Boise Cascade (BCC) 10-Q 28 Jul 16 2016 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	6 Months Ended
	Jun. 30, 2016	Jul. 22, 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	Jun. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2
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		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Sales
Sales	$ 1,043,773	$ 955,397	$ 1,924,468	$ 1,765,300
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	894,715	824,583	1,664,259	1,529,622
Depreciation and amortization	18,552	13,281	33,790	26,868
Selling and distribution expenses	76,855	68,254	144,896	130,134
General and administrative expenses	15,612	12,018	31,664	24,026
Other (income) expense, net	172	(98)	(1,413)	(397)
Total costs and expenses	1,005,906	918,038	1,873,196	1,710,253
Income (loss) from operations	37,867	37,359	51,272	55,047
Foreign currency exchange gain (loss)	28	41	226	(66)
Interest expense	(6,427)	(5,591)	(12,229)	(11,072)
Interest income	27	58	176	148
Change in fair value of interest rate swaps	(1,532)	0	(1,601)	0
Total nonoperating income (expense)	(7,904)	(5,492)	(13,428)	(10,990)
Income before income taxes	29,963	31,867	37,844	44,057
Income tax (provision) benefit	(10,735)	(11,637)	(13,666)	(16,210)
Net income	$ 19,228	$ 20,230	$ 24,178	$ 27,847
Weighted average common shares outstanding:
Basic (in shares)	38,814	39,494	38,834	39,496
Diluted (in shares)	38,972	39,600	38,850	39,604
Net income per common share:
Basic (in dollars per share)	$ 0.50	$ 0.51	$ 0.62	$ 0.71
Diluted (in dollars per share)	$ 0.49	$ 0.51	$ 0.62	$ 0.70

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Statement of Comprehensive Income [Abstract]
Net income	$ 19,228	$ 20,230	$ 24,178	$ 27,847
Defined benefit pension plans
Actuarial gain, net of tax of $-, $7,422, $-, and $7,422, respectively	0	11,923	0	11,923
Amortization of actuarial loss, net of tax of $184, $504, $368, and $1,117, respectively	294	808	588	1,793
Effect of settlements, net of tax of $-, $-, $114, and $192, respectively	0	0	183	309
Other comprehensive income, net of tax	294	12,731	771	14,025
Comprehensive income	$ 19,522	$ 32,961	$ 24,949	$ 41,872

Consolidated Statements of Com4

Consolidated Statements of Comprehensive Income Parenthetical - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Statement of Comprehensive Income [Abstract]
Actuarial gain, tax	$ 0	$ 7,422	$ 0	$ 7,422
Amortization of actuarial loss, tax	184	504	368	1,117
Effect of settlements, tax	$ 0	$ 0	$ 114	$ 192

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014
Current Assets
Cash and cash equivalents	$ 96,089		$ 184,496	$ 194,927		$ 163,549
Receivables
Trade, less allowances of $1,121 and $1,734	278,704		187,138
Related parties	376		1,065
Other	7,388		10,861
Inventories	461,998		384,857
Prepaid expenses and other	10,755		17,153
Total current assets	855,310		785,570
Property and equipment, net	552,776		402,666
Timber deposits	12,246		15,848
Goodwill	55,433		21,823
Intangible assets, net	15,893		10,090
Other assets	11,830		12,609
Total assets	1,503,488		1,248,606
Accounts payable
Trade	247,740		159,029
Related parties	1,954		1,442
Accrued liabilities
Compensation and benefits	57,250		54,712
Interest payable	3,403		3,389
Other	50,786		40,078
Total current liabilities	361,133		258,650
Debt
Long-term debt	464,586		344,589
Other
Compensation and benefits	93,614		93,355
Other long-term liabilities	24,136		17,342
Total other liabilities	117,750		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, 43,518 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	511,097		508,066
Accumulated other comprehensive loss	(92,244)	$ (92,538)	(93,015)	$ (87,473)	$ (100,204)	$ (101,498)
Retained earnings	267,074		242,896
Total stockholders' equity	560,019		534,670
Total liabilities and stockholders' equity	$ 1,503,488		$ 1,248,606

Consolidated Balance Sheets Par

Consolidated Balance Sheets Parenthetical - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Trade receivables, allowances	$ 1,121	$ 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	43,518,000	43,413,000
Treasury stock, shares	4,767,000	4,587,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Cash provided by (used for) operations
Net income	$ 24,178	$ 27,847
Items in net income not using (providing) cash
Depreciation and amortization, including deferred financing costs and other	34,661	27,638
Stock-based compensation	3,866	2,898
Pension expense	1,212	2,881
Deferred income taxes	3,901	7,187
Change in fair value of interest rate swaps	1,601	0
Other	72	(622)
Decrease (increase) in working capital, net of acquisitions
Receivables	(76,937)	(61,885)
Inventories	(59,304)	(20,653)
Prepaid expenses and other	(4,508)	(3,375)
Accounts payable and accrued liabilities	96,403	78,457
Pension contributions	(2,778)	(53,203)
Income taxes payable	18,696	14,499
Other	4,955	(1,954)
Net cash provided by (used for) operations	46,018	19,715
Cash provided by (used for) investment
Expenditures for property and equipment	(35,101)	(31,433)
Acquisition of businesses and facilities	(215,900)	0
Proceeds from sales of assets and other	255	263
Net cash used in investment	(250,746)	(31,170)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility	352,700	50,000
Payments on revolving credit facility	(232,700)	0
Treasury stock purchased	(2,632)	(6,109)
Financing costs	(543)	(655)
Tax withholding payments on stock-based awards	(383)	(1,063)
Other	(121)	660
Net cash provided by (used in) financing	116,321	42,833
Net increase (decrease) in cash and cash equivalents	(88,407)	31,378
Balance at beginning of the period	184,496	163,549
Balance at end of the period	$ 96,089	$ 194,927

Nature of Operations and Consol

Nature of Operations and Consolidation	6 Months Ended
	Jun. 30, 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	6 Months Ended
	Jun. 30, 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 June 30, 2016 , and December 31, 2015 , we had $3.9 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 June 30, 2016 , and December 31, 2015 , we had $32.2 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 $4.5 million for both the three months ended June 30, 2016 and 2015 , and $8.9 million and $9.0 million for the six months ended June 30, 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): June 30, December 31, (thousands) Finished goods and work in process $ 365,058 $ 292,826 Logs 57,648 58,299 Other raw materials and supplies 39,292 33,732 $ 461,998 $ 384,857 Property and Equipment Property and equipment consisted of the following asset classes: June 30, December 31, (thousands) Land $ 38,696 $ 36,876 Buildings 127,239 106,269 Improvements 49,023 46,205 Mobile equipment, information technology, and office furniture 117,194 109,702 Machinery and equipment 579,355 437,433 Construction in progress 38,128 34,661 949,635 771,146 Less accumulated depreciation (396,859 ) (368,480 ) $ 552,776 $ 402,666 As of June 30, 2016 , $149.1 million of property and equipment relates to two engineered wood products 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 June 30, 2016 , and December 31, 2015 , we held $69.4 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 June 30, 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 $306.0 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 June 30, 2016 , we recorded a long-term liability of $1.6 million recorded in "Other long-term liabilities" on our Consolidated Balance Sheets, 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 June 30, 2016 , and December 31, 2015 , receivables from two customers each accounted for approximately 12% and 10% , respectively, 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. 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	6 Months Ended
	Jun. 30, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes For the three and six months ended June 30, 2016 , we recorded $10.7 million and $13.7 million , respectively, of income tax expense and had an effective rate of 35.8% and 36.1% , respectively. For the three and six months ended June 30, 2015 , we recorded $11.6 million and $16.2 million , respectively, of income tax expense and had an effective rate of 36.5% and 36.8% , respectively. During the three and six months ended June 30, 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 and six months ended June 30, 2015 , the primary reason for the difference between the federal statutory income tax rate of 35% and the effective tax rate was the effect of state taxes, offset partially by the domestic production activities deduction. During the six months ended June 30, 2016 and 2015 , refunds received, net of cash paid for taxes, were $8.9 million and $5.5 million , respectively.

Net Income Per Common Share

Net Income Per Common Share	6 Months Ended
	Jun. 30, 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 Six Months Ended 2016 2015 2016 2015 (thousands, except per-share data) Net income $ 19,228 $ 20,230 $ 24,178 $ 27,847 Weighted average common shares outstanding during the period (for basic calculation) 38,814 39,494 38,834 39,496 Dilutive effect of other potential common shares 158 106 16 108 Weighted average common shares and potential common shares (for diluted calculation) 38,972 39,600 38,850 39,604 Net income per common share - Basic $ 0.50 $ 0.51 $ 0.62 $ 0.71 Net income per common share - Diluted $ 0.49 $ 0.51 $ 0.62 $ 0.70 The computation of the dilutive effect of other potential common shares excludes stock awards representing 0.2 million shares and no shares of common stock, respectively, in the three months ended June 30, 2016 and 2015 , and 0.6 million shares and 0.1 million shares of common stock, respectively, in the six months ended June 30, 2016 and 2015 . Under the treasury stock method, the inclusion of these stock awards would have been antidilutive.

Acquisitions

Acquisitions	6 Months Ended
	Jun. 30, 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 wood products facilities located in Thorsby, Alabama, and Roxboro, North Carolina, for an aggregate purchase price of $215.9 million , including a post-closing adjustment of $0.3 million 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 six months ended June 30, 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 EWP business and position us to support customers as the U.S. housing recovery continues in the years ahead. The additional EWP capacity will also help us cost effectively deliver products to our customers in the eastern and southeastern United States. Sales, including sales to our Building Materials Distribution segment, and income from operations (excluding sales and marketing costs) from these facilities of $23.4 million and $1.5 million , respectively, were reported as part of the Wood Products segment for 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 following table summarizes the final 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 $ 10,467 Inventories 17,837 Property and equipment 149,135 Other assets 619 Intangible assets: Customer relationships 6,000 Goodwill 33,610 Assets acquired 217,668 Accrued liabilities 1,768 Liabilities assumed 1,768 Net assets acquired $ 215,900 Pro Forma Financial Information The following pro forma financial information presents the combined results of operations as if the two GP engineered wood products 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 revenue enhancements or cost savings, operating synergies, customer attrition, or incremental depreciation upon the restart of laminated veneer lumber assets at Roxboro. Pro Forma Three Months Ended Six Months Ended 2015 2016 2015 (unaudited, thousands, except per-share data) Sales $ 978,674 $ 1,951,662 $ 1,806,857 Net income (a) $ 20,710 $ 27,281 $ 27,899 Net income per common share - Basic $ 0.52 $ 0.70 $ 0.71 Net income per common share - Diluted $ 0.52 $ 0.70 $ 0.70 ___________________________________ (a) The pro forma financial information for the six months ended June 30, 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	6 Months Ended
	Jun. 30, 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 — 33,610 (a) — 33,610 Balance at June 30, 2016 $ 5,593 $ 49,840 $ — $ 55,433 ___________________________________ (a) Represents the acquisition of GP's two engineered wood products facilities. For additional information, see Note 5, Acquisitions. At June 30, 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: June 30, 2016 Gross Carrying Amount Accumulated Amortization Net Carrying Amount (thousands) Trade names and trademarks $ 8,900 $ — $ 8,900 Customer relationships 7,400 (407 ) 6,993 $ 16,300 $ (407 ) $ 15,893 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	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Debt	Debt Long-term debt consisted of the following: June 30, December 31, (thousands) Term loan $ 75,000 $ — Asset-based revolving credit facility 45,000 — 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 1,105 1,215 Deferred financing costs (6,509 ) (6,616 ) Long-term debt $ 464,586 $ 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 was for 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 wood products 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. On June 30, 2016, we entered into a joinder and revolver increase agreement that increased the aggregate revolving commitments from $350 million to $370 million . Also on June 30, 2016, we entered into the third amendment to the Amended Agreement to make certain modifications to the definition of eligible accounts in the Amended Agreement to increase the concentration limit related to certain accounts owed to the borrowers for purposes of determining borrowing base. 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 $37 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 June 30, 2016 , was $319.1 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 June 30, 2016 , we had $45.0 million outstanding under the Revolving Credit Facility and $5.9 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 six months ended June 30, 2016 , the minimum and maximum borrowings under the Revolving Credit Facility were zero and $101.5 million , respectively, and the average interest rate on borrowings was approximately 1.69% . 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 six months ended June 30, 2016 and 2015 , cash payments for interest were $11.2 million and $10.1 million , respectively.

Retirement and Benefit Plans

Retirement and Benefit Plans	6 Months Ended
	Jun. 30, 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 Six Months Ended 2016 2015 2016 2015 (thousands) Service cost $ 282 $ 239 $ 567 $ 714 Interest cost 4,789 4,744 9,571 9,451 Expected return on plan assets (5,076 ) (5,495 ) (10,179 ) (10,695 ) Amortization of actuarial loss 478 1,311 956 2,910 Plan settlement loss — — 297 501 Net periodic benefit expense $ 473 $ 799 $ 1,212 $ 2,881 In the first six months of 2016 , we contributed $2.8 million in cash to the pension plans. For the remainder of 2016 , we expect to make approximately $1.0 million in additional cash contributions to the pension plans.

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Jun. 30, 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 six months ended June 30, 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 six months ended June 30, 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 six months ended June 30, 2016 and 2015 , we granted an aggregate of 330,678 and 139,535 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 six months ended June 30, 2016 and 2015 , the total fair value of PSUs and RSUs vested was $1.8 million and $3.2 million . The following summarizes the activity of our PSUs and RSUs awarded under the 2013 Incentive Plan for the six months ended June 30, 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 16.56 330,678 16.60 Vested (32,057 ) 36.12 (71,956 ) 36.14 Forfeited (a) (44,029 ) 35.04 (3,481 ) 22.01 Outstanding, June 30, 2016 477,044 $ 18.78 408,584 $ 20.17 __________________ (a) Total PSUs forfeited during the six months ended June 30, 2016 includes 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 Six Months Ended 2016 2015 2016 2015 (thousands) PSUs $ 1,168 $ 720 $ 1,874 $ 1,214 RSUs 1,005 841 1,911 1,403 Stock options — 132 81 281 Total $ 2,173 $ 1,693 $ 3,866 $ 2,898 The related tax benefit for the six months ended June 30, 2016 and 2015 , was $1.5 million and $1.1 million , respectively. As of June 30, 2016 , total unrecognized compensation expense related to nonvested share-based compensation arrangements was $12.8 million , net of estimated forfeitures. This expense is expected to be recognized over a weighted-average period of 2.0 years.

Stockholders' Equity

Stockholders' Equity	6 Months Ended
	Jun. 30, 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 2016, we repurchased 180,100 shares under the Program at a cost of $2.6 million , or an average of $14.62 per share. During 2015, we repurchased 175,085 shares under the Program at a cost of $6.1 million , or $34.89 per share. The shares were purchased with cash on hand and are recorded as "Treasury stock" on our Consolidated Balance Sheet. As of June 30, 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 and six months ended June 30, 2016 and 2015 : Three Months Ended Six Months Ended 2016 2015 2016 2015 (thousands) Beginning Balance, net of taxes $ (92,538 ) $ (100,204 ) $ (93,015 ) $ (101,498 ) Net actuarial gain, before taxes — 19,345 — 19,345 Amortization of actuarial loss, before taxes (a) 478 1,312 956 2,910 Effect of settlements, before taxes (a) — — 297 501 Income taxes (184 ) (7,926 ) (482 ) (8,731 ) Ending Balance, net of taxes $ (92,244 ) $ (87,473 ) $ (92,244 ) $ (87,473 ) ___________________________________ (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	6 Months Ended
	Jun. 30, 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 $4.5 million and $5.0 million , respectively, during the three months ended June 30, 2016 and 2015 , and $9.2 million and $11.3 million , respectively, during the six months ended June 30, 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 $21.9 million and $23.2 million , respectively, during the three months ended June 30, 2016 and 2015 , and $43.4 million and $45.1 million , respectively, during the six months ended June 30, 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	6 Months Ended
	Jun. 30, 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 June 30, 2016 Wood Products $ 193.6 $ 152.7 $ 346.4 $ 16.3 $ 14.8 $ 31.1 Building Materials Distribution 850.0 — 850.0 29.1 3.4 32.5 Corporate and Other 0.1 — 0.1 (7.5 ) 0.4 (7.1 ) Intersegment eliminations — (152.7 ) (152.7 ) — — — $ 1,043.8 $ — $ 1,043.8 37.9 $ 18.6 $ 56.4 Interest expense (6.4 ) Interest income — Change in fair value of interest rate swaps (1.5 ) $ 30.0 Income (Loss) Sales Before Depreciation Inter- Income and EBITDA Trade segment Total Taxes Amortization (a) (millions) Three Months Ended June 30, 2015 Wood Products $ 193.5 $ 146.4 $ 339.9 $ 23.7 $ 10.3 $ 34.1 Building Materials Distribution 761.9 0.2 762.1 19.6 2.9 22.5 Corporate and Other — — — (5.9 ) 0.1 (5.8 ) Intersegment eliminations — (146.6 ) (146.6 ) — — — $ 955.4 $ — $ 955.4 37.4 $ 13.3 $ 50.7 Interest expense (5.6 ) Interest income 0.1 $ 31.9 Income (Loss) Sales Before Depreciation Inter- Income and EBITDA Trade segment Total Taxes Amortization (a) (millions) Six Months Ended June 30, 2016 Wood Products $ 356.9 $ 292.9 $ 649.8 $ 22.2 $ 26.4 $ 48.6 Building Materials Distribution 1,567.3 — 1,567.3 42.5 6.6 49.1 Corporate and Other 0.3 — 0.3 (13.2 ) 0.8 (12.4 ) Intersegment eliminations — (292.9 ) (292.9 ) — — — $ 1,924.5 $ — $ 1,924.5 51.5 $ 33.8 $ 85.3 Interest expense (12.2 ) Interest income 0.2 Change in fair value of interest rate swaps (1.6 ) $ 37.8 Income (Loss) Sales Before Depreciation Inter- Income and EBITDA Trade segment Total Taxes Amortization (a) (millions) Six Months Ended June 30, 2015 Wood Products $ 380.5 $ 268.7 $ 649.2 $ 44.6 $ 21.1 $ 65.7 Building Materials Distribution 1,384.8 0.2 1,385.0 22.9 5.6 28.5 Corporate and Other — — — (12.5 ) 0.1 (12.4 ) Intersegment eliminations — (268.9 ) (268.9 ) — — — $ 1,765.3 $ — $ 1,765.3 55.0 $ 26.9 $ 81.8 Interest expense (11.1 ) Interest income 0.1 $ 44.1 __________________ (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 Six Months Ended 2016 2015 2016 2015 (millions) Net income $ 19.2 $ 20.2 $ 24.2 $ 27.8 Interest expense 6.4 5.6 12.2 11.1 Interest income — (0.1 ) (0.2 ) (0.1 ) Change in fair value of interest rate swaps 1.5 — 1.6 — Income tax provision 10.7 11.6 13.7 16.2 Depreciation and amortization 18.6 13.3 33.8 26.9 EBITDA $ 56.4 $ 50.7 $ 85.3 $ 81.8

Commitments, Legal Proceedings

Commitments, Legal Proceedings and Contingencies, and Guarantees	6 Months Ended
	Jun. 30, 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 June 30, 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 June 30, 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	6 Months Ended
	Jun. 30, 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 June 30, 2016 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ 103 $ 1,039,139 $ 4,531 $ — $ 1,043,773 Intercompany — — 5,727 (5,727 ) — 103 1,039,139 10,258 (5,727 ) 1,043,773 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) 258 891,237 9,263 (6,043 ) 894,715 Depreciation and amortization 428 17,842 282 — 18,552 Selling and distribution expenses 174 76,306 375 — 76,855 General and administrative expenses 6,767 8,529 — 316 15,612 Other (income) expense, net 13 32 127 — 172 7,640 993,946 10,047 (5,727 ) 1,005,906 Income (loss) from operations (7,537 ) 45,193 211 — 37,867 Foreign currency exchange gain (loss) 40 22 (34 ) — 28 Interest expense (6,391 ) (36 ) — — (6,427 ) Interest income 7 20 — — 27 Change in fair value of interest rate swaps (1,532 ) — — — (1,532 ) (7,876 ) 6 (34 ) — (7,904 ) Income (loss) before income taxes and equity in net income of affiliates (15,413 ) 45,199 177 — 29,963 Income tax (provision) benefit (10,767 ) 32 — — (10,735 ) Income (loss) before equity in net income of affiliates (26,180 ) 45,231 177 — 19,228 Equity in net income of affiliates 45,408 — — (45,408 ) — Net income 19,228 45,231 177 (45,408 ) 19,228 Other comprehensive income, net of tax Defined benefit pension plans Amortization of actuarial loss 294 — — — 294 Other comprehensive income, net of tax 294 — — — 294 Comprehensive income $ 19,522 $ 45,231 $ 177 $ (45,408 ) $ 19,522 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Three Months Ended June 30, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ — $ 951,728 $ 3,669 $ — $ 955,397 Intercompany — — 5,853 (5,853 ) — — 951,728 9,522 (5,853 ) 955,397 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) 405 822,032 8,050 (5,904 ) 824,583 Depreciation and amortization 64 12,926 291 — 13,281 Selling and distribution expenses 314 67,493 447 — 68,254 General and administrative expenses 5,143 6,824 — 51 12,018 Other (income) expense, net (22 ) (4 ) (72 ) — (98 ) 5,904 909,271 8,716 (5,853 ) 918,038 Income (loss) from operations (5,904 ) 42,457 806 — 37,359 Foreign currency exchange gain (loss) (83 ) 44 80 — 41 Interest expense (5,578 ) (13 ) — — (5,591 ) Interest income 21 37 — — 58 (5,640 ) 68 80 — (5,492 ) Income (loss) before income taxes and equity in net income of affiliates (11,544 ) 42,525 886 — 31,867 Income tax (provision) benefit (11,663 ) 26 — — (11,637 ) Income (loss) before equity in net income of affiliates (23,207 ) 42,551 886 — 20,230 Equity in net income of affiliates 43,437 — — (43,437 ) — Net income 20,230 42,551 886 (43,437 ) 20,230 Other comprehensive income, net of tax Defined benefit pension plans Actuarial gain 11,923 — — — 11,923 Amortization of actuarial loss 808 — — — 808 Other comprehensive income, net of tax 12,731 — — — 12,731 Comprehensive income $ 32,961 $ 42,551 $ 886 $ (43,437 ) $ 32,961 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Six Months Ended June 30, 2016 (unaudited) Boise Guarantor Non- Eliminations Consolidated (thousands) Sales Trade $ 289 $ 1,916,211 $ 7,968 $ — $ 1,924,468 Intercompany — — 11,239 (11,239 ) — 289 1,916,211 19,207 (11,239 ) 1,924,468 Costs and expenses Materials, labor, and other operating expenses, (excluding depreciation) 500 1,658,122 17,408 (11,771 ) 1,664,259 Depreciation and amortization 798 32,427 565 — 33,790 Selling and distribution expenses 337 143,753 806 — 144,896 General and administrative expenses 12,002 19,130 — 532 31,664 Other (income) expense, net 13 (1,592 ) 166 — (1,413 ) 13,650 1,851,840 18,945 (11,239 ) 1,873,196 Income (loss) from operations (13,361 ) 64,371 262 — 51,272 Foreign currency exchange gain 67 99 60 — 226 Interest expense (12,155 ) (74 ) — — (12,229 ) Interest income 119 57 — — 176 Change in fair value of interest rate swaps (1,601 ) — — — (1,601 ) (13,570 ) 82 60 — (13,428 ) Income (loss) before income taxes and equity in net income of affiliates (26,931 ) 64,453 322 — 37,844 Income tax (provision) benefit (13,723 ) 57 — — (13,666 ) Income (loss) before equity in net income of affiliates (40,654 ) 64,510 322 — 24,178 Equity in net income of affiliates 64,832 — — (64,832 ) — Net income 24,178 64,510 322 (64,832 ) 24,178 Other comprehensive income, net of tax Defined benefit pension plans Amortization of actuarial loss 588 — — — 588 Effect of settlements 183 — — — 183 Other comprehensive income, net of tax 771 — — — 771 Comprehensive income $ 24,949 $ 64,510 $ 322 $ (64,832 ) $ 24,949 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Six Months Ended June 30, 2015 (unaudited) Boise Guarantor Non- Eliminations Consolidated (thousands) Sales Trade $ — $ 1,759,455 $ 5,845 $ — $ 1,765,300 Intercompany — — 9,892 (9,892 ) — — 1,759,455 15,737 (9,892 ) 1,765,300 Costs and expenses Materials, labor, and other operating expenses, (excluding depreciation) 1,255 1,524,885 13,699 (10,217 ) 1,529,622 Depreciation and amortization 122 26,165 581 — 26,868 Selling and distribution expenses 869 128,256 1,009 — 130,134 General and administrative expenses 10,436 13,265 — 325 24,026 Other (income) expense, net (247 ) 153 (303 ) — (397 ) 12,435 1,692,724 14,986 (9,892 ) 1,710,253 Income (loss) from operations (12,435 ) 66,731 751 — 55,047 Foreign currency exchange gain (loss) (255 ) 177 12 — (66 ) Interest expense (11,059 ) (13 ) — — (11,072 ) Interest income 39 109 — — 148 (11,275 ) 273 12 — (10,990 ) Income (loss) before income taxes and equity in net income of affiliates (23,710 ) 67,004 763 — 44,057 Income tax (provision) benefit (16,267 ) 57 — — (16,210 ) Income (loss) before equity in net income of affiliates (39,977 ) 67,061 763 — 27,847 Equity in net income of affiliates 67,824 — — (67,824 ) — Net income 27,847 67,061 763 (67,824 ) 27,847 Other comprehensive income, net of tax Defined benefit pension plans Actuarial gain 11,923 — — — 11,923 Amortization of actuarial loss 1,793 — — — 1,793 Effect of settlements 309 — — — 309 Other comprehensive income, net of tax 14,025 — — — 14,025 Comprehensive income $ 41,872 $ 67,061 $ 763 $ (67,824 ) $ 41,872 Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at June 30, 2016 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) ASSETS Current Cash and cash equivalents $ 96,030 $ 11 $ 48 $ — $ 96,089 Receivables Trade, less allowances 36 277,624 1,044 — 278,704 Related parties — 376 — — 376 Other 850 6,220 318 — 7,388 Inventories — 456,093 5,905 — 461,998 Prepaid expenses and other 8,143 2,467 145 — 10,755 Total current assets 105,059 742,791 7,460 — 855,310 Property and equipment, net 5,214 541,128 6,434 — 552,776 Timber deposits — 12,246 — — 12,246 Goodwill — 55,433 — — 55,433 Intangible assets, net — 15,893 — — 15,893 Other assets 761 11,069 — — 11,830 Investments in affiliates 1,059,060 — — (1,059,060 ) — Total assets $ 1,170,094 $ 1,378,560 $ 13,894 $ (1,059,060 ) $ 1,503,488 Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at June 30, 2016 (continued) (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) LIABILITIES AND STOCKHOLDERS' EQUITY Current Accounts payable Trade $ 8,286 $ 238,256 $ 1,198 $ — $ 247,740 Related parties — 1,954 — — 1,954 Accrued liabilities — — — — Compensation and benefits 16,808 40,026 416 — 57,250 Interest payable 3,403 — — — 3,403 Other 7,425 42,207 1,154 — 50,786 Total current liabilities 35,922 322,443 2,768 — 361,133 Debt Long-term debt 464,586 — — — 464,586 Other Compensation and benefits 93,614 — — — 93,614 Other long-term liabilities 15,953 7,739 444 — 24,136 109,567 7,739 444 — 117,750 Commitments and contingent liabilities Stockholders' equity Preferred stock — — — — — Common stock 435 — — — 435 Treasury stock (126,343 ) — — — (126,343 ) Additional paid-in capital 511,097 — — — 511,097 Accumulated other comprehensive loss (92,244 ) — — — (92,244 ) Retained earnings 267,074 — — — 267,074 Subsidiary equity — 1,048,378 10,682 (1,059,060 ) — Total stockholders' equity 560,019 1,048,378 10,682 (1,059,060 ) 560,019 Total liabilities and stockholders' equity $ 1,170,094 $ 1,378,560 $ 13,894 $ (1,059,060 ) $ 1,503,488 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 Six Months Ended June 30, 2016 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income $ 24,178 $ 64,510 $ 322 $ (64,832 ) $ 24,178 Items in net income not using (providing) cash Equity in net income of affiliates (64,832 ) — — 64,832 — Depreciation and amortization, including deferred financing costs and other 1,669 32,427 565 — 34,661 Stock-based compensation 3,866 — — — 3,866 Pension expense 1,212 — — — 1,212 Deferred income taxes 3,901 — — — 3,901 Change of fair value of interest rate swaps 1,601 — — — 1,601 Other 27 45 — — 72 Decrease (increase) in working capital, net of acquisitions Receivables 47 (76,488 ) (496 ) — (76,937 ) Inventories — (59,667 ) 363 — (59,304 ) Prepaid expenses and other (4,017 ) 5,153 (144 ) (5,500 ) (4,508 ) Accounts payable and accrued liabilities 3,793 92,133 (5,023 ) 5,500 96,403 Pension contributions (2,778 ) — — — (2,778 ) Income taxes payable 18,695 1 — — 18,696 Other 961 3,535 459 — 4,955 Net cash provided by (used for) operations (11,677 ) 61,649 (3,954 ) — 46,018 Cash provided by (used for) investment Expenditures for property and equipment (874 ) (33,801 ) (426 ) — (35,101 ) Acquisitions of businesses and facilities — (215,900 ) — — (215,900 ) Proceeds from sales of assets and other — 254 1 — 255 Net cash used for investment (874 ) (249,447 ) (425 ) — (250,746 ) Cash provided by (used for) financing Borrowings of long-term debt, including revolving credit facility 352,700 — — — 352,700 Payments on revolving credit facility (232,700 ) — — — (232,700 ) Treasury stock purchased (2,632 ) — — — (2,632 ) Financing costs (543 ) — — — (543 ) Tax withholding payments on stock-based awards (383 ) — — — (383 ) Other (1 ) (120 ) — — (121 ) Due to (from) affiliates (192,294 ) 187,918 4,376 — — Net cash provided by (used for) financing (75,853 ) 187,798 4,376 — 116,321 Net decrease in cash and cash equivalents (88,404 ) — (3 ) — (88,407 ) Balance at beginning of the period 184,434 11 51 — 184,496 Balance at end of the period $ 96,030 $ 11 $ 48 $ — $ 96,089 Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Six Months Ended June 30, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income $ 27,847 $ 67,061 $ 763 $ (67,824 ) $ 27,847 Items in net income not using (providing) cash Equity in net income of affiliates (67,824 ) — — 67,824 — Depreciation and amortization, including deferred financing costs and other 892 26,165 581 — 27,638 Stock-based compensation 2,898 — — — 2,898 Pension expense 2,881 — — — 2,881 Deferred income taxes 7,187 — — — 7,187 Other (474 ) (148 ) — — (622 ) Decrease (increase) in working capital Receivables 93 (61,486 ) (492 ) — (61,885 ) Inventories — (18,993 ) (1,660 ) — (20,653 ) Prepaid expenses and other (3,411 ) 25 11 — (3,375 ) Accounts payable and accrued liabilities (2,927 ) 81,298 86 — 78,457 Pension contributions (53,203 ) — — — (53,203 ) Income taxes payable 14,500 — (1 ) — 14,499 Other (2,095 ) 157 (16 ) — (1,954 ) Net cash provided by (used for) operations (73,636 ) 94,079 (728 ) — 19,715 Cash provided by (used for) investment Expenditures for property and equipment (958 ) (30,466 ) (9 ) — (31,433 ) Proceeds from sales of assets and other — 273 (10 ) — 263 Net cash used for investment (958 ) (30,193 ) (19 ) — (31,170 ) Cash provided by (used for) financing Borrowings of long-term debt 50,000 — — — 50,000 Treasury stock purchased (6,109 ) — — — (6,109 ) Financing costs (655 ) — — — (655 ) Tax withholding payments on stock-based awards (1,063 ) — — — (1,063 ) Other 660 — — — 660 Due to (from) affiliates 63,152 (63,888 ) 736 — — Net cash provided by (used for) financing 105,985 (63,888 ) 736 — 42,833 Net increase (decrease) in cash and cash equivalents 31,391 (2 ) (11 ) — 31,378 Balance at beginning of the period 163,512 23 14 — 163,549 Balance at end of the period $ 194,903 $ 21 $ 3 $ — $ 194,927

Summary of Significant Accoun22

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 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 June 30, 2016 , and December 31, 2015 , we held $69.4 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 June 30, 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 $306.0 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 June 30, 2016 , we recorded a long-term liability of $1.6 million recorded in "Other long-term liabilities" on our Consolidated Balance Sheets, 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. 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)	6 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Inventories [Table Text Block]	Inventories included the following (work in process is not material): June 30, December 31, (thousands) Finished goods and work in process $ 365,058 $ 292,826 Logs 57,648 58,299 Other raw materials and supplies 39,292 33,732 $ 461,998 $ 384,857
Property and Equipment [Table Text Block]	Property and equipment consisted of the following asset classes: June 30, December 31, (thousands) Land $ 38,696 $ 36,876 Buildings 127,239 106,269 Improvements 49,023 46,205 Mobile equipment, information technology, and office furniture 117,194 109,702 Machinery and equipment 579,355 437,433 Construction in progress 38,128 34,661 949,635 771,146 Less accumulated depreciation (396,859 ) (368,480 ) $ 552,776 $ 402,666

Net Income Per Common Share (Ta

Net Income Per Common Share (Tables)	6 Months Ended
	Jun. 30, 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 Six Months Ended 2016 2015 2016 2015 (thousands, except per-share data) Net income $ 19,228 $ 20,230 $ 24,178 $ 27,847 Weighted average common shares outstanding during the period (for basic calculation) 38,814 39,494 38,834 39,496 Dilutive effect of other potential common shares 158 106 16 108 Weighted average common shares and potential common shares (for diluted calculation) 38,972 39,600 38,850 39,604 Net income per common share - Basic $ 0.50 $ 0.51 $ 0.62 $ 0.71 Net income per common share - Diluted $ 0.49 $ 0.51 $ 0.62 $ 0.70

Acquisitions (Tables)

Acquisitions (Tables)	6 Months Ended
	Jun. 30, 2016
Business Combinations [Abstract]
Fair value at the date of the Acquisition [Table Text Block]	The following table summarizes the final 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 $ 10,467 Inventories 17,837 Property and equipment 149,135 Other assets 619 Intangible assets: Customer relationships 6,000 Goodwill 33,610 Assets acquired 217,668 Accrued liabilities 1,768 Liabilities assumed 1,768 Net assets acquired $ 215,900
Pro Forma Information [Table Text Block]	The following pro forma financial information presents the combined results of operations as if the two GP engineered wood products 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 revenue enhancements or cost savings, operating synergies, customer attrition, or incremental depreciation upon the restart of laminated veneer lumber assets at Roxboro. Pro Forma Three Months Ended Six Months Ended 2015 2016 2015 (unaudited, thousands, except per-share data) Sales $ 978,674 $ 1,951,662 $ 1,806,857 Net income (a) $ 20,710 $ 27,281 $ 27,899 Net income per common share - Basic $ 0.52 $ 0.70 $ 0.71 Net income per common share - Diluted $ 0.52 $ 0.70 $ 0.70 ___________________________________ (a) The pro forma financial information for the six months ended June 30, 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)	6 Months Ended
	Jun. 30, 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 — 33,610 (a) — 33,610 Balance at June 30, 2016 $ 5,593 $ 49,840 $ — $ 55,433 ___________________________________ (a) Represents the acquisition of GP's two engineered wood products 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: June 30, 2016 Gross Carrying Amount Accumulated Amortization Net Carrying Amount (thousands) Trade names and trademarks $ 8,900 $ — $ 8,900 Customer relationships 7,400 (407 ) 6,993 $ 16,300 $ (407 ) $ 15,893 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)	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Debt [Table Text Block]	Long-term debt consisted of the following: June 30, December 31, (thousands) Term loan $ 75,000 $ — Asset-based revolving credit facility 45,000 — 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 1,105 1,215 Deferred financing costs (6,509 ) (6,616 ) Long-term debt $ 464,586 $ 344,589

Retirement and Benefit Plans (T

Retirement and Benefit Plans (Tables)	6 Months Ended
	Jun. 30, 2016
Compensation and Retirement Disclosure [Abstract]
Retirement and Benefit Plans [Table Text Block]	The following table presents the pension benefit costs: Three Months Ended Six Months Ended 2016 2015 2016 2015 (thousands) Service cost $ 282 $ 239 $ 567 $ 714 Interest cost 4,789 4,744 9,571 9,451 Expected return on plan assets (5,076 ) (5,495 ) (10,179 ) (10,695 ) Amortization of actuarial loss 478 1,311 956 2,910 Plan settlement loss — — 297 501 Net periodic benefit expense $ 473 $ 799 $ 1,212 $ 2,881

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 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 six months ended June 30, 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 16.56 330,678 16.60 Vested (32,057 ) 36.12 (71,956 ) 36.14 Forfeited (a) (44,029 ) 35.04 (3,481 ) 22.01 Outstanding, June 30, 2016 477,044 $ 18.78 408,584 $ 20.17 __________________ (a) Total PSUs forfeited during the six months ended June 30, 2016 includes 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 Six Months Ended 2016 2015 2016 2015 (thousands) PSUs $ 1,168 $ 720 $ 1,874 $ 1,214 RSUs 1,005 841 1,911 1,403 Stock options — 132 81 281 Total $ 2,173 $ 1,693 $ 3,866 $ 2,898

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 2016 and 2015 : Three Months Ended Six Months Ended 2016 2015 2016 2015 (thousands) Beginning Balance, net of taxes $ (92,538 ) $ (100,204 ) $ (93,015 ) $ (101,498 ) Net actuarial gain, before taxes — 19,345 — 19,345 Amortization of actuarial loss, before taxes (a) 478 1,312 956 2,910 Effect of settlements, before taxes (a) — — 297 501 Income taxes (184 ) (7,926 ) (482 ) (8,731 ) Ending Balance, net of taxes $ (92,244 ) $ (87,473 ) $ (92,244 ) $ (87,473 ) ___________________________________ (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)	6 Months Ended
	Jun. 30, 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 June 30, 2016 Wood Products $ 193.6 $ 152.7 $ 346.4 $ 16.3 $ 14.8 $ 31.1 Building Materials Distribution 850.0 — 850.0 29.1 3.4 32.5 Corporate and Other 0.1 — 0.1 (7.5 ) 0.4 (7.1 ) Intersegment eliminations — (152.7 ) (152.7 ) — — — $ 1,043.8 $ — $ 1,043.8 37.9 $ 18.6 $ 56.4 Interest expense (6.4 ) Interest income — Change in fair value of interest rate swaps (1.5 ) $ 30.0 Income (Loss) Sales Before Depreciation Inter- Income and EBITDA Trade segment Total Taxes Amortization (a) (millions) Three Months Ended June 30, 2015 Wood Products $ 193.5 $ 146.4 $ 339.9 $ 23.7 $ 10.3 $ 34.1 Building Materials Distribution 761.9 0.2 762.1 19.6 2.9 22.5 Corporate and Other — — — (5.9 ) 0.1 (5.8 ) Intersegment eliminations — (146.6 ) (146.6 ) — — — $ 955.4 $ — $ 955.4 37.4 $ 13.3 $ 50.7 Interest expense (5.6 ) Interest income 0.1 $ 31.9 Income (Loss) Sales Before Depreciation Inter- Income and EBITDA Trade segment Total Taxes Amortization (a) (millions) Six Months Ended June 30, 2016 Wood Products $ 356.9 $ 292.9 $ 649.8 $ 22.2 $ 26.4 $ 48.6 Building Materials Distribution 1,567.3 — 1,567.3 42.5 6.6 49.1 Corporate and Other 0.3 — 0.3 (13.2 ) 0.8 (12.4 ) Intersegment eliminations — (292.9 ) (292.9 ) — — — $ 1,924.5 $ — $ 1,924.5 51.5 $ 33.8 $ 85.3 Interest expense (12.2 ) Interest income 0.2 Change in fair value of interest rate swaps (1.6 ) $ 37.8 Income (Loss) Sales Before Depreciation Inter- Income and EBITDA Trade segment Total Taxes Amortization (a) (millions) Six Months Ended June 30, 2015 Wood Products $ 380.5 $ 268.7 $ 649.2 $ 44.6 $ 21.1 $ 65.7 Building Materials Distribution 1,384.8 0.2 1,385.0 22.9 5.6 28.5 Corporate and Other — — — (12.5 ) 0.1 (12.4 ) Intersegment eliminations — (268.9 ) (268.9 ) — — — $ 1,765.3 $ — $ 1,765.3 55.0 $ 26.9 $ 81.8 Interest expense (11.1 ) Interest income 0.1 $ 44.1
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	The following is a reconciliation of net income to EBITDA for the consolidated company: Three Months Ended Six Months Ended 2016 2015 2016 2015 (millions) Net income $ 19.2 $ 20.2 $ 24.2 $ 27.8 Interest expense 6.4 5.6 12.2 11.1 Interest income — (0.1 ) (0.2 ) (0.1 ) Change in fair value of interest rate swaps 1.5 — 1.6 — Income tax provision 10.7 11.6 13.7 16.2 Depreciation and amortization 18.6 13.3 33.8 26.9 EBITDA $ 56.4 $ 50.7 $ 85.3 $ 81.8

Consolidating Guarantor and N32

Consolidating Guarantor and Nonguarantor Financial Information (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2016 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ 103 $ 1,039,139 $ 4,531 $ — $ 1,043,773 Intercompany — — 5,727 (5,727 ) — 103 1,039,139 10,258 (5,727 ) 1,043,773 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) 258 891,237 9,263 (6,043 ) 894,715 Depreciation and amortization 428 17,842 282 — 18,552 Selling and distribution expenses 174 76,306 375 — 76,855 General and administrative expenses 6,767 8,529 — 316 15,612 Other (income) expense, net 13 32 127 — 172 7,640 993,946 10,047 (5,727 ) 1,005,906 Income (loss) from operations (7,537 ) 45,193 211 — 37,867 Foreign currency exchange gain (loss) 40 22 (34 ) — 28 Interest expense (6,391 ) (36 ) — — (6,427 ) Interest income 7 20 — — 27 Change in fair value of interest rate swaps (1,532 ) — — — (1,532 ) (7,876 ) 6 (34 ) — (7,904 ) Income (loss) before income taxes and equity in net income of affiliates (15,413 ) 45,199 177 — 29,963 Income tax (provision) benefit (10,767 ) 32 — — (10,735 ) Income (loss) before equity in net income of affiliates (26,180 ) 45,231 177 — 19,228 Equity in net income of affiliates 45,408 — — (45,408 ) — Net income 19,228 45,231 177 (45,408 ) 19,228 Other comprehensive income, net of tax Defined benefit pension plans Amortization of actuarial loss 294 — — — 294 Other comprehensive income, net of tax 294 — — — 294 Comprehensive income $ 19,522 $ 45,231 $ 177 $ (45,408 ) $ 19,522 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Three Months Ended June 30, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ — $ 951,728 $ 3,669 $ — $ 955,397 Intercompany — — 5,853 (5,853 ) — — 951,728 9,522 (5,853 ) 955,397 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) 405 822,032 8,050 (5,904 ) 824,583 Depreciation and amortization 64 12,926 291 — 13,281 Selling and distribution expenses 314 67,493 447 — 68,254 General and administrative expenses 5,143 6,824 — 51 12,018 Other (income) expense, net (22 ) (4 ) (72 ) — (98 ) 5,904 909,271 8,716 (5,853 ) 918,038 Income (loss) from operations (5,904 ) 42,457 806 — 37,359 Foreign currency exchange gain (loss) (83 ) 44 80 — 41 Interest expense (5,578 ) (13 ) — — (5,591 ) Interest income 21 37 — — 58 (5,640 ) 68 80 — (5,492 ) Income (loss) before income taxes and equity in net income of affiliates (11,544 ) 42,525 886 — 31,867 Income tax (provision) benefit (11,663 ) 26 — — (11,637 ) Income (loss) before equity in net income of affiliates (23,207 ) 42,551 886 — 20,230 Equity in net income of affiliates 43,437 — — (43,437 ) — Net income 20,230 42,551 886 (43,437 ) 20,230 Other comprehensive income, net of tax Defined benefit pension plans Actuarial gain 11,923 — — — 11,923 Amortization of actuarial loss 808 — — — 808 Other comprehensive income, net of tax 12,731 — — — 12,731 Comprehensive income $ 32,961 $ 42,551 $ 886 $ (43,437 ) $ 32,961 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Six Months Ended June 30, 2016 (unaudited) Boise Guarantor Non- Eliminations Consolidated (thousands) Sales Trade $ 289 $ 1,916,211 $ 7,968 $ — $ 1,924,468 Intercompany — — 11,239 (11,239 ) — 289 1,916,211 19,207 (11,239 ) 1,924,468 Costs and expenses Materials, labor, and other operating expenses, (excluding depreciation) 500 1,658,122 17,408 (11,771 ) 1,664,259 Depreciation and amortization 798 32,427 565 — 33,790 Selling and distribution expenses 337 143,753 806 — 144,896 General and administrative expenses 12,002 19,130 — 532 31,664 Other (income) expense, net 13 (1,592 ) 166 — (1,413 ) 13,650 1,851,840 18,945 (11,239 ) 1,873,196 Income (loss) from operations (13,361 ) 64,371 262 — 51,272 Foreign currency exchange gain 67 99 60 — 226 Interest expense (12,155 ) (74 ) — — (12,229 ) Interest income 119 57 — — 176 Change in fair value of interest rate swaps (1,601 ) — — — (1,601 ) (13,570 ) 82 60 — (13,428 ) Income (loss) before income taxes and equity in net income of affiliates (26,931 ) 64,453 322 — 37,844 Income tax (provision) benefit (13,723 ) 57 — — (13,666 ) Income (loss) before equity in net income of affiliates (40,654 ) 64,510 322 — 24,178 Equity in net income of affiliates 64,832 — — (64,832 ) — Net income 24,178 64,510 322 (64,832 ) 24,178 Other comprehensive income, net of tax Defined benefit pension plans Amortization of actuarial loss 588 — — — 588 Effect of settlements 183 — — — 183 Other comprehensive income, net of tax 771 — — — 771 Comprehensive income $ 24,949 $ 64,510 $ 322 $ (64,832 ) $ 24,949 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Six Months Ended June 30, 2015 (unaudited) Boise Guarantor Non- Eliminations Consolidated (thousands) Sales Trade $ — $ 1,759,455 $ 5,845 $ — $ 1,765,300 Intercompany — — 9,892 (9,892 ) — — 1,759,455 15,737 (9,892 ) 1,765,300 Costs and expenses Materials, labor, and other operating expenses, (excluding depreciation) 1,255 1,524,885 13,699 (10,217 ) 1,529,622 Depreciation and amortization 122 26,165 581 — 26,868 Selling and distribution expenses 869 128,256 1,009 — 130,134 General and administrative expenses 10,436 13,265 — 325 24,026 Other (income) expense, net (247 ) 153 (303 ) — (397 ) 12,435 1,692,724 14,986 (9,892 ) 1,710,253 Income (loss) from operations (12,435 ) 66,731 751 — 55,047 Foreign currency exchange gain (loss) (255 ) 177 12 — (66 ) Interest expense (11,059 ) (13 ) — — (11,072 ) Interest income 39 109 — — 148 (11,275 ) 273 12 — (10,990 ) Income (loss) before income taxes and equity in net income of affiliates (23,710 ) 67,004 763 — 44,057 Income tax (provision) benefit (16,267 ) 57 — — (16,210 ) Income (loss) before equity in net income of affiliates (39,977 ) 67,061 763 — 27,847 Equity in net income of affiliates 67,824 — — (67,824 ) — Net income 27,847 67,061 763 (67,824 ) 27,847 Other comprehensive income, net of tax Defined benefit pension plans Actuarial gain 11,923 — — — 11,923 Amortization of actuarial loss 1,793 — — — 1,793 Effect of settlements 309 — — — 309 Other comprehensive income, net of tax 14,025 — — — 14,025 Comprehensive income $ 41,872 $ 67,061 $ 763 $ (67,824 ) $ 41,872
Consolidating Balance Sheets [Table Text Block]	Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at June 30, 2016 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) ASSETS Current Cash and cash equivalents $ 96,030 $ 11 $ 48 $ — $ 96,089 Receivables Trade, less allowances 36 277,624 1,044 — 278,704 Related parties — 376 — — 376 Other 850 6,220 318 — 7,388 Inventories — 456,093 5,905 — 461,998 Prepaid expenses and other 8,143 2,467 145 — 10,755 Total current assets 105,059 742,791 7,460 — 855,310 Property and equipment, net 5,214 541,128 6,434 — 552,776 Timber deposits — 12,246 — — 12,246 Goodwill — 55,433 — — 55,433 Intangible assets, net — 15,893 — — 15,893 Other assets 761 11,069 — — 11,830 Investments in affiliates 1,059,060 — — (1,059,060 ) — Total assets $ 1,170,094 $ 1,378,560 $ 13,894 $ (1,059,060 ) $ 1,503,488 Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at June 30, 2016 (continued) (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) LIABILITIES AND STOCKHOLDERS' EQUITY Current Accounts payable Trade $ 8,286 $ 238,256 $ 1,198 $ — $ 247,740 Related parties — 1,954 — — 1,954 Accrued liabilities — — — — Compensation and benefits 16,808 40,026 416 — 57,250 Interest payable 3,403 — — — 3,403 Other 7,425 42,207 1,154 — 50,786 Total current liabilities 35,922 322,443 2,768 — 361,133 Debt Long-term debt 464,586 — — — 464,586 Other Compensation and benefits 93,614 — — — 93,614 Other long-term liabilities 15,953 7,739 444 — 24,136 109,567 7,739 444 — 117,750 Commitments and contingent liabilities Stockholders' equity Preferred stock — — — — — Common stock 435 — — — 435 Treasury stock (126,343 ) — — — (126,343 ) Additional paid-in capital 511,097 — — — 511,097 Accumulated other comprehensive loss (92,244 ) — — — (92,244 ) Retained earnings 267,074 — — — 267,074 Subsidiary equity — 1,048,378 10,682 (1,059,060 ) — Total stockholders' equity 560,019 1,048,378 10,682 (1,059,060 ) 560,019 Total liabilities and stockholders' equity $ 1,170,094 $ 1,378,560 $ 13,894 $ (1,059,060 ) $ 1,503,488 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 Six Months Ended June 30, 2016 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income $ 24,178 $ 64,510 $ 322 $ (64,832 ) $ 24,178 Items in net income not using (providing) cash Equity in net income of affiliates (64,832 ) — — 64,832 — Depreciation and amortization, including deferred financing costs and other 1,669 32,427 565 — 34,661 Stock-based compensation 3,866 — — — 3,866 Pension expense 1,212 — — — 1,212 Deferred income taxes 3,901 — — — 3,901 Change of fair value of interest rate swaps 1,601 — — — 1,601 Other 27 45 — — 72 Decrease (increase) in working capital, net of acquisitions Receivables 47 (76,488 ) (496 ) — (76,937 ) Inventories — (59,667 ) 363 — (59,304 ) Prepaid expenses and other (4,017 ) 5,153 (144 ) (5,500 ) (4,508 ) Accounts payable and accrued liabilities 3,793 92,133 (5,023 ) 5,500 96,403 Pension contributions (2,778 ) — — — (2,778 ) Income taxes payable 18,695 1 — — 18,696 Other 961 3,535 459 — 4,955 Net cash provided by (used for) operations (11,677 ) 61,649 (3,954 ) — 46,018 Cash provided by (used for) investment Expenditures for property and equipment (874 ) (33,801 ) (426 ) — (35,101 ) Acquisitions of businesses and facilities — (215,900 ) — — (215,900 ) Proceeds from sales of assets and other — 254 1 — 255 Net cash used for investment (874 ) (249,447 ) (425 ) — (250,746 ) Cash provided by (used for) financing Borrowings of long-term debt, including revolving credit facility 352,700 — — — 352,700 Payments on revolving credit facility (232,700 ) — — — (232,700 ) Treasury stock purchased (2,632 ) — — — (2,632 ) Financing costs (543 ) — — — (543 ) Tax withholding payments on stock-based awards (383 ) — — — (383 ) Other (1 ) (120 ) — — (121 ) Due to (from) affiliates (192,294 ) 187,918 4,376 — — Net cash provided by (used for) financing (75,853 ) 187,798 4,376 — 116,321 Net decrease in cash and cash equivalents (88,404 ) — (3 ) — (88,407 ) Balance at beginning of the period 184,434 11 51 — 184,496 Balance at end of the period $ 96,030 $ 11 $ 48 $ — $ 96,089 Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Six Months Ended June 30, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income $ 27,847 $ 67,061 $ 763 $ (67,824 ) $ 27,847 Items in net income not using (providing) cash Equity in net income of affiliates (67,824 ) — — 67,824 — Depreciation and amortization, including deferred financing costs and other 892 26,165 581 — 27,638 Stock-based compensation 2,898 — — — 2,898 Pension expense 2,881 — — — 2,881 Deferred income taxes 7,187 — — — 7,187 Other (474 ) (148 ) — — (622 ) Decrease (increase) in working capital Receivables 93 (61,486 ) (492 ) — (61,885 ) Inventories — (18,993 ) (1,660 ) — (20,653 ) Prepaid expenses and other (3,411 ) 25 11 — (3,375 ) Accounts payable and accrued liabilities (2,927 ) 81,298 86 — 78,457 Pension contributions (53,203 ) — — — (53,203 ) Income taxes payable 14,500 — (1 ) — 14,499 Other (2,095 ) 157 (16 ) — (1,954 ) Net cash provided by (used for) operations (73,636 ) 94,079 (728 ) — 19,715 Cash provided by (used for) investment Expenditures for property and equipment (958 ) (30,466 ) (9 ) — (31,433 ) Proceeds from sales of assets and other — 273 (10 ) — 263 Net cash used for investment (958 ) (30,193 ) (19 ) — (31,170 ) Cash provided by (used for) financing Borrowings of long-term debt 50,000 — — — 50,000 Treasury stock purchased (6,109 ) — — — (6,109 ) Financing costs (655 ) — — — (655 ) Tax withholding payments on stock-based awards (1,063 ) — — — (1,063 ) Other 660 — — — 660 Due to (from) affiliates 63,152 (63,888 ) 736 — — Net cash provided by (used for) financing 105,985 (63,888 ) 736 — 42,833 Net increase (decrease) in cash and cash equivalents 31,391 (2 ) (11 ) — 31,378 Balance at beginning of the period 163,512 23 14 — 163,549 Balance at end of the period $ 194,903 $ 21 $ 3 $ — $ 194,927

Nature of Operations and Cons33

Nature of Operations and Consolidation (Details)	6 Months Ended
	Jun. 30, 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		6 Months Ended		12 Months Ended
	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2016USD ($)Number2	Jun. 30, 2015USD ($)	Dec. 31, 2015USD ($)Number2	Mar. 31, 2016USD ($)	Feb. 16, 2016USD ($)
Vendor and Customer Rebates and Allowances [Abstract]
Vendor rebates and allowances	$ 3,900		$ 3,900		$ 7,700
Customer Rebates and Allowances	32,200		32,200		27,700
Operating Leases, Rent Expense, Net [Abstract]
Rental expense	4,500	$ 4,500	8,900	$ 9,000
Interest Rate Derivatives [Abstract]
Long-term debt	464,586		$ 464,586		$ 344,589
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Top Two Customers [Member]
Risks and Uncertainties [Abstract]
Concentration risk number of customers | Number2			2		2
Accounts Receivable [Member] | Credit Concentration Risk [Member] | Top Two Customers [Member]
Risks and Uncertainties [Abstract]
Concentration of credit risk			12.00%		10.00%
Medium-term notes [Member] | Term Loans Due 2022 and 2026 [Member]
Interest Rate Derivatives [Abstract]
Long-term debt	125,000		$ 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		$ 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	306,000		306,000		309,000
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	1,600		1,600
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	$ 69,400		$ 69,400		$ 170,200

Summary of Significant Accoun35

Summary of Significant Accounting Policies (Details 2) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Inventory, Net [Abstract]
Finished goods and work in process	$ 365,058	$ 292,826
Logs	57,648	58,299
Other raw materials and supplies	39,292	33,732
Inventories	$ 461,998	$ 384,857

Summary of Significant Accoun36

Summary of Significant Accounting Policies (Details 3) - USD ($) $ in Thousands	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 949,635		$ 771,146
Less accumulated depreciation	(396,859)		(368,480)
Property and equipment, net	552,776		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	127,239		106,269
Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	49,023		46,205
Mobile equipment, information technology, and office furniture [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	117,194		109,702
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	579,355		437,433
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 38,128		$ 34,661
Georgia-Pacific Engineered Wood Products Production Facilities [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment acquired		$ 149,135

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Income Tax Disclosure [Abstract]
Income tax provision	$ 10,735	$ 11,637	$ 13,666	$ 16,210
Effective income tax rate (as a percent)	35.80%	36.50%	36.10%	36.80%
Statutory U.S. income tax rate (as a percent)			35.00%	35.00%
Income taxes paid (refunds), net			$ (8,900)	$ (5,500)

Net Income Per Common Share (De

Net Income Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Computation of basic and diluted net income per common share
Net income	$ 19,228	$ 20,230	$ 24,178	$ 27,847
Weighted average common shares outstanding during the period (for basic calculation)	38,814	39,494	38,834	39,496
Dilutive effect of other potential common shares	158	106	16	108
Weighted average common shares and potential common shares (for diluted calculation)	38,972	39,600	38,850	39,604
Net income per common share - Basic	$ 0.50	$ 0.51	$ 0.62	$ 0.71
Net income per common share - Diluted	$ 0.49	$ 0.51	$ 0.62	$ 0.70
Stock awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive stock awards	200	0	600	100

Acquisitions (Details)

Acquisitions (Details) - USD ($) $ / shares in Units, $ in Thousands	Mar. 31, 2016	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016		Jun. 30, 2015	Dec. 31, 2015
Business Acquisition [Line Items]
Sales		$ 1,043,773	$ 955,397	$ 1,924,468		$ 1,765,300
Income from operations		37,867	37,359	51,272		55,047
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net [Abstract]
Goodwill		55,433		55,433			$ 21,823
Georgia-Pacific Engineered Wood Products Production Facilities [Member]
Business Acquisition [Line Items]
Purchase price of acquisition	$ 215,900
Purchase price post-closing adjustment		300
Acquisition related costs				3,500
Sales		23,400
Income from operations		$ 1,500
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net [Abstract]
Accounts receivable	10,467
Inventories	17,837
Property and equipment	149,135
Other assets	619
Customer relationships	6,000
Goodwill	33,610
Assets acquired	217,668
Accrued liabilities	1,768
Liabilities assumed	1,768
Net assets acquired	215,900
Business Acquisition, Pro Forma Information [Abstract]
Sales			978,674	1,951,662		1,806,857
Net income			$ 20,710	$ 27,281	[1]	$ 27,899
Net income per common share - Basic			$ 0.52	$ 0.70		$ 0.71
Net income per common share - Diluted			$ 0.52	$ 0.70		$ 0.70
Georgia-Pacific Engineered Wood Products Production Facilities [Member] | Asset-based revolving credit facility [Member]
Business Acquisition [Line Items]
Acquisition related borrowings	55,000
Georgia-Pacific Engineered Wood Products 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 six months ended June 30, 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		6 Months Ended
		Jun. 30, 2016	Dec. 31, 2015
Goodwill [Abstract]
Balance at December 31, 2015		$ 21,823
Additions		33,610
Balance at June 30, 2016		55,433
Intangible Assets
Expected Annual Intangible Amortization Expense, per year for next five years		700
Customer relationships, Accumulated amortization		(407)	$ (210)
Intangible assets, Gross carrying amount		16,300	10,300
Intangible Assets, Net carrying amount		$ 15,893	10,090
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		(407)	(210)
Intangible Assets, Net carrying amount		6,993	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 June 30, 2016		5,593
Wood Products [Member]
Goodwill [Abstract]
Balance at December 31, 2015		16,230
Balance at June 30, 2016		49,840
Wood Products [Member] | Georgia-Pacific Engineered Wood Products Production Facilities [Member]
Goodwill [Abstract]
Additions	[1]	33,610
Corporate and Other [Member]
Goodwill [Abstract]
Balance at December 31, 2015		0
Balance at June 30, 2016		$ 0
[1]	Represents the acquisition of GP's two engineered wood products facilities. For additional information, see Note 5, Acquisitions.

Debt (Details)

Debt (Details) - USD ($)	Nov. 26, 2013	May 08, 2013	Jun. 30, 2016	Jun. 30, 2015	Mar. 30, 2016	Dec. 31, 2015	May 15, 2015	Aug. 15, 2013	Oct. 22, 2012
Debt [Line Items]
Long-term debt			$ 464,586,000			$ 344,589,000
Deferred financing costs			(6,509,000)			(6,616,000)
Senior Notes [Abstract]
Interest paid			11,200,000	$ 10,100,000
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			$ 1,105,000			$ 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	6 Months Ended
	Jun. 30, 2016	Jun. 29, 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	$ 370,000	$ 350,000
Fixed charge coverage ratio requirement, if availability falls below 10% of aggregate lending commitments (as a percent)	100.00%
Threshold of availability as a percentage of aggregate lending commitments, below which 1:1 fixed charge coverage ratio must be met	10.00%
Threshold of availability, below which 1:1 fixed charge coverage ratio must be met	$ 37,000
Current availability	$ 319,100
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	$ 45,000		$ 0
Letters of credit outstanding	5,900		$ 5,600
Revolving Credit Facility, Minimum Amount Outstanding During Period	0
Revolving Credit Facility, Maximum Amount Outstanding During Period	$ 101,500
Revolving Credit Facility, Average Interest Rate During Period	1.69%
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		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Net periodic benefit cost [Abstract]
Net periodic benefit expense			$ 1,212	$ 2,881
Pension contributions [Abstract]
Pension contributions			2,778	53,203
Estimated remaining 2016 contributions			1,000
Pension Plan [Member]
Net periodic benefit cost [Abstract]
Service cost	$ 282	$ 239	567	714
Interest cost	4,789	4,744	9,571	9,451
Expected return on plan assets	(5,076)	(5,495)	(10,179)	(10,695)
Amortization of actuarial loss	478	1,311	956	2,910
Plan settlement loss	0	0	297	501
Net periodic benefit expense	$ 473	$ 799	$ 1,212	$ 2,881

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) $ / shares in Units, $ in Thousands		1 Months Ended		3 Months Ended		6 Months Ended		12 Months Ended
		Feb. 29, 2016stock_awards	Feb. 28, 2015stock_awards	Jun. 30, 2016USD ($)$ / sharesshares	Jun. 30, 2015USD ($)	Jun. 30, 2016USD ($)tranch$ / sharesshares	Jun. 30, 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	$ 3,200
Stock-based compensation expense | $				$ 2,173	$ 1,693	3,866	2,898
Tax benefit from compensation expense | $						1,500	1,100
Unrecognized compensation expense | $				12,800		$ 12,800
Unrecognized compensation, period for recognition						2 years
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 | $				$ 1,168	720	$ 1,874	$ 1,214
Number of shares [Abstract]
Outstanding, December 31, 2015						134,786
Granted						418,344	116,325
Vested						(32,057)
Forfeited	[1]					(44,029)
Outstanding, June 30, 2016				477,044		477,044		134,786
Weighted Average Grant Date Fair Value [Abstract]
Outstanding, December 31, 2015 | $ / shares						$ 35.09
Granted | $ / shares						16.56
Vested | $ / shares						36.12
Forfeited | $ / shares	[1]					35.04
Outstanding, June 30, 2016 | $ / shares				$ 18.78		$ 18.78		$ 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 | $				$ 1,005	841	$ 1,911	$ 1,403
Number of shares [Abstract]
Outstanding, December 31, 2015						153,343
Granted						330,678	139,535
Vested						(71,956)
Forfeited						(3,481)
Outstanding, June 30, 2016				408,584		408,584		153,343
Weighted Average Grant Date Fair Value [Abstract]
Outstanding, December 31, 2015 | $ / shares						$ 35.41
Granted | $ / shares						16.60
Vested | $ / shares						36.14
Forfeited | $ / shares						22.01
Outstanding, June 30, 2016 | $ / shares				$ 20.17		$ 20.17		$ 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 | $				$ 0	$ 132	$ 81	$ 281
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 six months ended June 30, 2016 includes 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		6 Months Ended
		Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 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	175,085
Treasury stock, acquired				$ 2,600	$ 6,100
Treasury stock acquired, average cost per share				$ 14.62	$ 34.89
Stock repurchase program, remaining number of shares authorized to be repurchased		1,096,989		1,096,989
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Beginning Balance, net of taxes		$ (92,538)	$ (100,204)	$ (93,015)	$ (101,498)
Net actuarial gain, before taxes		0	19,345	0	19,345
Amortization of actuarial loss, before taxes	[1]	478	1,312	956	2,910
Effect of settlements, before taxes	[1]	0	0	297	501
Income taxes		(184)	(7,926)	(482)	(8,731)
Ending Balance, net of taxes		$ (92,244)	$ (87,473)	$ (92,244)	$ (87,473)
[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		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Related Party Transaction [Line Items]
Variable interest entity, ownership percentage			50.00%
Revenue from related parties	$ 4.5	$ 5	$ 9.2	$ 11.3
Related parties amount in cost of sales	$ 21.9	$ 23.2	$ 43.4	$ 45.1
Packaging Corporation of America (PCA) [Member]
Related Party Transaction [Line Items]
Variable interest entity, ownership percentage			50.00%

Segment Information (Details)

Segment Information (Details) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2016USD ($)segment	Jun. 30, 2015USD ($)
Segment Reporting Information [Line Items]
Number of Reportable Segments | segment				3
Sales		$ 1,043,773	$ 955,397	$ 1,924,468	$ 1,765,300
Income (loss) before income taxes		29,963	31,867	37,844	44,057
Depreciation and amortization		18,552	13,281	33,790	26,868
EBITDA	[1]	56,400	50,700	85,300	81,800
Interest expense		(6,427)	(5,591)	(12,229)	(11,072)
Interest income		27	58	176	148
Change in fair value of interest rate swaps		(1,532)	0	(1,601)	0
Wood Products [Member]
Segment Reporting Information [Line Items]
Sales		193,600	193,500	356,900	380,500
Depreciation and amortization		14,800	10,300	26,400	21,100
EBITDA	[1]	31,100	34,100	48,600	65,700
Building Materials Distribution [Member]
Segment Reporting Information [Line Items]
Sales		850,000	761,900	1,567,300	1,384,800
Depreciation and amortization		3,400	2,900	6,600	5,600
EBITDA	[1]	32,500	22,500	49,100	28,500
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Sales		100	0	300	0
Depreciation and amortization		400	100	800	100
EBITDA	[1]	(7,100)	(5,800)	(12,400)	(12,400)
Operating Segments [Member]
Segment Reporting Information [Line Items]
Income (loss) before income taxes		37,900	37,400	51,500	55,000
Operating Segments [Member] | Wood Products [Member]
Segment Reporting Information [Line Items]
Sales		346,400	339,900	649,800	649,200
Income (loss) before income taxes		16,300	23,700	22,200	44,600
Operating Segments [Member] | Building Materials Distribution [Member]
Segment Reporting Information [Line Items]
Sales		850,000	762,100	1,567,300	1,385,000
Income (loss) before income taxes		29,100	19,600	42,500	22,900
Operating Segments [Member] | Corporate and Other [Member]
Segment Reporting Information [Line Items]
Sales		100	0	300	0
Income (loss) before income taxes		(7,500)	(5,900)	(13,200)	(12,500)
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Sales		(152,700)	(146,600)	(292,900)	(268,900)
Intersegment Eliminations [Member] | Wood Products [Member]
Segment Reporting Information [Line Items]
Sales		(152,700)	(146,400)	(292,900)	(268,700)
Intersegment Eliminations [Member] | Building Materials Distribution [Member]
Segment Reporting Information [Line Items]
Sales		0	(200)	0	(200)
Intersegment Eliminations [Member] | Corporate and Other [Member]
Segment Reporting Information [Line Items]
Sales		$ 0	$ 0	$ 0	$ 0
[1]	EBITDA is defined as income (loss) before interest (interest expense, 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 EndedJune 30 Six Months EndedJune 30 2016 2015 2016 2015 (millions)Net income$19.2 $20.2 $24.2 $27.8Interest expense6.4 5.6 12.2 11.1Interest income— (0.1) (0.2) (0.1)Change in fair value of interest rate swaps1.5 — 1.6 —Income tax provision10.7 11.6 13.7 16.2Depreciation and amortization18.6 13.3 33.8 26.9EBITDA$56.4 $50.7 $85.3 $81.8

Reconciliation of Net Income (L

Reconciliation of Net Income (Loss) to EBITDA (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Segment Reporting [Abstract]
Net income		$ 19,228	$ 20,230	$ 24,178	$ 27,847
Interest expense		6,427	5,591	12,229	11,072
Interest income		(27)	(58)	(176)	(148)
Change in fair value of interest rate swaps		1,532	0	1,601	0
Income tax provision		10,735	11,637	13,666	16,210
Depreciation and amortization		18,552	13,281	33,790	26,868
EBITDA	[1]	$ 56,400	$ 50,700	$ 85,300	$ 81,800
[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 EndedJune 30 Six Months EndedJune 30 2016 2015 2016 2015 (millions)Net income$19.2 $20.2 $24.2 $27.8Interest expense6.4 5.6 12.2 11.1Interest income— (0.1) (0.2) (0.1)Change in fair value of interest rate swaps1.5 — 1.6 —Income tax provision10.7 11.6 13.7 16.2Depreciation and amortization18.6 13.3 33.8 26.9EBITDA$56.4 $50.7 $85.3 $81.8

Consolidating Guarantor and N49

Consolidating Guarantor and Nonguarantor Financial Information Consolidating Guarantor and Nonguarantor Financial Information (Details)	Jun. 30, 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		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Sales
Sales	$ 1,043,773	$ 955,397	$ 1,924,468	$ 1,765,300
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	894,715	824,583	1,664,259	1,529,622
Depreciation and amortization	18,552	13,281	33,790	26,868
Selling and distribution expenses	76,855	68,254	144,896	130,134
General and administrative expenses	15,612	12,018	31,664	24,026
Other (income) expense, net	172	(98)	(1,413)	(397)
Total costs and expenses	1,005,906	918,038	1,873,196	1,710,253
Income (loss) from operations	37,867	37,359	51,272	55,047
Foreign currency exchange gain (loss)	28	41	226	(66)
Interest expense	(6,427)	(5,591)	(12,229)	(11,072)
Interest income	27	58	176	148
Change in fair value of interest rate swaps	(1,532)	0	(1,601)	0
Total nonoperating income (expense)	(7,904)	(5,492)	(13,428)	(10,990)
Income (loss) before income taxes and equity in net income of affiliates	29,963	31,867	37,844	44,057
Income tax (provision) benefit	(10,735)	(11,637)	(13,666)	(16,210)
Income (loss) before equity in net income of affiliates	19,228	20,230	24,178	27,847
Equity in net income of affiliates	0	0	0	0
Net income	19,228	20,230	24,178	27,847
Defined benefit pension plans
Actuarial gain	0	11,923	0	11,923
Amortization of actuarial loss	294	808	588	1,793
Effect of settlements	0	0	183	309
Other comprehensive income, net of tax	294	12,731	771	14,025
Comprehensive income	19,522	32,961	24,949	41,872
Boise Cascade Company (Parent) [Member]
Sales
Sales	103	0	289	0
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	258	405	500	1,255
Depreciation and amortization	428	64	798	122
Selling and distribution expenses	174	314	337	869
General and administrative expenses	6,767	5,143	12,002	10,436
Other (income) expense, net	13	(22)	13	(247)
Total costs and expenses	7,640	5,904	13,650	12,435
Income (loss) from operations	(7,537)	(5,904)	(13,361)	(12,435)
Foreign currency exchange gain (loss)	40	(83)	67	(255)
Interest expense	(6,391)	(5,578)	(12,155)	(11,059)
Interest income	7	21	119	39
Change in fair value of interest rate swaps	(1,532)		(1,601)
Total nonoperating income (expense)	(7,876)	(5,640)	(13,570)	(11,275)
Income (loss) before income taxes and equity in net income of affiliates	(15,413)	(11,544)	(26,931)	(23,710)
Income tax (provision) benefit	(10,767)	(11,663)	(13,723)	(16,267)
Income (loss) before equity in net income of affiliates	(26,180)	(23,207)	(40,654)	(39,977)
Equity in net income of affiliates	45,408	43,437	64,832	67,824
Net income	19,228	20,230	24,178	27,847
Defined benefit pension plans
Actuarial gain		11,923		11,923
Amortization of actuarial loss	294	808	588	1,793
Effect of settlements			183	309
Other comprehensive income, net of tax	294	12,731	771	14,025
Comprehensive income	19,522	32,961	24,949	41,872
Guarantor Subsidiaries [Member]
Sales
Sales	1,039,139	951,728	1,916,211	1,759,455
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	891,237	822,032	1,658,122	1,524,885
Depreciation and amortization	17,842	12,926	32,427	26,165
Selling and distribution expenses	76,306	67,493	143,753	128,256
General and administrative expenses	8,529	6,824	19,130	13,265
Other (income) expense, net	32	(4)	(1,592)	153
Total costs and expenses	993,946	909,271	1,851,840	1,692,724
Income (loss) from operations	45,193	42,457	64,371	66,731
Foreign currency exchange gain (loss)	22	44	99	177
Interest expense	(36)	(13)	(74)	(13)
Interest income	20	37	57	109
Change in fair value of interest rate swaps	0		0
Total nonoperating income (expense)	6	68	82	273
Income (loss) before income taxes and equity in net income of affiliates	45,199	42,525	64,453	67,004
Income tax (provision) benefit	32	26	57	57
Income (loss) before equity in net income of affiliates	45,231	42,551	64,510	67,061
Equity in net income of affiliates	0	0	0	0
Net income	45,231	42,551	64,510	67,061
Defined benefit pension plans
Actuarial gain		0		0
Amortization of actuarial loss	0	0	0	0
Effect of settlements			0	0
Other comprehensive income, net of tax	0	0	0	0
Comprehensive income	45,231	42,551	64,510	67,061
Non-guarantor Subsidiaries [Member]
Sales
Sales	10,258	9,522	19,207	15,737
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	9,263	8,050	17,408	13,699
Depreciation and amortization	282	291	565	581
Selling and distribution expenses	375	447	806	1,009
General and administrative expenses	0	0	0	0
Other (income) expense, net	127	(72)	166	(303)
Total costs and expenses	10,047	8,716	18,945	14,986
Income (loss) from operations	211	806	262	751
Foreign currency exchange gain (loss)	(34)	80	60	12
Interest expense	0	0	0	0
Interest income	0	0	0	0
Change in fair value of interest rate swaps	0		0
Total nonoperating income (expense)	(34)	80	60	12
Income (loss) before income taxes and equity in net income of affiliates	177	886	322	763
Income tax (provision) benefit	0	0	0	0
Income (loss) before equity in net income of affiliates	177	886	322	763
Equity in net income of affiliates	0	0	0	0
Net income	177	886	322	763
Defined benefit pension plans
Actuarial gain		0		0
Amortization of actuarial loss	0	0	0	0
Effect of settlements			0	0
Other comprehensive income, net of tax	0	0	0	0
Comprehensive income	177	886	322	763
Reportable Legal Entities [Member] | Boise Cascade Company (Parent) [Member]
Sales
Sales	103	0	289	0
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Sales
Sales	1,039,139	951,728	1,916,211	1,759,455
Reportable Legal Entities [Member] | Non-guarantor Subsidiaries [Member]
Sales
Sales	4,531	3,669	7,968	5,845
Eliminations [Member]
Sales
Sales	(5,727)	(5,853)	(11,239)	(9,892)
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	(6,043)	(5,904)	(11,771)	(10,217)
Depreciation and amortization	0	0	0	0
Selling and distribution expenses	0	0	0	0
General and administrative expenses	316	51	532	325
Other (income) expense, net	0	0	0	0
Total costs and expenses	(5,727)	(5,853)	(11,239)	(9,892)
Income (loss) from operations	0	0	0	0
Foreign currency exchange gain (loss)	0	0	0	0
Interest expense	0	0	0	0
Interest income	0	0	0	0
Change in fair value of interest rate swaps	0		0
Total nonoperating income (expense)	0	0	0	0
Income (loss) before income taxes and equity in net income of affiliates	0	0	0	0
Income tax (provision) benefit	0	0	0	0
Income (loss) before equity in net income of affiliates	0	0	0	0
Equity in net income of affiliates	(45,408)	(43,437)	(64,832)	(67,824)
Net income	(45,408)	(43,437)	(64,832)	(67,824)
Defined benefit pension plans
Actuarial gain		0		0
Amortization of actuarial loss	0	0	0	0
Effect of settlements			0	0
Other comprehensive income, net of tax	0	0	0	0
Comprehensive income	(45,408)	(43,437)	(64,832)	(67,824)
Eliminations [Member] | Boise Cascade Company (Parent) [Member]
Sales
Sales	0	0	0	0
Eliminations [Member] | Guarantor Subsidiaries [Member]
Sales
Sales	$ 0	$ 0	$ 0	$ 0

Consolidating Balance Sheets (D

Consolidating Balance Sheets (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014
Current Assets
Cash and cash equivalents	$ 96,089		$ 184,496	$ 194,927		$ 163,549
Receivables
Trade, less allowances	278,704		187,138
Related parties	376		1,065
Other	7,388		10,861
Inventories	461,998		384,857
Prepaid expenses and other	10,755		17,153
Total current assets	855,310		785,570
Property and equipment, net	552,776		402,666
Timber deposits	12,246		15,848
Goodwill	55,433		21,823
Intangible assets, net	15,893		10,090
Other assets	11,830		12,609
Investments in affiliates	0		0
Total assets	1,503,488		1,248,606
Accounts payable
Trade	247,740		159,029
Related parties	1,954		1,442
Accrued liabilities
Compensation and benefits	57,250		54,712
Interest payable	3,403		3,389
Other	50,786		40,078
Total current liabilities	361,133		258,650
Debt
Long-term debt	464,586		344,589
Other
Compensation and benefits	93,614		93,355
Other long-term liabilities	24,136		17,342
Total other liabilities	117,750		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	511,097		508,066
Accumulated other comprehensive loss	(92,244)	$ (92,538)	(93,015)	(87,473)	$ (100,204)	(101,498)
Retained earnings	267,074		242,896
Subsidiary equity	0		0
Total stockholders' equity	560,019		534,670
Total liabilities and stockholders' equity	1,503,488		1,248,606
Boise Cascade Company (Parent) [Member]
Current Assets
Cash and cash equivalents	96,030		184,434	194,903		163,512
Receivables
Trade, less allowances	36		8
Related parties	0		0
Other	850		925
Inventories	0		0
Prepaid expenses and other	8,143		15,032
Total current assets	105,059		200,399
Property and equipment, net	5,214		5,020
Timber deposits	0		0
Goodwill	0		0
Intangible assets, net	0		0
Other assets	761		1,503
Investments in affiliates	1,059,060		801,934
Total assets	1,170,094		1,008,856
Accounts payable
Trade	8,286		4,552
Related parties	0		0
Accrued liabilities
Compensation and benefits	16,808		16,034
Interest payable	3,403		3,389
Other	7,425		1,958
Total current liabilities	35,922		25,933
Debt
Long-term debt	464,586		344,589
Other
Compensation and benefits	93,614		93,355
Other long-term liabilities	15,953		10,309
Total other liabilities	109,567		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	511,097		508,066
Accumulated other comprehensive loss	(92,244)		(93,015)
Retained earnings	267,074		242,896
Subsidiary equity	0		0
Total stockholders' equity	560,019		534,670
Total liabilities and stockholders' equity	1,170,094		1,008,856
Guarantor Subsidiaries [Member]
Current Assets
Cash and cash equivalents	11		11	21		23
Receivables
Trade, less allowances	277,624		186,488
Related parties	376		1,065
Other	6,220		9,712
Inventories	456,093		378,589
Prepaid expenses and other	2,467		7,620
Total current assets	742,791		583,485
Property and equipment, net	541,128		391,057
Timber deposits	12,246		15,848
Goodwill	55,433		21,823
Intangible assets, net	15,893		10,090
Other assets	11,069		11,091
Investments in affiliates	0		0
Total assets	1,378,560		1,033,394
Accounts payable
Trade	238,256		153,953
Related parties	1,954		1,442
Accrued liabilities
Compensation and benefits	40,026		38,399
Interest payable	0		0
Other	42,207		36,617
Total current liabilities	322,443		230,411
Debt
Long-term debt	0		0
Other
Compensation and benefits	0		0
Other long-term liabilities	7,739		7,033
Total other liabilities	7,739		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	1,048,378		795,950
Total stockholders' equity	1,048,378		795,950
Total liabilities and stockholders' equity	1,378,560		1,033,394
Non-guarantor Subsidiaries [Member]
Current Assets
Cash and cash equivalents	48		51	3		14
Receivables
Trade, less allowances	1,044		642
Related parties	0		0
Other	318		224
Inventories	5,905		6,268
Prepaid expenses and other	145		1
Total current assets	7,460		7,186
Property and equipment, net	6,434		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	13,894		13,790
Accounts payable
Trade	1,198		524
Related parties	0		0
Accrued liabilities
Compensation and benefits	416		279
Interest payable	0		0
Other	1,154		7,003
Total current liabilities	2,768		7,806
Debt
Long-term debt	0		0
Other
Compensation and benefits	0		0
Other long-term liabilities	444		0
Total other liabilities	444		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	10,682		5,984
Total stockholders' equity	10,682		5,984
Total liabilities and stockholders' equity	13,894		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	(1,059,060)		(801,934)
Total assets	(1,059,060)		(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	(1,059,060)		(801,934)
Total stockholders' equity	(1,059,060)		(801,934)
Total liabilities and stockholders' equity	$ (1,059,060)		$ (807,434)

Consolidating Statements of Cas

Consolidating Statements of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Condensed Cash Flow Statements, Captions [Line Items]
Net income	$ 19,228	$ 20,230	$ 24,178	$ 27,847
Items in net income not using (providing) cash
Equity in net income of affiliates	0	0	0	0
Depreciation and amortization, including deferred financing costs and other			34,661	27,638
Stock-based compensation	2,173	1,693	3,866	2,898
Pension expense			1,212	2,881
Deferred income taxes			3,901	7,187
Change in fair value of interest rate swaps	1,532	0	1,601	0
Other			72	(622)
Decrease (increase) in working capital, net of acquisitions
Receivables			(76,937)	(61,885)
Inventories			(59,304)	(20,653)
Prepaid expenses and other			(4,508)	(3,375)
Accounts payable and accrued liabilities			96,403	78,457
Pension contributions			(2,778)	(53,203)
Income taxes payable			18,696	14,499
Other			4,955	(1,954)
Net cash provided by (used for) operations			46,018	19,715
Cash provided by (used for) investment
Expenditures for property and equipment			(35,101)	(31,433)
Acquisition of businesses and facilities			(215,900)	0
Proceeds from sales of assets and other			255	263
Net cash used in investment			(250,746)	(31,170)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility			352,700	50,000
Payments on revolving credit facility			(232,700)	0
Treasury stock purchased			(2,632)	(6,109)
Financing costs			(543)	(655)
Tax withholding payments on stock-based awards			(383)	(1,063)
Other			(121)	660
Due to (from) affiliates			0	0
Net cash provided by (used in) financing			116,321	42,833
Net increase (decrease) in cash and cash equivalents			(88,407)	31,378
Balance at beginning of the period			184,496	163,549
Balance at end of the period	96,089	194,927	96,089	194,927
Boise Cascade Company (Parent) [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net income	19,228	20,230	24,178	27,847
Items in net income not using (providing) cash
Equity in net income of affiliates	(45,408)	(43,437)	(64,832)	(67,824)
Depreciation and amortization, including deferred financing costs and other			1,669	892
Stock-based compensation			3,866	2,898
Pension expense			1,212	2,881
Deferred income taxes			3,901	7,187
Change in fair value of interest rate swaps	1,532		1,601
Other			27	(474)
Decrease (increase) in working capital, net of acquisitions
Receivables			47	93
Inventories			0	0
Prepaid expenses and other			(4,017)	(3,411)
Accounts payable and accrued liabilities			3,793	(2,927)
Pension contributions			(2,778)	(53,203)
Income taxes payable			18,695	14,500
Other			961	(2,095)
Net cash provided by (used for) operations			(11,677)	(73,636)
Cash provided by (used for) investment
Expenditures for property and equipment			(874)	(958)
Acquisition of businesses and facilities			0
Proceeds from sales of assets and other			0	0
Net cash used in investment			(874)	(958)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility			352,700	50,000
Payments on revolving credit facility			(232,700)
Treasury stock purchased			(2,632)	(6,109)
Financing costs			(543)	(655)
Tax withholding payments on stock-based awards			(383)	(1,063)
Other			(1)	660
Due to (from) affiliates			(192,294)	63,152
Net cash provided by (used in) financing			(75,853)	105,985
Net increase (decrease) in cash and cash equivalents			(88,404)	31,391
Balance at beginning of the period			184,434	163,512
Balance at end of the period	96,030	194,903	96,030	194,903
Guarantor Subsidiaries [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net income	45,231	42,551	64,510	67,061
Items in net income not using (providing) cash
Equity in net income of affiliates	0	0	0	0
Depreciation and amortization, including deferred financing costs and other			32,427	26,165
Stock-based compensation			0	0
Pension expense			0	0
Deferred income taxes			0	0
Change in fair value of interest rate swaps	0		0
Other			45	(148)
Decrease (increase) in working capital, net of acquisitions
Receivables			(76,488)	(61,486)
Inventories			(59,667)	(18,993)
Prepaid expenses and other			5,153	25
Accounts payable and accrued liabilities			92,133	81,298
Pension contributions			0	0
Income taxes payable			1	0
Other			3,535	157
Net cash provided by (used for) operations			61,649	94,079
Cash provided by (used for) investment
Expenditures for property and equipment			(33,801)	(30,466)
Acquisition of businesses and facilities			(215,900)
Proceeds from sales of assets and other			254	273
Net cash used in investment			(249,447)	(30,193)
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	0
Financing costs			0	0
Tax withholding payments on stock-based awards			0	0
Other			(120)	0
Due to (from) affiliates			187,918	(63,888)
Net cash provided by (used in) financing			187,798	(63,888)
Net increase (decrease) in cash and cash equivalents			0	(2)
Balance at beginning of the period			11	23
Balance at end of the period	11	21	11	21
Non-guarantor Subsidiaries [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net income	177	886	322	763
Items in net income not using (providing) cash
Equity in net income of affiliates	0	0	0	0
Depreciation and amortization, including deferred financing costs and other			565	581
Stock-based compensation			0	0
Pension expense			0	0
Deferred income taxes			0	0
Change in fair value of interest rate swaps	0		0
Other			0	0
Decrease (increase) in working capital, net of acquisitions
Receivables			(496)	(492)
Inventories			363	(1,660)
Prepaid expenses and other			(144)	11
Accounts payable and accrued liabilities			(5,023)	86
Pension contributions			0	0
Income taxes payable			0	(1)
Other			459	(16)
Net cash provided by (used for) operations			(3,954)	(728)
Cash provided by (used for) investment
Expenditures for property and equipment			(426)	(9)
Acquisition of businesses and facilities			0
Proceeds from sales of assets and other			1	(10)
Net cash used in investment			(425)	(19)
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	0
Financing costs			0	0
Tax withholding payments on stock-based awards			0	0
Other			0	0
Due to (from) affiliates			4,376	736
Net cash provided by (used in) financing			4,376	736
Net increase (decrease) in cash and cash equivalents			(3)	(11)
Balance at beginning of the period			51	14
Balance at end of the period	48	3	48	3
Eliminations [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net income	(45,408)	(43,437)	(64,832)	(67,824)
Items in net income not using (providing) cash
Equity in net income of affiliates	45,408	43,437	64,832	67,824
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		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 and other			0	0
Net cash 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	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	$ 0	$ 0