long-term Purchase Commitment [Line Items]
Long-term debt	$ 344,589	$ 294,266
6.375% Senior Notes Due 2020 [Member] | Senior notes [Member]
Long-term Purchase Commitment [Line Items]
Long-term debt	$ 299,990	$ 299,990
Interest rate	6.375%
Inventories [Member] | Log and fiber [Member]
Long-term Purchase Commitment [Line Items]
Purchase obligations and commitments	$ 74,000
Inventories [Member] | Energy [Member]
Long-term Purchase Commitment [Line Items]
Purchase obligations and commitments	$ 12,900

Quarterly Results of Operatio69

Quarterly Results of Operations (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]
Sales	$ 876,500	$ 991,600	$ 955,400	$ 809,900	$ 862,000	$ 983,300	$ 961,200	$ 767,200	$ 3,633,415	$ 3,573,732	$ 3,273,496
Income from operations	7,700	40,400	37,400	17,700	28,900	56,200	45,900	14,600	103,189	145,549	98,757
Net Income	$ 2,300	$ 22,000	$ 20,200	$ 7,600	$ 15,700	$ 32,300	$ 26,400	$ 5,600	$ 52,182	$ 80,009	$ 116,936
Net income per common share, Basic and Diluted	$ 0.06	$ 0.56	$ 0.51	$ 0.19	$ 0.40	$ 0.82	$ 0.67	$ 0.14

Consolidating Guarantor and N70

Consolidating Guarantor and Nonguarantor Financial Information (Details)	Dec. 31, 2015
6.375% Senior Notes Due 2020 [Member] | Guarantor Subsidiaries [Member]
Entity Information [Line Items]
Percent owned by Boise Cascade	100.00%

Consolidating Statements of Com

Consolidating Statements of Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Sales
Sales	$ 876,500	$ 991,600	$ 955,400	$ 809,900	$ 862,000	$ 983,300	$ 961,200	$ 767,200	$ 3,633,415	$ 3,573,732	$ 3,273,496
Materials, labor, and other operating expenses (excluding depreciation)									3,153,520	3,065,671	2,846,614
Costs and expenses
Depreciation and amortization									55,578	51,439	38,038
Selling and distribution expenses									273,308	264,173	245,283
General and administrative expenses									49,425	48,489	45,489
Other (income) expense, net									(1,605)	(1,589)	(685)
Total costs and expenses									3,530,226	3,428,183	3,174,739
Income (loss) from operations	7,700	40,400	37,400	17,700	28,900	56,200	45,900	14,600	103,189	145,549	98,757
Foreign currency exchange gain (loss)									(298)	(432)	(424)
Interest expense									(22,532)	(22,049)	(20,426)
Interest income									323	237	241
Total nonoperating income (expense)									(22,507)	(22,244)	(20,609)
Income (loss) before income taxes and equity in net income of affiliates									80,682	123,305	78,148
Income tax (provision) benefit									(28,500)	(43,296)	38,788
Income (loss) before equity in net income of affiliates									52,182	80,009	116,936
Equity in net income of affiliates									0	0	0
Net Income (Loss)	$ 2,300	$ 22,000	$ 20,200	$ 7,600	$ 15,700	$ 32,300	$ 26,400	$ 5,600	52,182	80,009	116,936
Defined benefit pension plans
Net actuarial gain (loss)									5,171	(46,234)	60,100
Amortization of actuarial (gain) loss									3,004	(15)	5,692
Effects of settlements									308	0	0
Amortization of prior service costs									0	0	188
Other comprehensive income (loss), net of tax									8,483	(46,249)	65,980
Comprehensive income									60,665	33,760	182,916
Boise Cascade Company (Parent) [Member]
Sales
Sales									0	0	0
Materials, labor, and other operating expenses (excluding depreciation)									1,180	0	0
Costs and expenses
Depreciation and amortization									369	179	140
Selling and distribution expenses									910	0	0
General and administrative expenses									19,576	19,252	18,786
Other (income) expense, net									(369)	(26)	(150)
Total costs and expenses									21,666	19,405	18,776
Income (loss) from operations									(21,666)	(19,405)	(18,776)
Foreign currency exchange gain (loss)									(492)	(379)	(292)
Interest expense									(22,442)	(22,049)	(20,426)
Interest income									155	32	83
Total nonoperating income (expense)									(22,779)	(22,396)	(20,635)
Income (loss) before income taxes and equity in net income of affiliates									(44,445)	(41,801)	(39,411)
Income tax (provision) benefit									(28,610)	(43,402)	38,656
Income (loss) before equity in net income of affiliates									(73,055)	(85,203)	(755)
Equity in net income of affiliates									125,237	165,212	117,691
Net Income (Loss)									52,182	80,009	116,936
Defined benefit pension plans
Net actuarial gain (loss)									5,171	(46,234)	60,100
Amortization of actuarial (gain) loss									3,004	(15)	5,692
Effects of settlements									308
Amortization of prior service costs											188
Other comprehensive income (loss), net of tax									8,483	(46,249)	65,980
Comprehensive income									60,665	33,760	182,916
Guarantor Subsidiaries [Member]
Sales
Sales									3,622,057	3,560,416	3,258,873
Materials, labor, and other operating expenses (excluding depreciation)									3,146,085	3,057,603	2,831,103
Costs and expenses
Depreciation and amortization									54,077	50,070	36,682
Selling and distribution expenses									270,409	261,749	242,743
General and administrative expenses									28,916	27,573	26,135
Other (income) expense, net									(856)	(889)	324
Total costs and expenses									3,498,631	3,396,106	3,136,987
Income (loss) from operations									123,426	164,310	121,886
Foreign currency exchange gain (loss)									355	18	(115)
Interest expense									(90)	0	0
Interest income									168	205	158
Total nonoperating income (expense)									433	223	43
Income (loss) before income taxes and equity in net income of affiliates									123,859	164,533	121,929
Income tax (provision) benefit									110	106	154
Income (loss) before equity in net income of affiliates									123,969	164,639	122,083
Equity in net income of affiliates									0	0	0
Net Income (Loss)									123,969	164,639	122,083
Defined benefit pension plans
Net actuarial gain (loss)									0	0	0
Amortization of actuarial (gain) loss									0	0	0
Effects of settlements									0
Amortization of prior service costs											0
Other comprehensive income (loss), net of tax									0	0	0
Comprehensive income									123,969	164,639	122,083
Non-guarantor Subsidiaries [Member]
Sales
Sales									32,023	31,540	26,882
Materials, labor, and other operating expenses (excluding depreciation)									27,853	27,956	28,338
Costs and expenses
Depreciation and amortization									1,132	1,190	1,216
Selling and distribution expenses									1,989	2,424	2,540
General and administrative expenses									0	0	0
Other (income) expense, net									(380)	(674)	(859)
Total costs and expenses									30,594	30,896	31,235
Income (loss) from operations									1,429	644	(4,353)
Foreign currency exchange gain (loss)									(161)	(71)	(17)
Interest expense									0	0	0
Interest income									0	0	0
Total nonoperating income (expense)									(161)	(71)	(17)
Income (loss) before income taxes and equity in net income of affiliates									1,268	573	(4,370)
Income tax (provision) benefit									0	0	(22)
Income (loss) before equity in net income of affiliates									1,268	573	(4,392)
Equity in net income of affiliates									0	0	0
Net Income (Loss)									1,268	573	(4,392)
Defined benefit pension plans
Net actuarial gain (loss)									0	0	0
Amortization of actuarial (gain) loss									0	0	0
Effects of settlements									0
Amortization of prior service costs											0
Other comprehensive income (loss), net of tax									0	0	0
Comprehensive income									1,268	573	(4,392)
Consolidation, Eliminations [Member]
Sales
Sales									(20,665)	(18,224)	(12,259)
Materials, labor, and other operating expenses (excluding depreciation)									(21,598)	(19,888)	(12,827)
Costs and expenses
Depreciation and amortization									0	0	0
Selling and distribution expenses									0	0	0
General and administrative expenses									933	1,664	568
Other (income) expense, net									0	0	0
Total costs and expenses									(20,665)	(18,224)	(12,259)
Income (loss) from operations									0	0	0
Foreign currency exchange gain (loss)									0	0	0
Interest expense									0	0	0
Interest income									0	0	0
Total nonoperating income (expense)									0	0	0
Income (loss) before income taxes and equity in net income of affiliates									0	0	0
Income tax (provision) benefit									0	0	0
Income (loss) before equity in net income of affiliates									0	0	0
Equity in net income of affiliates									(125,237)	(165,212)	(117,691)
Net Income (Loss)									(125,237)	(165,212)	(117,691)
Defined benefit pension plans
Net actuarial gain (loss)									0	0	0
Amortization of actuarial (gain) loss									0	0	0
Effects of settlements									0
Amortization of prior service costs											0
Other comprehensive income (loss), net of tax									0	0	0
Comprehensive income									(125,237)	(165,212)	(117,691)
Reportable Legal Entities [Member] | Boise Cascade Company (Parent) [Member]
Sales
Sales									0	0	0
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Sales
Sales									3,622,057	3,560,416	3,258,873
Reportable Legal Entities [Member] | Non-guarantor Subsidiaries [Member]
Sales
Sales									11,358	13,316	14,623
Consolidation, Eliminations [Member]
Sales
Sales									(20,665)	(18,224)	(12,259)
Costs and expenses
Equity in net income of affiliates									(125,237)	(165,212)	(117,691)
Net Income (Loss)									(125,237)	(165,212)	(117,691)
Consolidation, Eliminations [Member] | Boise Cascade Company (Parent) [Member]
Sales
Sales									0	0	0
Consolidation, Eliminations [Member] | Guarantor Subsidiaries [Member]
Sales
Sales									$ 0	$ 0	$ 0

Consolidating Balance Sheets (D

Consolidating Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Current Assets
Cash and cash equivalents	$ 184,496	$ 163,549	$ 118,249	$ 45,893
Receivables
Trade, less allowances	187,138	172,314
Related parties	1,065	821
Other	10,861	7,311
Inventories	384,857	394,461
Prepaid expenses and other	17,153	14,857
Total current assets	785,570	753,313
Property and equipment, net	402,666	368,128
Timber deposits	15,848	13,819
Goodwill	21,823	21,823
Intangible assets, net	10,090	10,183
Deferred income taxes	908	36,995
Other assets	11,701	9,075
Investments in affiliates	0	0
Total assets	1,248,606	1,213,336	1,095,900
Accounts payable
Trade	159,029	150,693
Related parties	1,442	1,743
Accrued liabilities
Compensation and benefits	54,712	66,170
Interest payable	3,389	3,298
Other	40,078	33,286
Total current liabilities	258,650	255,190
Debt
Long-term debt	344,589	294,266
Other
Compensation and benefits	93,355	156,218
Other long-term liabilities	17,342	15,274
Total other liabilities	$ 110,697	$ 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	508,066	502,739
Accumulated other comprehensive loss	(93,015)	(101,498)	(55,249)	(121,229)
Retained earnings	242,896	190,714
Subsidiary equity	0	0
Total stockholders' equity	534,670	492,388	452,481	97,764
Total liabilities and stockholders' equity	1,248,606	1,213,336
Boise Cascade Company (Parent) [Member]
Current Assets
Cash and cash equivalents	184,434	163,512	118,198	45,680
Receivables
Trade, less allowances	8	237
Related parties	0	0
Other	925	171
Inventories	0	0
Prepaid expenses and other	15,032	10,756
Total current assets	200,399	174,676
Property and equipment, net	5,020	1,601
Timber deposits	0	0
Goodwill	0	0
Intangible assets, net	0	0
Deferred income taxes	908	36,989
Other assets	595	20
Investments in affiliates	801,934	771,026
Total assets	1,008,856	984,312
Accounts payable
Trade	4,552	7,238
Related parties	0	0
Accrued liabilities
Compensation and benefits	16,034	18,793
Interest payable	3,389	3,298
Other	1,958	1,559
Total current liabilities	25,933	30,888
Debt
Long-term debt	344,589	294,266
Other
Compensation and benefits	93,355	156,218
Other long-term liabilities	10,309	10,552
Total other liabilities	$ 103,664	$ 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	508,066	502,739
Accumulated other comprehensive loss	(93,015)	(101,498)
Retained earnings	242,896	190,714
Subsidiary equity	0	0
Total stockholders' equity	534,670	492,388
Total liabilities and stockholders' equity	1,008,856	984,312
Guarantor Subsidiaries [Member]
Current Assets
Cash and cash equivalents	11	23	25	35
Receivables
Trade, less allowances	186,488	171,613
Related parties	1,065	821
Other	9,712	6,908
Inventories	378,589	389,259
Prepaid expenses and other	7,620	4,064
Total current assets	583,485	572,688
Property and equipment, net	391,057	359,474
Timber deposits	15,848	13,819
Goodwill	21,823	21,823
Intangible assets, net	10,090	10,183
Deferred income taxes	0	0
Other assets	11,091	9,055
Investments in affiliates	0	0
Total assets	1,033,394	987,042
Accounts payable
Trade	153,953	143,141
Related parties	1,442	1,743
Accrued liabilities
Compensation and benefits	38,399	46,867
Interest payable	0	0
Other	36,617	30,163
Total current liabilities	230,411	221,914
Debt
Long-term debt	0	0
Other
Compensation and benefits	0	0
Other long-term liabilities	7,033	4,722
Total other liabilities	$ 7,033	$ 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	795,950	760,406
Total stockholders' equity	795,950	760,406
Total liabilities and stockholders' equity	1,033,394	987,042
Non-guarantor Subsidiaries [Member]
Current Assets
Cash and cash equivalents	51	14	26	178
Receivables
Trade, less allowances	642	464
Related parties	0	0
Other	224	232
Inventories	6,268	5,202
Prepaid expenses and other	1	37
Total current assets	7,186	5,949
Property and equipment, net	6,589	7,053
Timber deposits	0	0
Goodwill	0	0
Intangible assets, net	0	0
Deferred income taxes	0	6
Other assets	15	0
Investments in affiliates	0	0
Total assets	13,790	13,008
Accounts payable
Trade	524	314
Related parties	0	0
Accrued liabilities
Compensation and benefits	279	510
Interest payable	0	0
Other	7,003	1,564
Total current liabilities	7,806	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	5,984	10,620
Total stockholders' equity	5,984	10,620
Total liabilities and stockholders' equity	13,790	13,008
Consolidation, 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
Prepaid expenses and other	(5,500)	0
Total current assets	(5,500)	0
Property and equipment, net	0	0
Timber deposits	0	0
Goodwill	0	0
Intangible assets, net	0	0
Deferred income taxes	0	0
Other assets	0	0
Investments in affiliates	(801,934)	(771,026)
Total assets	(807,434)	(771,026)
Accounts payable
Trade	0	0
Related parties	0	0
Accrued liabilities
Compensation and benefits	0	0
Interest payable	0	0
Other	(5,500)	0
Total current liabilities	(5,500)	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	(801,934)	(771,026)
Total stockholders' equity	(801,934)	(771,026)
Total liabilities and stockholders' equity	$ (807,434)	$ (771,026)

Consolidating Statements of Cas

Consolidating Statements of Cash Flows (Details) - USD ($) $ in Thousands	May. 15, 2015	Mar. 09, 2015	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net Income (Loss)			$ 2,300	$ 22,000	$ 20,200	$ 7,600	$ 15,700	$ 32,300	$ 26,400	$ 5,600	$ 52,182	$ 80,009	$ 116,936
Items in net income not using (providing) cash
Equity in net income of affiliates											0	0	0
Depreciation and amortization, including deferred financing costs and other											57,197	53,052	39,810
Stock-based compensation											5,825	5,916	2,869
Pension expense											2,825	838	10,989
Deferred income taxes											30,883	10,705	(59,600)
Other											(1,837)	(1,589)	(789)
Decrease (increase) in working capital, net of acquisitions
Receivables											(18,182)	(20,277)	(11,014)
Inventories											9,604	(11,102)	(50,958)
Prepaid expenses and other											(985)	143	(515)
Accounts payable and accrued liabilities											6,822	15,418	1,151
Pension contributions	$ (40,000)	$ (10,000)									(54,257)	(12,071)	(10,739)
Income taxes payable											(2,589)	(7,766)	(2,016)
Other											(7,157)	(11,433)	(2,697)
Net cash provided by (used for) operations											80,331	101,843	33,427
Cash provided by (used for) investment
Expenditures for property and equipment											(87,526)	(61,217)	(45,751)
Acquisitions of businesses and facilities											0	0	(103,029)
Proceeds from sales of assets and other											3,134	4,813	2,100
Net cash provided by (used for) investment											(84,392)	(56,404)	(146,680)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility											50,000	57,600	130,000
Payments of long-term debt, including revolving credit facility											0	(57,600)	(105,010)
Treasury stock purchased											(23,711)	0	(100,000)
Net proceeds from issuance of common stock											0	0	262,488
Financing costs											(702)	(11)	(2,061)
Other											(579)	(128)	192
Due to (from) affiliates											0	0	0
Net cash provided by (used for) financing											25,008	(139)	185,609
Net increase (decrease) in cash and cash equivalents											20,947	45,300	72,356
Balance at beginning of the period						163,549				118,249	163,549	118,249	45,893
Balance at end of the period			184,496				163,549				184,496	163,549	118,249
Boise Cascade Company (Parent) [Member]
Net Income (Loss)											52,182	80,009	116,936
Items in net income not using (providing) cash
Equity in net income of affiliates											(125,237)	(165,212)	(117,691)
Depreciation and amortization, including deferred financing costs and other											1,988	1,792	1,912
Stock-based compensation											5,825	5,916	2,869
Pension expense											2,825	838	10,989
Deferred income taxes											30,883	10,705	(59,600)
Other											(587)	(33)	(161)
Decrease (increase) in working capital, net of acquisitions
Receivables											(525)	(336)	183
Inventories											0	(101)	101
Prepaid expenses and other											(932)	(184)	(108)
Accounts payable and accrued liabilities											(1,782)	2,949	2,280
Pension contributions											(54,257)	(12,071)	(10,739)
Income taxes payable											(2,595)	(7,766)	(2,008)
Other											(2,079)	(4,065)	(1,821)
Net cash provided by (used for) operations											(94,291)	(87,559)	(56,858)
Cash provided by (used for) investment
Expenditures for property and equipment											(4,260)	(577)	(498)
Acquisitions of businesses and facilities													0
Proceeds from sales of assets and other											0	(17)	831
Net cash provided by (used for) investment											(4,260)	(594)	333
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility											50,000	57,600	130,000
Payments of long-term debt, including revolving credit facility												(57,600)	(105,010)
Treasury stock purchased											(23,711)		(100,000)
Net proceeds from issuance of common stock													262,488
Financing costs											(702)	(11)	(2,061)
Other											(443)	(128)	0
Due to (from) affiliates											94,329	133,606	(56,374)
Net cash provided by (used for) financing											119,473	133,467	129,043
Net increase (decrease) in cash and cash equivalents											20,922	45,314	72,518
Balance at beginning of the period						163,512				118,198	163,512	118,198	45,680
Balance at end of the period			184,434				163,512				184,434	163,512	118,198
Guarantor Subsidiaries [Member]
Net Income (Loss)											123,969	164,639	122,083
Items in net income not using (providing) cash
Equity in net income of affiliates											0	0	0
Depreciation and amortization, including deferred financing costs and other											54,077	50,070	36,682
Stock-based compensation											0	0	0
Pension expense											0	0	0
Deferred income taxes											0	0	0
Other											(1,250)	(1,556)	(651)
Decrease (increase) in working capital, net of acquisitions
Receivables											(17,487)	(20,436)	(11,269)
Inventories											10,670	(10,247)	(52,138)
Prepaid expenses and other											(5,589)	311	(385)
Accounts payable and accrued liabilities											8,702	12,396	(990)
Pension contributions											0	0	0
Income taxes payable											0	0	(12)
Other											(5,063)	(7,368)	(876)
Net cash provided by (used for) operations											168,029	187,809	92,444
Cash provided by (used for) investment
Expenditures for property and equipment											(82,610)	(60,453)	(44,750)
Acquisitions of businesses and facilities													(103,029)
Proceeds from sales of assets and other											3,130	4,852	852
Net cash provided by (used for) investment											(79,480)	(55,601)	(146,927)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility											0	0	0
Payments of long-term debt, including revolving credit facility												0	0
Treasury stock purchased											0		0
Net proceeds from issuance of common stock													0
Financing costs											0	0	0
Other											(136)	0	0
Due to (from) affiliates											(88,425)	(132,210)	54,473
Net cash provided by (used for) financing											(88,561)	(132,210)	54,473
Net increase (decrease) in cash and cash equivalents											(12)	(2)	(10)
Balance at beginning of the period						23				25	23	25	35
Balance at end of the period			11				23				11	23	25
Non-guarantor Subsidiaries [Member]
Net Income (Loss)											1,268	573	(4,392)
Items in net income not using (providing) cash
Equity in net income of affiliates											0	0	0
Depreciation and amortization, including deferred financing costs and other											1,132	1,190	1,216
Stock-based compensation											0	0	0
Pension expense											0	0	0
Deferred income taxes											0	0	0
Other											0	0	23
Decrease (increase) in working capital, net of acquisitions
Receivables											(170)	495	72
Inventories											(1,066)	(754)	1,079
Prepaid expenses and other											36	16	(22)
Accounts payable and accrued liabilities											5,402	73	(139)
Pension contributions											0	0	0
Income taxes payable											6	0	4
Other											(15)	0	0
Net cash provided by (used for) operations											6,593	1,593	(2,159)
Cash provided by (used for) investment
Expenditures for property and equipment											(656)	(187)	(503)
Acquisitions of businesses and facilities													0
Proceeds from sales of assets and other											4	(22)	417
Net cash provided by (used for) investment											(652)	(209)	(86)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility											0	0	0
Payments of long-term debt, including revolving credit facility												0	0
Treasury stock purchased											0		0
Net proceeds from issuance of common stock													0
Financing costs											0	0	0
Other											0	0	192
Due to (from) affiliates											(5,904)	(1,396)	1,901
Net cash provided by (used for) financing											(5,904)	(1,396)	2,093
Net increase (decrease) in cash and cash equivalents											37	(12)	(152)
Balance at beginning of the period						14				26	14	26	178
Balance at end of the period			51				14				51	14	26
Consolidation, Eliminations [Member]
Net Income (Loss)											(125,237)	(165,212)	(117,691)
Items in net income not using (providing) cash
Equity in net income of affiliates											125,237	165,212	117,691
Depreciation and amortization, including deferred financing costs and other											0	0	0
Stock-based compensation											0	0	0
Pension expense											0	0	0
Deferred income taxes											0	0	0
Other											0	0	0
Decrease (increase) in working capital, net of acquisitions
Receivables											0	0	0
Inventories											0	0	0
Prepaid expenses and other											5,500	0	0
Accounts payable and accrued liabilities											(5,500)	0	0
Pension contributions											0	0	0
Income taxes payable											0	0	0
Other											0	0	0
Net cash provided by (used for) operations											0	0	0
Cash provided by (used for) investment
Expenditures for property and equipment											0	0	0
Acquisitions of businesses and facilities													0
Proceeds from sales of assets and other											0	0	0
Net cash provided by (used for) investment											0	0	0
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility											0	0	0
Payments of long-term debt, including revolving credit facility												0	0
Treasury stock purchased											0		0
Net proceeds from issuance of common stock													0
Financing costs											0	0	0
Other											0	0	0
Due to (from) affiliates											0	0	0
Net cash provided by (used for) financing											0	0	0
Net increase (decrease) in cash and cash equivalents											0	0	0
Balance at beginning of the period						$ 0				$ 0	0	0	0
Balance at end of the period			$ 0				$ 0				$ 0	$ 0	$ 0