Boise Cascade (BCC) 10-Q 26 Oct 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	9 Months Ended
	Sep. 30, 2016	Oct. 21, 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	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		38,750,929

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Sales
Sales	$ 1,067,214	$ 991,580	$ 2,991,682	$ 2,756,880
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	922,101	854,134	2,586,360	2,383,756
Depreciation and amortization	19,459	14,249	53,249	41,117
Selling and distribution expenses	80,026	72,668	224,922	202,802
General and administrative expenses	14,367	11,345	46,031	35,371
Other (income) expense, net	(46)	(1,256)	(1,459)	(1,653)
Total costs and expenses	1,035,907	951,140	2,909,103	2,661,393
Income (loss) from operations	31,307	40,440	82,579	95,487
Foreign currency exchange gain (loss)	(40)	(148)	186	(214)
Interest expense	(7,135)	(5,729)	(19,364)	(16,801)
Interest income	60	73	236	221
Change in fair value of interest rate swaps	836	0	(765)	0
Loss on extinguishment of debt	(9,525)	0	(9,525)	0
Total nonoperating income (expense)	(15,804)	(5,804)	(29,232)	(16,794)
Income before income taxes	15,503	34,636	53,347	78,693
Income tax (provision) benefit	(5,522)	(12,629)	(19,188)	(28,839)
Net income	$ 9,981	$ 22,007	$ 34,159	$ 49,854
Weighted average common shares outstanding:
Basic (in shares)	38,814	39,127	38,827	39,372
Diluted (in shares)	39,120	39,240	38,950	39,473
Net income per common share:
Basic (in dollars per share)	$ 0.26	$ 0.56	$ 0.88	$ 1.27
Diluted (in dollars per share)	$ 0.26	$ 0.56	$ 0.88	$ 1.26

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Statement of Comprehensive Income [Abstract]
Net income	$ 9,981	$ 22,007	$ 34,159	$ 49,854
Defined benefit pension plans
Actuarial gain, net of tax of $-, $-, $-, and $7,422, respectively	0	0	0	11,923
Amortization of actuarial loss, net of tax of $225, $379, $593, and $1,496 respectively	359	608	947	2,401
Effect of settlements, net of tax of $-, $-, $114, and $192, respectively	0	0	183	309
Other comprehensive income, net of tax	359	608	1,130	14,633
Comprehensive income	$ 10,340	$ 22,615	$ 35,289	$ 64,487

Consolidated Statements of Com4

Consolidated Statements of Comprehensive Income Parenthetical - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Statement of Comprehensive Income [Abstract]
Actuarial gain, tax	$ 0	$ 0	$ 0	$ 7,422
Amortization of actuarial loss, tax	225	379	593	1,496
Effect of settlements, tax	$ 0	$ 0	$ 114	$ 192

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Dec. 31, 2014
Current Assets
Cash and cash equivalents	$ 131,184		$ 184,496	$ 212,784		$ 163,549
Restricted cash deposits with trustee	122,856		0
Receivables
Trade, less allowances of $1,388 and $1,734	263,199		187,138
Related parties	439		1,065
Other	8,687		10,861
Inventories	451,056		384,857
Prepaid expenses and other	9,842		17,153
Total current assets	987,263		785,570
Property and equipment, net	557,213		402,666
Timber deposits	11,545		15,848
Goodwill	55,433		21,823
Intangible assets, net	15,720		10,090
Other assets	11,631		12,609
Total assets	1,638,805		1,248,606
Current
Current portion of long-term debt	114,342		0
Accounts payable
Trade	245,091		159,029
Related parties	2,176		1,442
Accrued liabilities
Compensation and benefits	62,007		54,712
Interest payable	4,998		3,389
Other	49,633		40,078
Total current liabilities	478,247		258,650
Debt
Long-term debt	467,232		344,589
Other
Compensation and benefits	93,374		93,355
Other long-term liabilities	27,478		17,342
Total other liabilities	120,852		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	513,212		508,066
Accumulated other comprehensive loss	(91,885)	$ (92,244)	(93,015)	$ (86,865)	$ (87,473)	$ (101,498)
Retained earnings	277,055		242,896
Total stockholders' equity	572,474		534,670
Total liabilities and stockholders' equity	$ 1,638,805		$ 1,248,606

Consolidated Balance Sheets Par

Consolidated Balance Sheets Parenthetical - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Trade receivables, allowances	$ 1,388	$ 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	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash provided by (used for) operations
Net income	$ 34,159	$ 49,854
Items in net income not using (providing) cash
Depreciation and amortization, including deferred financing costs and other	54,609	42,314
Stock-based compensation	5,980	4,330
Pension expense	1,749	2,844
Deferred income taxes	7,008	20,722
Change in fair value of interest rate swaps	765	0
Other	67	(1,853)
Loss on extinguishment of debt	9,525	0
Decrease (increase) in working capital, net of acquisitions
Receivables	(62,794)	(59,381)
Inventories	(48,362)	(10,154)
Prepaid expenses and other	(3,678)	(2,241)
Accounts payable and accrued liabilities	102,313	76,485
Pension contributions	(3,338)	(53,701)
Income taxes payable	13,623	13,489
Restricted cash deposits with trustee for interest payments	(3,681)	0
Other	5,309	(4,782)
Net cash provided by (used for) operations	113,254	77,926
Cash provided by (used for) investment
Expenditures for property and equipment	(55,426)	(56,698)
Acquisition of businesses and facilities	(215,900)	0
Proceeds from sales of assets and other	546	2,959
Net cash used in investment	(270,780)	(53,739)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility	835,000	50,000
Payments on long-term debt, including revolving credit facility	(602,096)	0
Restricted cash deposits with trustee for debt payments	(119,175)	0
Treasury stock purchased	(2,632)	(23,711)
Financing costs	(6,319)	(702)
Tax withholding payments on stock-based awards	(383)	(1,160)
Other	(181)	621
Net cash provided by (used in) financing	104,214	25,048
Net increase (decrease) in cash and cash equivalents	(53,312)	49,235
Balance at beginning of the period	184,496	163,549
Balance at end of the period	$ 131,184	$ 212,784

Nature of Operations and Consol

Nature of Operations and Consolidation	9 Months Ended
	Sep. 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 engineered wood products (EWP) and plywood 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 EWP, plywood, 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	9 Months Ended
	Sep. 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 (GAAP) 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 September 30, 2016 , and December 31, 2015 , we had $5.9 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 September 30, 2016 , and December 31, 2015 , we had $34.4 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 $4.6 million and $4.8 million for the three months ended September 30, 2016 and 2015 , respectively, and $13.5 million and $13.8 million for the nine months ended September 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): September 30, December 31, (thousands) Finished goods and work in process $ 346,905 $ 292,826 Logs 63,892 58,299 Other raw materials and supplies 40,259 33,732 $ 451,056 $ 384,857 Property and Equipment Property and equipment consisted of the following asset classes: September 30, December 31, (thousands) Land $ 38,696 $ 36,876 Buildings 135,001 106,269 Improvements 50,240 46,205 Mobile equipment, information technology, and office furniture 121,101 109,702 Machinery and equipment 600,461 437,433 Construction in progress 25,551 34,661 971,050 771,146 Less accumulated depreciation (413,837 ) (368,480 ) $ 557,213 $ 402,666 As of September 30, 2016 , $149.1 million of property and equipment relates to two EWP 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 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, restricted cash, accounts receivable, accounts payable, long-term debt, and interest rate swaps. Our cash and restricted cash is recorded at cost, which approximates fair value, and our cash equivalents are money market funds measured at fair value. As of September 30, 2016 , and December 31, 2015 , we held $98.4 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 September 30, 2016 and December 31, 2015 , the book value of our fixed-rate debt was $465.5 million and $300.0 million , respectively, and the fair value was estimated to be $474.6 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 rates 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 rates, 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 is 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 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 September 30, 2016 , we recorded a long-term asset of $44 thousand recorded in "Other assets" on our Consolidated Balance Sheets and a long-term liability of $809 thousand recorded in "Other long-term liabilities" on our Consolidated Balance Sheets, each representing the fair value of the interest rate swap agreements. The swaps were valued based on observable inputs for similar assets and liabilities and other observable inputs for interest rates and yield curves (Level 2 inputs). Concentration of Credit Risk We are exposed to credit risk related to customer accounts receivable. In order to manage credit risk, we consider customer concentrations and current economic trends and monitor the creditworthiness of significant customers based on ongoing credit evaluations. At September 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 August 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-15, Statement of Cash Flows (Topic 230) . This ASU is intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flows. This new standard is effective for annual periods beginning after December 15, 2017, and interim periods within that reporting period. Early adoption is permitted, provided that all of the amendments are adopted in the same period. The guidance requires application using a retrospective transition method. We are evaluating the effect that this guidance will have on our consolidated statements of cash flows. In March 2016, the FASB issued 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 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. The adoption of this ASU will result in a significant increase to our balance sheet for lease liabilities and right-of-use assets, which has not yet been quantified. We are currently evaluating this and the other effects of this ASU 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 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	9 Months Ended
	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes For the three and nine months ended September 30, 2016 , we recorded $5.5 million and $19.2 million , respectively, of income tax expense and had an effective rate of 35.6% and 36.0% , respectively. For the three and nine months ended September 30, 2015 , we recorded $12.6 million and $28.8 million , respectively, of income tax expense and had an effective rate of 36.5% and 36.6% , respectively. During the three and nine months ended September 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 nine months ended September 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 nine months ended September 30, 2016 and 2015 , refunds received, net of cash paid for taxes, were $1.4 million and $4.9 million , respectively.

Net Income Per Common Share

Net Income Per Common Share	9 Months Ended
	Sep. 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 Nine Months Ended 2016 2015 2016 2015 (thousands, except per-share data) Net income $ 9,981 $ 22,007 $ 34,159 $ 49,854 Weighted average common shares outstanding during the period (for basic calculation) 38,814 39,127 38,827 39,372 Dilutive effect of other potential common shares 306 113 123 101 Weighted average common shares and potential common shares (for diluted calculation) 39,120 39,240 38,950 39,473 Net income per common share - Basic $ 0.26 $ 0.56 $ 0.88 $ 1.27 Net income per common share - Diluted $ 0.26 $ 0.56 $ 0.88 $ 1.26 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 September 30, 2016 and 2015 , and 0.2 million shares and 0.1 million shares of common stock, respectively, in the nine months ended September 30, 2016 and 2015 . Under the treasury stock method, the inclusion of these stock awards would have been antidilutive.

Acquisitions

Acquisitions	9 Months Ended
	Sep. 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") EWP 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. For additional information on the new term loan and draw under our revolving credit facility, see Note 7, Debt. Acquisition-related costs of $3.6 million are recorded in "General and administrative expenses" in our Consolidated Statements of Operations for the nine months ended September 30, 2016 . 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 $49.0 million and $0.3 million , respectively, were reported as part of the Wood Products segment for the period of April 1, 2016 through September 30, 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 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 gives effect to the Acquisition as if it had occurred 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 incurred to partially finance the Acquisition, as if such transactions had occurred on January 1, 2015. The pro forma results are intended for informational purposes only and do not purport to represent what our results of operations would actually have been had the Acquisition and related financing transactions 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 Nine Months Ended 2015 2016 2015 (unaudited, thousands, except per-share data) Sales $ 1,018,421 $ 3,018,876 $ 2,825,278 Net income (a) $ 22,483 $ 37,305 $ 50,382 Net income per common share - Basic $ 0.57 $ 0.96 $ 1.28 Net income per common share - Diluted $ 0.57 $ 0.96 $ 1.28 ___________________________________ (a) The pro forma financial information for the nine months ended September 30, 2016 , was adjusted to exclude $3.6 million of pre-tax acquisition-related costs for legal, accounting, and other advisory-related services.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	9 Months Ended
	Sep. 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 September 30, 2016 $ 5,593 $ 49,840 $ — $ 55,433 ___________________________________ (a) Represents the acquisition of GP's two EWP facilities. For additional information, see Note 5, Acquisitions. At September 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: September 30, 2016 Gross Carrying Amount Accumulated Amortization Net Carrying Amount (thousands) Trade names and trademarks $ 8,900 $ — $ 8,900 Customer relationships 7,400 (580 ) 6,820 $ 16,300 $ (580 ) $ 15,720 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	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Debt	Debt Long-term debt consisted of the following: September 30, December 31, (thousands) Asset-based revolving credit facility $ — $ — Asset-based credit facility term loan 50,000 50,000 Term loan 75,000 — 6.375% senior notes due 2020 115,493 299,990 Unamortized premium on 6.375% senior notes 393 1,215 5.625% senior notes due 2024 350,000 — Deferred financing costs (9,312 ) (6,616 ) Total debt 581,574 344,589 Less current portion of long-term debt, including premium and deferred financing costs (114,342 ) — Total long-term debt $ 467,232 $ 344,589 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. Interest on borrowings under our Revolving Credit Facility and ABL Term Loan are payable monthly. 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 equity holders, 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 September 30, 2016 , was $354.8 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 Amended Agreement, plus a spread over the index elected that ranges from 1.25% to 1.75% for loans based on LIBOR and from 0.25% to 0.75% for loans based on the base rate. The spread is determined on the basis of a pricing grid that results in a higher spread as average quarterly Availability declines. Letters of credit are subject to a fronting fee payable to the issuing bank and a fee payable to the lenders equal to the LIBOR margin rate. In addition, we are required to pay an unused commitment fee at a rate ranging from 0.25% to 0.375% per annum (based on facility utilization) of the average unused portion of the lending commitments. At both September 30, 2016 and December 31, 2015 , we had no borrowings outstanding under the Revolving Credit Facility and $5.9 million and $5.6 million , respectively, of letters of credit outstanding. These letters of credit and borrowings, if any, reduce Availability under the Revolving Credit Facility by an equivalent amount. During the nine months ended September 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 1.71% . 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 Amended 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 nine months ended September 30, 2016 , the average interest rate on the ABL Term Loan was approximately 2.20% . 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 average net interest rate on the ABL Term Loan was approximately 1.5% . 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 the Term Loan repaid may not be subsequently re-borrowed. Interest on our Term Loan is payable monthly. 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 2.34% . 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 average 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. 2020 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 (2020 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 2020 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 2020 Notes. The 2020 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 2020 Notes in a private placement that was exempt from registration under the Securities Act. The additional $50 million of 2020 Notes were priced at 103.5% of their principal amount plus accrued interest from May 1, 2013, and were issued as additional 2020 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 2020 Notes for a like principal amount of new 6.375% Senior Notes due 2020 having substantially identical terms to those of the 2020 Notes. $250 million and $49,990,000 in aggregate principal amount (or 100% and 99.98% , respectively) of the outstanding 2020 Notes were tendered and accepted for exchange upon closing of the related exchange offers and have been registered under the Securities Act. In connection with the issuance of the $350 million of 5.625% senior notes due September 1, 2024 (2024 Notes) described below, we commenced a tender offer to purchase any and all of our $300.0 million aggregate principal amount of 2020 Notes then outstanding. On August 29, 2016, we accepted for purchase an aggregate principal amount of $184.5 million of the 2020 Notes that were tendered. In connection with these transactions, we recognized a pre-tax loss on the extinguishment of debt of $9.5 million during the third quarter of 2016. The loss includes a $7.6 million tender premium paid and $1.9 million for the net write-off of a portion of the unamortized deferred financing costs and unamortized premium related to the 2020 Notes. On August 29, 2016, we irrevocably instructed the trustee for the 2020 notes to issue a redemption notice to holders of the remaining $115.5 million in aggregate principal amount of the 2020 Notes outstanding and irrevocably deposited $122.9 million of cash received upon the issuance of the 2024 Notes, representing the remaining principal amount, call premium, and all interest payable through November 1, 2016 (Redemption Date), with the trustee for the 2020 Notes. Upon our irrevocable redemption instructions and deposit, our obligations under the indenture pursuant to which the 2020 Notes were issued were satisfied and discharged, the indenture generally ceased to be of further effect, and we have no further obligations to the 2020 Notes holders. The 2020 Notes have been classified within "Current portion of long-term debt" and the cash on deposit has been recorded as "Restricted cash deposits with trustee," each on our Consolidated Balance Sheet as of September 30, 2016. On the Redemption Date, the trustee for the 2020 Notes will remit payment to holders of the 2020 Notes. Accordingly, we will recognize an additional pre-tax loss on the extinguishment of debt of $4.8 million in the fourth quarter of 2016 which includes a $3.7 million redemption premium and $1.1 million for the net write-off of the remaining unamortized deferred financing costs and unamortized premium to the 2020 Notes. 2024 Notes On August 29, 2016, Boise Cascade issued the 2024 Notes through a private placement that was exempt from the registration requirements of the Securities Act. The 2024 Notes mature on September 1, 2024 with interest payable semiannually in arrears on March 1 and September 1, commencing on March 1, 2017. The 2024 Notes are guaranteed by each of our existing and future direct or indirect domestic subsidiaries that is a guarantor under our Amended Agreement. Following the sale of our 2024 Notes, as noted above, we used the net proceeds of the sale to repurchase or redeem any and all of the 2020 Notes, to pay fees and expenses related to the offering of the 2024 Notes and incurred in connection with the repurchase or redemption of the 2020 Notes, and for general corporate purposes. The 2024 Notes are senior unsecured obligations and rank equally with all of the existing and future senior indebtedness of Boise Cascade Company and of the guarantors, senior to all of their existing and future subordinated indebtedness, effectively subordinated to all of their present and future senior secured indebtedness (including all borrowings with respect to our Amended Agreement to the extent of the value of the assets securing such indebtedness), and structurally subordinated to the indebtedness of any subsidiaries that do not guarantee the 2024 Notes. The terms of the indenture governing the 2024 Notes, among other things, limit the ability of Boise Cascade and our restricted subsidiaries to: incur additional debt; declare or pay dividends; redeem stock or make other distributions to stockholders; make investments; create liens on assets; consolidate, merge or transfer substantially all of their assets; enter into transactions with affiliates; and sell or transfer certain assets. The indenture governing the 2024 Notes provides for customary events of default and remedies. 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 nine months ended September 30, 2016 and 2015 , cash payments for interest were $16.2 million and $10.6 million , respectively.

Retirement and Benefit Plans

Retirement and Benefit Plans	9 Months Ended
	Sep. 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 Nine Months Ended 2016 2015 2016 2015 (thousands) Service cost $ 279 $ 12 $ 846 $ 726 Interest cost 4,805 4,808 14,376 14,259 Expected return on plan assets (5,131 ) (5,844 ) (15,310 ) (16,539 ) Amortization of actuarial loss 584 987 1,540 3,897 Plan settlement loss — — 297 501 Net periodic benefit expense $ 537 $ (37 ) $ 1,749 $ 2,844 During the nine months ended September 30, 2016 , we contributed $3.3 million in cash to the pension plans. For the remainder of 2016 , we expect to make approximately $0.5 million in additional cash contributions to the pension plans. During the third quarter 2016, we offered a program whereby certain terminated vested participants and active employees of the Boise Cascade Company Pension Plan could elect to take a one-time voluntary lump-sum payment equal to the present value of future benefits. Active employees are required to retire on or before November 1, 2016 to receive their lump-sum benefits. This program closed on September 30, 2016 with participants electing lump-sum payments totaling approximately $21 million . Plan participants who elected to participate in the program will receive their lump-sum benefits on November 1, 2016. Settlement expense will be recorded in fourth quarter 2016.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 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 nine months ended September 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, change in fair value of interest rate swaps, and loss on extinguishment of debt), 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 nine months ended September 30, 2015 , we granted 116,636 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 nine months ended September 30, 2016 and 2015 , we granted an aggregate of 334,587 and 139,846 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 nine months ended September 30, 2016 and 2015 , the total fair value of PSUs and RSUs vested was $1.8 million and $3.2 million , respectively. The following summarizes the activity of our PSUs and RSUs awarded under the 2013 Incentive Plan for the nine months ended September 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 16.56 334,587 16.70 Vested (32,057 ) 36.12 (71,956 ) 36.14 Forfeited (a) (44,029 ) 35.04 (3,481 ) 22.01 Outstanding, September 30, 2016 477,044 $ 18.78 412,493 $ 20.22 __________________ (a) Total PSUs forfeited during the nine months ended September 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 Nine Months Ended 2016 2015 2016 2015 (thousands) PSUs $ 1,081 $ 505 $ 2,955 $ 1,719 RSUs 1,033 800 2,944 2,203 Stock options — 127 81 408 Total $ 2,114 $ 1,432 $ 5,980 $ 4,330 The related tax benefit for the nine months ended September 30, 2016 and 2015 , was $2.3 million and $1.6 million , respectively. As of September 30, 2016 , total unrecognized compensation expense related to nonvested share-based compensation arrangements was $10.6 million , net of estimated forfeitures. This expense is expected to be recognized over a weighted-average period of 1.8 years.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 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 the nine months ended September 30, 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 722,911 shares under the Program at a cost of $23.7 million , or $32.80 per share. The shares were purchased with cash on hand and are recorded as "Treasury stock" on our Consolidated Balance Sheet. As of September 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 nine months ended September 30, 2016 and 2015 : Three Months Ended Nine Months Ended 2016 2015 2016 2015 (thousands) Beginning Balance, net of taxes $ (92,244 ) $ (87,473 ) $ (93,015 ) $ (101,498 ) Net actuarial gain, before taxes — — — 19,345 Amortization of actuarial loss, before taxes (a) 584 987 1,540 3,897 Effect of settlements, before taxes (a) — — 297 501 Income taxes (225 ) (379 ) (707 ) (9,110 ) Ending Balance, net of taxes $ (91,885 ) $ (86,865 ) $ (91,885 ) $ (86,865 ) ___________________________________ (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	9 Months Ended
	Sep. 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 $4.0 million and $5.0 million , respectively, during the three months ended September 30, 2016 and 2015 , and $13.3 million and $16.3 million , respectively, during the nine months ended September 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 $21.2 million and $25.2 million , respectively, during the three months ended September 30, 2016 and 2015 , and $64.7 million and $70.3 million , respectively, during the nine months ended September 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	9 Months Ended
	Sep. 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 September 30, 2016 Wood Products $ 178.1 $ 162.8 $ 340.9 $ 11.6 $ 15.6 $ 27.2 Building Materials Distribution 889.0 — 889.0 26.4 3.5 29.9 Corporate and Other 0.1 — 0.1 (6.7 ) 0.3 (6.4 ) Intersegment eliminations — (162.8 ) (162.8 ) — — — $ 1,067.2 $ — $ 1,067.2 31.3 $ 19.5 $ 50.7 Interest expense (7.1 ) Interest income 0.1 Change in fair value of interest rate swaps 0.8 Loss on extinguishment of debt (9.5 ) $ 15.5 Income (Loss) Sales Before Depreciation Inter- Income and EBITDA Trade segment Total Taxes Amortization (a) (millions) Three Months Ended September 30, 2015 Wood Products $ 192.6 $ 148.0 $ 340.6 $ 21.9 $ 11.0 $ 32.9 Building Materials Distribution 799.0 — 799.0 22.7 3.1 25.8 Corporate and Other — — — (4.3 ) 0.1 (4.2 ) Intersegment eliminations — (148.0 ) (148.0 ) — — — $ 991.6 $ — $ 991.6 40.3 $ 14.2 $ 54.5 Interest expense (5.7 ) Interest income 0.1 $ 34.6 Income (Loss) Sales Before Depreciation Inter- Income and EBITDA Trade segment Total Taxes Amortization (a) (millions) Nine Months Ended September 30, 2016 Wood Products $ 535.0 $ 455.7 $ 990.7 $ 33.8 $ 42.0 $ 75.8 Building Materials Distribution 2,456.3 — 2,456.3 68.9 10.1 79.0 Corporate and Other 0.4 — 0.4 (19.9 ) 1.1 (18.8 ) Intersegment eliminations — (455.7 ) (455.7 ) — — — $ 2,991.7 $ — $ 2,991.7 82.8 $ 53.2 $ 136.0 Interest expense (19.4 ) Interest income 0.2 Change in fair value of interest rate swaps (0.8 ) Loss on extinguishment of debt (9.5 ) $ 53.3 Income (Loss) Sales Before Depreciation Inter- Income and EBITDA Trade segment Total Taxes Amortization (a) (millions) Nine Months Ended September 30, 2015 Wood Products $ 573.1 $ 416.7 $ 989.8 $ 66.5 $ 32.2 $ 98.7 Building Materials Distribution 2,183.8 0.2 2,184.0 45.6 8.7 54.3 Corporate and Other — — — (16.8 ) 0.2 (16.6 ) Intersegment eliminations — (416.9 ) (416.9 ) — — — $ 2,756.9 $ — $ 2,756.9 95.3 $ 41.1 $ 136.4 Interest expense (16.8 ) Interest income 0.2 $ 78.7 __________________ (a) EBITDA is defined as income (loss) before interest (interest expense, interest income, change in fair value of interest rate swaps, and loss on extinguishment of debt), 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 GAAP and should not be considered as an alternative to net income (loss), income (loss) from operations, or any other performance measure derived in accordance with GAAP or as an alternative to cash flow from operating activities as a measure of our liquidity. The use of EBITDA instead of net income (loss) or segment income (loss) has limitations as an analytical tool, including the inability to determine profitability; the exclusion of interest expense, interest income, and associated significant cash requirements; and the exclusion of depreciation and amortization, which represent unavoidable operating costs. Management compensates for the limitations of EBITDA by relying on our GAAP results. Our measure of EBITDA is not necessarily comparable to other similarly titled captions of other companies due to potential inconsistencies in the methods of calculation. The following is a reconciliation of net income to EBITDA for the consolidated company: Three Months Ended Nine Months Ended 2016 2015 2016 2015 (millions) Net income $ 10.0 $ 22.0 $ 34.2 $ 49.9 Interest expense 7.1 5.7 19.4 16.8 Interest income (0.1 ) (0.1 ) (0.2 ) (0.2 ) Change in fair value of interest rate swaps (0.8 ) — 0.8 — Loss on extinguishment of debt 9.5 — 9.5 — Income tax provision 5.5 12.6 19.2 28.8 Depreciation and amortization 19.5 14.2 53.2 41.1 EBITDA $ 50.7 $ 54.5 $ 136.0 $ 136.4

Commitments, Legal Proceedings

Commitments, Legal Proceedings and Contingencies, and Guarantees	9 Months Ended
	Sep. 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 September 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 September 30, 2016 , there have been no material changes to the guarantees disclosed in the 2015 Form 10-K, except for debt transactions disclosed in Note 7, Debt.

Consolidating Guarantor and Non

Consolidating Guarantor and Nonguarantor Financial Information	9 Months Ended
	Sep. 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 and the guarantor and nonguarantor subsidiaries of the 2020 Notes. On August 29, 2016, we irrevocably instructed the trustee for the 2020 Notes to issue a redemption notice to holders of outstanding 2020 Notes and irrevocably deposited funds sufficient to pay and discharge the entire indebtedness due on the 2020 Notes on the Redemption Date. As a result, the indenture governing the 2020 Notes was satisfied and discharged in accordance with its terms. The 2020 Notes were 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 was a guarantor of the 2020 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 were customary, and did not include an arrangement that permitted a guarantor subsidiary to opt out of the obligation prior to or during the term of the debt. Under the indenture, each guarantor subsidiary was to be 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 upon the issuer's exercise of its legal defeasance option or the discharge of its obligations in accordance with the indenture governing the 2020 Notes. In connection with the issuance of the irrevocable notice of redemption of the 2020 Notes and the irrevocable deposit of funds to satisfy and discharge the indenture, the guarantees of the guarantors under the 2020 Notes were automatically released. Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Three Months Ended September 30, 2016 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ 74 $ 1,062,962 $ 4,178 $ — $ 1,067,214 Intercompany — — 5,588 (5,588 ) — 74 1,062,962 9,766 (5,588 ) 1,067,214 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) 291 918,400 9,018 (5,608 ) 922,101 Depreciation and amortization 321 18,862 276 — 19,459 Selling and distribution expenses 194 79,536 296 — 80,026 General and administrative expenses 5,918 8,429 — 20 14,367 Other (income) expense, net 8 (231 ) 177 — (46 ) 6,732 1,024,996 9,767 (5,588 ) 1,035,907 Income (loss) from operations (6,658 ) 37,966 (1 ) — 31,307 Foreign currency exchange gain (loss) (29 ) (15 ) 4 — (40 ) Interest expense (7,099 ) (36 ) — — (7,135 ) Interest income 19 41 — — 60 Change in fair value of interest rate swaps 836 — — — 836 Loss on extinguishment of debt (9,525 ) — — — (9,525 ) (15,798 ) (10 ) 4 — (15,804 ) Income (loss) before income taxes and equity in net income of affiliates (22,456 ) 37,956 3 — 15,503 Income tax (provision) benefit (5,551 ) 29 — — (5,522 ) Income (loss) before equity in net income of affiliates (28,007 ) 37,985 3 — 9,981 Equity in net income of affiliates 37,988 — — (37,988 ) — Net income 9,981 37,985 3 (37,988 ) 9,981 Other comprehensive income, net of tax Defined benefit pension plans Amortization of actuarial loss 359 — — — 359 Other comprehensive income, net of tax 359 — — — 359 Comprehensive income $ 10,340 $ 37,985 $ 3 $ (37,988 ) $ 10,340 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Three Months Ended September 30, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ — $ 988,725 $ 2,855 $ — $ 991,580 Intercompany — — 5,306 (5,306 ) — — 988,725 8,161 (5,306 ) 991,580 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) (37 ) 852,733 7,052 (5,614 ) 854,134 Depreciation and amortization 79 13,899 271 — 14,249 Selling and distribution expenses 20 72,197 451 — 72,668 General and administrative expenses 4,159 6,878 — 308 11,345 Other (income) expense, net (136 ) (1,068 ) (52 ) — (1,256 ) 4,085 944,639 7,722 (5,306 ) 951,140 Income (loss) from operations (4,085 ) 44,086 439 — 40,440 Foreign currency exchange gain (loss) (169 ) 126 (105 ) — (148 ) Interest expense (5,690 ) (39 ) — — (5,729 ) Interest income 36 37 — — 73 (5,823 ) 124 (105 ) — (5,804 ) Income (loss) before income taxes and equity in net income of affiliates (9,908 ) 44,210 334 — 34,636 Income tax (provision) benefit (12,650 ) 21 — — (12,629 ) Income (loss) before equity in net income of affiliates (22,558 ) 44,231 334 — 22,007 Equity in net income of affiliates 44,565 — — (44,565 ) — Net income 22,007 44,231 334 (44,565 ) 22,007 Other comprehensive income, net of tax Defined benefit pension plans Amortization of actuarial loss 608 — — — 608 Other comprehensive income, net of tax 608 — — — 608 Comprehensive income $ 22,615 $ 44,231 $ 334 $ (44,565 ) $ 22,615 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Nine Months Ended September 30, 2016 (unaudited) Boise Guarantor Non- Eliminations Consolidated (thousands) Sales Trade $ 363 $ 2,979,173 $ 12,146 $ — $ 2,991,682 Intercompany — — 16,827 (16,827 ) — 363 2,979,173 28,973 (16,827 ) 2,991,682 Costs and expenses Materials, labor, and other operating expenses, (excluding depreciation) 791 2,576,522 26,426 (17,379 ) 2,586,360 Depreciation and amortization 1,119 51,289 841 — 53,249 Selling and distribution expenses 531 223,289 1,102 — 224,922 General and administrative expenses 17,920 27,559 — 552 46,031 Other (income) expense, net 21 (1,823 ) 343 — (1,459 ) 20,382 2,876,836 28,712 (16,827 ) 2,909,103 Income (loss) from operations (20,019 ) 102,337 261 — 82,579 Foreign currency exchange gain 38 84 64 — 186 Interest expense (19,254 ) (110 ) — — (19,364 ) Interest income 138 98 — — 236 Change in fair value of interest rate swaps (765 ) — — — (765 ) Loss on extinguishment of debt (9,525 ) — — — (9,525 ) (29,368 ) 72 64 — (29,232 ) Income (loss) before income taxes and equity in net income of affiliates (49,387 ) 102,409 325 — 53,347 Income tax (provision) benefit (19,274 ) 86 — — (19,188 ) Income (loss) before equity in net income of affiliates (68,661 ) 102,495 325 — 34,159 Equity in net income of affiliates 102,820 — — (102,820 ) — Net income 34,159 102,495 325 (102,820 ) 34,159 Other comprehensive income, net of tax Defined benefit pension plans Amortization of actuarial loss 947 — — — 947 Effect of settlements 183 — — — 183 Other comprehensive income, net of tax 1,130 — — — 1,130 Comprehensive income $ 35,289 $ 102,495 $ 325 $ (102,820 ) $ 35,289 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Nine Months Ended September 30, 2015 (unaudited) Boise Guarantor Non- Eliminations Consolidated (thousands) Sales Trade $ — $ 2,748,180 $ 8,700 $ — $ 2,756,880 Intercompany — — 15,198 (15,198 ) — — 2,748,180 23,898 (15,198 ) 2,756,880 Costs and expenses Materials, labor, and other operating expenses, (excluding depreciation) 1,218 2,377,618 20,751 (15,831 ) 2,383,756 Depreciation and amortization 201 40,064 852 — 41,117 Selling and distribution expenses 889 200,453 1,460 — 202,802 General and administrative expenses 14,595 20,143 — 633 35,371 Other (income) expense, net (383 ) (915 ) (355 ) — (1,653 ) 16,520 2,637,363 22,708 (15,198 ) 2,661,393 Income (loss) from operations (16,520 ) 110,817 1,190 — 95,487 Foreign currency exchange gain (loss) (424 ) 303 (93 ) — (214 ) Interest expense (16,749 ) (52 ) — — (16,801 ) Interest income 75 146 — — 221 (17,098 ) 397 (93 ) — (16,794 ) Income (loss) before income taxes and equity in net income of affiliates (33,618 ) 111,214 1,097 — 78,693 Income tax (provision) benefit (28,917 ) 78 — — (28,839 ) Income (loss) before equity in net income of affiliates (62,535 ) 111,292 1,097 — 49,854 Equity in net income of affiliates 112,389 — — (112,389 ) — Net income 49,854 111,292 1,097 (112,389 ) 49,854 Other comprehensive income, net of tax Defined benefit pension plans Actuarial gain 11,923 — — — 11,923 Amortization of actuarial loss 2,401 — — — 2,401 Effect of settlements 309 — — — 309 Other comprehensive income, net of tax 14,633 — — — 14,633 Comprehensive income $ 64,487 $ 111,292 $ 1,097 $ (112,389 ) $ 64,487 Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at September 30, 2016 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) ASSETS Current Cash and cash equivalents $ 131,133 $ 8 $ 43 $ — $ 131,184 Restricted cash deposits with trustee 122,856 — — — 122,856 Receivables Trade, less allowances 24 262,391 784 — 263,199 Related parties — 439 — — 439 Other 912 7,460 315 — 8,687 Inventories — 445,670 5,386 — 451,056 Prepaid expenses and other 6,941 2,850 51 — 9,842 Total current assets 261,866 718,818 6,579 — 987,263 Property and equipment, net 4,915 545,941 6,357 — 557,213 Timber deposits — 11,545 — — 11,545 Goodwill — 55,433 — — 55,433 Intangible assets, net — 15,720 — — 15,720 Other assets 754 10,877 — — 11,631 Investments in affiliates 1,033,717 — — (1,033,717 ) — Total assets $ 1,301,252 $ 1,358,334 $ 12,936 $ (1,033,717 ) $ 1,638,805 Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at September 30, 2016 (continued) (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) LIABILITIES AND STOCKHOLDERS' EQUITY Current Current portion of long-term debt $ 114,342 $ — $ — $ — $ 114,342 Accounts payable Trade 9,149 234,844 1,098 — 245,091 Related parties — 2,176 — — 2,176 Accrued liabilities — — — — Compensation and benefits 17,791 43,838 378 — 62,007 Interest payable 4,998 — — — 4,998 Other 2,709 45,384 1,540 — 49,633 Total current liabilities 148,989 326,242 3,016 — 478,247 Debt Long-term debt, less current portion 467,232 — — — 467,232 Other Compensation and benefits 93,374 — — — 93,374 Other long-term liabilities 19,183 7,740 555 — 27,478 112,557 7,740 555 — 120,852 Commitments and contingent liabilities Stockholders' equity Preferred stock — — — — — Common stock 435 — — — 435 Treasury stock (126,343 ) — — — (126,343 ) Additional paid-in capital 513,212 — — — 513,212 Accumulated other comprehensive loss (91,885 ) — — — (91,885 ) Retained earnings 277,055 — — — 277,055 Subsidiary equity — 1,024,352 9,365 (1,033,717 ) — Total stockholders' equity 572,474 1,024,352 9,365 (1,033,717 ) 572,474 Total liabilities and stockholders' equity $ 1,301,252 $ 1,358,334 $ 12,936 $ (1,033,717 ) $ 1,638,805 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 Nine Months Ended September 30, 2016 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income $ 34,159 $ 102,495 $ 325 $ (102,820 ) $ 34,159 Items in net income not using (providing) cash Equity in net income of affiliates (102,820 ) — — 102,820 — Depreciation and amortization, including deferred financing costs and other 2,479 51,289 841 — 54,609 Stock-based compensation 5,980 — — — 5,980 Pension expense 1,749 — — — 1,749 Deferred income taxes 7,008 — — — 7,008 Change of fair value of interest rate swaps 765 — — — 765 Other 25 42 — — 67 Loss on extinguishment of debt 9,525 — — — 9,525 Decrease (increase) in working capital, net of acquisitions Receivables (3 ) (62,558 ) (233 ) — (62,794 ) Inventories — (49,244 ) 882 — (48,362 ) Prepaid expenses and other (2,898 ) 4,770 (50 ) (5,500 ) (3,678 ) Accounts payable and accrued liabilities 8,091 93,504 (4,782 ) 5,500 102,313 Pension contributions (3,338 ) — — — (3,338 ) Income taxes payable 13,629 — (6 ) — 13,623 Restricted cash deposits with trustee for interest payments (3,681 ) — — — (3,681 ) Other 1,558 3,181 570 — 5,309 Net cash provided by (used for) operations (27,772 ) 143,479 (2,453 ) — 113,254 Cash provided by (used for) investment Expenditures for property and equipment (991 ) (53,822 ) (613 ) — (55,426 ) Acquisitions of businesses and facilities — (215,900 ) — — (215,900 ) Proceeds from sales of assets and other 30 514 2 — 546 Net cash used for investment (961 ) (269,208 ) (611 ) — (270,780 ) Cash provided by (used for) financing Borrowings of long-term debt, including revolving credit facility 835,000 — — — 835,000 Payments on long-term debt, including revolving credit facility (602,096 ) — — — (602,096 ) Restricted cash deposits with trustee for debt payments (119,175 ) — — — (119,175 ) Treasury stock purchased (2,632 ) — — — (2,632 ) Financing costs (6,319 ) — — — (6,319 ) Tax withholding payments on stock-based awards (383 ) — — — (383 ) Other — (181 ) — — (181 ) Due to (from) affiliates (128,963 ) 125,907 3,056 — — Net cash provided by (used for) financing (24,568 ) 125,726 3,056 — 104,214 Net decrease in cash and cash equivalents (53,301 ) (3 ) (8 ) — (53,312 ) Balance at beginning of the period 184,434 11 51 — 184,496 Balance at end of the period $ 131,133 $ 8 $ 43 $ — $ 131,184 Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Nine Months Ended September 30, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income $ 49,854 $ 111,292 $ 1,097 $ (112,389 ) $ 49,854 Items in net income not using (providing) cash Equity in net income of affiliates (112,389 ) — — 112,389 — Depreciation and amortization, including deferred financing costs and other 1,398 40,064 852 — 42,314 Stock-based compensation 4,330 — — — 4,330 Pension expense 2,844 — — — 2,844 Deferred income taxes 20,722 — — — 20,722 Other (587 ) (1,266 ) — — (1,853 ) Decrease (increase) in working capital Receivables (496 ) (58,777 ) (108 ) — (59,381 ) Inventories — (8,275 ) (1,879 ) — (10,154 ) Prepaid expenses and other (2,081 ) (184 ) 24 — (2,241 ) Accounts payable and accrued liabilities 2,311 74,184 (10 ) — 76,485 Pension contributions (53,701 ) — — — (53,701 ) Income taxes payable 13,488 — 1 — 13,489 Other (1,635 ) (3,132 ) (15 ) — (4,782 ) Net cash provided by (used for) operations (75,942 ) 153,906 (38 ) — 77,926 Cash provided by (used for) investment Expenditures for property and equipment (2,176 ) (54,397 ) (125 ) — (56,698 ) Proceeds from sales of assets and other — 2,975 (16 ) — 2,959 Net cash used for investment (2,176 ) (51,422 ) (141 ) — (53,739 ) Cash provided by (used for) financing Borrowings of long-term debt 50,000 — — — 50,000 Treasury stock purchased (23,711 ) — — — (23,711 ) Financing costs (702 ) — — — (702 ) Tax withholding payments on stock-based awards (1,160 ) — — — (1,160 ) Other 698 (77 ) — — 621 Due to (from) affiliates 102,210 (102,387 ) 177 — — Net cash provided by (used for) financing 127,335 (102,464 ) 177 — 25,048 Net increase (decrease) in cash and cash equivalents 49,217 20 (2 ) — 49,235 Balance at beginning of the period 163,512 23 14 — 163,549 Balance at end of the period $ 212,729 $ 43 $ 12 $ — $ 212,784

Summary of Significant Accoun22

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 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 (GAAP) 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 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, restricted cash, accounts receivable, accounts payable, long-term debt, and interest rate swaps. Our cash and restricted cash is recorded at cost, which approximates fair value, and our cash equivalents are money market funds measured at fair value. As of September 30, 2016 , and December 31, 2015 , we held $98.4 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 September 30, 2016 and December 31, 2015 , the book value of our fixed-rate debt was $465.5 million and $300.0 million , respectively, and the fair value was estimated to be $474.6 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 rates 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 rates, 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 is 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 September 30, 2016 , we recorded a long-term asset of $44 thousand recorded in "Other assets" on our Consolidated Balance Sheets and a long-term liability of $809 thousand recorded in "Other long-term liabilities" on our Consolidated Balance Sheets, each representing the fair value of the interest rate swap agreements. The swaps were valued based on observable inputs for similar assets and liabilities and other observable inputs for interest rates and yield curves (Level 2 inputs).
New and recently adopted accounting standards [Policy Text Block]	New and Recently Adopted Accounting Standards In August 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-15, Statement of Cash Flows (Topic 230) . This ASU is intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flows. This new standard is effective for annual periods beginning after December 15, 2017, and interim periods within that reporting period. Early adoption is permitted, provided that all of the amendments are adopted in the same period. The guidance requires application using a retrospective transition method. We are evaluating the effect that this guidance will have on our consolidated statements of cash flows. In March 2016, the FASB issued 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 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. The adoption of this ASU will result in a significant increase to our balance sheet for lease liabilities and right-of-use assets, which has not yet been quantified. We are currently evaluating this and the other effects of this ASU 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 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)	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Inventories [Table Text Block]	Inventories included the following (work in process is not material): September 30, December 31, (thousands) Finished goods and work in process $ 346,905 $ 292,826 Logs 63,892 58,299 Other raw materials and supplies 40,259 33,732 $ 451,056 $ 384,857
Property and Equipment [Table Text Block]	Property and equipment consisted of the following asset classes: September 30, December 31, (thousands) Land $ 38,696 $ 36,876 Buildings 135,001 106,269 Improvements 50,240 46,205 Mobile equipment, information technology, and office furniture 121,101 109,702 Machinery and equipment 600,461 437,433 Construction in progress 25,551 34,661 971,050 771,146 Less accumulated depreciation (413,837 ) (368,480 ) $ 557,213 $ 402,666

Net Income Per Common Share (Ta

Net Income Per Common Share (Tables)	9 Months Ended
	Sep. 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 Nine Months Ended 2016 2015 2016 2015 (thousands, except per-share data) Net income $ 9,981 $ 22,007 $ 34,159 $ 49,854 Weighted average common shares outstanding during the period (for basic calculation) 38,814 39,127 38,827 39,372 Dilutive effect of other potential common shares 306 113 123 101 Weighted average common shares and potential common shares (for diluted calculation) 39,120 39,240 38,950 39,473 Net income per common share - Basic $ 0.26 $ 0.56 $ 0.88 $ 1.27 Net income per common share - Diluted $ 0.26 $ 0.56 $ 0.88 $ 1.26

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Sep. 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 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 gives effect to the Acquisition as if it had occurred 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 incurred to partially finance the Acquisition, as if such transactions had occurred on January 1, 2015. The pro forma results are intended for informational purposes only and do not purport to represent what our results of operations would actually have been had the Acquisition and related financing transactions 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 Nine Months Ended 2015 2016 2015 (unaudited, thousands, except per-share data) Sales $ 1,018,421 $ 3,018,876 $ 2,825,278 Net income (a) $ 22,483 $ 37,305 $ 50,382 Net income per common share - Basic $ 0.57 $ 0.96 $ 1.28 Net income per common share - Diluted $ 0.57 $ 0.96 $ 1.28 ___________________________________ (a) The pro forma financial information for the nine months ended September 30, 2016 , was adjusted to exclude $3.6 million of pre-tax acquisition-related costs for legal, accounting, and other advisory-related services.

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	9 Months Ended
	Sep. 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 September 30, 2016 $ 5,593 $ 49,840 $ — $ 55,433 ___________________________________ (a) Represents the acquisition of GP's two EWP facilities. For additional information, see Note 5, Acquisitions.
Schedule of Indefinite-Lived Intangible Assets [Table Text Block]	Intangible assets consisted of the following: September 30, 2016 Gross Carrying Amount Accumulated Amortization Net Carrying Amount (thousands) Trade names and trademarks $ 8,900 $ — $ 8,900 Customer relationships 7,400 (580 ) 6,820 $ 16,300 $ (580 ) $ 15,720 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
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Intangible assets consisted of the following: September 30, 2016 Gross Carrying Amount Accumulated Amortization Net Carrying Amount (thousands) Trade names and trademarks $ 8,900 $ — $ 8,900 Customer relationships 7,400 (580 ) 6,820 $ 16,300 $ (580 ) $ 15,720 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)	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Debt [Table Text Block]	Long-term debt consisted of the following: September 30, December 31, (thousands) Asset-based revolving credit facility $ — $ — Asset-based credit facility term loan 50,000 50,000 Term loan 75,000 — 6.375% senior notes due 2020 115,493 299,990 Unamortized premium on 6.375% senior notes 393 1,215 5.625% senior notes due 2024 350,000 — Deferred financing costs (9,312 ) (6,616 ) Total debt 581,574 344,589 Less current portion of long-term debt, including premium and deferred financing costs (114,342 ) — Total long-term debt $ 467,232 $ 344,589

Retirement and Benefit Plans (T

Retirement and Benefit Plans (Tables)	9 Months Ended
	Sep. 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 Nine Months Ended 2016 2015 2016 2015 (thousands) Service cost $ 279 $ 12 $ 846 $ 726 Interest cost 4,805 4,808 14,376 14,259 Expected return on plan assets (5,131 ) (5,844 ) (15,310 ) (16,539 ) Amortization of actuarial loss 584 987 1,540 3,897 Plan settlement loss — — 297 501 Net periodic benefit expense $ 537 $ (37 ) $ 1,749 $ 2,844

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 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 nine months ended September 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 16.56 334,587 16.70 Vested (32,057 ) 36.12 (71,956 ) 36.14 Forfeited (a) (44,029 ) 35.04 (3,481 ) 22.01 Outstanding, September 30, 2016 477,044 $ 18.78 412,493 $ 20.22 __________________ (a) Total PSUs forfeited during the nine months ended September 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 Nine Months Ended 2016 2015 2016 2015 (thousands) PSUs $ 1,081 $ 505 $ 2,955 $ 1,719 RSUs 1,033 800 2,944 2,203 Stock options — 127 81 408 Total $ 2,114 $ 1,432 $ 5,980 $ 4,330

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
	Sep. 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 nine months ended September 30, 2016 and 2015 : Three Months Ended Nine Months Ended 2016 2015 2016 2015 (thousands) Beginning Balance, net of taxes $ (92,244 ) $ (87,473 ) $ (93,015 ) $ (101,498 ) Net actuarial gain, before taxes — — — 19,345 Amortization of actuarial loss, before taxes (a) 584 987 1,540 3,897 Effect of settlements, before taxes (a) — — 297 501 Income taxes (225 ) (379 ) (707 ) (9,110 ) Ending Balance, net of taxes $ (91,885 ) $ (86,865 ) $ (91,885 ) $ (86,865 ) ___________________________________ (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)	9 Months Ended
	Sep. 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 September 30, 2016 Wood Products $ 178.1 $ 162.8 $ 340.9 $ 11.6 $ 15.6 $ 27.2 Building Materials Distribution 889.0 — 889.0 26.4 3.5 29.9 Corporate and Other 0.1 — 0.1 (6.7 ) 0.3 (6.4 ) Intersegment eliminations — (162.8 ) (162.8 ) — — — $ 1,067.2 $ — $ 1,067.2 31.3 $ 19.5 $ 50.7 Interest expense (7.1 ) Interest income 0.1 Change in fair value of interest rate swaps 0.8 Loss on extinguishment of debt (9.5 ) $ 15.5 Income (Loss) Sales Before Depreciation Inter- Income and EBITDA Trade segment Total Taxes Amortization (a) (millions) Three Months Ended September 30, 2015 Wood Products $ 192.6 $ 148.0 $ 340.6 $ 21.9 $ 11.0 $ 32.9 Building Materials Distribution 799.0 — 799.0 22.7 3.1 25.8 Corporate and Other — — — (4.3 ) 0.1 (4.2 ) Intersegment eliminations — (148.0 ) (148.0 ) — — — $ 991.6 $ — $ 991.6 40.3 $ 14.2 $ 54.5 Interest expense (5.7 ) Interest income 0.1 $ 34.6 Income (Loss) Sales Before Depreciation Inter- Income and EBITDA Trade segment Total Taxes Amortization (a) (millions) Nine Months Ended September 30, 2016 Wood Products $ 535.0 $ 455.7 $ 990.7 $ 33.8 $ 42.0 $ 75.8 Building Materials Distribution 2,456.3 — 2,456.3 68.9 10.1 79.0 Corporate and Other 0.4 — 0.4 (19.9 ) 1.1 (18.8 ) Intersegment eliminations — (455.7 ) (455.7 ) — — — $ 2,991.7 $ — $ 2,991.7 82.8 $ 53.2 $ 136.0 Interest expense (19.4 ) Interest income 0.2 Change in fair value of interest rate swaps (0.8 ) Loss on extinguishment of debt (9.5 ) $ 53.3 Income (Loss) Sales Before Depreciation Inter- Income and EBITDA Trade segment Total Taxes Amortization (a) (millions) Nine Months Ended September 30, 2015 Wood Products $ 573.1 $ 416.7 $ 989.8 $ 66.5 $ 32.2 $ 98.7 Building Materials Distribution 2,183.8 0.2 2,184.0 45.6 8.7 54.3 Corporate and Other — — — (16.8 ) 0.2 (16.6 ) Intersegment eliminations — (416.9 ) (416.9 ) — — — $ 2,756.9 $ — $ 2,756.9 95.3 $ 41.1 $ 136.4 Interest expense (16.8 ) Interest income 0.2 $ 78.7
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	The following is a reconciliation of net income to EBITDA for the consolidated company: Three Months Ended Nine Months Ended 2016 2015 2016 2015 (millions) Net income $ 10.0 $ 22.0 $ 34.2 $ 49.9 Interest expense 7.1 5.7 19.4 16.8 Interest income (0.1 ) (0.1 ) (0.2 ) (0.2 ) Change in fair value of interest rate swaps (0.8 ) — 0.8 — Loss on extinguishment of debt 9.5 — 9.5 — Income tax provision 5.5 12.6 19.2 28.8 Depreciation and amortization 19.5 14.2 53.2 41.1 EBITDA $ 50.7 $ 54.5 $ 136.0 $ 136.4

Consolidating Guarantor and N32

Consolidating Guarantor and Nonguarantor Financial Information (Tables)	9 Months Ended
	Sep. 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 September 30, 2016 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ 74 $ 1,062,962 $ 4,178 $ — $ 1,067,214 Intercompany — — 5,588 (5,588 ) — 74 1,062,962 9,766 (5,588 ) 1,067,214 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) 291 918,400 9,018 (5,608 ) 922,101 Depreciation and amortization 321 18,862 276 — 19,459 Selling and distribution expenses 194 79,536 296 — 80,026 General and administrative expenses 5,918 8,429 — 20 14,367 Other (income) expense, net 8 (231 ) 177 — (46 ) 6,732 1,024,996 9,767 (5,588 ) 1,035,907 Income (loss) from operations (6,658 ) 37,966 (1 ) — 31,307 Foreign currency exchange gain (loss) (29 ) (15 ) 4 — (40 ) Interest expense (7,099 ) (36 ) — — (7,135 ) Interest income 19 41 — — 60 Change in fair value of interest rate swaps 836 — — — 836 Loss on extinguishment of debt (9,525 ) — — — (9,525 ) (15,798 ) (10 ) 4 — (15,804 ) Income (loss) before income taxes and equity in net income of affiliates (22,456 ) 37,956 3 — 15,503 Income tax (provision) benefit (5,551 ) 29 — — (5,522 ) Income (loss) before equity in net income of affiliates (28,007 ) 37,985 3 — 9,981 Equity in net income of affiliates 37,988 — — (37,988 ) — Net income 9,981 37,985 3 (37,988 ) 9,981 Other comprehensive income, net of tax Defined benefit pension plans Amortization of actuarial loss 359 — — — 359 Other comprehensive income, net of tax 359 — — — 359 Comprehensive income $ 10,340 $ 37,985 $ 3 $ (37,988 ) $ 10,340 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Three Months Ended September 30, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Sales Trade $ — $ 988,725 $ 2,855 $ — $ 991,580 Intercompany — — 5,306 (5,306 ) — — 988,725 8,161 (5,306 ) 991,580 Costs and expenses Materials, labor, and other operating expenses (excluding depreciation) (37 ) 852,733 7,052 (5,614 ) 854,134 Depreciation and amortization 79 13,899 271 — 14,249 Selling and distribution expenses 20 72,197 451 — 72,668 General and administrative expenses 4,159 6,878 — 308 11,345 Other (income) expense, net (136 ) (1,068 ) (52 ) — (1,256 ) 4,085 944,639 7,722 (5,306 ) 951,140 Income (loss) from operations (4,085 ) 44,086 439 — 40,440 Foreign currency exchange gain (loss) (169 ) 126 (105 ) — (148 ) Interest expense (5,690 ) (39 ) — — (5,729 ) Interest income 36 37 — — 73 (5,823 ) 124 (105 ) — (5,804 ) Income (loss) before income taxes and equity in net income of affiliates (9,908 ) 44,210 334 — 34,636 Income tax (provision) benefit (12,650 ) 21 — — (12,629 ) Income (loss) before equity in net income of affiliates (22,558 ) 44,231 334 — 22,007 Equity in net income of affiliates 44,565 — — (44,565 ) — Net income 22,007 44,231 334 (44,565 ) 22,007 Other comprehensive income, net of tax Defined benefit pension plans Amortization of actuarial loss 608 — — — 608 Other comprehensive income, net of tax 608 — — — 608 Comprehensive income $ 22,615 $ 44,231 $ 334 $ (44,565 ) $ 22,615 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Nine Months Ended September 30, 2016 (unaudited) Boise Guarantor Non- Eliminations Consolidated (thousands) Sales Trade $ 363 $ 2,979,173 $ 12,146 $ — $ 2,991,682 Intercompany — — 16,827 (16,827 ) — 363 2,979,173 28,973 (16,827 ) 2,991,682 Costs and expenses Materials, labor, and other operating expenses, (excluding depreciation) 791 2,576,522 26,426 (17,379 ) 2,586,360 Depreciation and amortization 1,119 51,289 841 — 53,249 Selling and distribution expenses 531 223,289 1,102 — 224,922 General and administrative expenses 17,920 27,559 — 552 46,031 Other (income) expense, net 21 (1,823 ) 343 — (1,459 ) 20,382 2,876,836 28,712 (16,827 ) 2,909,103 Income (loss) from operations (20,019 ) 102,337 261 — 82,579 Foreign currency exchange gain 38 84 64 — 186 Interest expense (19,254 ) (110 ) — — (19,364 ) Interest income 138 98 — — 236 Change in fair value of interest rate swaps (765 ) — — — (765 ) Loss on extinguishment of debt (9,525 ) — — — (9,525 ) (29,368 ) 72 64 — (29,232 ) Income (loss) before income taxes and equity in net income of affiliates (49,387 ) 102,409 325 — 53,347 Income tax (provision) benefit (19,274 ) 86 — — (19,188 ) Income (loss) before equity in net income of affiliates (68,661 ) 102,495 325 — 34,159 Equity in net income of affiliates 102,820 — — (102,820 ) — Net income 34,159 102,495 325 (102,820 ) 34,159 Other comprehensive income, net of tax Defined benefit pension plans Amortization of actuarial loss 947 — — — 947 Effect of settlements 183 — — — 183 Other comprehensive income, net of tax 1,130 — — — 1,130 Comprehensive income $ 35,289 $ 102,495 $ 325 $ (102,820 ) $ 35,289 Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Nine Months Ended September 30, 2015 (unaudited) Boise Guarantor Non- Eliminations Consolidated (thousands) Sales Trade $ — $ 2,748,180 $ 8,700 $ — $ 2,756,880 Intercompany — — 15,198 (15,198 ) — — 2,748,180 23,898 (15,198 ) 2,756,880 Costs and expenses Materials, labor, and other operating expenses, (excluding depreciation) 1,218 2,377,618 20,751 (15,831 ) 2,383,756 Depreciation and amortization 201 40,064 852 — 41,117 Selling and distribution expenses 889 200,453 1,460 — 202,802 General and administrative expenses 14,595 20,143 — 633 35,371 Other (income) expense, net (383 ) (915 ) (355 ) — (1,653 ) 16,520 2,637,363 22,708 (15,198 ) 2,661,393 Income (loss) from operations (16,520 ) 110,817 1,190 — 95,487 Foreign currency exchange gain (loss) (424 ) 303 (93 ) — (214 ) Interest expense (16,749 ) (52 ) — — (16,801 ) Interest income 75 146 — — 221 (17,098 ) 397 (93 ) — (16,794 ) Income (loss) before income taxes and equity in net income of affiliates (33,618 ) 111,214 1,097 — 78,693 Income tax (provision) benefit (28,917 ) 78 — — (28,839 ) Income (loss) before equity in net income of affiliates (62,535 ) 111,292 1,097 — 49,854 Equity in net income of affiliates 112,389 — — (112,389 ) — Net income 49,854 111,292 1,097 (112,389 ) 49,854 Other comprehensive income, net of tax Defined benefit pension plans Actuarial gain 11,923 — — — 11,923 Amortization of actuarial loss 2,401 — — — 2,401 Effect of settlements 309 — — — 309 Other comprehensive income, net of tax 14,633 — — — 14,633 Comprehensive income $ 64,487 $ 111,292 $ 1,097 $ (112,389 ) $ 64,487
Consolidating Balance Sheets [Table Text Block]	Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at September 30, 2016 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) ASSETS Current Cash and cash equivalents $ 131,133 $ 8 $ 43 $ — $ 131,184 Restricted cash deposits with trustee 122,856 — — — 122,856 Receivables Trade, less allowances 24 262,391 784 — 263,199 Related parties — 439 — — 439 Other 912 7,460 315 — 8,687 Inventories — 445,670 5,386 — 451,056 Prepaid expenses and other 6,941 2,850 51 — 9,842 Total current assets 261,866 718,818 6,579 — 987,263 Property and equipment, net 4,915 545,941 6,357 — 557,213 Timber deposits — 11,545 — — 11,545 Goodwill — 55,433 — — 55,433 Intangible assets, net — 15,720 — — 15,720 Other assets 754 10,877 — — 11,631 Investments in affiliates 1,033,717 — — (1,033,717 ) — Total assets $ 1,301,252 $ 1,358,334 $ 12,936 $ (1,033,717 ) $ 1,638,805 Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at September 30, 2016 (continued) (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) LIABILITIES AND STOCKHOLDERS' EQUITY Current Current portion of long-term debt $ 114,342 $ — $ — $ — $ 114,342 Accounts payable Trade 9,149 234,844 1,098 — 245,091 Related parties — 2,176 — — 2,176 Accrued liabilities — — — — Compensation and benefits 17,791 43,838 378 — 62,007 Interest payable 4,998 — — — 4,998 Other 2,709 45,384 1,540 — 49,633 Total current liabilities 148,989 326,242 3,016 — 478,247 Debt Long-term debt, less current portion 467,232 — — — 467,232 Other Compensation and benefits 93,374 — — — 93,374 Other long-term liabilities 19,183 7,740 555 — 27,478 112,557 7,740 555 — 120,852 Commitments and contingent liabilities Stockholders' equity Preferred stock — — — — — Common stock 435 — — — 435 Treasury stock (126,343 ) — — — (126,343 ) Additional paid-in capital 513,212 — — — 513,212 Accumulated other comprehensive loss (91,885 ) — — — (91,885 ) Retained earnings 277,055 — — — 277,055 Subsidiary equity — 1,024,352 9,365 (1,033,717 ) — Total stockholders' equity 572,474 1,024,352 9,365 (1,033,717 ) 572,474 Total liabilities and stockholders' equity $ 1,301,252 $ 1,358,334 $ 12,936 $ (1,033,717 ) $ 1,638,805 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 Nine Months Ended September 30, 2016 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income $ 34,159 $ 102,495 $ 325 $ (102,820 ) $ 34,159 Items in net income not using (providing) cash Equity in net income of affiliates (102,820 ) — — 102,820 — Depreciation and amortization, including deferred financing costs and other 2,479 51,289 841 — 54,609 Stock-based compensation 5,980 — — — 5,980 Pension expense 1,749 — — — 1,749 Deferred income taxes 7,008 — — — 7,008 Change of fair value of interest rate swaps 765 — — — 765 Other 25 42 — — 67 Loss on extinguishment of debt 9,525 — — — 9,525 Decrease (increase) in working capital, net of acquisitions Receivables (3 ) (62,558 ) (233 ) — (62,794 ) Inventories — (49,244 ) 882 — (48,362 ) Prepaid expenses and other (2,898 ) 4,770 (50 ) (5,500 ) (3,678 ) Accounts payable and accrued liabilities 8,091 93,504 (4,782 ) 5,500 102,313 Pension contributions (3,338 ) — — — (3,338 ) Income taxes payable 13,629 — (6 ) — 13,623 Restricted cash deposits with trustee for interest payments (3,681 ) — — — (3,681 ) Other 1,558 3,181 570 — 5,309 Net cash provided by (used for) operations (27,772 ) 143,479 (2,453 ) — 113,254 Cash provided by (used for) investment Expenditures for property and equipment (991 ) (53,822 ) (613 ) — (55,426 ) Acquisitions of businesses and facilities — (215,900 ) — — (215,900 ) Proceeds from sales of assets and other 30 514 2 — 546 Net cash used for investment (961 ) (269,208 ) (611 ) — (270,780 ) Cash provided by (used for) financing Borrowings of long-term debt, including revolving credit facility 835,000 — — — 835,000 Payments on long-term debt, including revolving credit facility (602,096 ) — — — (602,096 ) Restricted cash deposits with trustee for debt payments (119,175 ) — — — (119,175 ) Treasury stock purchased (2,632 ) — — — (2,632 ) Financing costs (6,319 ) — — — (6,319 ) Tax withholding payments on stock-based awards (383 ) — — — (383 ) Other — (181 ) — — (181 ) Due to (from) affiliates (128,963 ) 125,907 3,056 — — Net cash provided by (used for) financing (24,568 ) 125,726 3,056 — 104,214 Net decrease in cash and cash equivalents (53,301 ) (3 ) (8 ) — (53,312 ) Balance at beginning of the period 184,434 11 51 — 184,496 Balance at end of the period $ 131,133 $ 8 $ 43 $ — $ 131,184 Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Nine Months Ended September 30, 2015 (unaudited) Boise Cascade Company (Parent) Guarantor Subsidiaries Non- guarantor Subsidiaries Eliminations Consolidated (thousands) Cash provided by (used for) operations Net income $ 49,854 $ 111,292 $ 1,097 $ (112,389 ) $ 49,854 Items in net income not using (providing) cash Equity in net income of affiliates (112,389 ) — — 112,389 — Depreciation and amortization, including deferred financing costs and other 1,398 40,064 852 — 42,314 Stock-based compensation 4,330 — — — 4,330 Pension expense 2,844 — — — 2,844 Deferred income taxes 20,722 — — — 20,722 Other (587 ) (1,266 ) — — (1,853 ) Decrease (increase) in working capital Receivables (496 ) (58,777 ) (108 ) — (59,381 ) Inventories — (8,275 ) (1,879 ) — (10,154 ) Prepaid expenses and other (2,081 ) (184 ) 24 — (2,241 ) Accounts payable and accrued liabilities 2,311 74,184 (10 ) — 76,485 Pension contributions (53,701 ) — — — (53,701 ) Income taxes payable 13,488 — 1 — 13,489 Other (1,635 ) (3,132 ) (15 ) — (4,782 ) Net cash provided by (used for) operations (75,942 ) 153,906 (38 ) — 77,926 Cash provided by (used for) investment Expenditures for property and equipment (2,176 ) (54,397 ) (125 ) — (56,698 ) Proceeds from sales of assets and other — 2,975 (16 ) — 2,959 Net cash used for investment (2,176 ) (51,422 ) (141 ) — (53,739 ) Cash provided by (used for) financing Borrowings of long-term debt 50,000 — — — 50,000 Treasury stock purchased (23,711 ) — — — (23,711 ) Financing costs (702 ) — — — (702 ) Tax withholding payments on stock-based awards (1,160 ) — — — (1,160 ) Other 698 (77 ) — — 621 Due to (from) affiliates 102,210 (102,387 ) 177 — — Net cash provided by (used for) financing 127,335 (102,464 ) 177 — 25,048 Net increase (decrease) in cash and cash equivalents 49,217 20 (2 ) — 49,235 Balance at beginning of the period 163,512 23 14 — 163,549 Balance at end of the period $ 212,729 $ 43 $ 12 $ — $ 212,784

Nature of Operations and Cons33

Nature of Operations and Consolidation (Details)	9 Months Ended
	Sep. 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) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015	Mar. 31, 2016	Feb. 16, 2016
Vendor and Customer Rebates and Allowances [Abstract]
Vendor rebates and allowances	$ 5,900		$ 5,900		$ 7,700
Customer Rebates and Allowances	34,400		34,400		27,700
Operating Leases, Rent Expense, Net [Abstract]
Rental expense	4,600	$ 4,800	13,500	$ 13,800
Interest Rate Derivatives [Abstract]
Long-term debt	467,232		$ 467,232		$ 344,589
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]
Senior notes, book value	465,500		465,500		$ 300,000
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Abstract]
Senior notes, book value	474,600		474,600		309,000
Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap [Member] | Not Designated as Hedging Instrument [Member] | Other assets [Member]
Interest Rate Derivatives [Abstract]
Fair value of interest rate swap agreements, Asset	44		44
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	809		809
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	$ 98,400		$ 98,400		$ 170,200

Summary of Significant Accoun35

Summary of Significant Accounting Policies (Details 2) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Inventory, Net [Abstract]
Finished goods and work in process	$ 346,905	$ 292,826
Logs	63,892	58,299
Other raw materials and supplies	40,259	33,732
Inventories	$ 451,056	$ 384,857

Summary of Significant Accoun36

Summary of Significant Accounting Policies (Details 3) - USD ($) $ in Thousands	Sep. 30, 2016	Mar. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 971,050		$ 771,146
Less accumulated depreciation	(413,837)		(368,480)
Property and equipment, net	557,213		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	135,001		106,269
Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	50,240		46,205
Mobile equipment, information technology, and office furniture [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	121,101		109,702
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	600,461		437,433
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 25,551		$ 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		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income tax provision	$ 5,522	$ 12,629	$ 19,188	$ 28,839
Effective income tax rate (as a percent)	35.60%	36.50%	36.00%	36.60%
Statutory U.S. income tax rate (as a percent)			35.00%	35.00%
Income taxes paid (refunds), net			$ (1,400)	$ (4,900)

Net Income Per Common Share (De

Net Income Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Computation of basic and diluted net income per common share
Net income	$ 9,981	$ 22,007	$ 34,159	$ 49,854
Weighted average common shares outstanding during the period (for basic calculation)	38,814	39,127	38,827	39,372
Dilutive effect of other potential common shares	306	113	123	101
Weighted average common shares and potential common shares (for diluted calculation)	39,120	39,240	38,950	39,473
Net income per common share - Basic	$ 0.26	$ 0.56	$ 0.88	$ 1.27
Net income per common share - Diluted	$ 0.26	$ 0.56	$ 0.88	$ 1.26
Stock awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive stock awards	200	0	200	100

Acquisitions (Details)

Acquisitions (Details) - USD ($) $ / shares in Units, $ in Thousands	Mar. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2016		Sep. 30, 2015	Dec. 31, 2015
Business Acquisition [Line Items]
Sales		$ 1,067,214		$ 991,580		$ 2,991,682		$ 2,756,880
Income from operations		31,307		40,440		82,579		95,487
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net [Abstract]
Goodwill		$ 55,433			$ 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						3,600
Sales					49,000
Income from operations					$ 300
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				1,018,421		3,018,876		2,825,278
Net income				$ 22,483		$ 37,305	[1]	$ 50,382
Net income per common share - Basic				$ 0.57		$ 0.96		$ 1.28
Net income per common share - Diluted				$ 0.57		$ 0.96		$ 1.28
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 nine months ended September 30, 2016, was adjusted to exclude $3.6 million of pre-tax acquisition-related costs for legal, accounting, and other advisory-related services.

Goodwill (Details)

Goodwill (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)
Goodwill [Roll Forward]
Balance at December 31, 2015	$ 21,823
Additions	33,610
Balance at September 30, 2016	55,433
Building Materials Distribution [Member]
Goodwill [Roll Forward]
Balance at December 31, 2015	5,593
Balance at September 30, 2016	5,593
Wood Products [Member]
Goodwill [Roll Forward]
Balance at December 31, 2015	16,230
Balance at September 30, 2016	49,840
Wood Products [Member] | Georgia-Pacific Engineered Wood Products Production Facilities [Member]
Goodwill [Roll Forward]
Additions	33,610	[1]
Corporate and Other [Member]
Goodwill [Roll Forward]
Balance at December 31, 2015	0
Balance at September 30, 2016	$ 0
[1]	Represents the acquisition of GP's two EWP facilities. For additional information, see Note 5, Acquisitions.

Intangible Assets (Details)

Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Expected Annual Intangible Amortization Expense, per year for next five years	$ 700
Customer relationships, Accumulated amortization	(580)	$ (210)
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Intangible Assets, Gross carrying amount	16,300	10,300
Intangible Assets, Net carrying amount	15,720	10,090
Trademarks and Trade Names [Member]
Indefinite-lived Intangible Assets [Line Items]
Trade names and trademarks, carrying amount	$ 8,900	8,900
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, weighted average useful life	11 years
Customer relationships, Gross carrying amount	$ 7,400	1,400
Customer relationships, Accumulated amortization	(580)	(210)
Customer relationships, Net carrying amount	$ 6,820	$ 1,190

Debt (Details)

Debt (Details) - USD ($)	Nov. 01, 2016	Aug. 29, 2016	Nov. 26, 2013	May 08, 2013	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Mar. 30, 2016	Dec. 31, 2015	May 15, 2015	Aug. 15, 2013	Oct. 22, 2012
Debt [Line Items]
Deferred financing costs					$ (9,312,000)		$ (9,312,000)			$ (6,616,000)
Total debt					581,574,000		581,574,000			344,589,000
Current portion of long-term debt, including premium and deferred financing costs					(114,342,000)		(114,342,000)			0
Long-term debt					467,232,000		467,232,000			344,589,000
Senior Notes [Abstract]
Loss on extinguishment of debt					(9,525,000)	$ 0	(9,525,000)	$ 0
Current portion of long-term debt					114,342,000		114,342,000			0
Restricted cash deposits with trustee					122,856,000		122,856,000			0
Interest paid							16,200,000	$ 10,600,000
Medium-term notes [Member] | Term Loan Due 2022 [Member]
Debt [Line Items]
Total debt					50,000,000		$ 50,000,000			50,000,000
Term Loan [Abstract]
Term Loan, Face Amount											$ 50,000,000
Term Loan, Average Interest Rate During Period							2.20%
Term Loan, Average Interest Rate During Period With Patronage Credits							1.50%
Senior Notes [Abstract]
Senior Notes, Face Amount											$ 50,000,000
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%
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 2026 [Member]
Debt [Line Items]
Total debt					75,000,000		$ 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		$ 10,000,000
Debt Instrument, Covenant, Capitalization Ratio, Maximum (as a percent)					60.00%		60.00%
Debt Instrument, Covenant, Consolidated Net Worth, Minimum					$ 350,000,000		$ 350,000,000
Debt Instrument, Covenant, Available Liquidity, Minimum					100,000,000		100,000,000
Threshold of amount of capital expenditures made during four consecutive quarters, maximum					50,000,000		$ 50,000,000
Term Loan, Average Interest Rate During Period							2.34%
Term Loan, Average 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] | 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 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%
Senior notes [Member] | 6.375% Senior Notes Due 2020 [Member]
Debt [Line Items]
Unamortized premium on 6.375% senior notes					393,000		$ 393,000			1,215,000
Total debt					115,493,000		115,493,000			299,990,000
Current portion of long-term debt, including premium and deferred financing costs		$ (115,500,000)
Term Loan [Abstract]
Term Loan, Face Amount		300,000,000
Senior Notes [Abstract]
Senior Notes, Face Amount		300,000,000
Extinguishment of Debt, Amount		184,500,000
Loss on extinguishment of debt		(9,500,000)
Tender premium paid for redemption of debt		(7,600,000)
Net write-off of unamortized deferred financing costs and unamortized premium		(1,900,000)
Current portion of long-term debt		115,500,000
Restricted cash deposits with trustee		122,900,000
Senior notes [Member] | 6.375% Senior Notes Due 2020 [Member] | Subsequent Event [Member]
Senior Notes [Abstract]
Loss on extinguishment of debt	$ (4,800,000)
Tender premium paid for redemption of debt	(3,700,000)
Net write-off of unamortized deferred financing costs and unamortized premium	$ (1,100,000)
2020 Notes, Redemption Period, End Date	Nov. 1, 2016
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%
Senior notes [Member] | 5.625% Senior Notes Due 2024 [Member]
Debt [Line Items]
Total debt					$ 350,000,000		$ 350,000,000			$ 0
Term Loan [Abstract]
Term Loan, Face Amount		350,000,000
Senior Notes [Abstract]
Senior Notes, Face Amount		$ 350,000,000
Interest rate		5.625%

Asset-Based Revolving Credit Fa

Asset-Based Revolving Credit Facility (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 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, Average Interest Rate During Period	2.20%
Term Loan, Average Interest Rate During Period With Patronage Credits	1.50%
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	$ 354,800
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	$ 0		$ 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	1.71%
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	Nov. 01, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Pension contributions [Abstract]
Pension contributions				$ 3,338	$ 53,701
Estimated remaining 2016 contributions				500
Pension Plan [Member]
Net periodic benefit cost [Abstract]
Service cost		$ 279	$ 12	846	726
Interest cost		4,805	4,808	14,376	14,259
Expected return on plan assets		(5,131)	(5,844)	(15,310)	(16,539)
Amortization of actuarial loss		584	987	1,540	3,897
Plan settlement loss		0	0	297	501
Net periodic benefit expense		$ 537	$ (37)	$ 1,749	$ 2,844
Pension Plan [Member] | Subsequent Event [Member]
Pension contributions [Abstract]
Pension Plan, Lump-sum cash settlement	$ 21,000

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) $ / shares in Units, $ in Thousands		1 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended
		Feb. 29, 2016stock_awards	Feb. 28, 2015stock_awards	Sep. 30, 2016USD ($)$ / sharesshares	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)tranch$ / sharesshares	Sep. 30, 2015USD ($)shares	Dec. 31, 2015$ / sharesshares
Stock-Based Compensation [Abstract]
Performance shares target percentage earned								63.00%
Fair market value of awards | $						$ 1,800	$ 3,200
Stock-based compensation expense | $				$ 2,114	$ 1,432	5,980	4,330
Tax benefit from compensation expense | $						2,300	1,600
Unrecognized compensation expense | $				10,600		$ 10,600
Unrecognized compensation, period for recognition						1 year 9 months
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 | $				$ 1,081	505	$ 2,955	$ 1,719
Number of shares [Abstract]
Outstanding, December 31, 2015						134,786
Granted						418,344	116,636
Vested						(32,057)
Forfeited	[1]					(44,029)
Outstanding, September 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, September 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 | $				$ 1,033	800	$ 2,944	$ 2,203
Number of shares [Abstract]
Outstanding, December 31, 2015						153,343
Granted						334,587	139,846
Vested						(71,956)
Forfeited						(3,481)
Outstanding, September 30, 2016				412,493		412,493		153,343
Weighted Average Grant Date Fair Value [Abstract]
Outstanding, December 31, 2015 | $ / shares						$ 35.41
Granted | $ / shares						16.70
Vested | $ / shares						36.14
Forfeited | $ / shares						22.01
Outstanding, September 30, 2016 | $ / shares				$ 20.22		$ 20.22		$ 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	$ 127	$ 81	$ 408
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
2013 Incentive Plan [Member]
Stock-Based Compensation [Abstract]
Number of types of stock-based awards granted (in types) | stock_awards		2	2
[1]	Total PSUs forfeited during the nine months ended September 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		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 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	722,911
Treasury stock, acquired				$ 2,600	$ 23,700
Treasury stock acquired, average cost per share				$ 14.62	$ 32.80
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		$ (92,244)	$ (87,473)	$ (93,015)	$ (101,498)
Net actuarial gain, before taxes		0	0	0	19,345
Amortization of actuarial loss, before taxes	[1]	584	987	1,540	3,897
Effect of settlements, before taxes	[1]	0	0	297	501
Income taxes		(225)	(379)	(707)	(9,110)
Ending Balance, net of taxes		$ (91,885)	$ (86,865)	$ (91,885)	$ (86,865)
[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 Par47

Transactions With Related Party (Details) - Unconsolidated variable interest entity [Member] - Louisiana Timber Procurement Company, L.L.C. (LTP) [Member] - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Related Party Transaction [Line Items]
Variable interest entity, ownership percentage			50.00%
Revenue from related parties	$ 4	$ 5	$ 13.3	$ 16.3
Related parties amount in cost of sales	$ 21.2	$ 25.2	$ 64.7	$ 70.3
Packaging Corporation of America (PCA) [Member]
Related Party Transaction [Line Items]
Variable interest entity, ownership percentage			50.00%

Segment Information (Details)

Segment Information (Details) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)segment	Sep. 30, 2015USD ($)
Segment Reporting Information [Line Items]
Number of Reportable Segments | segment				3
Sales		$ 1,067,214	$ 991,580	$ 2,991,682	$ 2,756,880
Income (loss) before income taxes		15,503	34,636	53,347	78,693
Depreciation and amortization		19,459	14,249	53,249	41,117
EBITDA	[1]	50,700	54,500	136,000	136,400
Interest expense		(7,135)	(5,729)	(19,364)	(16,801)
Interest income		60	73	236	221
Change in fair value of interest rate swaps		836	0	(765)	0
Loss on extinguishment of debt		(9,525)	0	(9,525)	0
Wood Products [Member]
Segment Reporting Information [Line Items]
Sales		178,100	192,600	535,000	573,100
Depreciation and amortization		15,600	11,000	42,000	32,200
EBITDA	[1]	27,200	32,900	75,800	98,700
Building Materials Distribution [Member]
Segment Reporting Information [Line Items]
Sales		889,000	799,000	2,456,300	2,183,800
Depreciation and amortization		3,500	3,100	10,100	8,700
EBITDA	[1]	29,900	25,800	79,000	54,300
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Sales		100	0	400	0
Depreciation and amortization		300	100	1,100	200
EBITDA	[1]	(6,400)	(4,200)	(18,800)	(16,600)
Operating Segments [Member]
Segment Reporting Information [Line Items]
Income (loss) before income taxes		31,300	40,300	82,800	95,300
Operating Segments [Member] | Wood Products [Member]
Segment Reporting Information [Line Items]
Sales		340,900	340,600	990,700	989,800
Income (loss) before income taxes		11,600	21,900	33,800	66,500
Operating Segments [Member] | Building Materials Distribution [Member]
Segment Reporting Information [Line Items]
Sales		889,000	799,000	2,456,300	2,184,000
Income (loss) before income taxes		26,400	22,700	68,900	45,600
Operating Segments [Member] | Corporate and Other [Member]
Segment Reporting Information [Line Items]
Sales		100	0	400	0
Income (loss) before income taxes		(6,700)	(4,300)	(19,900)	(16,800)
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Sales		(162,800)	(148,000)	(455,700)	(416,900)
Intersegment Eliminations [Member] | Wood Products [Member]
Segment Reporting Information [Line Items]
Sales		(162,800)	(148,000)	(455,700)	(416,700)
Intersegment Eliminations [Member] | Building Materials Distribution [Member]
Segment Reporting Information [Line Items]
Sales		0	0	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, change in fair value of interest rate swaps, and loss on extinguishment of debt), 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 GAAP and should not be considered as an alternative to net income (loss), income (loss) from operations, or any other performance measure derived in accordance with GAAP or as an alternative to cash flow from operating activities as a measure of our liquidity. The use of EBITDA instead of net income (loss) or segment income (loss) has limitations as an analytical tool, including the inability to determine profitability; the exclusion of interest expense, interest income, and associated significant cash requirements; and the exclusion of depreciation and amortization, which represent unavoidable operating costs. Management compensates for the limitations of EBITDA by relying on our GAAP results. Our measure of EBITDA is not necessarily comparable to other similarly titled captions of other companies due to potential inconsistencies in the methods of calculation.The following is a reconciliation of net income to EBITDA for the consolidated company: Three Months EndedSeptember 30 Nine Months EndedSeptember 30 2016 2015 2016 2015 (millions)Net income$10.0 $22.0 $34.2 $49.9Interest expense7.1 5.7 19.4 16.8Interest income(0.1) (0.1) (0.2) (0.2)Change in fair value of interest rate swaps(0.8) — 0.8 —Loss on extinguishment of debt9.5 — 9.5 —Income tax provision5.5 12.6 19.2 28.8Depreciation and amortization19.5 14.2 53.2 41.1EBITDA$50.7 $54.5 $136.0 $136.4

Reconciliation of Net Income (L

Reconciliation of Net Income (Loss) to EBITDA (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Segment Reporting [Abstract]
Net income		$ 9,981	$ 22,007	$ 34,159	$ 49,854
Interest expense		7,135	5,729	19,364	16,801
Interest income		(60)	(73)	(236)	(221)
Change in fair value of interest rate swaps		(836)	0	765	0
Loss on extinguishment of debt		9,525	0	9,525	0
Income tax provision		5,522	12,629	19,188	28,839
Depreciation and amortization		19,459	14,249	53,249	41,117
EBITDA	[1]	$ 50,700	$ 54,500	$ 136,000	$ 136,400
[1]	EBITDA is defined as income (loss) before interest (interest expense, interest income, change in fair value of interest rate swaps, and loss on extinguishment of debt), 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 GAAP and should not be considered as an alternative to net income (loss), income (loss) from operations, or any other performance measure derived in accordance with GAAP or as an alternative to cash flow from operating activities as a measure of our liquidity. The use of EBITDA instead of net income (loss) or segment income (loss) has limitations as an analytical tool, including the inability to determine profitability; the exclusion of interest expense, interest income, and associated significant cash requirements; and the exclusion of depreciation and amortization, which represent unavoidable operating costs. Management compensates for the limitations of EBITDA by relying on our GAAP results. Our measure of EBITDA is not necessarily comparable to other similarly titled captions of other companies due to potential inconsistencies in the methods of calculation.The following is a reconciliation of net income to EBITDA for the consolidated company: Three Months EndedSeptember 30 Nine Months EndedSeptember 30 2016 2015 2016 2015 (millions)Net income$10.0 $22.0 $34.2 $49.9Interest expense7.1 5.7 19.4 16.8Interest income(0.1) (0.1) (0.2) (0.2)Change in fair value of interest rate swaps(0.8) — 0.8 —Loss on extinguishment of debt9.5 — 9.5 —Income tax provision5.5 12.6 19.2 28.8Depreciation and amortization19.5 14.2 53.2 41.1EBITDA$50.7 $54.5 $136.0 $136.4

Consolidating Guarantor and N50

Consolidating Guarantor and Nonguarantor Financial Information Consolidating Guarantor and Nonguarantor Financial Information (Details)	Sep. 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		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Sales
Sales	$ 1,067,214	$ 991,580	$ 2,991,682	$ 2,756,880
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	922,101	854,134	2,586,360	2,383,756
Depreciation and amortization	19,459	14,249	53,249	41,117
Selling and distribution expenses	80,026	72,668	224,922	202,802
General and administrative expenses	14,367	11,345	46,031	35,371
Other (income) expense, net	(46)	(1,256)	(1,459)	(1,653)
Total costs and expenses	1,035,907	951,140	2,909,103	2,661,393
Income (loss) from operations	31,307	40,440	82,579	95,487
Foreign currency exchange gain (loss)	(40)	(148)	186	(214)
Interest expense	(7,135)	(5,729)	(19,364)	(16,801)
Interest income	60	73	236	221
Change in fair value of interest rate swaps	836	0	(765)	0
Loss on extinguishment of debt	(9,525)	0	(9,525)	0
Total nonoperating income (expense)	(15,804)	(5,804)	(29,232)	(16,794)
Income (loss) before income taxes and equity in net income of affiliates	15,503	34,636	53,347	78,693
Income tax (provision) benefit	(5,522)	(12,629)	(19,188)	(28,839)
Income (loss) before equity in net income of affiliates	9,981	22,007	34,159	49,854
Equity in net income of affiliates	0	0	0	0
Net income	9,981	22,007	34,159	49,854
Defined benefit pension plans
Actuarial gain	0	0	0	11,923
Amortization of actuarial loss	359	608	947	2,401
Effect of settlements	0	0	183	309
Other comprehensive income, net of tax	359	608	1,130	14,633
Comprehensive income	10,340	22,615	35,289	64,487
Boise Cascade Company (Parent) [Member]
Sales
Sales	74	0	363	0
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	291	(37)	791	1,218
Depreciation and amortization	321	79	1,119	201
Selling and distribution expenses	194	20	531	889
General and administrative expenses	5,918	4,159	17,920	14,595
Other (income) expense, net	8	(136)	21	(383)
Total costs and expenses	6,732	4,085	20,382	16,520
Income (loss) from operations	(6,658)	(4,085)	(20,019)	(16,520)
Foreign currency exchange gain (loss)	(29)	(169)	38	(424)
Interest expense	(7,099)	(5,690)	(19,254)	(16,749)
Interest income	19	36	138	75
Change in fair value of interest rate swaps	836		(765)
Loss on extinguishment of debt	(9,525)		(9,525)
Total nonoperating income (expense)	(15,798)	(5,823)	(29,368)	(17,098)
Income (loss) before income taxes and equity in net income of affiliates	(22,456)	(9,908)	(49,387)	(33,618)
Income tax (provision) benefit	(5,551)	(12,650)	(19,274)	(28,917)
Income (loss) before equity in net income of affiliates	(28,007)	(22,558)	(68,661)	(62,535)
Equity in net income of affiliates	37,988	44,565	102,820	112,389
Net income	9,981	22,007	34,159	49,854
Defined benefit pension plans
Actuarial gain				11,923
Amortization of actuarial loss	359	608	947	2,401
Effect of settlements			183	309
Other comprehensive income, net of tax	359	608	1,130	14,633
Comprehensive income	10,340	22,615	35,289	64,487
Guarantor Subsidiaries [Member]
Sales
Sales	1,062,962	988,725	2,979,173	2,748,180
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	918,400	852,733	2,576,522	2,377,618
Depreciation and amortization	18,862	13,899	51,289	40,064
Selling and distribution expenses	79,536	72,197	223,289	200,453
General and administrative expenses	8,429	6,878	27,559	20,143
Other (income) expense, net	(231)	(1,068)	(1,823)	(915)
Total costs and expenses	1,024,996	944,639	2,876,836	2,637,363
Income (loss) from operations	37,966	44,086	102,337	110,817
Foreign currency exchange gain (loss)	(15)	126	84	303
Interest expense	(36)	(39)	(110)	(52)
Interest income	41	37	98	146
Change in fair value of interest rate swaps	0		0
Loss on extinguishment of debt	0		0
Total nonoperating income (expense)	(10)	124	72	397
Income (loss) before income taxes and equity in net income of affiliates	37,956	44,210	102,409	111,214
Income tax (provision) benefit	29	21	86	78
Income (loss) before equity in net income of affiliates	37,985	44,231	102,495	111,292
Equity in net income of affiliates	0	0	0	0
Net income	37,985	44,231	102,495	111,292
Defined benefit pension plans
Actuarial gain				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	37,985	44,231	102,495	111,292
Non-guarantor Subsidiaries [Member]
Sales
Sales	9,766	8,161	28,973	23,898
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	9,018	7,052	26,426	20,751
Depreciation and amortization	276	271	841	852
Selling and distribution expenses	296	451	1,102	1,460
General and administrative expenses	0	0	0	0
Other (income) expense, net	177	(52)	343	(355)
Total costs and expenses	9,767	7,722	28,712	22,708
Income (loss) from operations	(1)	439	261	1,190
Foreign currency exchange gain (loss)	4	(105)	64	(93)
Interest expense	0	0	0	0
Interest income	0	0	0	0
Change in fair value of interest rate swaps	0		0
Loss on extinguishment of debt	0		0
Total nonoperating income (expense)	4	(105)	64	(93)
Income (loss) before income taxes and equity in net income of affiliates	3	334	325	1,097
Income tax (provision) benefit	0	0	0	0
Income (loss) before equity in net income of affiliates	3	334	325	1,097
Equity in net income of affiliates	0	0	0	0
Net income	3	334	325	1,097
Defined benefit pension plans
Actuarial gain				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	3	334	325	1,097
Reportable Legal Entities [Member] | Boise Cascade Company (Parent) [Member]
Sales
Sales	74	0	363	0
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Sales
Sales	1,062,962	988,725	2,979,173	2,748,180
Reportable Legal Entities [Member] | Non-guarantor Subsidiaries [Member]
Sales
Sales	4,178	2,855	12,146	8,700
Eliminations [Member]
Sales
Sales	(5,588)	(5,306)	(16,827)	(15,198)
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	(5,608)	(5,614)	(17,379)	(15,831)
Depreciation and amortization	0	0	0	0
Selling and distribution expenses	0	0	0	0
General and administrative expenses	20	308	552	633
Other (income) expense, net	0	0	0	0
Total costs and expenses	(5,588)	(5,306)	(16,827)	(15,198)
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
Loss on extinguishment of debt	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	(37,988)	(44,565)	(102,820)	(112,389)
Net income	(37,988)	(44,565)	(102,820)	(112,389)
Defined benefit pension plans
Actuarial gain				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	(37,988)	(44,565)	(102,820)	(112,389)
Eliminations [Member] | Boise Cascade Company (Parent) [Member]
Sales
Sales	0	0	0	0
Eliminations [Member] | Guarantor Subsidiaries [Member]
Sales
Sales	$ 0	$ 0	$ 0	$ 0

Consolidating Balance Sheets (D

Consolidating Balance Sheets (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Dec. 31, 2014
Current Assets
Cash and cash equivalents	$ 131,184		$ 184,496	$ 212,784		$ 163,549
Restricted cash deposits with trustee	122,856		0
Receivables
Trade, less allowances	263,199		187,138
Related parties	439		1,065
Other	8,687		10,861
Inventories	451,056		384,857
Prepaid expenses and other	9,842		17,153
Total current assets	987,263		785,570
Property and equipment, net	557,213		402,666
Timber deposits	11,545		15,848
Goodwill	55,433		21,823
Intangible assets, net	15,720		10,090
Other assets	11,631		12,609
Investments in affiliates	0		0
Total assets	1,638,805		1,248,606
Current
Current portion of long-term debt	114,342		0
Accounts payable
Trade	245,091		159,029
Related parties	2,176		1,442
Accrued liabilities
Compensation and benefits	62,007		54,712
Interest payable	4,998		3,389
Other	49,633		40,078
Total current liabilities	478,247		258,650
Debt
Long-term debt	467,232		344,589
Other
Compensation and benefits	93,374		93,355
Other long-term liabilities	27,478		17,342
Total other liabilities	120,852		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	513,212		508,066
Accumulated other comprehensive loss	(91,885)	$ (92,244)	(93,015)	(86,865)	$ (87,473)	(101,498)
Retained earnings	277,055		242,896
Subsidiary equity	0		0
Total stockholders' equity	572,474		534,670
Total liabilities and stockholders' equity	1,638,805		1,248,606
Boise Cascade Company (Parent) [Member]
Current Assets
Cash and cash equivalents	131,133		184,434	212,729		163,512
Restricted cash deposits with trustee	122,856
Receivables
Trade, less allowances	24		8
Related parties	0		0
Other	912		925
Inventories	0		0
Prepaid expenses and other	6,941		15,032
Total current assets	261,866		200,399
Property and equipment, net	4,915		5,020
Timber deposits	0		0
Goodwill	0		0
Intangible assets, net	0		0
Other assets	754		1,503
Investments in affiliates	1,033,717		801,934
Total assets	1,301,252		1,008,856
Current
Current portion of long-term debt	114,342
Accounts payable
Trade	9,149		4,552
Related parties	0		0
Accrued liabilities
Compensation and benefits	17,791		16,034
Interest payable	4,998		3,389
Other	2,709		1,958
Total current liabilities	148,989		25,933
Debt
Long-term debt	467,232		344,589
Other
Compensation and benefits	93,374		93,355
Other long-term liabilities	19,183		10,309
Total other liabilities	112,557		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	513,212		508,066
Accumulated other comprehensive loss	(91,885)		(93,015)
Retained earnings	277,055		242,896
Subsidiary equity	0		0
Total stockholders' equity	572,474		534,670
Total liabilities and stockholders' equity	1,301,252		1,008,856
Guarantor Subsidiaries [Member]
Current Assets
Cash and cash equivalents	8		11	43		23
Restricted cash deposits with trustee	0
Receivables
Trade, less allowances	262,391		186,488
Related parties	439		1,065
Other	7,460		9,712
Inventories	445,670		378,589
Prepaid expenses and other	2,850		7,620
Total current assets	718,818		583,485
Property and equipment, net	545,941		391,057
Timber deposits	11,545		15,848
Goodwill	55,433		21,823
Intangible assets, net	15,720		10,090
Other assets	10,877		11,091
Investments in affiliates	0		0
Total assets	1,358,334		1,033,394
Current
Current portion of long-term debt	0
Accounts payable
Trade	234,844		153,953
Related parties	2,176		1,442
Accrued liabilities
Compensation and benefits	43,838		38,399
Interest payable	0		0
Other	45,384		36,617
Total current liabilities	326,242		230,411
Debt
Long-term debt	0		0
Other
Compensation and benefits	0		0
Other long-term liabilities	7,740		7,033
Total other liabilities	7,740		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	1,024,352		795,950
Total stockholders' equity	1,024,352		795,950
Total liabilities and stockholders' equity	1,358,334		1,033,394
Non-guarantor Subsidiaries [Member]
Current Assets
Cash and cash equivalents	43		51	12		14
Restricted cash deposits with trustee	0
Receivables
Trade, less allowances	784		642
Related parties	0		0
Other	315		224
Inventories	5,386		6,268
Prepaid expenses and other	51		1
Total current assets	6,579		7,186
Property and equipment, net	6,357		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	12,936		13,790
Current
Current portion of long-term debt	0
Accounts payable
Trade	1,098		524
Related parties	0		0
Accrued liabilities
Compensation and benefits	378		279
Interest payable	0		0
Other	1,540		7,003
Total current liabilities	3,016		7,806
Debt
Long-term debt	0		0
Other
Compensation and benefits	0		0
Other long-term liabilities	555		0
Total other liabilities	555		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	9,365		5,984
Total stockholders' equity	9,365		5,984
Total liabilities and stockholders' equity	12,936		13,790
Eliminations [Member]
Current Assets
Cash and cash equivalents	0		0	$ 0		$ 0
Restricted cash deposits with trustee	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	(1,033,717)		(801,934)
Total assets	(1,033,717)		(807,434)
Current
Current portion of long-term debt	0
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	(1,033,717)		(801,934)
Total stockholders' equity	(1,033,717)		(801,934)
Total liabilities and stockholders' equity	$ (1,033,717)		$ (807,434)

Consolidating Statements of Cas

Consolidating Statements of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Cash provided by (used for) operations
Net income	$ 9,981	$ 22,007	$ 34,159	$ 49,854
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			54,609	42,314
Stock-based compensation			5,980	4,330
Pension expense			1,749	2,844
Deferred income taxes			7,008	20,722
Change in fair value of interest rate swaps	(836)	0	765	0
Other			67	(1,853)
Loss on extinguishment of debt	9,525	0	9,525	0
Decrease (increase) in working capital, net of acquisitions
Receivables			(62,794)	(59,381)
Inventories			(48,362)	(10,154)
Prepaid expenses and other			(3,678)	(2,241)
Accounts payable and accrued liabilities			102,313	76,485
Pension contributions			(3,338)	(53,701)
Income taxes payable			13,623	13,489
Restricted cash deposits with trustee for interest payments			(3,681)	0
Other			5,309	(4,782)
Net cash provided by (used for) operations			113,254	77,926
Cash provided by (used for) investment
Expenditures for property and equipment			(55,426)	(56,698)
Acquisition of businesses and facilities			(215,900)	0
Proceeds from sales of assets and other			546	2,959
Net cash used in investment			(270,780)	(53,739)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility			835,000	50,000
Payments on long-term debt, including revolving credit facility			(602,096)	0
Restricted cash deposits with trustee for debt payments			(119,175)	0
Treasury stock purchased			(2,632)	(23,711)
Financing costs			(6,319)	(702)
Tax withholding payments on stock-based awards			(383)	(1,160)
Other			(181)	621
Due to (from) affiliates			0	0
Net cash provided by (used in) financing			104,214	25,048
Net increase (decrease) in cash and cash equivalents			(53,312)	49,235
Balance at beginning of the period			184,496	163,549
Balance at end of the period	131,184	212,784	131,184	212,784
Boise Cascade Company (Parent) [Member]
Cash provided by (used for) operations
Net income	9,981	22,007	34,159	49,854
Items in net income not using (providing) cash
Equity in net income of affiliates	(37,988)	(44,565)	(102,820)	(112,389)
Depreciation and amortization, including deferred financing costs and other			2,479	1,398
Stock-based compensation			5,980	4,330
Pension expense			1,749	2,844
Deferred income taxes			7,008	20,722
Change in fair value of interest rate swaps	(836)		765
Other			25	(587)
Loss on extinguishment of debt	9,525		9,525
Decrease (increase) in working capital, net of acquisitions
Receivables			(3)	(496)
Inventories			0	0
Prepaid expenses and other			(2,898)	(2,081)
Accounts payable and accrued liabilities			8,091	2,311
Pension contributions			(3,338)	(53,701)
Income taxes payable			13,629	13,488
Restricted cash deposits with trustee for interest payments			(3,681)
Other			1,558	(1,635)
Net cash provided by (used for) operations			(27,772)	(75,942)
Cash provided by (used for) investment
Expenditures for property and equipment			(991)	(2,176)
Acquisition of businesses and facilities			0
Proceeds from sales of assets and other			30	0
Net cash used in investment			(961)	(2,176)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility			835,000	50,000
Payments on long-term debt, including revolving credit facility			(602,096)
Restricted cash deposits with trustee for debt payments			(119,175)
Treasury stock purchased			(2,632)	(23,711)
Financing costs			(6,319)	(702)
Tax withholding payments on stock-based awards			(383)	(1,160)
Other			0	698
Due to (from) affiliates			(128,963)	102,210
Net cash provided by (used in) financing			(24,568)	127,335
Net increase (decrease) in cash and cash equivalents			(53,301)	49,217
Balance at beginning of the period			184,434	163,512
Balance at end of the period	131,133	212,729	131,133	212,729
Guarantor Subsidiaries [Member]
Cash provided by (used for) operations
Net income	37,985	44,231	102,495	111,292
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			51,289	40,064
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			42	(1,266)
Loss on extinguishment of debt	0		0
Decrease (increase) in working capital, net of acquisitions
Receivables			(62,558)	(58,777)
Inventories			(49,244)	(8,275)
Prepaid expenses and other			4,770	(184)
Accounts payable and accrued liabilities			93,504	74,184
Pension contributions			0	0
Income taxes payable			0	0
Restricted cash deposits with trustee for interest payments			0
Other			3,181	(3,132)
Net cash provided by (used for) operations			143,479	153,906
Cash provided by (used for) investment
Expenditures for property and equipment			(53,822)	(54,397)
Acquisition of businesses and facilities			(215,900)
Proceeds from sales of assets and other			514	2,975
Net cash used in investment			(269,208)	(51,422)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility			0	0
Payments on long-term debt, including revolving credit facility			0
Restricted cash deposits with trustee for debt payments			0
Treasury stock purchased			0	0
Financing costs			0	0
Tax withholding payments on stock-based awards			0	0
Other			(181)	(77)
Due to (from) affiliates			125,907	(102,387)
Net cash provided by (used in) financing			125,726	(102,464)
Net increase (decrease) in cash and cash equivalents			(3)	20
Balance at beginning of the period			11	23
Balance at end of the period	8	43	8	43
Non-guarantor Subsidiaries [Member]
Cash provided by (used for) operations
Net income	3	334	325	1,097
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			841	852
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
Loss on extinguishment of debt	0		0
Decrease (increase) in working capital, net of acquisitions
Receivables			(233)	(108)
Inventories			882	(1,879)
Prepaid expenses and other			(50)	24
Accounts payable and accrued liabilities			(4,782)	(10)
Pension contributions			0	0
Income taxes payable			(6)	1
Restricted cash deposits with trustee for interest payments			0
Other			570	(15)
Net cash provided by (used for) operations			(2,453)	(38)
Cash provided by (used for) investment
Expenditures for property and equipment			(613)	(125)
Acquisition of businesses and facilities			0
Proceeds from sales of assets and other			2	(16)
Net cash used in investment			(611)	(141)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility			0	0
Payments on long-term debt, including revolving credit facility			0
Restricted cash deposits with trustee for debt payments			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			3,056	177
Net cash provided by (used in) financing			3,056	177
Net increase (decrease) in cash and cash equivalents			(8)	(2)
Balance at beginning of the period			51	14
Balance at end of the period	43	12	43	12
Eliminations [Member]
Cash provided by (used for) operations
Net income	(37,988)	(44,565)	(102,820)	(112,389)
Items in net income not using (providing) cash
Equity in net income of affiliates	37,988	44,565	102,820	112,389
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
Loss on extinguishment of debt	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
Restricted cash deposits with trustee for interest payments			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 long-term debt, including revolving credit facility			0
Restricted cash deposits with trustee for debt payments			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