Boise Cascade (BCC) 10-Q 3 May 16 2016 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	3 Months Ended
	Mar. 31, 2016	Apr. 29, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	Boise Cascade Company
Entity Central Index Key	1,328,581
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Mar. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Common Stock, Shares Outstanding		38,750,677

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Sales
Sales	$ 880,695	$ 809,903
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	769,544	705,039
Depreciation and amortization	15,238	13,587
Selling and distribution expenses	68,041	61,880
General and administrative expenses	16,052	12,008
Other (income) expense, net	(1,585)	(299)
Total costs and expenses	867,290	792,215
Income (loss) from operations	13,405	17,688
Foreign currency exchange gain (loss)	198	(107)
Interest expense	(5,802)	(5,481)
Interest income	149	90
Change in fair value of interest rate swaps	(69)	0
Total nonoperating income (expense)	(5,524)	(5,498)
Income before income taxes	7,881	12,190
Income tax (provision) benefit	(2,931)	(4,573)
Net income	$ 4,950	$ 7,617
Weighted average common shares outstanding:
Basic (in shares)	38,853	39,498
Diluted (in shares)	38,880	39,622
Net income per common share:
Basic (in dollars per share)	$ 0.13	$ 0.19
Diluted (in dollars per share)	$ 0.13	$ 0.19

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Statement of Comprehensive Income [Abstract]
Net income	$ 4,950	$ 7,617
Defined benefit pension plans
Amortization of actuarial loss, net of tax of $184 and $613, respectively	294	985
Effect of settlements, net of tax of $114 and $192, respectively	183	309
Other comprehensive income, net of tax	477	1,294
Comprehensive income (loss)	$ 5,427	$ 8,911

Consolidated Statements of Com4

Consolidated Statements of Comprehensive Income Parenthetical - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Statement of Comprehensive Income [Abstract]
Amortization of actuarial loss, tax	$ 184	$ 613
Effect of settlements, tax	$ 114	$ 192

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
Current Assets
Cash and cash equivalents	$ 81,187	$ 184,496	$ 134,516	$ 163,549
Receivables
Trade, less allowances of $1,950 and $1,734	278,189	187,138
Related parties	515	1,065
Other	9,035	10,861
Inventories	440,563	384,857
Prepaid expenses and other	9,406	17,153
Total current assets	818,895	785,570
Property and equipment, net	552,782	402,666
Timber deposits	15,907	15,848
Goodwill	56,009	21,823
Intangible assets, net	16,067	10,090
Other assets	11,713	12,609
Total assets	1,471,373	1,248,606
Accounts payable
Trade	253,030	159,029
Related parties	1,623	1,442
Accrued liabilities
Compensation and benefits	47,007	54,712
Interest payable	8,156	3,389
Other	35,941	40,078
Total current liabilities	345,757	258,650
Debt
Long-term debt	474,356	344,589
Other
Compensation and benefits	93,678	93,355
Other long-term liabilities	19,259	17,342
Total other liabilities	$ 112,937	$ 110,697
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, 43,517 and 43,413 shares issued, respectively	435	434
Treasury stock, 4,767 and 4,587 shares at cost, respectively	(126,343)	(123,711)
Additional paid-in capital	508,923	508,066
Accumulated other comprehensive loss	(92,538)	(93,015)	$ (100,204)	$ (101,498)
Retained earnings	247,846	242,896
Total stockholders' equity	538,323	534,670
Total liabilities and stockholders' equity	$ 1,471,373	$ 1,248,606

Consolidated Balance Sheets Par

Consolidated Balance Sheets Parenthetical - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Trade receivables, allowances	$ 1,950	$ 1,734
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	43,517,000	43,413,000
Treasury stock, shares	4,767,000	4,587,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Cash provided by (used for) operations
Net income	$ 4,950	$ 7,617
Items in net income not using (providing) cash
Depreciation and amortization, including deferred financing costs and other	15,665	13,966
Stock-based compensation	1,693	1,205
Pension expense	739	2,082
Deferred income taxes	1,449	408
Change in fair value of interest rate swaps	69	0
Other	(114)	(517)
Decrease (increase) in working capital, net of acquisitions
Receivables	(78,308)	(39,190)
Inventories	(38,366)	(38,006)
Prepaid expenses and other	(2,258)	(1,248)
Accounts payable and accrued liabilities	85,782	41,599
Pension contributions	(2,340)	(12,919)
Income taxes payable	10,732	11,358
Other	1,488	(2,339)
Net cash provided by (used for) operations	1,181	(15,984)
Cash provided by (used for) investment
Expenditures for property and equipment	(15,461)	(12,618)
Acquisition of businesses and facilities	(215,603)	0
Proceeds from sales of assets	144	99
Net cash provided by (used in) investment	(230,920)	(12,519)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility	130,000	0
Treasury stock purchased	(2,632)	0
Financing costs	(493)	0
Tax withholding payments on stock-based awards	(383)	(1,063)
Other	(62)	533
Net cash provided by (used in) financing	126,430	(530)
Net increase (decrease) in cash and cash equivalents	(103,309)	(29,033)
Balance at beginning of the period	184,496	163,549
Balance at end of the period	$ 81,187	$ 134,516

Nature of Operations and Consol

Nature of Operations and Consolidation	3 Months Ended
	Mar. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Consolidation	Nature of Operations and Consolidation Nature of Operations Boise Cascade Company is a building products company headquartered in Boise, Idaho. As used in this Form 10-Q, the terms "Boise Cascade," "we," and "our" refer to Boise Cascade Company and its consolidated subsidiaries. We are one of the largest producers of plywood and engineered wood products (EWP) in North America and a leading U.S. wholesale distributor of building products. We operate our business using three reportable segments: (1) Wood Products, which manufactures plywood, EWP, ponderosa pine lumber, studs, and particleboard; (2) Building Materials Distribution, which is a wholesale distributor of building materials; and (3) Corporate and Other, which includes corporate support staff services, related assets and liabilities, pension plan activity, and foreign currency exchange gains and losses. For more information, see Note 12, Segment Information. Consolidation The accompanying quarterly consolidated financial statements have not been audited by an independent registered public accounting firm but, in the opinion of management, include all adjustments necessary to present fairly the financial position, results of operations, and cash flows for the interim periods presented. Except as disclosed within these condensed notes to unaudited quarterly consolidated financial statements, the adjustments made were of a normal, recurring nature. Certain information and footnote disclosures normally included in our annual consolidated financial statements have been condensed or omitted. The quarterly consolidated financial statements include the accounts of Boise Cascade and its subsidiaries after elimination of intercompany balances and transactions. Quarterly results are not necessarily indicative of results that may be expected for the full year. These condensed notes to unaudited quarterly consolidated financial statements should be read in conjunction with our 2015 Form 10-K and the other reports we file with the Securities and Exchange Commission (SEC).

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Accounting Policies The complete summary of significant accounting policies is included in Note 2, Summary of Significant Accounting Policies, of the Notes to Consolidated Financial Statements in "Item 8. Financial Statements and Supplementary Data" in our 2015 Form 10-K. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions about future events. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities, and reported amounts of revenues and expenses. Such estimates include the valuation of accounts receivable, inventories, goodwill, intangible assets, and other long-lived assets; legal contingencies; guarantee obligations; indemnifications; assumptions used in retirement, medical, and workers' compensation benefits; stock-based compensation; fair value measurements; income taxes; and vendor and customer rebates, among others. These estimates and assumptions are based on management's best estimates and judgment. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, which management believes to be reasonable under the circumstances. We adjust such estimates and assumptions when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ significantly from these estimates. Changes in these estimates resulting from continuing changes in the economic environment will be reflected in the consolidated financial statements in future periods. Vendor and Customer Rebates and Allowances We receive rebates and allowances from our vendors under a number of different programs, including vendor marketing programs. At March 31, 2016 , and December 31, 2015 , we had $5.0 million and $7.7 million , respectively, of vendor rebates and allowances recorded in "Receivables, Other" on our Consolidated Balance Sheets. Rebates and allowances received from our vendors are recognized as a reduction of "Materials, labor, and other operating expenses (excluding depreciation)" when the product is sold, unless the rebates and allowances are linked to a specific incremental cost to sell a vendor's product. Amounts received from vendors that are linked to specific selling and distribution expenses are recognized as a reduction of "Selling and distribution expenses" in the period the expense is incurred. We also provide rebates to our customers and our customers' customers based on the volume of their purchases. We provide the rebates to increase the sell-through of our products. The rebates are recorded as a decrease in "Sales." At March 31, 2016 , and December 31, 2015 , we had $24.9 million and $27.7 million , respectively, of rebates payable to our customers recorded in "Accrued liabilities, Other" on our Consolidated Balance Sheets. Leases We lease a portion of our distribution centers as well as other property and equipment under operating leases. For purposes of determining straight-line rent expense, the lease term is calculated from the date we first take possession of the facility, including any periods of free rent and any renewal option periods we are reasonably assured of exercising. Rental expense for operating leases was $4.4 million and $4.5 million for the three months ended March 31, 2016 and 2015 , respectively. Sublease rental income was not material in any of the periods presented. Inventories Inventories included the following (work in process is not material): March 31, December 31, (thousands) Finished goods and work in process $ 355,381 $ 292,826 Logs 46,571 58,299 Other raw materials and supplies 38,611 33,732 $ 440,563 $ 384,857 Property and Equipment Property and equipment consisted of the following asset classes: March 31, December 31, (thousands) Land $ 38,696 $ 36,876 Buildings 120,282 106,269 Improvements 48,076 46,205 Mobile equipment, information technology, and office furniture 114,826 109,702 Machinery and equipment 572,356 437,433 Construction in progress 39,829 34,661 934,065 771,146 Less accumulated depreciation (381,283 ) (368,480 ) $ 552,782 $ 402,666 As of March 31, 2016 , $149.2 million of property and equipment relates to two engineered lumber production facilities acquired by us on March 31, 2016. For more information, see Note 5, Acquisitions. Fair Value Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value hierarchy under U.S. generally accepted accounting principles (GAAP) gives the highest priority to quoted market prices (Level 1) and the lowest priority to unobservable inputs (Level 3). In general, and where applicable, we use quoted prices in active markets for identical assets or liabilities to determine fair value (Level 1). If quoted prices in active markets for identical assets or liabilities are not available to determine fair value, we use quoted prices for similar assets and liabilities or inputs that are observable either directly or indirectly (Level 2). If quoted prices for identical or similar assets are not available or are unobservable, we may use internally developed valuation models, whose inputs include bid prices, and third-party valuations utilizing underlying asset assumptions (Level 3). Financial Instruments Our financial instruments are cash and cash equivalents, accounts receivable, accounts payable, long-term debt, and interest rate swaps. Our cash is recorded at cost, which approximates fair value, and our cash equivalents are money market funds measured at fair value. As of March 31, 2016 , and December 31, 2015 , we held $55.9 million and $170.2 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 March 31, 2016 and December 31, 2015 , the book value of our fixed-rate debt for each period was $300.0 million , and the fair value was estimated to be $297.0 million and $309.0 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 loans and revolving credit facility are based on market conditions such as the London Interbank Offered Rate (LIBOR) or a base rate. Because the interest rate on the term loans and revolving credit facility are based on current market conditions, we believe that the estimated fair value of the outstanding balance on our term loans and revolving credit facility approximates book value. As discussed below, we also have interest rate swaps to mitigate our variable interest rate exposure, the fair value of which are measured based on Level 2 inputs. Interest Rate Risk and Interest Rate Swaps We are exposed to interest rate risk arising from fluctuations in variable-rate LIBOR on our term loans and when we have loan amounts outstanding on our revolving credit facility. Our objective is to limit the variability of interest payments on our debt. To meet this objective, management may enter into receive-variable, pay-fixed interest rate swaps to change the variable-rate cash flow exposure to fixed-rate cash flows. In accordance with our risk management strategy, we actively monitor our interest rate exposure and use derivative instruments from time to time to manage the related risk. We do not speculate using derivative instruments. On February 16, 2016 and March 31, 2016, we entered into two interest rate swap agreements with notional principal amounts of $50.0 million and $75.0 million , respectively, to offset risks associated with the variability in cash flows relating to interest payments that are based on one-month LIBOR. Under the interest rate swaps, we receive LIBOR-based variable interest rate payments and make fixed interest rate payments, thereby fixing the interest rate on $125.0 million of debt. Payments on the interest rate swaps with notional principal amounts of $50.0 million and $75.0 million are due on a monthly basis at a fixed rate of 1.007% and 1.256% , respectively, and expire in February 2022 and March 2022, respectively. The interest rate swap agreements were not designated as cash flow hedges, and as a result, all changes in the fair value are recognized in "Change in fair value of interest rate swaps" in the Consolidated Statements of Operations rather than through other comprehensive income. At March 31, 2016 , we recorded a long-term asset of $358 thousand recorded in "Other assets" on our Consolidated Balance Sheets and a long-term liability of $427 thousand recorded in "Other long-term liabilities" on our Consolidated Balance Sheets, each representing the fair value of the interest rate swap agreements. The swaps were valued based on observable inputs for similar assets and liabilities and other observable inputs for interest rates and yield curves (Level 2 inputs). Concentration of Credit Risk We are exposed to credit risk related to customer accounts receivable. In order to manage credit risk, we consider customer concentrations and current economic trends and monitor the creditworthiness of significant customers based on ongoing credit evaluations. At March 31, 2016 , receivables from a single customer accounted for approximately 10% of total receivables. At December 31, 2015 , receivables from two customers each accounted for approximately 10% of total receivables. No other customer accounted for 10% or more of total receivables. New and Recently Adopted Accounting Standards In March 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-09, Improvements to Employee Share-Based Payment Accounting . This ASU simplifies several aspects of the accounting for employee share-based payment transactions, including the accounting for income taxes, forfeitures, and statutory tax withholding requirements, as well as classification in the statement of cash flows. This new standard is effective for annual periods beginning after December 15, 2016, and interim periods within that reporting period. Early adoption is permitted in any interim or annual period, with adjustments reflected as of the beginning of the fiscal year of adoption. We are evaluating the effect that this guidance will have on our consolidated financial statements and related disclosures. In February 2016, the FASB issued ASU 2016-02, Leases . This amendment requires a lessee to recognize substantially all leases (whether operating or finance leases) on the balance sheet as a right-of-use asset and an associated lease liability. Short-term leases of 12 months or less are excluded from this amendment. For leases defined as finance leases under the new standard, the lessee subsequently recognizes interest expense and amortization of the right-of-use asset, similar to accounting for capital leases under current U.S. GAAP. For leases defined as operating leases under the new standard, the lessee subsequently recognizes straight-line lease expense over the life of the lease. This new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. The guidance is to be applied using a modified retrospective transition method with the option to elect a package of practical expedients. We are evaluating the effect that this guidance will have on our consolidated financial statements and related disclosures. We have not yet selected a transition method nor have we determined the effect of the standard on our financial statements. In 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 we adopted the new standard on January 1, 2016, there was no effect on our interim reporting periods. The adoption of this standard will affect certain pension asset disclosures in our annual reporting period and will have no impact on our results of operations, financial position, or cash flows. 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. Reclassifications Certain amounts in prior year's consolidated financial statements have been reclassified to conform with current year's presentation, none of which were considered material.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes For the three months ended March 31, 2016 and 2015 , we recorded $2.9 million and $4.6 million , respectively, of income tax expense and had an effective rate of 37.2% and 37.5% , respectively. During the three months ended March 31, 2016 , the primary reason for the difference between the federal statutory income tax rate of 35% and the effective tax rate was the effect of state taxes, offset partially by other tax credits. During the three months ended March 31, 2015 , the primary reason for the difference between the federal statutory income tax rate of 35% and the effective tax rate was the effect of state taxes, offset partially by the domestic production activities deduction. During the three months ended March 31, 2016 and 2015 , refunds received, net of cash paid for taxes, were $9.4 million and $7.2 million , respectively.

Net Income Per Common Share

Net Income Per Common Share	3 Months Ended
	Mar. 31, 2016
Earnings Per Share [Abstract]
Net Income Per Common Share	Net Income Per Common Share Basic net income per common share is computed by dividing net income by the weighted average number of common shares outstanding during the period. Weighted average common shares outstanding for the basic net income per common share calculation includes certain vested restricted stock units (RSUs) as there are no conditions under which those shares will not be issued. Diluted net income per common share is computed by dividing net income by the combination of other potentially dilutive weighted average common shares and the weighted average number of common shares outstanding during the period. Other potentially dilutive weighted average common shares include the dilutive effect of stock options, RSUs, and performance stock units (PSUs) for each period using the treasury stock method. Under the treasury stock method, the exercise price of a share, the amount of compensation expense, if any, for future service that has not yet been recognized, and the amount of tax benefits that would be recorded in additional paid-in capital, if any, when the share is exercised are assumed to be used to repurchase shares in the current period. The following table sets forth the computation of basic and diluted net income per common share: Three Months Ended 2016 2015 (thousands, except per-share data) Net income $ 4,950 $ 7,617 Weighted average common shares outstanding during the period (for basic calculation) 38,853 39,498 Dilutive effect of other potential common shares 27 124 Weighted average common shares and potential common shares (for diluted calculation) 38,880 39,622 Net income per common share - Basic $ 0.13 $ 0.19 Net income per common share - Diluted $ 0.13 $ 0.19 The computation of the dilutive effect of other potential common shares excludes stock awards representing 0.4 million shares and 0.1 million shares of common stock, respectively, in the three months ended March 31, 2016 and 2015 . Under the treasury stock method, the inclusion of these stock awards would have been antidilutive.

Acquisitions

Acquisitions	3 Months Ended
	Mar. 31, 2016
Business Combinations [Abstract]
Business Combination Disclosure	Acquisitions On March 31, 2016, our wholly owned subsidiary, Boise Cascade Wood Products, L.L.C., completed the acquisition of Georgia-Pacific LLC's and certain of its affiliates' (collectively, "GP") engineered lumber production facilities located in Thorsby, Alabama, and Roxboro, North Carolina, for an aggregate purchase price of $215.6 million , subject to post-closing adjustments based upon a working capital target (the Acquisition). We funded the Acquisition and related costs with cash on hand, a new $75.0 million term loan, and a $55.0 million draw under our revolving credit facility. Acquisition-related costs of $3.5 million are recorded in "General and administrative expenses" in our Consolidated Statements of Operations for the three months ended March 31, 2016 . For additional information on the new term loan and draw under our revolving credit facility, see Note 7, Debt. These facilities complement our existing engineered wood products business and position us to support customers as the U.S. housing recovery continues in the years ahead. The additional engineered lumber capacity will also help us cost effectively deliver products to our customers in the eastern and southeastern United States. Revenues and earnings from the businesses will be reported as part of the Wood Products segment beginning in second quarter 2016. 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 primary qualitative factor that contributed to the recognition of goodwill relates to additional capacity and an assembled workforce in key product lines to serve future and existing customers. The facilities are geographically located in a high growth housing area that allows us to optimize our mill system and realize freight and other cost synergies. All of the goodwill was assigned to the Wood Products segment and is deductible for U.S. income tax purposes. The Acquisition purchase price allocations are preliminary and subject to post-closing adjustments. Our estimates and assumptions are subject to change as more information becomes available. The primary areas of the purchase price allocation that are not yet finalized relate to the valuation of fixed assets, working capital, and residual goodwill. The following table summarizes the allocations of the purchase price to the assets acquired and liabilities assumed, based on our current estimates of the fair value at the date of the Acquisition: Acquisition Date Fair Value (thousands) Accounts receivable $ 10,367 Inventories 17,340 Property and equipment 149,245 Intangible assets: Customer relationships 6,000 Goodwill 34,186 Assets acquired 217,138 Accrued liabilities 1,535 Liabilities assumed 1,535 Net assets acquired $ 215,603 Pro Forma Financial Information The following pro forma financial information presents the combined results of operations as if the two GP engineered lumber production facilities had been combined with us on January 1, 2015. The pro forma financial information also gives effect to the issuance of a $75.0 million term loan due March 30, 2026 and a $55.0 million draw under our revolving credit facility to partially finance the Acquisition, as if such transactions had occurred on January 1, 2015. The pro forma results are intended for information purposes only and do not purport to represent what the combined companies' results of operations would actually have been had the related transactions in fact occurred on January 1, 2015. They also do not reflect any cost savings, operating synergies, or revenue enhancements that we may achieve or the costs necessary to achieve those cost savings, operating synergies, revenue enhancements, or integration efforts. Pro Forma Three Months Ended 2016 2015 (unaudited, thousands, except per-share data) Sales $ 907,889 $ 828,183 Net income (a) $ 8,020 $ 7,173 Net income per common share - Basic and Diluted $ 0.21 $ 0.18 ___________________________________ (a) The pro forma financial information for the three months ended March 31, 2016 , was adjusted to exclude $3.5 million of pre-tax acquisition-related costs for legal, accounting, and other advisory-related services.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	3 Months Ended
	Mar. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure	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 $ 5,593 $ 16,230 $ — $ 21,823 Additions — 34,186 (a) — 34,186 Balance at March 31, 2016 $ 5,593 $ 50,416 $ — $ 56,009 ___________________________________ (a) Represents the acquisition of GP's two engineered lumber production facilities. For additional information, see Note 5, Acquisitions. At March 31, 2016 and December 31, 2015 , 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 weighted-average useful life for customer relationships from the date of purchase is approximately 11 years. Amortization expense is expected to be approximately $0.7 million per year for the next five years. Intangible assets consisted of the following: March 31, 2016 Gross Carrying Amount Accumulated Amortization Net Carrying Amount (thousands) Trade names and trademarks $ 8,900 $ — $ 8,900 Customer relationships 7,400 (233 ) 7,167 $ 16,300 $ (233 ) $ 16,067 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

Debt

Debt	3 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
Debt	Debt Long-term debt consisted of the following: March 31, December 31, (thousands) Term loan $ 75,000 $ — Asset-based revolving credit facility 55,000 — Asset-based credit facility term loan 50,000 50,000 6.375% senior notes 299,990 299,990 Unamortized premium on 6.375% senior notes 1,160 1,215 Deferred financing costs (6,794 ) (6,616 ) Long-term debt $ 474,356 $ 344,589 Term Loan On March 30, 2016 (Closing Date), 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 the guarantors party thereto, entered into a term loan agreement (Term Loan Agreement) with American AgCredit, PCA, as administrative agent and sole lead arranger, and the banks named therein as lenders. The Term Loan Agreement contemplates a $75.0 million secured term loan (Term Loan). The outstanding principal balance of the Term Loan amortizes and is payable in equal installments of $10 million per year on each of the sixth, seventh, eighth, and ninth anniversaries of the Closing Date. The remaining principal balance is due and payable on March 30, 2026. 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. Pursuant to the Term Loan Agreement, the borrowers are required to maintain, as of the end of any fiscal quarter, a Capitalization Ratio lower than 60% , a Consolidated Net Worth greater than $350 million , and Available Liquidity greater than $100 million (each as defined in the Term Loan Agreement). In addition, under the Term Loan Agreement, and subject to certain exceptions, the borrowers may not, among other things, (i) incur indebtedness, (ii) incur liens, (iii) make junior payments, (iv) make certain investments, and (v) under certain circumstances, make capital expenditures in excess of $50 million during four consecutive quarters. The Term Loan Agreement also includes customary representations of the borrowers and provides for certain events of default customary for similar facilities. Interest rates under the Term Loan Agreement are based, at our election, on either the LIBOR or a base rate, as defined in the Term Loan Agreement, plus a spread over the index. The applicable spread for the Term Loan ranges from 1.875% to 2.125% for LIBOR rate loans, and 0.875% to 1.125% for base rate loans, both dependent on our Interest Coverage Ratio (as defined in the Term Loan Agreement). The Term Loan was issued by three institutions within the Farm Credit system and will be eligible for patronage credits. During the period for which the Term Loan was outstanding, the average interest rate on the Term Loan was approximately 2.32% . 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 1.6% . Proceeds from the Term Loan were used to partially finance the purchase of Georgia-Pacific LLC’s engineered lumber production facilities in Thorsby, Alabama and Roxboro, North Carolina (Acquired Facilities). The Term Loan is secured by a first priority mortgage on the Acquired Facilities and a first priority security interest on the equipment and certain tangible personal property located therein. For additional information on the Acquired Facilities, see Note 5, Acquisitions. 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) maturing on April 30, 2020 and a $50.0 million term loan (ABL Term Loan) maturing on May 1, 2022. 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 February 11, 2016, we entered into the second amendment to the Amended Agreement so that the LIBOR rate for the ABL Term Loan is determined and adjusted on a monthly basis rather than a daily basis. 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 Amended Agreement, and Availability at March 31, 2016 , was $288.9 million . The Amended Agreement generally permits dividends only if certain conditions are met, including complying with either (i) pro forma Excess Availability (as defined in the Amended Agreement) equal to or exceeding 25% of the aggregate Revolver Commitments (as defined in the Amended Agreement) or (ii) (x) pro forma Excess Availability equal to or exceeding 15% of the aggregate Revolver Commitment and (y) a fixed-charge coverage ratio of 1 :1 on a pro forma basis. Revolving Credit Facility Interest rates under the Revolving Credit Facility are based, at our election, on either LIBOR or a base rate, as defined in the credit agreement, plus a spread over the index elected that ranges from 1.25% to 1.75% for loans based on LIBOR and from 0.25% to 0.75% for loans based on the base rate. The spread is determined on the basis of a pricing grid that results in a higher spread as average quarterly Availability declines. Letters of credit are subject to a fronting fee payable to the issuing bank and a fee payable to the lenders equal to the LIBOR margin rate. In addition, we are required to pay an unused commitment fee at a rate ranging from 0.25% to 0.375% per annum (based on facility utilization) of the average unused portion of the lending commitments. At March 31, 2016 , we had $55.0 million outstanding under the Revolving Credit Facility and $6.1 million of letters of credit outstanding. At December 31, 2015 , we had no borrowings outstanding under the Revolving Credit Facility and $5.6 million of letters of credit outstanding. These letters of credit and borrowings, if any, reduced our borrowing capacity under the Revolving Credit Facility by an equivalent amount. During the three months ended March 31, 2016 , the minimum and maximum borrowings under the Revolving Credit Facility were zero and $55.0 million , respectively, and the average interest rate on borrowings was approximately 1.68% . ABL Term Loan The ABL Term Loan was provided by institutions within the Farm Credit system. Borrowings under the ABL Term Loan may be repaid from time to time at the discretion of the borrowers without premium or penalty. However, any principal amount of ABL Term Loan repaid, may not be subsequently re-borrowed. Interest rates under the ABL 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 ABL Term Loan was outstanding, the average interest rate on the ABL Term Loan was approximately 2.18% . We have received and expect to continue receiving patronage credits under the ABL Term Loan. 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 ABL Term Loan was approximately 1.4% . 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 Amended Agreement. On August 15, 2013, we issued an additional $50 million in aggregate principal amount of Senior Notes in a private placement that was exempt from registration under the Securities Act. The additional $50 million of Senior Notes were priced at 103.5% of their principal amount plus accrued interest from May 1, 2013, and were issued as additional Senior Notes under the related indenture dated as of October 22, 2012. On May 8, 2013 and November 26, 2013, we completed offers to exchange any and all of our $250 million and $50 million , respectively, outstanding Senior Notes for a like principal amount of new 6.375% Senior Notes due 2020 having substantially identical terms to those of the Senior Notes. $250 million and $49,990,000 in aggregate principal amount (or 100% and 99.98% , respectively) of the outstanding Senior Notes were tendered and accepted for exchange upon closing of the related exchange offers and have been registered under the Securities Act. Interest Rate Swaps For information on interest rate swaps, see Interest Rate Risk and Interest Rate Swaps of Note 2, Summary of Significant Accounting Policies. Cash Paid for Interest For the three months ended March 31, 2016 and 2015 , cash payments for interest were $0.6 million and $0.3 million , respectively.

Retirement and Benefit Plans

Retirement and Benefit Plans	3 Months Ended
	Mar. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Retirement and Benefit Plans	Retirement and Benefit Plans The following table presents the pension benefit costs: Three Months Ended 2016 2015 (thousands) Service cost $ 285 $ 475 Interest cost 4,782 4,707 Expected return on plan assets (5,103 ) (5,200 ) Amortization of actuarial loss 478 1,599 Plan settlement loss 297 501 Net periodic benefit expense $ 739 $ 2,082 In the first three months of 2016 , we contributed $2.3 million in cash to the pension plans. For the remainder of 2016 , we expect to make approximately $1.5 million in additional cash contributions to the pension plans.

Stock-Based Compensation

Stock-Based Compensation	3 Months Ended
	Mar. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation In February 2016 and 2015, we granted two types of stock-based awards under the 2013 Incentive Plan: performance stock units (PSUs) and restricted stock units (RSUs). PSU and RSU Awards During the three months ended March 31, 2016 , we granted 418,344 PSUs to our officers and other employees, subject to performance and service conditions. For the officers, the number of shares actually awarded will range from 0% and 200% of the target amount, depending upon Boise Cascade's 2016 return on invested capital (ROIC), determined in accordance with the related grant agreement. For the other employees, the number of shares actually awarded will range from 0% to 200% of the target amount, depending upon Boise Cascade’s 2016 EBITDA, defined as income before interest (interest expense, interest income, and change in fair value of interest rate swaps), income taxes, and depreciation and amortization, determined in accordance with the related grant agreement. Because the ROIC and EBITDA components contain a performance condition, we record compensation expense, net of estimated forfeitures, over the requisite service period based on the most probable number of shares expected to vest. During the three months ended March 31, 2015 , we granted 116,325 PSUs to our officers and other employees, subject to performance and service conditions. During the 2015 performance period, participants earned 63% of the target based on Boise Cascade’s 2015 EBITDA, determined by our Compensation Committee in accordance with the related grant agreement. During the three months ended March 31, 2016 and 2015 , we granted an aggregate of 327,993 and 137,614 RSUs, respectively, to our officers, other employees, and nonemployee directors with only service conditions. The PSUs granted to officers, if earned, generally vest over one to three year periods from the date of grant, while the PSUs granted to other employees vest in three equal tranches each year after the grant date. All PSU grants are 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. 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 three months ended March 31, 2016 and 2015 , the total fair value of PSUs and RSUs vested was $1.8 million and $2.9 million . The following summarizes the activity of our PSUs and RSUs awarded under the 2013 Incentive Plan for the three months ended March 31, 2016 : PSUs RSUs Number of shares Weighted Average Grant-Date Fair Value Number of shares Weighted Average Grant-Date Fair Value Outstanding, December 31, 2015 134,786 $ 35.09 153,343 $ 35.41 Granted 418,344 16.56 327,993 16.56 Vested (31,512 ) 36.18 (71,322 ) 36.16 Forfeited (a) (40,726 ) 36.17 — — Outstanding, March 31, 2016 480,892 $ 18.81 410,014 $ 20.20 __________________ (a) Total PSUs forfeited during the three months ended March 31, 2016 reflects 40,726 shares related to the performance condition adjustment, as participants earned 63% of the target based on Boise Cascade’s 2015 EBITDA. Compensation Expense Stock-based compensation expense is recognized only for those awards that are expected to vest, with forfeitures estimated at the date of grant based on our historical experience and future expectations. We recognize the effect of adjusting the estimated forfeiture rates in the period in which we change such estimated rates. We recognize stock awards with only service conditions on a straight-line basis over the requisite service period. Most of our share-based compensation expense was recorded in "General and administrative expenses" in our Consolidated Statements of Operations. Total stock-based compensation recognized from PSUs, RSUs, and stock options net of estimated forfeitures, was as follows: Three Months Ended 2016 2015 (thousands) PSUs $ 706 $ 494 RSUs 906 562 Stock options 81 149 Total $ 1,693 $ 1,205 The related tax benefit for the three months ended March 31, 2016 and 2015 , was $0.6 million and $0.5 million , respectively. As of March 31, 2016 , total unrecognized compensation expense related to nonvested share-based compensation arrangements was $14.3 million , net of estimated forfeitures. This expense is expected to be recognized over a weighted-average period of 2.1 years.

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2016
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Stockholders' Equity Stock Repurchase On February 25, 2015, our Board of Directors (Board) authorized a two million share repurchase program (Program) pursuant to which we may, from time to time, purchase shares of our common stock through various means including, without limitation, open market transactions, privately negotiated transactions, or accelerated share repurchase transactions. We are not obligated to purchase any shares and there is no set date that the Program will expire. The Board may increase or decrease the number of shares under the Program or terminate the Program in its discretion at any time. During the first quarter 2016, we repurchased 180,100 shares under the Program at a cost of $2.6 million , or an average of $14.62 per share. The shares were purchased with cash on hand and are recorded as "Treasury stock" on our Consolidated Balance Sheet. As of March 31, 2016 , there were 1,096,989 shares of common stock that may yet be purchased under the Program. Accumulated Other Comprehensive Loss The following table details the changes in accumulated other comprehensive loss for the three months ended March 31, 2016 and 2015 : Three Months Ended 2016 2015 (thousands) Beginning Balance, net of taxes $ (93,015 ) $ (101,498 ) Amortization of actuarial loss, before taxes (a) 478 1,598 Effect of settlements, before taxes (a) 297 501 Income taxes (298 ) (805 ) Ending Balance, net of taxes $ (92,538 ) $ (100,204 ) ___________________________________ (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 8, Retirement and Benefit Plans.

Transactions With Related Party

Transactions With Related Party	3 Months Ended
	Mar. 31, 2016
Related Party Transactions [Abstract]
Transactions With Related Party	Transactions With Related Party Louisiana Timber Procurement Company, L.L.C. (LTP) is an unconsolidated variable-interest entity that is 50% owned by us and 50% owned by Packaging Corporation of America (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 $4.7 million and $6.3 million , respectively, for the three months ended March 31, 2016 and 2015 . These sales are recorded in "Sales" in our Consolidated Statements of Operations. Costs and Expenses Related-party wood fiber purchases from LTP were $21.5 million and $21.9 million , respectively, during the three months ended March 31, 2016 and 2015 . These costs are recorded in "Materials, labor, and other operating expenses (excluding depreciation)" in our Consolidated Statements of Operations.

Segment Information

Segment Information	3 Months Ended
	Mar. 31, 2016
Segment Reporting [Abstract]
Segment Information	Segment Information We operate our business using three reportable segments: Wood Products, Building Materials Distribution, and Corporate and Other. There are no differences in our basis of measurement of segment profit or loss from those disclosed in Note 15, Segment Information, of the Notes to Consolidated Financial Statements in "Item 8. Financial Statements and Supplementary Data" in our 2015 Form 10-K. An analysis of our operations by segment is as follows: Income (Loss) Sales Before Depreciation Inter- Income and EBITDA Trade segment Total Taxes Amortization (a) (millions) Three Months Ended March 31, 2016 Wood Products $ 163.3 $ 140.2 $ 303.5 $ 5.9 $ 11.6 $ 17.5 Building Materials Distribution 717.3 — 717.3 13.4 3.2 16.6 Corporate and Other 0.2 — 0.2 (5.7 ) 0.4 (5.3 ) Intersegment eliminations — (140.2 ) (140.2 ) — — — $ 880.7 $ — $ 880.7 13.6 $ 15.2 $ 28.8 Interest expense (5.8 ) Interest income 0.1 Change in fair value of interest rate swaps (0.1 ) $ 7.9 Income (Loss) Sales Before Depreciation Inter- Income and EBITDA Trade segment Total Taxes Amortization (a) (millions) Three Months Ended March 31, 2015 Wood Products $ 187.0 $ 122.3 $ 309.3 $ 20.9 $ 10.8 $ 31.7 Building Materials Distribution 622.9 — 622.9 3.3 2.7 6.1 Corporate and Other — — — (6.7 ) 0.1 (6.6 ) Intersegment eliminations — (122.3 ) (122.3 ) — — — $ 809.9 $ — $ 809.9 17.6 $ 13.6 $ 31.2 Interest expense (5.5 ) Interest income 0.1 $ 12.2 __________________ (a) EBITDA is defined as income (loss) before interest (interest expense, interest income, and change in fair value of interest rate swaps), income taxes, and depreciation and amortization. EBITDA is the primary measure used by our chief operating decision maker to evaluate segment operating performance and to decide how to allocate resources to segments. We believe EBITDA is useful to investors because it provides a means to evaluate the operating performance of our segments and our company on an ongoing basis using criteria that are used by our internal decision makers and because it is frequently used by investors and other interested parties when comparing companies in our industry that have different financing and capital structures and/or tax rates. We believe EBITDA is a meaningful measure because it presents a transparent view of our recurring operating performance and allows management to readily view operating trends, perform analytical comparisons, and identify strategies to improve operating performance. EBITDA, however, is not a measure of our liquidity or financial performance under generally accepted accounting principles (GAAP) and should not be considered as an alternative to net income (loss), income (loss) from operations, or any other performance measure derived in accordance with GAAP or as an alternative to cash flow from operating activities as a measure of our liquidity. The use of EBITDA instead of net income (loss) or segment income (loss) has limitations as an analytical tool, including the inability to determine profitability; the exclusion of interest expense, interest income, and associated significant cash requirements; and the exclusion of depreciation and amortization, which represent unavoidable operating costs. Management compensates for the limitations of EBITDA by relying on our GAAP results. Our measure of EBITDA is not necessarily comparable to other similarly titled captions of other companies due to potential inconsistencies in the methods of calculation. The following is a reconciliation of net income to EBITDA for the consolidated company: Three Months Ended 2016 2015 (millions) Net income $ 5.0 $ 7.6 Interest expense 5.8 5.5 Interest income (0.1 ) (0.1 ) Change in fair value of interest rate swaps 0.1 — Income tax provision 2.9 4.6 Depreciation and amortization 15.2 13.6 EBITDA $ 28.8 $ 31.2

Commitments, Legal Proceedings

Commitments, Legal Proceedings and Contingencies, and Guarantees	3 Months Ended
	Mar. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments, Legal Proceedings and Contingencies, and Guarantees	Commitments, Legal Proceedings and Contingencies, and Guarantees Commitments We are a party to a number of long-term log and wood fiber supply agreements that are discussed in Note 16, Commitments, Legal Proceedings and Contingencies, and Guarantees, of the Notes to Consolidated Financial Statements in "Item 8. Financial Statements and Supplementary Data" in our 2015 Form 10-K. In addition, we have purchase obligations for goods and services, capital expenditures, and raw materials entered into in the normal course of business. As of March 31, 2016 , there have been no material changes to the above commitments disclosed in the 2015 Form 10-K. Legal Proceedings and Contingencies We are a party to routine legal proceedings that arise in the ordinary course of our business. We are not currently a party to any legal proceedings or environmental claims that we believe would, individually or in the aggregate, have a material adverse effect on our financial position, results of operations, or cash flows. Guarantees We provide guarantees, indemnifications, and assurances to others. Note 16, Commitments, Legal Proceedings and Contingencies, and Guarantees, of the Notes to Consolidated Financial Statements in "Item 8. Financial Statements and Supplementary Data" in our 2015 Form 10-K describes the nature of our guarantees, including the approximate terms of the guarantees, how the guarantees arose, the events or circumstances that would require us to perform under the guarantees, and the maximum potential undiscounted amounts of future payments we could be required to make. As of March 31, 2016 , there have been no material changes to the guarantees disclosed in the 2015 Form 10-K.

Consolidating Guarantor and Non

Consolidating Guarantor and Nonguarantor Financial Information	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block Supplement [Abstract]
Consolidating Guarantor and Nonguarantor Financial Information	Consolidating Guarantor and Nonguarantor Financial Information The following consolidating financial information presents the Statements of Comprehensive Income, Balance Sheets, and Statements of Cash Flows related to Boise Cascade. The Senior Notes are guaranteed fully and unconditionally and jointly and severally by each of our existing and future subsidiaries (other than our foreign subsidiaries). Each of our existing subsidiaries that is a guarantor of the Senior Notes is 100% owned by Boise Cascade. Other than the consolidated financial statements and footnotes for Boise Cascade and the consolidating financial information, financial statements and other disclosures concerning the guarantors have not been presented because management believes that such information is not material to investors. Furthermore, the cancellation provisions in the related indenture regarding guarantor subsidiaries are customary, and they do not include an arrangement that permits a guarantor subsidiary to opt out of the obligation prior to or during the term of the debt. Each guarantor subsidiary is automatically released from its obligations as a guarantor upon the sale of the subsidiary or substantially all of its assets to a third party, the designation of the subsidiary as an unrestricted subsidiary for purposes of the covenants included in the indenture, the release of the indebtedness under the indenture, or if the issuer exercises its legal defeasance option or the discharge of its obligations in accordance with the indenture governing the Senior Notes. Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Three Months Ended March 31, 2016 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ 186 $ 877,072 $ 3,437 $ — $ 880,695 Intercompany — — 5,512 (5,512 ) — 186 877,072 8,949 (5,512 ) 880,695 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) 242 766,885 8,145 (5,728 ) 769,544 Depreciation and amortization 370 14,585 283 — 15,238 Selling and distribution expenses 163 67,447 431 — 68,041 General and administrative expenses 5,235 10,601 — 216 16,052 Other (income) expense, net — (1,624 ) 39 — (1,585 ) 6,010 857,894 8,898 (5,512 ) 867,290 Income (loss) from operations (5,824 ) 19,178 51 — 13,405 Foreign currency exchange gain 27 77 94 — 198 Interest expense (5,764 ) (38 ) — — (5,802 ) Interest income 112 37 — — 149 Change in fair value of interest rate swaps (69 ) — — — (69 ) (5,694 ) 76 94 — (5,524 ) Income (loss) before income taxes and equity in net income of affiliates (11,518 ) 19,254 145 — 7,881 Income tax (provision) benefit (2,956 ) 25 — — (2,931 ) Income (loss) before equity in net income of affiliates (14,474 ) 19,279 145 — 4,950 Equity in net income of affiliates 19,424 — — (19,424 ) — Net income 4,950 19,279 145 (19,424 ) 4,950 Other comprehensive income, net of tax Defined benefit pension plans Amortization of actuarial loss 294 — — — 294 Effect of settlements 183 — — — 183 Other comprehensive income, net of tax 477 — — — 477 Comprehensive income $ 5,427 $ 19,279 $ 145 $ (19,424 ) $ 5,427 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Three Months Ended March 31, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ — $ 807,727 $ 2,176 $ — $ 809,903 Intercompany — — 4,039 (4,039 ) — — 807,727 6,215 (4,039 ) 809,903 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) 850 702,853 5,649 (4,313 ) 705,039 Depreciation and amortization 58 13,239 290 — 13,587 Selling and distribution expenses 555 60,763 562 — 61,880 General and administrative expenses 5,293 6,441 — 274 12,008 Other (income) expense, net (225 ) 157 (231 ) — (299 ) 6,531 783,453 6,270 (4,039 ) 792,215 Income (loss) from operations (6,531 ) 24,274 (55 ) — 17,688 Foreign currency exchange gain (loss) (172 ) 133 (68 ) — (107 ) Interest expense (5,481 ) — — — (5,481 ) Interest income 18 72 — — 90 (5,635 ) 205 (68 ) — (5,498 ) Income (loss) before income taxes and equity in net income of affiliates (12,166 ) 24,479 (123 ) — 12,190 Income tax (provision) benefit (4,604 ) 31 — — (4,573 ) Income (loss) before equity in net income of affiliates (16,770 ) 24,510 (123 ) — 7,617 Equity in net income of affiliates 24,387 — — (24,387 ) — Net income (loss) 7,617 24,510 (123 ) (24,387 ) 7,617 Other comprehensive income (loss), net of tax Defined benefit pension plans Amortization of actuarial loss 985 — — — 985 Effect of settlements 309 — — — 309 Other comprehensive income, net of tax 1,294 — — — 1,294 Comprehensive income (loss) $ 8,911 $ 24,510 $ (123 ) $ (24,387 ) $ 8,911 Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at March 31, 2016 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) ASSETS Current Cash and cash equivalents $ 81,121 $ 11 $ 55 $ — $ 81,187 Receivables Trade, less allowances 138 276,626 1,425 — 278,189 Related parties — 515 — — 515 Other 566 8,142 327 — 9,035 Inventories — 433,800 6,763 — 440,563 Prepaid expenses and other 6,984 2,193 229 — 9,406 Total current assets 88,809 721,287 8,799 — 818,895 Property and equipment, net 5,466 540,958 6,358 — 552,782 Timber deposits — 15,907 — — 15,907 Goodwill — 56,009 — — 56,009 Intangible assets, net — 16,067 — — 16,067 Other assets 1,177 10,536 — — 11,713 Investments in affiliates 1,059,524 — — (1,059,524 ) — Total assets $ 1,154,976 $ 1,360,764 $ 15,157 $ (1,059,524 ) $ 1,471,373 Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at March 31, 2016 (continued) (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) LIABILITIES AND STOCKHOLDERS' EQUITY Current Accounts payable Trade $ 15,408 $ 236,344 $ 1,278 $ — $ 253,030 Related parties — 1,623 — — 1,623 Accrued liabilities — — — — Compensation and benefits 13,714 33,007 286 — 47,007 Interest payable 8,156 — — — 8,156 Other (517 ) 35,737 721 — 35,941 Total current liabilities 36,761 306,711 2,285 — 345,757 Debt Long-term debt 474,356 — — — 474,356 Other Compensation and benefits 93,678 — — — 93,678 Other long-term liabilities 11,858 6,951 450 — 19,259 105,536 6,951 450 — 112,937 Commitments and contingent liabilities Stockholders' equity Preferred stock — — — — — Common stock 435 — — — 435 Treasury stock (126,343 ) — — — (126,343 ) Additional paid-in capital 508,923 — — — 508,923 Accumulated other comprehensive loss (92,538 ) — — — (92,538 ) Retained earnings 247,846 — — — 247,846 Subsidiary equity — 1,047,102 12,422 (1,059,524 ) — Total stockholders' equity 538,323 1,047,102 12,422 (1,059,524 ) 538,323 Total liabilities and stockholders' equity $ 1,154,976 $ 1,360,764 $ 15,157 $ (1,059,524 ) $ 1,471,373 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 Other assets 1,503 11,091 15 — 12,609 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 Total current liabilities 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 Statements of Cash Flows For the Three Months Ended March 31, 2016 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income $ 4,950 $ 19,279 $ 145 $ (19,424 ) $ 4,950 Items in net income not using (providing) cash Equity in net income of affiliates (19,424 ) — — 19,424 — Depreciation and amortization, including deferred financing costs and other 797 14,585 283 — 15,665 Stock-based compensation 1,693 — — — 1,693 Pension expense 739 — — — 739 Deferred income taxes 1,449 — — — 1,449 Change of fair value of interest rate swaps 69 — — — 69 Other — (114 ) — — (114 ) Decrease (increase) in working capital, net of acquisitions Receivables 229 (77,651 ) (886 ) — (78,308 ) Inventories — (37,871 ) (495 ) — (38,366 ) Prepaid expenses and other (1,957 ) 5,427 (228 ) (5,500 ) (2,258 ) Accounts payable and accrued liabilities 11,311 74,487 (5,516 ) 5,500 85,782 Pension contributions (2,340 ) — — — (2,340 ) Income taxes payable 10,732 — — — 10,732 Other 810 213 465 — 1,488 Net cash provided by (used for) operations 9,058 (1,645 ) (6,232 ) — 1,181 Cash provided by (used for) investment Expenditures for property and equipment (695 ) (14,710 ) (56 ) — (15,461 ) Acquisitions of businesses and facilities — (215,603 ) — — (215,603 ) Proceeds from sales of assets and other — 145 (1 ) — 144 Net cash used for investment (695 ) (230,168 ) (57 ) — (230,920 ) Cash provided by (used for) financing Borrowings of long-term debt 130,000 — — — 130,000 Treasury stock purchased (2,632 ) — — — (2,632 ) Financing costs (493 ) — — — (493 ) Tax withholding payments on stock-based awards (383 ) — — — (383 ) Other (2 ) (60 ) — — (62 ) Due to (from) affiliates (238,166 ) 231,873 6,293 — — Net cash provided by (used for) financing (111,676 ) 231,813 6,293 — 126,430 Net increase (decrease) in cash and cash equivalents (103,313 ) — 4 — (103,309 ) Balance at beginning of the period 184,434 11 51 — 184,496 Balance at end of the period $ 81,121 $ 11 $ 55 $ — $ 81,187 Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Three Months Ended March 31, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income (loss) $ 7,617 $ 24,510 $ (123 ) $ (24,387 ) $ 7,617 Items in net income not using (providing) cash Equity in net income of affiliates (24,387 ) — — 24,387 — Depreciation and amortization, including deferred financing costs and other 437 13,239 290 — 13,966 Stock-based compensation 1,205 — — — 1,205 Pension expense 2,082 — — — 2,082 Deferred income taxes 408 — — — 408 Other (447 ) (70 ) — — (517 ) Decrease (increase) in working capital Receivables (135 ) (38,655 ) (400 ) — (39,190 ) Inventories — (36,290 ) (1,716 ) — (38,006 ) Prepaid expenses and other (2,597 ) 1,367 (18 ) — (1,248 ) Accounts payable and accrued liabilities 4,326 37,932 (659 ) — 41,599 Pension contributions (12,919 ) — — — (12,919 ) Income taxes payable 11,358 — — — 11,358 Other (2,001 ) (338 ) — — (2,339 ) Net cash provided by (used for) operations (15,053 ) 1,695 (2,626 ) — (15,984 ) Cash provided by (used for) investment Expenditures for property and equipment (123 ) (12,486 ) (9 ) — (12,618 ) Proceeds from sales of assets and other — 104 (5 ) — 99 Net cash used for investment (123 ) (12,382 ) (14 ) — (12,519 ) Cash provided by (used for) financing Tax withholding payments on stock-based awards (1,063 ) — — — (1,063 ) Other 533 — — — 533 Due to (from) affiliates (13,350 ) 10,697 2,653 — — Net cash provided by (used for) financing (13,880 ) 10,697 2,653 — (530 ) Net increase (decrease) in cash and cash equivalents (29,056 ) 10 13 — (29,033 ) Balance at beginning of the period 163,512 23 14 — 163,549 Balance at end of the period $ 134,456 $ 33 $ 27 $ — $ 134,516

Summary of Significant Accoun22

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
Use of Estimates [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions about future events. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities, and reported amounts of revenues and expenses. Such estimates include the valuation of accounts receivable, inventories, goodwill, intangible assets, and other long-lived assets; legal contingencies; guarantee obligations; indemnifications; assumptions used in retirement, medical, and workers' compensation benefits; stock-based compensation; fair value measurements; income taxes; and vendor and customer rebates, among others. These estimates and assumptions are based on management's best estimates and judgment. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, which management believes to be reasonable under the circumstances. We adjust such estimates and assumptions when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ significantly from these estimates. Changes in these estimates resulting from continuing changes in the economic environment will be reflected in the consolidated financial statements in future periods.
Vendor Rebates and Allowances [Policy Text Block]	Rebates and allowances received from our vendors are recognized as a reduction of "Materials, labor, and other operating expenses (excluding depreciation)" when the product is sold, unless the rebates and allowances are linked to a specific incremental cost to sell a vendor's product. Amounts received from vendors that are linked to specific selling and distribution expenses are recognized as a reduction of "Selling and distribution expenses" in the period the expense is incurred. We also provide rebates to our customers and our customers' customers based on the volume of their purchases. We provide the rebates to increase the sell-through of our products. The rebates are recorded as a decrease in "Sales."
Leases [Policy Text Block]	For purposes of determining straight-line rent expense, the lease term is calculated from the date we first take possession of the facility, including any periods of free rent and any renewal option periods we are reasonably assured of exercising.
Fair Value [Policy Text Block]	Fair Value Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value hierarchy under U.S. generally accepted accounting principles (GAAP) gives the highest priority to quoted market prices (Level 1) and the lowest priority to unobservable inputs (Level 3). In general, and where applicable, we use quoted prices in active markets for identical assets or liabilities to determine fair value (Level 1). If quoted prices in active markets for identical assets or liabilities are not available to determine fair value, we use quoted prices for similar assets and liabilities or inputs that are observable either directly or indirectly (Level 2). If quoted prices for identical or similar assets are not available or are unobservable, we may use internally developed valuation models, whose inputs include bid prices, and third-party valuations utilizing underlying asset assumptions (Level 3).
Financial Instruments [Policy Text Block]	Financial Instruments Our financial instruments are cash and cash equivalents, accounts receivable, accounts payable, long-term debt, and interest rate swaps. Our cash is recorded at cost, which approximates fair value, and our cash equivalents are money market funds measured at fair value. As of March 31, 2016 , and December 31, 2015 , we held $55.9 million and $170.2 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 March 31, 2016 and December 31, 2015 , the book value of our fixed-rate debt for each period was $300.0 million , and the fair value was estimated to be $297.0 million and $309.0 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 loans and revolving credit facility are based on market conditions such as the London Interbank Offered Rate (LIBOR) or a base rate. Because the interest rate on the term loans and revolving credit facility are based on current market conditions, we believe that the estimated fair value of the outstanding balance on our term loans and revolving credit facility approximates book value. As discussed below, we also have interest rate swaps to mitigate our variable interest rate exposure, the fair value of which are measured based on Level 2 inputs.
Derivatives, Interest Rate Swaps [Policy Text Block]	The interest rate swap agreements were not designated as cash flow hedges, and as a result, all changes in the fair value are recognized in "Change in fair value of interest rate swaps" in the Consolidated Statements of Operations rather than through other comprehensive income. At March 31, 2016 , we recorded a long-term asset of $358 thousand recorded in "Other assets" on our Consolidated Balance Sheets and a long-term liability of $427 thousand recorded in "Other long-term liabilities" on our Consolidated Balance Sheets, each representing the fair value of the interest rate swap agreements. The swaps were valued based on observable inputs for similar assets and liabilities and other observable inputs for interest rates and yield curves (Level 2 inputs).
New and recently adopted accounting standards [Policy Text Block]	New and Recently Adopted Accounting Standards In March 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-09, Improvements to Employee Share-Based Payment Accounting . This ASU simplifies several aspects of the accounting for employee share-based payment transactions, including the accounting for income taxes, forfeitures, and statutory tax withholding requirements, as well as classification in the statement of cash flows. This new standard is effective for annual periods beginning after December 15, 2016, and interim periods within that reporting period. Early adoption is permitted in any interim or annual period, with adjustments reflected as of the beginning of the fiscal year of adoption. We are evaluating the effect that this guidance will have on our consolidated financial statements and related disclosures. In February 2016, the FASB issued ASU 2016-02, Leases . This amendment requires a lessee to recognize substantially all leases (whether operating or finance leases) on the balance sheet as a right-of-use asset and an associated lease liability. Short-term leases of 12 months or less are excluded from this amendment. For leases defined as finance leases under the new standard, the lessee subsequently recognizes interest expense and amortization of the right-of-use asset, similar to accounting for capital leases under current U.S. GAAP. For leases defined as operating leases under the new standard, the lessee subsequently recognizes straight-line lease expense over the life of the lease. This new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. The guidance is to be applied using a modified retrospective transition method with the option to elect a package of practical expedients. We are evaluating the effect that this guidance will have on our consolidated financial statements and related disclosures. We have not yet selected a transition method nor have we determined the effect of the standard on our financial statements. In 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 we adopted the new standard on January 1, 2016, there was no effect on our interim reporting periods. The adoption of this standard will affect certain pension asset disclosures in our annual reporting period and will have no impact on our results of operations, financial position, or cash flows. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers . This ASU requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The ASU will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. At its July 9, 2015, meeting, the FASB decided to delay the effective date of the revenue recognition standard by one year. The new standard is now effective for annual and interim reporting periods beginning after December 15, 2017. However, reporting entities may choose to adopt the standard as of the original effective date. The standard permits the use of either the retrospective or cumulative effect transition method. We are evaluating the effect that this guidance will have on our consolidated financial statements and related disclosures. We have not yet selected a transition method nor have we determined the effect of the standard on our financial statements. There were no other accounting standards recently issued that had or are expected to have a material impact on our consolidated financial statements and associated disclosures.
Compensation Related Costs [Policy Text Block]	We recognize stock awards with only service conditions on a straight-line basis over the requisite service period.

Summary of Significant Accoun23

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
Inventories [Table Text Block]	Inventories included the following (work in process is not material): March 31, December 31, (thousands) Finished goods and work in process $ 355,381 $ 292,826 Logs 46,571 58,299 Other raw materials and supplies 38,611 33,732 $ 440,563 $ 384,857
Property and Equipment [Table Text Block]	Property and equipment consisted of the following asset classes: March 31, December 31, (thousands) Land $ 38,696 $ 36,876 Buildings 120,282 106,269 Improvements 48,076 46,205 Mobile equipment, information technology, and office furniture 114,826 109,702 Machinery and equipment 572,356 437,433 Construction in progress 39,829 34,661 934,065 771,146 Less accumulated depreciation (381,283 ) (368,480 ) $ 552,782 $ 402,666

Net Income Per Common Share (Ta

Net Income Per Common Share (Tables)	3 Months Ended
	Mar. 31, 2016
Earnings Per Share [Abstract]
Net Income Per Common Share [Table Text Block]	The following table sets forth the computation of basic and diluted net income per common share: Three Months Ended 2016 2015 (thousands, except per-share data) Net income $ 4,950 $ 7,617 Weighted average common shares outstanding during the period (for basic calculation) 38,853 39,498 Dilutive effect of other potential common shares 27 124 Weighted average common shares and potential common shares (for diluted calculation) 38,880 39,622 Net income per common share - Basic $ 0.13 $ 0.19 Net income per common share - Diluted $ 0.13 $ 0.19

Acquisitions (Tables)

Acquisitions (Tables)	3 Months Ended
	Mar. 31, 2016
Business Combinations [Abstract]
Fair value at the date of the Acquisition [Table Text Block]	The following table summarizes the allocations of the purchase price to the assets acquired and liabilities assumed, based on our current estimates of the fair value at the date of the Acquisition: Acquisition Date Fair Value (thousands) Accounts receivable $ 10,367 Inventories 17,340 Property and equipment 149,245 Intangible assets: Customer relationships 6,000 Goodwill 34,186 Assets acquired 217,138 Accrued liabilities 1,535 Liabilities assumed 1,535 Net assets acquired $ 215,603
Pro Forma Information [Table Text Block]	The following pro forma financial information presents the combined results of operations as if the two GP engineered lumber production facilities had been combined with us on January 1, 2015. The pro forma financial information also gives effect to the issuance of a $75.0 million term loan due March 30, 2026 and a $55.0 million draw under our revolving credit facility to partially finance the Acquisition, as if such transactions had occurred on January 1, 2015. The pro forma results are intended for information purposes only and do not purport to represent what the combined companies' results of operations would actually have been had the related transactions in fact occurred on January 1, 2015. They also do not reflect any cost savings, operating synergies, or revenue enhancements that we may achieve or the costs necessary to achieve those cost savings, operating synergies, revenue enhancements, or integration efforts. Pro Forma Three Months Ended 2016 2015 (unaudited, thousands, except per-share data) Sales $ 907,889 $ 828,183 Net income (a) $ 8,020 $ 7,173 Net income per common share - Basic and Diluted $ 0.21 $ 0.18 ___________________________________ (a) The pro forma financial information for the three months ended March 31, 2016 , was adjusted to exclude $3.5 million of pre-tax acquisition-related costs for legal, accounting, and other advisory-related services.

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of 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 $ 5,593 $ 16,230 $ — $ 21,823 Additions — 34,186 (a) — 34,186 Balance at March 31, 2016 $ 5,593 $ 50,416 $ — $ 56,009 ___________________________________ (a) Represents the acquisition of GP's two engineered lumber production facilities. For additional information, see Note 5, Acquisitions.
Schedule of Indefinite-Lived and Finite-Lived Intangible Assets [Table Text Block]	Intangible assets consisted of the following: March 31, 2016 Gross Carrying Amount Accumulated Amortization Net Carrying Amount (thousands) Trade names and trademarks $ 8,900 $ — $ 8,900 Customer relationships 7,400 (233 ) 7,167 $ 16,300 $ (233 ) $ 16,067 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

Debt (Tables)

Debt (Tables)	3 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
Debt [Table Text Block]	Long-term debt consisted of the following: March 31, December 31, (thousands) Term loan $ 75,000 $ — Asset-based revolving credit facility 55,000 — Asset-based credit facility term loan 50,000 50,000 6.375% senior notes 299,990 299,990 Unamortized premium on 6.375% senior notes 1,160 1,215 Deferred financing costs (6,794 ) (6,616 ) Long-term debt $ 474,356 $ 344,589

Retirement and Benefit Plans (T

Retirement and Benefit Plans (Tables)	3 Months Ended
	Mar. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Retirement and Benefit Plans [Table Text Block]	The following table presents the pension benefit costs: Three Months Ended 2016 2015 (thousands) Service cost $ 285 $ 475 Interest cost 4,782 4,707 Expected return on plan assets (5,103 ) (5,200 ) Amortization of actuarial loss 478 1,599 Plan settlement loss 297 501 Net periodic benefit expense $ 739 $ 2,082

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2016
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 three months ended March 31, 2016 : PSUs RSUs Number of shares Weighted Average Grant-Date Fair Value Number of shares Weighted Average Grant-Date Fair Value Outstanding, December 31, 2015 134,786 $ 35.09 153,343 $ 35.41 Granted 418,344 16.56 327,993 16.56 Vested (31,512 ) 36.18 (71,322 ) 36.16 Forfeited (a) (40,726 ) 36.17 — — Outstanding, March 31, 2016 480,892 $ 18.81 410,014 $ 20.20 __________________ (a) Total PSUs forfeited during the three months ended March 31, 2016 reflects 40,726 shares related to the performance condition adjustment, as participants earned 63% of the target based on Boise Cascade’s 2015 EBITDA.
Stock-Based Compensation Expense Recognized [Table Text Block]	Total stock-based compensation recognized from PSUs, RSUs, and stock options net of estimated forfeitures, was as follows: Three Months Ended 2016 2015 (thousands) PSUs $ 706 $ 494 RSUs 906 562 Stock options 81 149 Total $ 1,693 $ 1,205

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2016
Stockholders' Equity Note [Abstract]
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]	The following table details the changes in accumulated other comprehensive loss for the three months ended March 31, 2016 and 2015 : Three Months Ended 2016 2015 (thousands) Beginning Balance, net of taxes $ (93,015 ) $ (101,498 ) Amortization of actuarial loss, before taxes (a) 478 1,598 Effect of settlements, before taxes (a) 297 501 Income taxes (298 ) (805 ) Ending Balance, net of taxes $ (92,538 ) $ (100,204 ) ___________________________________ (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 8, Retirement and Benefit Plans.

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
	Mar. 31, 2016
Segment Reporting [Abstract]
Segment information [Table Text Block]	An analysis of our operations by segment is as follows: Income (Loss) Sales Before Depreciation Inter- Income and EBITDA Trade segment Total Taxes Amortization (a) (millions) Three Months Ended March 31, 2016 Wood Products $ 163.3 $ 140.2 $ 303.5 $ 5.9 $ 11.6 $ 17.5 Building Materials Distribution 717.3 — 717.3 13.4 3.2 16.6 Corporate and Other 0.2 — 0.2 (5.7 ) 0.4 (5.3 ) Intersegment eliminations — (140.2 ) (140.2 ) — — — $ 880.7 $ — $ 880.7 13.6 $ 15.2 $ 28.8 Interest expense (5.8 ) Interest income 0.1 Change in fair value of interest rate swaps (0.1 ) $ 7.9 Income (Loss) Sales Before Depreciation Inter- Income and EBITDA Trade segment Total Taxes Amortization (a) (millions) Three Months Ended March 31, 2015 Wood Products $ 187.0 $ 122.3 $ 309.3 $ 20.9 $ 10.8 $ 31.7 Building Materials Distribution 622.9 — 622.9 3.3 2.7 6.1 Corporate and Other — — — (6.7 ) 0.1 (6.6 ) Intersegment eliminations — (122.3 ) (122.3 ) — — — $ 809.9 $ — $ 809.9 17.6 $ 13.6 $ 31.2 Interest expense (5.5 ) Interest income 0.1 $ 12.2
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	The following is a reconciliation of net income to EBITDA for the consolidated company: Three Months Ended 2016 2015 (millions) Net income $ 5.0 $ 7.6 Interest expense 5.8 5.5 Interest income (0.1 ) (0.1 ) Change in fair value of interest rate swaps 0.1 — Income tax provision 2.9 4.6 Depreciation and amortization 15.2 13.6 EBITDA $ 28.8 $ 31.2

Consolidating Guarantor and N32

Consolidating Guarantor and Nonguarantor Financial Information (Tables)	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block Supplement [Abstract]
Consolidating Statements of Comprehensive Income (Loss) [Table Text Block]	Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Three Months Ended March 31, 2016 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ 186 $ 877,072 $ 3,437 $ — $ 880,695 Intercompany — — 5,512 (5,512 ) — 186 877,072 8,949 (5,512 ) 880,695 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) 242 766,885 8,145 (5,728 ) 769,544 Depreciation and amortization 370 14,585 283 — 15,238 Selling and distribution expenses 163 67,447 431 — 68,041 General and administrative expenses 5,235 10,601 — 216 16,052 Other (income) expense, net — (1,624 ) 39 — (1,585 ) 6,010 857,894 8,898 (5,512 ) 867,290 Income (loss) from operations (5,824 ) 19,178 51 — 13,405 Foreign currency exchange gain 27 77 94 — 198 Interest expense (5,764 ) (38 ) — — (5,802 ) Interest income 112 37 — — 149 Change in fair value of interest rate swaps (69 ) — — — (69 ) (5,694 ) 76 94 — (5,524 ) Income (loss) before income taxes and equity in net income of affiliates (11,518 ) 19,254 145 — 7,881 Income tax (provision) benefit (2,956 ) 25 — — (2,931 ) Income (loss) before equity in net income of affiliates (14,474 ) 19,279 145 — 4,950 Equity in net income of affiliates 19,424 — — (19,424 ) — Net income 4,950 19,279 145 (19,424 ) 4,950 Other comprehensive income, net of tax Defined benefit pension plans Amortization of actuarial loss 294 — — — 294 Effect of settlements 183 — — — 183 Other comprehensive income, net of tax 477 — — — 477 Comprehensive income $ 5,427 $ 19,279 $ 145 $ (19,424 ) $ 5,427 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Three Months Ended March 31, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ — $ 807,727 $ 2,176 $ — $ 809,903 Intercompany — — 4,039 (4,039 ) — — 807,727 6,215 (4,039 ) 809,903 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) 850 702,853 5,649 (4,313 ) 705,039 Depreciation and amortization 58 13,239 290 — 13,587 Selling and distribution expenses 555 60,763 562 — 61,880 General and administrative expenses 5,293 6,441 — 274 12,008 Other (income) expense, net (225 ) 157 (231 ) — (299 ) 6,531 783,453 6,270 (4,039 ) 792,215 Income (loss) from operations (6,531 ) 24,274 (55 ) — 17,688 Foreign currency exchange gain (loss) (172 ) 133 (68 ) — (107 ) Interest expense (5,481 ) — — — (5,481 ) Interest income 18 72 — — 90 (5,635 ) 205 (68 ) — (5,498 ) Income (loss) before income taxes and equity in net income of affiliates (12,166 ) 24,479 (123 ) — 12,190 Income tax (provision) benefit (4,604 ) 31 — — (4,573 ) Income (loss) before equity in net income of affiliates (16,770 ) 24,510 (123 ) — 7,617 Equity in net income of affiliates 24,387 — — (24,387 ) — Net income (loss) 7,617 24,510 (123 ) (24,387 ) 7,617 Other comprehensive income (loss), net of tax Defined benefit pension plans Amortization of actuarial loss 985 — — — 985 Effect of settlements 309 — — — 309 Other comprehensive income, net of tax 1,294 — — — 1,294 Comprehensive income (loss) $ 8,911 $ 24,510 $ (123 ) $ (24,387 ) $ 8,911
Consolidating Balance Sheets [Table Text Block]	Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at March 31, 2016 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) ASSETS Current Cash and cash equivalents $ 81,121 $ 11 $ 55 $ — $ 81,187 Receivables Trade, less allowances 138 276,626 1,425 — 278,189 Related parties — 515 — — 515 Other 566 8,142 327 — 9,035 Inventories — 433,800 6,763 — 440,563 Prepaid expenses and other 6,984 2,193 229 — 9,406 Total current assets 88,809 721,287 8,799 — 818,895 Property and equipment, net 5,466 540,958 6,358 — 552,782 Timber deposits — 15,907 — — 15,907 Goodwill — 56,009 — — 56,009 Intangible assets, net — 16,067 — — 16,067 Other assets 1,177 10,536 — — 11,713 Investments in affiliates 1,059,524 — — (1,059,524 ) — Total assets $ 1,154,976 $ 1,360,764 $ 15,157 $ (1,059,524 ) $ 1,471,373 Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at March 31, 2016 (continued) (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) LIABILITIES AND STOCKHOLDERS' EQUITY Current Accounts payable Trade $ 15,408 $ 236,344 $ 1,278 $ — $ 253,030 Related parties — 1,623 — — 1,623 Accrued liabilities — — — — Compensation and benefits 13,714 33,007 286 — 47,007 Interest payable 8,156 — — — 8,156 Other (517 ) 35,737 721 — 35,941 Total current liabilities 36,761 306,711 2,285 — 345,757 Debt Long-term debt 474,356 — — — 474,356 Other Compensation and benefits 93,678 — — — 93,678 Other long-term liabilities 11,858 6,951 450 — 19,259 105,536 6,951 450 — 112,937 Commitments and contingent liabilities Stockholders' equity Preferred stock — — — — — Common stock 435 — — — 435 Treasury stock (126,343 ) — — — (126,343 ) Additional paid-in capital 508,923 — — — 508,923 Accumulated other comprehensive loss (92,538 ) — — — (92,538 ) Retained earnings 247,846 — — — 247,846 Subsidiary equity — 1,047,102 12,422 (1,059,524 ) — Total stockholders' equity 538,323 1,047,102 12,422 (1,059,524 ) 538,323 Total liabilities and stockholders' equity $ 1,154,976 $ 1,360,764 $ 15,157 $ (1,059,524 ) $ 1,471,373 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 Other assets 1,503 11,091 15 — 12,609 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 Total current liabilities 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
Consolidating Statements of Cash Flows [Table Text Block]	Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Three Months Ended March 31, 2016 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income $ 4,950 $ 19,279 $ 145 $ (19,424 ) $ 4,950 Items in net income not using (providing) cash Equity in net income of affiliates (19,424 ) — — 19,424 — Depreciation and amortization, including deferred financing costs and other 797 14,585 283 — 15,665 Stock-based compensation 1,693 — — — 1,693 Pension expense 739 — — — 739 Deferred income taxes 1,449 — — — 1,449 Change of fair value of interest rate swaps 69 — — — 69 Other — (114 ) — — (114 ) Decrease (increase) in working capital, net of acquisitions Receivables 229 (77,651 ) (886 ) — (78,308 ) Inventories — (37,871 ) (495 ) — (38,366 ) Prepaid expenses and other (1,957 ) 5,427 (228 ) (5,500 ) (2,258 ) Accounts payable and accrued liabilities 11,311 74,487 (5,516 ) 5,500 85,782 Pension contributions (2,340 ) — — — (2,340 ) Income taxes payable 10,732 — — — 10,732 Other 810 213 465 — 1,488 Net cash provided by (used for) operations 9,058 (1,645 ) (6,232 ) — 1,181 Cash provided by (used for) investment Expenditures for property and equipment (695 ) (14,710 ) (56 ) — (15,461 ) Acquisitions of businesses and facilities — (215,603 ) — — (215,603 ) Proceeds from sales of assets and other — 145 (1 ) — 144 Net cash used for investment (695 ) (230,168 ) (57 ) — (230,920 ) Cash provided by (used for) financing Borrowings of long-term debt 130,000 — — — 130,000 Treasury stock purchased (2,632 ) — — — (2,632 ) Financing costs (493 ) — — — (493 ) Tax withholding payments on stock-based awards (383 ) — — — (383 ) Other (2 ) (60 ) — — (62 ) Due to (from) affiliates (238,166 ) 231,873 6,293 — — Net cash provided by (used for) financing (111,676 ) 231,813 6,293 — 126,430 Net increase (decrease) in cash and cash equivalents (103,313 ) — 4 — (103,309 ) Balance at beginning of the period 184,434 11 51 — 184,496 Balance at end of the period $ 81,121 $ 11 $ 55 $ — $ 81,187 Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Three Months Ended March 31, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income (loss) $ 7,617 $ 24,510 $ (123 ) $ (24,387 ) $ 7,617 Items in net income not using (providing) cash Equity in net income of affiliates (24,387 ) — — 24,387 — Depreciation and amortization, including deferred financing costs and other 437 13,239 290 — 13,966 Stock-based compensation 1,205 — — — 1,205 Pension expense 2,082 — — — 2,082 Deferred income taxes 408 — — — 408 Other (447 ) (70 ) — — (517 ) Decrease (increase) in working capital Receivables (135 ) (38,655 ) (400 ) — (39,190 ) Inventories — (36,290 ) (1,716 ) — (38,006 ) Prepaid expenses and other (2,597 ) 1,367 (18 ) — (1,248 ) Accounts payable and accrued liabilities 4,326 37,932 (659 ) — 41,599 Pension contributions (12,919 ) — — — (12,919 ) Income taxes payable 11,358 — — — 11,358 Other (2,001 ) (338 ) — — (2,339 ) Net cash provided by (used for) operations (15,053 ) 1,695 (2,626 ) — (15,984 ) Cash provided by (used for) investment Expenditures for property and equipment (123 ) (12,486 ) (9 ) — (12,618 ) Proceeds from sales of assets and other — 104 (5 ) — 99 Net cash used for investment (123 ) (12,382 ) (14 ) — (12,519 ) Cash provided by (used for) financing Tax withholding payments on stock-based awards (1,063 ) — — — (1,063 ) Other 533 — — — 533 Due to (from) affiliates (13,350 ) 10,697 2,653 — — Net cash provided by (used for) financing (13,880 ) 10,697 2,653 — (530 ) Net increase (decrease) in cash and cash equivalents (29,056 ) 10 13 — (29,033 ) Balance at beginning of the period 163,512 23 14 — 163,549 Balance at end of the period $ 134,456 $ 33 $ 27 $ — $ 134,516

Nature of Operations and Cons33

Nature of Operations and Consolidation (Details)	3 Months Ended
	Mar. 31, 2016segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of Reportable Segments	3

Summary of Significant Accoun34

Summary of Significant Accounting Policies (Details) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2016USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2015USD ($)Number2	Feb. 16, 2016USD ($)
Vendor and Customer Rebates and Allowances [Abstract]
Vendor rebates and allowances	$ 5,000		$ 7,700
Customer Rebates and Allowances	24,900		27,700
Operating Leases, Rent Expense, Net [Abstract]
Rental expense	4,400	$ 4,500
Interest Rate Derivatives [Abstract]
Long-term debt	$ 474,356		$ 344,589
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Top Two Customers [Member]
Risks and Uncertainties [Abstract]
ConcentrationRiskNumberofCustomers | Number2			2
Accounts Receivable [Member] | Credit Concentration Risk [Member] | Single Customer [Member]
Risks and Uncertainties [Abstract]
Concentration of credit risk	10.00%
Accounts Receivable [Member] | Credit Concentration Risk [Member] | Top Two Customers [Member]
Risks and Uncertainties [Abstract]
Concentration of credit risk			10.00%
Medium-term notes [Member] | Term Loans Due 2022 and 2026 [Member]
Interest Rate Derivatives [Abstract]
Long-term debt	$ 125,000
Interest Rate Swap - $50 million notional amount fixed at 1.007% [Member] | Not Designated as Hedging Instrument [Member]
Interest Rate Derivatives [Abstract]
Interest rate swaps, notional amounts				$ 50,000
Interest rate swaps, fixed interest rate				1.007%
Interest Rate Swap - $75 million notional amount fixed at 1.256% [Member] | Not Designated as Hedging Instrument [Member]
Interest Rate Derivatives [Abstract]
Interest rate swaps, notional amounts	$ 75,000
Interest rate swaps, fixed interest rate	1.256%
Reported Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Abstract]
6.375% senior notes, book value	$ 300,000		$ 300,000
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Abstract]
6.375% senior notes, book value	297,000		309,000
Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member] | Not Designated as Hedging Instrument [Member] | Other assets [Member]
Interest Rate Derivatives [Abstract]
Fair value of interest rate swap agreements, Asset	358
Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member] | Not Designated as Hedging Instrument [Member] | Other long-term liabilities [Member]
Interest Rate Derivatives [Abstract]
Fair value of interest rate swap agreements, Liability	427
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Abstract]
Money market funds, fair value	$ 55,900		$ 170,200

Summary of Significant Accoun35

Summary of Significant Accounting Policies (Details 2) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Inventory, Net [Abstract]
Finished goods and work in process	$ 355,381	$ 292,826
Logs	46,571	58,299
Other raw materials and supplies	38,611	33,732
Inventories	$ 440,563	$ 384,857

Summary of Significant Accoun36

Summary of Significant Accounting Policies (Details 3) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 934,065	$ 771,146
Less accumulated depreciation	(381,283)	(368,480)
Property and equipment, net	552,782	402,666
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	38,696	36,876
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	120,282	106,269
Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	48,076	46,205
Mobile equipment, information technology, and office furniture [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	114,826	109,702
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	572,356	437,433
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	39,829	$ 34,661
Georgia-Pacific Engineered Lumber Production Facilities [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment acquired	$ 149,245

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Income tax provision	$ 2,931	$ 4,573
Effective income tax rate (as a percent)	37.20%	37.50%
Statutory U.S. income tax rate (as a percent)	35.00%	35.00%
Income taxes paid (refunds), net	$ (9,400)	$ (7,200)

Net Income Per Common Share (De

Net Income Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Computation of basic and diluted net income per common share
Net income	$ 4,950	$ 7,617
Weighted average common shares outstanding during the period (for basic calculation)	38,853	39,498
Dilutive effect of other potential common shares	27	124
Weighted average common shares and potential common shares (for diluted calculation)	38,880	39,622
Net income per common share - Basic	$ 0.13	$ 0.19
Net income per common share - Diluted	$ 0.13	$ 0.19
Stock awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive stock awards	400	100

Acquisitions (Details)

Acquisitions (Details) - USD ($) $ / shares in Units, $ in Thousands	Mar. 31, 2016	Mar. 31, 2016		Mar. 31, 2015	Dec. 31, 2015
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net [Abstract]
Goodwill	$ 56,009	$ 56,009			$ 21,823
Georgia-Pacific Engineered Lumber Production Facilities [Member]
Business Acquisition [Line Items]
Purchase price of acquisition	215,600
Acquisition related costs		3,500
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net [Abstract]
Accounts receivable	10,367	10,367
Inventories	17,340	17,340
Property and equipment	149,245	149,245
Customer relationships	6,000	6,000
Goodwill	34,186	34,186
Assets acquired	217,138	217,138
Accrued liabilities	1,535	1,535
Liabilities assumed	1,535	1,535
Net assets acquired	215,603	215,603
Business Acquisition, Pro Forma Information [Abstract]
Sales		907,889		$ 828,183
Net income		$ 8,020	[1]	$ 7,173
Net income per common share - Basic and Diluted		$ 0.21		$ 0.18
Georgia-Pacific Engineered Lumber Production Facilities [Member] | Asset-based revolving credit facility [Member]
Business Acquisition [Line Items]
Acquisition related borrowings	55,000
Georgia-Pacific Engineered Lumber Production Facilities [Member] | Medium-term notes [Member] | Term Loan Due 2026 [Member]
Business Acquisition [Line Items]
Acquisition related borrowings	$ 75,000
[1]	The pro forma financial information for the three months ended March 31, 2016, was adjusted to exclude $3.5 million of pre-tax acquisition-related costs for legal, accounting, and other advisory-related services.

Goodwill and Intangible Asset40

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2016	Dec. 31, 2015
Goodwill [Abstract]
Balance at December 31, 2015		$ 21,823
Additions		34,186
Balance at March 31, 2016		56,009
Intangible Assets
Expected Annual Intangible Amortization Expense, per year for next five years		700
Customer relationships, Accumulated amortization		(233)	$ (210)
Intangible assets, Gross carrying amount		16,300	10,300
Intangible Assets, Net carrying amount		16,067	10,090
Georgia-Pacific Engineered Lumber Production Facilities [Member]
Goodwill [Abstract]
Balance at March 31, 2016		$ 34,186
Customer Relationships [Member]
Intangible Assets
Intangible assets, weighted average useful life		11 years
Customer relationships, Gross carrying amount		$ 7,400	1,400
Customer relationships, Accumulated amortization		(233)	(210)
Intangible Assets, Net carrying amount		7,167	1,190
Trademarks and Trade Names [Member]
Intangible Assets
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		5,593
Balance at March 31, 2016		5,593
Wood Products [Member]
Goodwill [Abstract]
Balance at December 31, 2015		16,230
Balance at March 31, 2016		50,416
Wood Products [Member] | Georgia-Pacific Engineered Lumber Production Facilities [Member]
Goodwill [Abstract]
Additions	[1]	34,186
Corporate and Other [Member]
Goodwill [Abstract]
Balance at December 31, 2015		0
Balance at March 31, 2016		$ 0
[1]	Represents the acquisition of GP's two engineered lumber production facilities. For additional information, see Note 5, Acquisitions.

Debt (Details)

Debt (Details) - USD ($)	Nov. 26, 2013	May. 08, 2013	Mar. 31, 2016	Mar. 31, 2015	Mar. 30, 2016	Dec. 31, 2015	May. 15, 2015	Aug. 15, 2013	Oct. 22, 2012
Debt [Line Items]
Long-term debt			$ 474,356,000			$ 344,589,000
Deferred financing costs			(6,794,000)			(6,616,000)
Senior Notes [Abstract]
Interest paid			600,000	$ 300,000
Medium-term notes [Member] | Term Loan Due 2026 [Member]
Debt [Line Items]
Long-term debt			75,000,000			0
Term Loan [Abstract]
Term Loan, Face Amount					$ 75,000,000
Long-term Debt, Maturities, Repayments of Principal after Year Five			$ 10,000,000
Debt Instrument, Covenant, Capitalization Ratio, Maximum (as a percent)			60.00%
Debt Instrument, Covenant, Consolidated Net Worth, Minimum			$ 350,000,000
Debt Instrument, Covenant, Available Liquidity, Minimum			100,000,000
Threshold of amount of capital expenditures made during four consecutive quarters, maximum			$ 50,000,000
Term Loan, Interest Rate During Period			2.32%
Term Loan, Interest Rate During Period With Patronage Credits			1.60%
Senior Notes [Abstract]
Senior Notes, Face Amount					$ 75,000,000
Medium-term notes [Member] | Term Loan Due 2026 [Member] | Base Rate [Member] | Minimum [Member]
Term Loan [Abstract]
Basis spread on variable interest rate			0.875%
Medium-term notes [Member] | Term Loan Due 2026 [Member] | Base Rate [Member] | Maximum [Member]
Term Loan [Abstract]
Basis spread on variable interest rate			1.125%
Medium-term notes [Member] | Term Loan Due 2026 [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Term Loan [Abstract]
Basis spread on variable interest rate			1.875%
Medium-term notes [Member] | Term Loan Due 2026 [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Term Loan [Abstract]
Basis spread on variable interest rate			2.125%
Medium-term notes [Member] | Term Loan Due 2022 [Member]
Debt [Line Items]
Long-term debt			$ 50,000,000			50,000,000
Term Loan [Abstract]
Term Loan, Face Amount							$ 50,000,000
Term Loan, Interest Rate During Period			2.18%
Term Loan, Interest Rate During Period With Patronage Credits			1.40%
Senior Notes [Abstract]
Senior Notes, Face Amount							$ 50,000,000
Medium-term notes [Member] | Term Loan Due 2022 [Member] | Base Rate [Member] | Minimum [Member]
Term Loan [Abstract]
Basis spread on variable interest rate			0.75%
Medium-term notes [Member] | Term Loan Due 2022 [Member] | Base Rate [Member] | Maximum [Member]
Term Loan [Abstract]
Basis spread on variable interest rate			1.25%
Medium-term notes [Member] | Term Loan Due 2022 [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Term Loan [Abstract]
Basis spread on variable interest rate			1.75%
Medium-term notes [Member] | Term Loan Due 2022 [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Term Loan [Abstract]
Basis spread on variable interest rate			2.25%
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			$ 1,160,000			$ 1,215,000
Senior notes [Member] | 250 million original new 6.375% Senior Notes due 2020 [Member]
Senior Notes [Abstract]
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]
Senior Notes [Abstract]
Interest rate	6.375%
Debt Exchange, Original Debt, Amount	$ 49,990,000
Percentage of Senior Notes tendered and accepted for exchange	99.98%
Senior notes [Member] | $250 million original 6.375% Senior Notes due 2020 [Member]
Term Loan [Abstract]
Term Loan, Face Amount									$ 250,000,000
Senior Notes [Abstract]
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]
Term Loan [Abstract]
Term Loan, Face Amount								$ 50,000,000
Senior Notes [Abstract]
Senior Notes, Face Amount								$ 50,000,000
Premium rate on 6.375% senior notes								103.50%

Asset-Based Revolving Credit Fa

Asset-Based Revolving Credit Facility (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015	May. 15, 2015
Term Loan Due 2022 [Member] | Medium-term notes [Member]
ABL Term Loan [Abstract]
Term Loan, Face Amount			$ 50,000
Term Loan, Interest Rate During Period	2.18%
Term Loan, Interest Rate During Period With Patronage Credits	1.40%
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
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%
Threshold of availability, below which 1:1 fixed charge coverage ratio must be met	$ 35,000
Current availability	$ 288,900
Dividend restriction, single threshold, percentage of aggregate Revolver Commitments	25.00%
Dividend restriction, combination thresholds, percentage of aggregate Revolver Commitments	15.00%
Dividend restriction, combination thresholds, fixed-charge coverage ratio (as a percent)	100.00%
Amount outstanding	$ 55,000	$ 0
Letters of credit outstanding	6,100	$ 5,600
Revolving Credit Facility, Minimum Amount Outstanding During Period	0
Revolving Credit Facility, Maximum Amount Outstanding During Period	$ 55,000
Revolving Credit Facility, Average Interest Rate During Period	1.68%
Asset-based revolving credit facility [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Commitment fee rate	0.25%
Asset-based revolving credit facility [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Commitment fee rate	0.375%
Asset-based revolving credit facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable interest rate	1.25%
Asset-based revolving credit facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable interest rate	1.75%
Asset-based revolving credit facility [Member] | Base Rate [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable interest rate	0.25%
Asset-based revolving credit facility [Member] | Base Rate [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable interest rate	0.75%

Retirement and Benefit Plans (D

Retirement and Benefit Plans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Net periodic benefit cost [Abstract]
Net periodic benefit expense	$ 739	$ 2,082
Pension contributions [Abstract]
Pension contributions	2,340	12,919
Estimated remaining 2016 contributions	1,500
Pension Plan [Member]
Net periodic benefit cost [Abstract]
Service cost	285	475
Interest cost	4,782	4,707
Expected return on plan assets	(5,103)	(5,200)
Amortization of actuarial loss	478	1,599
Plan settlement loss	297	501
Net periodic benefit expense	$ 739	$ 2,082

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) $ / shares in Units, $ in Thousands		1 Months Ended		3 Months Ended		12 Months Ended
		Feb. 29, 2016stock_awards	Feb. 28, 2015stock_awards	Mar. 31, 2016USD ($)tranch$ / sharesshares	Mar. 31, 2015USD ($)shares	Dec. 31, 2015$ / sharesshares
Stock-Based Compensation [Abstract]
Number of types of stock-based awards granted (in types) | stock_awards		2	2
Performance shares target percentage earned						63.00%
Fair market value of awards | $				$ 1,800	$ 2,900
Stock-based compensation expense | $				1,693	1,205
Tax benefit from compensation expense | $				600	500
Unrecognized compensation expense | $				$ 14,300
Unrecognized compensation, period for recognition				2 years 1 month
Officer [Member]
Stock-Based Compensation [Abstract]
Performance Shares that could be awarded, as a percentage of ROIC target amount, minimum				0.00%
Performance Shares that could be awarded, as a percentage of ROIC target amount, maximum				200.00%
Other employees [Member]
Stock-Based Compensation [Abstract]
Performance Shares that could be awarded, as a percentage of EBITDA target amount, minimum				0.00%
Performance Shares that could be awarded, as a percentage of EBITDA target amount, maximum				200.00%
Performance Shares [Member]
Stock-Based Compensation [Abstract]
Stock-based compensation expense | $				$ 706	$ 494
Number of shares [Abstract]
Outstanding, December 31, 2015				134,786
Granted				418,344	116,325
Vested				(31,512)
Forfeited	[1]			(40,726)
Outstanding, March 31, 2016				480,892		134,786
Weighted Average Grant Date Fair Value [Abstract]
Outstanding, December 31, 2015 | $ / shares				$ 35.09
Granted | $ / shares				16.56
Vested | $ / shares				36.18
Forfeited | $ / shares	[1]			36.17
Outstanding, March 31, 2016 | $ / shares				$ 18.81		$ 35.09
PSUs forfeited during the period due to the full performance condition not being achieved				(40,726)
Performance Shares [Member] | Other employees [Member]
Stock-Based Compensation [Abstract]
Number of equal tranches for annual vesting (in tranches) | tranch				3
Restricted Stock Units (RSUs) [Member]
Stock-Based Compensation [Abstract]
Stock-based compensation expense | $				$ 906	$ 562
Number of shares [Abstract]
Outstanding, December 31, 2015				153,343
Granted				327,993	137,614
Vested				(71,322)
Forfeited				0
Outstanding, March 31, 2016				410,014		153,343
Weighted Average Grant Date Fair Value [Abstract]
Outstanding, December 31, 2015 | $ / shares				$ 35.41
Granted | $ / shares				16.56
Vested | $ / shares				36.16
Forfeited | $ / shares				0
Outstanding, March 31, 2016 | $ / shares				$ 20.20		$ 35.41
Restricted Stock Units (RSUs) [Member] | Officers and other employees [Member]
Stock-Based Compensation [Abstract]
Number of equal tranches for annual vesting (in tranches) | tranch				3
Restricted Stock Units (RSUs) [Member] | Nonemployee Directors [Member]
Stock-Based Compensation [Abstract]
Vesting period (in years)				1 year
Delivery of vested awards, minimum period following termination				6 months
Employee Stock Options [Member]
Stock-Based Compensation [Abstract]
Stock-based compensation expense | $				$ 81	$ 149
Minimum [Member] | Performance Shares [Member] | Officer [Member]
Stock-Based Compensation [Abstract]
Vesting period (in years)				1 year
Maximum [Member] | Performance Shares [Member] | Officer [Member]
Stock-Based Compensation [Abstract]
Vesting period (in years)				3 years
[1]	Total PSUs forfeited during the three months ended March 31, 2016 reflects 40,726 shares related to the performance condition adjustment, as participants earned 63% of the target based on Boise Cascade’s 2015 EBITDA.

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended
		Mar. 31, 2016	Mar. 31, 2015	Feb. 25, 2015
Stockholders' Equity Note [Abstract]
Stock repurchase program, number of shares authorized for repurchase				2,000,000
Treasury stock, shares acquired		180,100
Treasury stock, acquired		$ 2,600
Treasury stock acquired, average cost per share		$ 14.62
Stock repurchase program, remaining number of shares authorized to be repurchased		1,096,989
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Beginning Balance, net of taxes		$ (93,015)	$ (101,498)
Amortization of actuarial loss, before taxes	[1]	478	1,598
Effect of settlements, before taxes	[1]	297	501
Income taxes		(298)	(805)
Ending Balance, net of taxes		$ (92,538)	$ (100,204)
[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 8, Retirement and Benefit Plans.

Transactions With Related Par46

Transactions With Related Party (Details) - Unconsolidated variable interest entity [Member] - Louisiana Timber Procurement Company, L.L.C. (LTP) [Member] - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Related Party Transaction [Line Items]
Variable interest entity, ownership percentage	50.00%
Revenue from related parties	$ 4.7	$ 6.3
Related parties amount in cost of sales	$ 21.5	$ 21.9
Packaging Corporation of America (PCA) [Member]
Related Party Transaction [Line Items]
Variable interest entity, ownership percentage	50.00%

Segment Information (Details)

Segment Information (Details) $ in Thousands		3 Months Ended
		Mar. 31, 2016USD ($)segment	Mar. 31, 2015USD ($)
Segment Reporting Information [Line Items]
Number of Reportable Segments | segment		3
Sales		$ 880,695	$ 809,903
Income (loss) before income taxes		7,881	12,190
Depreciation and amortization		15,238	13,587
EBITDA	[1]	28,800	31,200
Interest expense		(5,802)	(5,481)
Interest income		149	90
Change in fair value of interest rate swaps		(69)	0
Wood Products [Member]
Segment Reporting Information [Line Items]
Sales		163,300	187,000
Depreciation and amortization		11,600	10,800
EBITDA	[1]	17,500	31,700
Building Materials Distribution [Member]
Segment Reporting Information [Line Items]
Sales		717,300	622,900
Depreciation and amortization		3,200	2,700
EBITDA	[1]	16,600	6,100
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Sales		200	0
Depreciation and amortization		400	100
EBITDA	[1]	(5,300)	(6,600)
Operating Segments [Member]
Segment Reporting Information [Line Items]
Income (loss) before income taxes		13,600	17,600
Operating Segments [Member] | Wood Products [Member]
Segment Reporting Information [Line Items]
Sales		303,500	309,300
Income (loss) before income taxes		5,900	20,900
Operating Segments [Member] | Building Materials Distribution [Member]
Segment Reporting Information [Line Items]
Sales		717,300	622,900
Income (loss) before income taxes		13,400	3,300
Operating Segments [Member] | Corporate and Other [Member]
Segment Reporting Information [Line Items]
Sales		200	0
Income (loss) before income taxes		(5,700)	(6,700)
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Sales		(140,200)	(122,300)
Intersegment Eliminations [Member] | Wood Products [Member]
Segment Reporting Information [Line Items]
Sales		(140,200)	(122,300)
Intersegment Eliminations [Member] | Building Materials Distribution [Member]
Segment Reporting Information [Line Items]
Sales		0	0
Intersegment Eliminations [Member] | Corporate and Other [Member]
Segment Reporting Information [Line Items]
Sales		$ 0	$ 0
[1]	EBITDA is defined as income (loss) before interest (interest expense, interest income, and change in fair value of interest rate swaps), income taxes, and depreciation and amortization. EBITDA is the primary measure used by our chief operating decision maker to evaluate segment operating performance and to decide how to allocate resources to segments. We believe EBITDA is useful to investors because it provides a means to evaluate the operating performance of our segments and our company on an ongoing basis using criteria that are used by our internal decision makers and because it is frequently used by investors and other interested parties when comparing companies in our industry that have different financing and capital structures and/or tax rates. We believe EBITDA is a meaningful measure because it presents a transparent view of our recurring operating performance and allows management to readily view operating trends, perform analytical comparisons, and identify strategies to improve operating performance. EBITDA, however, is not a measure of our liquidity or financial performance under generally accepted accounting principles (GAAP) and should not be considered as an alternative to net income (loss), income (loss) from operations, or any other performance measure derived in accordance with GAAP or as an alternative to cash flow from operating activities as a measure of our liquidity. The use of EBITDA instead of net income (loss) or segment income (loss) has limitations as an analytical tool, including the inability to determine profitability; the exclusion of interest expense, interest income, and associated significant cash requirements; and the exclusion of depreciation and amortization, which represent unavoidable operating costs. Management compensates for the limitations of EBITDA by relying on our GAAP results. Our measure of EBITDA is not necessarily comparable to other similarly titled captions of other companies due to potential inconsistencies in the methods of calculation.The following is a reconciliation of net income to EBITDA for the consolidated company: Three Months EndedMarch 31 2016 2015 (millions)Net income$5.0 $7.6Interest expense5.8 5.5Interest income(0.1) (0.1)Change in fair value of interest rate swaps0.1 —Income tax provision2.9 4.6Depreciation and amortization15.2 13.6EBITDA$28.8 $31.2

Reconciliation of Net Income (L

Reconciliation of Net Income (Loss) to EBITDA (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2016	Mar. 31, 2015
Segment Reporting [Abstract]
Net income		$ 4,950	$ 7,617
Interest expense		5,802	5,481
Interest income		(149)	(90)
Change in fair value of interest rate swaps		69	0
Income tax provision		2,931	4,573
Depreciation and amortization		15,238	13,587
EBITDA	[1]	$ 28,800	$ 31,200
[1]	EBITDA is defined as income (loss) before interest (interest expense, interest income, and change in fair value of interest rate swaps), income taxes, and depreciation and amortization. EBITDA is the primary measure used by our chief operating decision maker to evaluate segment operating performance and to decide how to allocate resources to segments. We believe EBITDA is useful to investors because it provides a means to evaluate the operating performance of our segments and our company on an ongoing basis using criteria that are used by our internal decision makers and because it is frequently used by investors and other interested parties when comparing companies in our industry that have different financing and capital structures and/or tax rates. We believe EBITDA is a meaningful measure because it presents a transparent view of our recurring operating performance and allows management to readily view operating trends, perform analytical comparisons, and identify strategies to improve operating performance. EBITDA, however, is not a measure of our liquidity or financial performance under generally accepted accounting principles (GAAP) and should not be considered as an alternative to net income (loss), income (loss) from operations, or any other performance measure derived in accordance with GAAP or as an alternative to cash flow from operating activities as a measure of our liquidity. The use of EBITDA instead of net income (loss) or segment income (loss) has limitations as an analytical tool, including the inability to determine profitability; the exclusion of interest expense, interest income, and associated significant cash requirements; and the exclusion of depreciation and amortization, which represent unavoidable operating costs. Management compensates for the limitations of EBITDA by relying on our GAAP results. Our measure of EBITDA is not necessarily comparable to other similarly titled captions of other companies due to potential inconsistencies in the methods of calculation.The following is a reconciliation of net income to EBITDA for the consolidated company: Three Months EndedMarch 31 2016 2015 (millions)Net income$5.0 $7.6Interest expense5.8 5.5Interest income(0.1) (0.1)Change in fair value of interest rate swaps0.1 —Income tax provision2.9 4.6Depreciation and amortization15.2 13.6EBITDA$28.8 $31.2

Consolidating Guarantor and N49

Consolidating Guarantor and Nonguarantor Financial Information Consolidating Guarantor and Nonguarantor Financial Information (Details)	Mar. 31, 2016
6.375% Senior Notes Due 2020 [Member] | Guarantor Subsidiaries [Member]
Entity Information [Line Items]
Percentage of guarantors of Senior Notes owned by Boise Cascade	100.00%

Consolidating Statements of Com

Consolidating Statements of Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Sales
Sales	$ 880,695	$ 809,903
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	769,544	705,039
Depreciation and amortization	15,238	13,587
Selling and distribution expenses	68,041	61,880
General and administrative expenses	16,052	12,008
Other (income) expense, net	(1,585)	(299)
Total costs and expenses	867,290	792,215
Income (loss) from operations	13,405	17,688
Foreign currency exchange gain (loss)	198	(107)
Interest expense	(5,802)	(5,481)
Interest income	149	90
Change in fair value of interest rate swaps	(69)	0
Total nonoperating income (expense)	(5,524)	(5,498)
Income (loss) before income taxes and equity in net income of affiliates	7,881	12,190
Income tax (provision) benefit	(2,931)	(4,573)
Income (loss) before equity in net income of affiliates	4,950	7,617
Equity in net income of affiliates	0	0
Net income	4,950	7,617
Defined benefit pension plans
Amortization of actuarial loss	294	985
Effect of settlements	183	309
Other comprehensive income, net of tax	477	1,294
Comprehensive income (loss)	5,427	8,911
Boise Cascade Company (Parent) [Member]
Sales
Sales	186	0
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	242	850
Depreciation and amortization	370	58
Selling and distribution expenses	163	555
General and administrative expenses	5,235	5,293
Other (income) expense, net	0	(225)
Total costs and expenses	6,010	6,531
Income (loss) from operations	(5,824)	(6,531)
Foreign currency exchange gain (loss)	27	(172)
Interest expense	(5,764)	(5,481)
Interest income	112	18
Change in fair value of interest rate swaps	(69)
Total nonoperating income (expense)	(5,694)	(5,635)
Income (loss) before income taxes and equity in net income of affiliates	(11,518)	(12,166)
Income tax (provision) benefit	(2,956)	(4,604)
Income (loss) before equity in net income of affiliates	(14,474)	(16,770)
Equity in net income of affiliates	19,424	24,387
Net income	4,950	7,617
Defined benefit pension plans
Amortization of actuarial loss	294	985
Effect of settlements	183	309
Other comprehensive income, net of tax	477	1,294
Comprehensive income (loss)	5,427	8,911
Guarantor Subsidiaries [Member]
Sales
Sales	877,072	807,727
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	766,885	702,853
Depreciation and amortization	14,585	13,239
Selling and distribution expenses	67,447	60,763
General and administrative expenses	10,601	6,441
Other (income) expense, net	(1,624)	157
Total costs and expenses	857,894	783,453
Income (loss) from operations	19,178	24,274
Foreign currency exchange gain (loss)	77	133
Interest expense	(38)	0
Interest income	37	72
Change in fair value of interest rate swaps	0
Total nonoperating income (expense)	76	205
Income (loss) before income taxes and equity in net income of affiliates	19,254	24,479
Income tax (provision) benefit	25	31
Income (loss) before equity in net income of affiliates	19,279	24,510
Equity in net income of affiliates	0	0
Net income	19,279	24,510
Defined benefit pension plans
Amortization of actuarial loss	0	0
Effect of settlements	0	0
Other comprehensive income, net of tax	0	0
Comprehensive income (loss)	19,279	24,510
Non-guarantor Subsidiaries [Member]
Sales
Sales	8,949	6,215
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	8,145	5,649
Depreciation and amortization	283	290
Selling and distribution expenses	431	562
General and administrative expenses	0	0
Other (income) expense, net	39	(231)
Total costs and expenses	8,898	6,270
Income (loss) from operations	51	(55)
Foreign currency exchange gain (loss)	94	(68)
Interest expense	0	0
Interest income	0	0
Change in fair value of interest rate swaps	0
Total nonoperating income (expense)	94	(68)
Income (loss) before income taxes and equity in net income of affiliates	145	(123)
Income tax (provision) benefit	0	0
Income (loss) before equity in net income of affiliates	145	(123)
Equity in net income of affiliates	0	0
Net income	145	(123)
Defined benefit pension plans
Amortization of actuarial loss	0	0
Effect of settlements	0	0
Other comprehensive income, net of tax	0	0
Comprehensive income (loss)	145	(123)
Eliminations [Member]
Sales
Sales	(5,512)	(4,039)
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	(5,728)	(4,313)
Depreciation and amortization	0	0
Selling and distribution expenses	0	0
General and administrative expenses	216	274
Other (income) expense, net	0	0
Total costs and expenses	(5,512)	(4,039)
Income (loss) from operations	0	0
Foreign currency exchange gain (loss)	0	0
Interest expense	0	0
Interest income	0	0
Change in fair value of interest rate swaps	0
Total nonoperating income (expense)	0	0
Income (loss) before income taxes and equity in net income of affiliates	0	0
Income tax (provision) benefit	0	0
Income (loss) before equity in net income of affiliates	0	0
Equity in net income of affiliates	(19,424)	(24,387)
Net income	(19,424)	(24,387)
Defined benefit pension plans
Amortization of actuarial loss	0	0
Effect of settlements	0	0
Other comprehensive income, net of tax	0	0
Comprehensive income (loss)	(19,424)	(24,387)
Reportable Legal Entities [Member] | Boise Cascade Company (Parent) [Member]
Sales
Sales	186	0
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Sales
Sales	877,072	807,727
Reportable Legal Entities [Member] | Non-guarantor Subsidiaries [Member]
Sales
Sales	3,437	2,176
Eliminations [Member]
Sales
Sales	(5,512)	(4,039)
Costs and expenses
Change in fair value of interest rate swaps	0
Equity in net income of affiliates	(19,424)	(24,387)
Net income	(19,424)	(24,387)
Eliminations [Member] | Boise Cascade Company (Parent) [Member]
Sales
Sales	0	0
Eliminations [Member] | Guarantor Subsidiaries [Member]
Sales
Sales	$ 0	$ 0

Consolidating Balance Sheets (D

Consolidating Balance Sheets (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
Current Assets
Cash and cash equivalents	$ 81,187	$ 184,496	$ 134,516	$ 163,549
Receivables
Trade, less allowances	278,189	187,138
Related parties	515	1,065
Other	9,035	10,861
Inventories	440,563	384,857
Prepaid expenses and other	9,406	17,153
Total current assets	818,895	785,570
Property and equipment, net	552,782	402,666
Timber deposits	15,907	15,848
Goodwill	56,009	21,823
Intangible assets, net	16,067	10,090
Other assets	11,713	12,609
Investments in affiliates	0	0
Total assets	1,471,373	1,248,606
Accounts payable
Trade	253,030	159,029
Related parties	1,623	1,442
Accrued liabilities
Compensation and benefits	47,007	54,712
Interest payable	8,156	3,389
Other	35,941	40,078
Total current liabilities	345,757	258,650
Debt
Long-term debt	474,356	344,589
Other
Compensation and benefits	93,678	93,355
Other long-term liabilities	19,259	17,342
Total other liabilities	$ 112,937	$ 110,697
Commitments and contingent liabilities
Stockholders' equity
Preferred stock	$ 0	$ 0
Common stock	435	434
Treasury Stock	(126,343)	(123,711)
Additional paid-in capital	508,923	508,066
Accumulated other comprehensive loss	(92,538)	(93,015)	(100,204)	(101,498)
Retained earnings	247,846	242,896
Subsidiary equity	0	0
Total stockholders' equity	538,323	534,670
Total liabilities and stockholders' equity	1,471,373	1,248,606
Boise Cascade Company (Parent) [Member]
Current Assets
Cash and cash equivalents	81,121	184,434	134,456	163,512
Receivables
Trade, less allowances	138	8
Related parties	0	0
Other	566	925
Inventories	0	0
Prepaid expenses and other	6,984	15,032
Total current assets	88,809	200,399
Property and equipment, net	5,466	5,020
Timber deposits	0	0
Goodwill	0	0
Intangible assets, net	0	0
Other assets	1,177	1,503
Investments in affiliates	1,059,524	801,934
Total assets	1,154,976	1,008,856
Accounts payable
Trade	15,408	4,552
Related parties	0	0
Accrued liabilities
Compensation and benefits	13,714	16,034
Interest payable	8,156	3,389
Other	(517)	1,958
Total current liabilities	36,761	25,933
Debt
Long-term debt	474,356	344,589
Other
Compensation and benefits	93,678	93,355
Other long-term liabilities	11,858	10,309
Total other liabilities	$ 105,536	$ 103,664
Commitments and contingent liabilities
Stockholders' equity
Preferred stock	$ 0	$ 0
Common stock	435	434
Treasury Stock	(126,343)	(123,711)
Additional paid-in capital	508,923	508,066
Accumulated other comprehensive loss	(92,538)	(93,015)
Retained earnings	247,846	242,896
Subsidiary equity	0	0
Total stockholders' equity	538,323	534,670
Total liabilities and stockholders' equity	1,154,976	1,008,856
Guarantor Subsidiaries [Member]
Current Assets
Cash and cash equivalents	11	11	33	23
Receivables
Trade, less allowances	276,626	186,488
Related parties	515	1,065
Other	8,142	9,712
Inventories	433,800	378,589
Prepaid expenses and other	2,193	7,620
Total current assets	721,287	583,485
Property and equipment, net	540,958	391,057
Timber deposits	15,907	15,848
Goodwill	56,009	21,823
Intangible assets, net	16,067	10,090
Other assets	10,536	11,091
Investments in affiliates	0	0
Total assets	1,360,764	1,033,394
Accounts payable
Trade	236,344	153,953
Related parties	1,623	1,442
Accrued liabilities
Compensation and benefits	33,007	38,399
Interest payable	0	0
Other	35,737	36,617
Total current liabilities	306,711	230,411
Debt
Long-term debt	0	0
Other
Compensation and benefits	0	0
Other long-term liabilities	6,951	7,033
Total other liabilities	$ 6,951	$ 7,033
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	1,047,102	795,950
Total stockholders' equity	1,047,102	795,950
Total liabilities and stockholders' equity	1,360,764	1,033,394
Non-guarantor Subsidiaries [Member]
Current Assets
Cash and cash equivalents	55	51	27	14
Receivables
Trade, less allowances	1,425	642
Related parties	0	0
Other	327	224
Inventories	6,763	6,268
Prepaid expenses and other	229	1
Total current assets	8,799	7,186
Property and equipment, net	6,358	6,589
Timber deposits	0	0
Goodwill	0	0
Intangible assets, net	0	0
Other assets	0	15
Investments in affiliates	0	0
Total assets	15,157	13,790
Accounts payable
Trade	1,278	524
Related parties	0	0
Accrued liabilities
Compensation and benefits	286	279
Interest payable	0	0
Other	721	7,003
Total current liabilities	2,285	7,806
Debt
Long-term debt	0	0
Other
Compensation and benefits	0	0
Other long-term liabilities	450	0
Total other liabilities	$ 450	$ 0
Commitments and contingent liabilities
Stockholders' equity
Preferred stock	$ 0	$ 0
Common stock	0	0
Treasury Stock	0	0
Additional paid-in capital	0	0
Accumulated other comprehensive loss	0	0
Retained earnings	0	0
Subsidiary equity	12,422	5,984
Total stockholders' equity	12,422	5,984
Total liabilities and stockholders' equity	15,157	13,790
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	0	(5,500)
Total current assets	0	(5,500)
Property and equipment, net	0	0
Timber deposits	0	0
Goodwill	0	0
Intangible assets, net	0	0
Other assets	0	0
Investments in affiliates	(1,059,524)	(801,934)
Total assets	(1,059,524)	(807,434)
Accounts payable
Trade	0	0
Related parties	0	0
Accrued liabilities
Compensation and benefits	0	0
Interest payable	0	0
Other	0	(5,500)
Total current liabilities	0	(5,500)
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	(1,059,524)	(801,934)
Total stockholders' equity	(1,059,524)	(801,934)
Total liabilities and stockholders' equity	$ (1,059,524)	$ (807,434)

Consolidating Statements of Cas

Consolidating Statements of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Condensed Cash Flow Statements, Captions [Line Items]
Net income (loss)	$ 4,950	$ 7,617
Items in net income not using (providing) cash
Equity in net income of affiliates	0	0
Depreciation and amortization, including deferred financing costs and other	15,665	13,966
Stock-based compensation	1,693	1,205
Pension expense	739	2,082
Deferred income taxes	1,449	408
Change in fair value of interest rate swaps	69	0
Other	(114)	(517)
Decrease (increase) in working capital, net of acquisitions
Receivables	(78,308)	(39,190)
Inventories	(38,366)	(38,006)
Prepaid expenses and other	(2,258)	(1,248)
Accounts payable and accrued liabilities	85,782	41,599
Pension contributions	(2,340)	(12,919)
Income taxes payable	10,732	11,358
Other	1,488	(2,339)
Net cash provided by (used for) operations	1,181	(15,984)
Cash provided by (used for) investment
Expenditures for property and equipment	(15,461)	(12,618)
Acquisition of businesses and facilities	(215,603)	0
Proceeds from sales of assets	144	99
Net cash provided by (used in) investment	(230,920)	(12,519)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility	130,000	0
Payments on revolving credit facility		0
Treasury stock purchased	(2,632)	0
Financing costs	(493)	0
Tax withholding payments on stock-based awards	(383)	(1,063)
Other	(62)	533
Due to (from) affiliates	0	0
Net cash provided by (used in) financing	126,430	(530)
Net increase (decrease) in cash and cash equivalents	(103,309)	(29,033)
Balance at beginning of the period	184,496	163,549
Balance at end of the period	81,187	134,516
Boise Cascade Company (Parent) [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net income (loss)	4,950	7,617
Items in net income not using (providing) cash
Equity in net income of affiliates	(19,424)	(24,387)
Depreciation and amortization, including deferred financing costs and other	797	437
Stock-based compensation	1,693	1,205
Pension expense	739	2,082
Deferred income taxes	1,449	408
Change in fair value of interest rate swaps	69
Other	0	(447)
Decrease (increase) in working capital, net of acquisitions
Receivables	229	(135)
Inventories	0	0
Prepaid expenses and other	(1,957)	(2,597)
Accounts payable and accrued liabilities	11,311	4,326
Pension contributions	(2,340)	(12,919)
Income taxes payable	10,732	11,358
Other	810	(2,001)
Net cash provided by (used for) operations	9,058	(15,053)
Cash provided by (used for) investment
Expenditures for property and equipment	(695)	(123)
Acquisition of businesses and facilities	0
Proceeds from sales of assets	0	0
Net cash provided by (used in) investment	(695)	(123)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility	130,000	0
Payments on revolving credit facility		0
Treasury stock purchased	(2,632)
Financing costs	(493)	0
Tax withholding payments on stock-based awards	(383)	(1,063)
Other	(2)	533
Due to (from) affiliates	(238,166)	(13,350)
Net cash provided by (used in) financing	(111,676)	(13,880)
Net increase (decrease) in cash and cash equivalents	(103,313)	(29,056)
Balance at beginning of the period	184,434	163,512
Balance at end of the period	81,121	134,456
Guarantor Subsidiaries [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net income (loss)	19,279	24,510
Items in net income not using (providing) cash
Equity in net income of affiliates	0	0
Depreciation and amortization, including deferred financing costs and other	14,585	13,239
Stock-based compensation	0	0
Pension expense	0	0
Deferred income taxes	0	0
Change in fair value of interest rate swaps	0
Other	(114)	(70)
Decrease (increase) in working capital, net of acquisitions
Receivables	(77,651)	(38,655)
Inventories	(37,871)	(36,290)
Prepaid expenses and other	5,427	1,367
Accounts payable and accrued liabilities	74,487	37,932
Pension contributions	0	0
Income taxes payable	0	0
Other	213	(338)
Net cash provided by (used for) operations	(1,645)	1,695
Cash provided by (used for) investment
Expenditures for property and equipment	(14,710)	(12,486)
Acquisition of businesses and facilities	(215,603)
Proceeds from sales of assets	145	104
Net cash provided by (used in) investment	(230,168)	(12,382)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility	0	0
Payments on revolving credit facility		0
Treasury stock purchased	0
Financing costs	0	0
Tax withholding payments on stock-based awards	0	0
Other	(60)	0
Due to (from) affiliates	231,873	10,697
Net cash provided by (used in) financing	231,813	10,697
Net increase (decrease) in cash and cash equivalents	0	10
Balance at beginning of the period	11	23
Balance at end of the period	11	33
Non-guarantor Subsidiaries [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net income (loss)	145	(123)
Items in net income not using (providing) cash
Equity in net income of affiliates	0	0
Depreciation and amortization, including deferred financing costs and other	283	290
Stock-based compensation	0	0
Pension expense	0	0
Deferred income taxes	0	0
Change in fair value of interest rate swaps	0
Other	0	0
Decrease (increase) in working capital, net of acquisitions
Receivables	(886)	(400)
Inventories	(495)	(1,716)
Prepaid expenses and other	(228)	(18)
Accounts payable and accrued liabilities	(5,516)	(659)
Pension contributions	0	0
Income taxes payable	0	0
Other	465	0
Net cash provided by (used for) operations	(6,232)	(2,626)
Cash provided by (used for) investment
Expenditures for property and equipment	(56)	(9)
Acquisition of businesses and facilities	0
Proceeds from sales of assets	(1)	(5)
Net cash provided by (used in) investment	(57)	(14)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility	0	0
Payments on revolving credit facility		0
Treasury stock purchased	0
Financing costs	0	0
Tax withholding payments on stock-based awards	0	0
Other	0	0
Due to (from) affiliates	6,293	2,653
Net cash provided by (used in) financing	6,293	2,653
Net increase (decrease) in cash and cash equivalents	4	13
Balance at beginning of the period	51	14
Balance at end of the period	55	27
Eliminations [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net income (loss)	(19,424)	(24,387)
Items in net income not using (providing) cash
Equity in net income of affiliates	19,424	24,387
Depreciation and amortization, including deferred financing costs and other	0	0
Stock-based compensation	0	0
Pension expense	0	0
Deferred income taxes	0	0
Change in fair value of interest rate swaps	0
Other	0	0
Decrease (increase) in working capital, net of acquisitions
Receivables	0	0
Inventories	0	0
Prepaid expenses and other	(5,500)	0
Accounts payable and accrued liabilities	5,500	0
Pension contributions	0	0
Income taxes payable	0	0
Other	0	0
Net cash provided by (used for) operations	0	0
Cash provided by (used for) investment
Expenditures for property and equipment	0	0
Acquisition of businesses and facilities	0
Proceeds from sales of assets	0	0
Net cash provided by (used in) investment	0	0
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility	0	0
Payments on revolving credit facility		0
Treasury stock purchased	0
Financing costs	0	0
Tax withholding payments on stock-based awards	0	0
Other	0	0
Due to (from) affiliates	0	0
Net cash provided by (used in) financing	0	0
Net increase (decrease) in cash and cash equivalents	0	0
Balance at beginning of the period	0	0
Balance at end of the period	$ 0	$ 0