Boise Cascade (BCC) 10-K 26 Feb 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information Document - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Feb. 16, 2018	Jun. 30, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	BOISE CASCADE COMPANY
Entity Central Index Key	1,328,581
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		38,586,272
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 1,164

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Sales
Sales	$ 4,431,991	$ 3,911,215	$ 3,633,415
Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	3,819,659	3,398,433	3,153,520
Depreciation and amortization	80,379	72,847	55,578
Selling and distribution expenses	327,355	300,797	273,308
General and administrative expenses	63,068	60,585	49,425
Other (income) expense, net	377	(1,025)	(1,605)
Total costs and expenses	4,290,838	3,831,637	3,530,226
Income from operations	141,153	79,578	103,189
Foreign currency exchange gain (loss)	720	119	(298)
Interest expense	(25,370)	(26,692)	(22,532)
Interest income	547	390	323
Change in fair value of interest rate swaps	538	4,210	0
Loss on extinguishment of debt	0	(14,304)	0
Total nonoperating income (expense)	(23,565)	(36,277)	(22,507)
Income before income taxes	117,588	43,301	80,682
Income tax provision	(34,631)	(5,047)	(28,500)
Net Income	$ 82,957	$ 38,254	$ 52,182
Weighted average common shares outstanding:
Basic	38,623	38,761	39,239
Diluted	39,074	38,925	39,355
Net income per common share:
Basic	$ 2.15	$ 0.99	$ 1.33
Diluted	$ 2.12	$ 0.98	$ 1.33

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Net Income	$ 82,957	$ 38,254	$ 52,182
Defined benefit pension plans
Actuarial gain, net of tax of $1,792, $3,703, 3,235 and respectively	5,275	5,919	5,171
Amortization of actuarial loss, net of tax of $651, $957, and $1,880, respectively	1,035	1,527	3,004
Effects of settlements, net of tax of $0, $1,598, and $193, respectively	0	2,557	308
Other comprehensive income, net of tax	6,310	10,003	8,483
Comprehensive income	$ 89,267	$ 48,257	$ 60,665

Consolidated Statements of Com4

Consolidated Statements of Comprehensive Income Parenthetical - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Actuarial gain, tax	$ 1,792	$ 3,703	$ 3,235
Amortization of actuarial loss, tax	651	957	1,880
Effects of settlements, tax	$ 0	$ 1,598	$ 193

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current Assets
Cash and cash equivalents	$ 177,140	$ 103,978
Receivables
Trade, less allowances of $945 and $1,459	246,452	199,191
Related parties	345	506
Other	9,380	10,952
Inventories	476,673	433,451
Prepaid expenses and other	22,582	12,381
Total current assets	932,572	760,459
Property and equipment, net	565,792	568,702
Timber deposits	13,503	14,901
Goodwill	55,433	55,433
Intangible assets, net	15,066	15,547
Deferred income taxes	9,064	8,840
Other assets	15,763	15,315
Total assets	1,607,193	1,439,197
Accounts payable
Trade	233,562	194,010
Related parties	1,225	1,903
Accrued liabilities
Compensation and benefits	84,246	67,752
Interest payable	6,742	6,860
Other	55,786	42,339
Total current liabilities	381,561	312,864
Debt
Long-term debt	438,312	437,629
Other
Compensation and benefits	75,439	83,164
Deferred income taxes	16,454	6,339
Other long-term liabilities	20,878	19,197
Total other liabilities	112,771	108,700
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, 43,748 and 43,520 shares issued, respectively	437	435
Treasury stock, 5,167 shares at cost	(133,979)	(133,979)
Additional paid-in capital	523,550	515,410
Accumulated other comprehensive loss	(76,702)	(83,012)
Retained earnings	361,243	281,150
Total stockholders' equity	674,549	580,004
Total liabilities and stockholders' equity	$ 1,607,193	$ 1,439,197

Consolidated Balance Sheets Par

Consolidated Balance Sheets Parenthetical - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Trade receivables, allowances	$ 945	$ 1,459
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, authorized	50,000,000	50,000,000
Preferred stock, outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, authorized	300,000,000	300,000,000
Common stock, issued	43,747,805	43,519,647
Treasury stock, shares	5,167,000	5,167,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash provided by (used for) operations
Net Income	$ 82,957	$ 38,254	$ 52,182
Items in net income not using (providing) cash
Depreciation and amortization, including deferred financing costs and other	82,321	74,927	57,197
Stock-based compensation	9,730	8,177	5,825
Pension expense	1,464	6,240	2,825
Deferred income taxes	8,117	(7,823)	30,883
Change in fair value of interest rate swaps	(538)	(4,210)	0
Other	376	491	(1,837)
Loss on extinguishment of debt	0	14,304	0
Decrease (increase) in working capital, net of acquisitions
Receivables	(41,778)	(1,118)	(18,182)
Inventories	(43,222)	(30,757)	9,604
Prepaid expenses and other	(887)	(1,614)	(985)
Accounts payable and accrued liabilities	68,124	45,651	6,822
Pension contributions	(2,193)	(3,844)	(54,257)
Income taxes payable	(14,292)	6,385	(2,589)
Other	1,388	6,844	(7,157)
Net cash provided by operations	151,567	151,907	80,331
Cash provided by (used for) investment
Expenditures for property and equipment	(75,450)	(83,583)	(87,526)
Acquisitions of businesses and facilities	0	(215,900)	0
Proceeds from sales of assets and other	2,238	644	3,134
Net cash used for investment	(73,212)	(298,839)	(84,392)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility	410,400	837,800	50,000
Payments of long-term debt, including revolving credit facility	(410,400)	(754,071)	0
Treasury stock purchased	0	(10,268)	(23,711)
Financing costs	(478)	(6,422)	(702)
Tax withholding payments for stock-based awards	(2,902)	(383)	(1,160)
Proceeds from exercise of stock options	1,144	0	237
Dividends paid on common stock	(2,701)	0	0
Other	(256)	(242)	344
Net cash provided by (used for) financing	(5,193)	66,414	25,008
Net increase (decrease) in cash and cash equivalents	73,162	(80,518)	20,947
Balance at beginning of the period	103,978	184,496	163,549
Balance at end of the period	$ 177,140	$ 103,978	$ 184,496

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Loss [Member]	Retained Earnings [Member]
Common stock, shares, issued at Dec. 31, 2014		43,282,000
Beginning Balance, net of taxes at Dec. 31, 2014	$ 492,388	$ 433	$ (100,000)	$ 502,739	$ (101,498)	$ 190,714
Treasury stock, shares at Dec. 31, 2014			3,864,000
Net Income	52,182					52,182
Accumulated other comprehensive loss	8,483				8,483
Common stock issued, shares		131,000
Common stock issued, value	1	$ 1		0
Treasury stock, shares acquired			723,000
Treasury stock, acquired	(23,711)		$ (23,711)
Stock-based compensation	5,825			5,825
Other	(498)			(498)
Common stock, shares, issued at Dec. 31, 2015		43,413,000
Ending Balance, net of taxes at Dec. 31, 2015	534,670	$ 434	$ (123,711)	508,066	(93,015)	242,896
Treasury stock, shares at Dec. 31, 2015			4,587,000
Net Income	38,254					38,254
Accumulated other comprehensive loss	10,003				10,003
Common stock issued, shares		107,000
Common stock issued, value	1	$ 1		0
Treasury stock, shares acquired			580,000
Treasury stock, acquired	(10,268)		$ (10,268)
Stock-based compensation	8,177			8,177
Other	$ (833)			(833)
Common stock, shares, issued at Dec. 31, 2016	43,519,647	43,520,000
Ending Balance, net of taxes at Dec. 31, 2016	$ 580,004	$ 435	$ (133,979)	515,410	(83,012)	281,150
Treasury stock, shares at Dec. 31, 2016	5,167,000		5,167,000
Net Income	$ 82,957					82,957
Accumulated other comprehensive loss	6,310				6,310
Common stock issued, shares		228,000
Common stock issued, value	2	$ 2		0
Stock-based compensation	9,730			9,730
Common stock dividends ($0.07 per share)	(2,760)					(2,760)
Tax withholding payments on stock-based awards	(2,902)			(2,902)
Proceeds from exercise of stock options	1,144			1,144
Other	$ 64			168		(104)
Common stock, shares, issued at Dec. 31, 2017	43,747,805	43,748,000
Ending Balance, net of taxes at Dec. 31, 2017	$ 674,549	$ 437	$ (133,979)	$ 523,550	$ (76,702)	$ 361,243
Treasury stock, shares at Dec. 31, 2017	5,167,000		5,167,000

Consolidated Statements of Sto9

Consolidated Statements of Stockholders' Equity Parenthetical	12 Months Ended
	Dec. 31, 2017$ / shares
Statement of Stockholders' Equity [Abstract]
Common stock dividends, per share	$ 0.07

Nature of Operations and Basis

Nature of Operations and Basis of Presentation	12 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Basis of Presentation	Nature of Operations and Basis of Presentation Boise Cascade Company is a building products company headquartered in Boise, Idaho. Our operations began on October 29, 2004 (inception), when we acquired the forest products assets of OfficeMax, Incorporated. As used in these consolidated financial statements, 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 United States (U.S.) wholesale distributor of building products. We operate our business using two reportable segments: (1) Wood Products, which manufactures EWP, plywood, ponderosa pine lumber, studs, and particleboard, and (2) Building Materials Distribution, which is a wholesale distributor of building materials. For more information, see Note 14, Segment Information.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Principles of Consolidation The consolidated financial statements include the accounts of Boise Cascade and its subsidiaries. Intercompany balances and transactions have been eliminated. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (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. Revenue Recognition We recognize revenue when the following criteria are met: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, our price to the buyer is fixed or determinable, and collectibility is reasonably assured. Delivery is not considered to have occurred until the customer takes title and assumes the risks and rewards of ownership. The timing of revenue recognition is dependent on shipping terms. Revenue is recorded at the time of shipment for terms designated free on board (fob) shipping point. For sales transactions designated fob destination, revenue is recorded when the product is delivered to the customer's delivery site. Fees for shipping and handling charged to customers for sales transactions are included in "Sales." For our Wood Products segment, costs related to shipping and handling are included in "Materials, labor, and other operating expenses (excluding depreciation)." In our Wood Products segment, we view our shipping and handling costs as a cost of the manufacturing process and the movement of product to our end customers. For our Building Materials Distribution segment, costs related to shipping and handling of $139.4 million , $121.6 million , and $109.2 million are included in "Selling and distribution expenses" for the years ended December 31, 2017 , 2016 , and 2015 , respectively. In our Building Materials Distribution segment, our activities relate to the purchase and resale of finished product, and excluding shipping and handling costs from “Materials, labor, and other operating expenses (excluding depreciation)” provides us a clearer view of our operating performance and the effectiveness of our sales and purchasing functions. Cash and Cash Equivalents Cash equivalents consist of short-term investments that have a maturity of three months or less at the date of purchase. At December 31, 2017 and 2016 , the majority of our cash and cash equivalents were invested in money market funds that are broadly diversified and invested in high-quality, short-duration securities, including commercial paper, certificates of deposit, U.S. government agency securities, and similar instruments. We have significant amounts of cash and cash equivalents that are in excess of federally insured limits. Though we have not experienced any losses on our cash and cash equivalents to date and we do not anticipate incurring any losses, we cannot be assured that we will not experience losses on our cash and cash equivalents. Trade Accounts Receivables and Allowance for Doubtful Accounts Trade accounts receivable are stated at the amount we expect to collect. Trade accounts receivable do not bear interest. We make ongoing estimates relating to the collectibility of our accounts receivable and maintain a reserve for estimated losses resulting from the inability of our customers to meet their financial obligations to us. At December 31, 2017 and 2016 , we had $0.9 million and $1.5 million , respectively, recorded as allowances for doubtful accounts. In determining the amount of the reserve and in order to manage credit risk, we consider our historical level of credit losses, customer concentrations, and current economic trends and monitor the creditworthiness of significant customers based on ongoing credit evaluations. Our sales are principally to customers in the building products industry located in the U.S. and Canada. A significant portion of our sales are concentrated with a relatively small number of customers. In 2017 , our top ten customers represented approximately 35% of sales, with no customer accounting for 10% or more of total sales. At December 31, 2017 , receivables from two customers accounted for approximately 12% and 15% of total receivables. At December 31, 2016 , receivables from these two customers accounted for approximately 11% and 12% of total receivables. No other customer accounted for 10% or more of total receivables. Adjustments to the valuation allowance are charged to income. Trade accounts receivable balances that remain outstanding after we have used reasonable collection efforts are written off through a charge to the valuation allowance and a credit to accounts receivable. Although we have not experienced material credit losses in recent years, our actual future losses from uncollectible accounts may differ materially from our current estimates. As additional information becomes known, we may change our estimates. In the event we determine that a change in the reserve is appropriate, we will record a charge to "Selling and distribution expenses" in our Consolidated Statements of Operations in the period we make such a determination. Fair Value Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value hierarchy under GAAP gives the highest priority to quoted market prices (Level 1) and the lowest priority to unobservable inputs (Level 3). In general, and where applicable, we use quoted prices in active markets for identical assets or liabilities to determine fair value (Level 1). If quoted prices in active markets for identical assets or liabilities are not available to determine fair value, we use quoted prices for similar assets and liabilities or inputs that are observable either directly or indirectly (Level 2). If quoted prices for identical or similar assets are not available or are unobservable, we may use internally developed valuation models, whose inputs include bid prices, and third-party valuations utilizing underlying asset assumptions (Level 3). See Note 9, Retirement and Benefit Plans, for the fair value measurements of our defined benefit plans' assets. Financial Instruments Our financial instruments are cash and cash equivalents, accounts receivable, accounts payable, long-term debt, and interest rate swaps. Our cash is recorded at cost, which approximates fair value, and our cash equivalents are money market funds. As of December 31, 2017 and 2016 , we held $137.5 million and $78.1 million , respectively, in money market funds that are measured at fair value on a recurring basis using Level 1 inputs. The recorded values of accounts receivable and accounts payable approximate fair values based on their short-term nature. At December 31, 2017 and 2016 , the book value of our fixed-rate debt for each period was $350.0 million , and the fair value was estimated to be $369.3 million and $347.4 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 is based on market conditions such as the London Interbank Offered Rate (LIBOR) or a base rate. Because the interest rate on the term loans is based on current market conditions, we believe that the estimated fair value of the outstanding balance on our term loans approximates book value. We are exposed to financial risks such as changes in interest rates, foreign currency exchange rates, and commodity price risk. We employ a variety of practices to manage these risks, including operating and financing activities and, where deemed appropriate, the use of derivative instruments. As discussed in Note 13, Financial Instrument Risk, we use interest rate swaps to mitigate our variable interest rate exposure, the fair value of which is measured based on Level 2 inputs. Vendor and Customer Rebates and Allowances We receive rebates and allowances from our vendors under a number of different programs, including vendor marketing programs. At December 31, 2017 and 2016 , we had $6.7 million and $7.0 million , respectively, of vendor rebates and allowances recorded in "Receivables, Other" on the Consolidated Balance Sheets. Rebates and allowances received from our vendors are recognized as a reduction of "Materials, labor, and other operating expenses (excluding depreciation)" when the product is sold, unless the rebates and allowances are linked to a specific incremental cost to sell a vendor's product. Amounts received from vendors that are linked to specific selling and distribution expenses are recognized as a reduction of "Selling and distribution expenses" in the period the expense is incurred. We also provide rebates to our customers and our customers' customers based on the volume of their purchases. We provide the rebates to increase the sell-through of our products. The rebates are recorded as a decrease in "Sales." At December 31, 2017 and 2016 , we had $45.5 million and $31.6 million , respectively, of rebates payable recorded in "Accrued liabilities, Other" on our Consolidated Balance Sheets. Foreign Currency The functional currency for our operations outside the United States is the U.S. dollar. Nonmonetary assets and liabilities and related depreciation and amortization for these foreign operations are remeasured into U.S. dollars using historical exchange rates. Monetary assets and liabilities are remeasured into U.S. dollars using the exchange rates as of the Consolidated Balance Sheet date. Revenue and expense items are remeasured into U.S. dollars using an average exchange rate prevailing during the year. Leases We assess lease classification as either capital or operating at lease inception or upon modification. We lease a portion of our distribution centers as well as other property and equipment under operating leases. Substantially all lease agreements have fixed payment terms based on the passage of time. Some lease agreements provide us with the option to purchase the leased property. Additionally, some agreements contain renewal options generally ranging from one to ten years, with fixed payment terms similar to those in the original lease agreements. For purposes of determining straight-line rent expense, the lease term is calculated from the date we first take possession of the facility, including any periods of free rent and any renewal option periods we are reasonably assured of exercising. Income Taxes We account for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and respective tax bases and operating loss and tax credit carryforwards, as measured using enacted tax rates expected to be in effect in the periods where temporary differences are expected to be realized or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. We recognize deferred tax assets to the extent that we believe that these assets are more likely than not to be realized. In making such a determination, we consider all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If we determine that we would be able to realize our deferred tax assets in the future in excess of their net recorded amount, we would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. We review and update our tax positions as necessary to add any new uncertain tax positions taken, or to remove previously identified uncertain positions that have been adequately resolved. Additionally, uncertain positions may be remeasured as warranted by changes in facts or law. Accounting for uncertain tax positions requires estimating the amount, timing and likelihood of ultimate settlement. Although we believe that these estimates are reasonable, actual results could differ from these estimates. Inventory Valuation Inventories are valued at the lower of cost or net realizable value. Cost is based on the first-in, first-out (FIFO) method of inventory valuation or average cost. Wholesale distribution inventories include costs incurred in bringing inventory to its existing location. Manufactured inventories include costs for materials, labor, and factory overhead. Log inventories include costs to harvest and deliver the logs. Inventories included the following (work in process is not material): December 31, December 31, (thousands) Finished goods and work in process $ 377,266 $ 330,026 Logs 57,229 63,208 Other raw materials and supplies 42,178 40,217 $ 476,673 $ 433,451 Property and Equipment Property and equipment are recorded at cost. Cost includes expenditures for major improvements and replacements and the amount of interest cost associated with significant capital additions. For the years ended December 31, 2017 , 2016 , and 2015 , we did not capitalize any interest. We expense all repair and maintenance costs as incurred. When property and equipment are retired, sold, or otherwise disposed of, the asset's carrying amount and related accumulated depreciation are removed from the accounts and any gain or loss is included in income (loss). We use the straight-line method of depreciation. Property and equipment consisted of the following asset classes with the following general range of estimated useful lives: December 31, December 31, General Range of Estimated Useful Lives in Years (thousands) Land $ 38,606 $ 38,700 Buildings 144,404 136,087 20 - 40 Improvements 55,267 50,655 10 - 15 Mobile equipment, information technology, and office furniture 138,245 125,486 3 - 7 Machinery and equipment 659,708 613,060 7 - 12 Construction in progress 23,303 34,877 1,059,533 998,865 Less accumulated depreciation (493,741 ) (430,163 ) $ 565,792 $ 568,702 Long-Lived Asset Impairment We review long-lived assets for impairment when events or changes in circumstances indicate that the carrying amount of assets may not be recoverable. An impairment of long-lived assets exists when the carrying value is not recoverable through future undiscounted cash flows from operations and when the carrying value of an asset or asset group exceeds its fair value. Goodwill and Intangible Assets Impairment We maintain two reporting units for purposes of our goodwill impairment testing, Wood Products and Building Materials Distribution, which are the same as our operating segments discussed in Note 14, Segment Information. We test goodwill in each of our reporting units and intangible assets with indefinite lives for impairment annually in the fourth quarter or sooner if events or changes in circumstances indicate that the carrying value of the asset may exceed fair value. We also evaluate the remaining useful lives of our finite-lived purchased intangible assets to determine whether any adjustments to the useful lives are necessary. We completed our annual assessment of goodwill in fourth quarter 2017 using a qualitative approach. The qualitative goodwill impairment assessment requires evaluating factors, based on the weight of evidence, to determine whether a reporting unit's carrying value would more likely than not exceed its fair value. As part of our goodwill qualitative testing process for each reporting unit, we evaluate various factors that are specific to the reporting unit as well as industry and macroeconomic factors in order to determine whether it is reasonably likely to have a material impact on the fair value of our reporting units. Based on the qualitative analysis performed in 2017 , we concluded that there were no changes that were reasonably likely to cause the fair value of the reporting units to be less than the reporting units' carrying value and determined that there was no impairment of our goodwill. In the event we were to determine that a reporting unit's carrying value would more likely than not exceed its fair value, quantitative testing would be performed comparing carrying values to estimated fair values. See Note 6, Goodwill and Intangible Assets, for additional information. Asset Retirement Obligations We recognize our asset retirement obligations in the period in which they are incurred if sufficient information is available to reasonably estimate the fair value of the obligation. Fair value estimates are determined using Level 3 inputs in the fair value hierarchy. The fair values of our asset retirement obligations are measured using expected future cash outflows discounted using the company's credit-adjusted risk-free interest rate. When we record the liability, we capitalize the cost by increasing the carrying amount of the related long-lived asset. Over time, the liability is accreted to its settlement value, and the capitalized cost is depreciated over the useful life of the related asset. Upon settlement of the liability, we will recognize a gain or loss for any difference between the settlement amount and the liability recorded. At December 31, 2017 and 2016 , we had $1.1 million and $1.0 million , respectively, of asset retirement obligations recorded in "Other long-term liabilities" on our Consolidated Balance Sheets. At December 31, 2017 , these liabilities related primarily to a waste treatment pond and landfill closure costs. The liabilities are based on the best estimate of current costs and are updated periodically to reflect current technology, laws and regulations, inflation, and other economic factors. We do not have any assets legally restricted for purposes of settling asset retirement obligations. We have additional asset retirement obligations with indeterminate settlement dates. The fair value of these asset retirement obligations cannot be estimated due to the lack of sufficient information to estimate the settlement dates of the obligations. These asset retirement obligations include, for example, (i) removal and disposal of potentially hazardous materials on equipment and/or an operating facility if the equipment and/or facility were to undergo major maintenance, renovation, or demolition; (ii) retention ponds that may be required to be drained and/or cleaned if the related operating facility is closed; and (iii) storage sites or owned facilities for which removal and/or disposal of chemicals and other related materials are required if the operating facility is closed. We will recognize a liability in the period in which sufficient information becomes available to reasonably estimate the fair value of these obligations. Pension Benefits Several estimates and assumptions are required to record pension costs and liabilities, including discount rates, expected return on plan assets, expected rate of compensation increases, retirement and mortality rates, expected contributions, and other factors. We review and update these assumptions annually unless a plan curtailment or other event occurs requiring that we update the estimates on an interim basis. See Note 9, Retirement and Benefit Plans, for additional information related to our pension plan. While we believe that the assumptions used to measure our pension obligations are reasonable, differences in actual experience or changes in assumptions may materially affect our pension obligations and future expense. Deferred Software Costs We defer internal-use software costs that benefit future years. These costs are amortized using the straight-line method over the expected life of the software, typically three to five years. "Other assets" in the Consolidated Balance Sheets includes $5.7 million and $6.5 million , respectively, of deferred software costs at December 31, 2017 and 2016 . We amortized $2.0 million , $2.1 million , and $1.6 million of deferred software costs for the years ended December 31, 2017 , 2016 , and 2015 , respectively. Labor Concentration and Unions As of December 31, 2017 , we had approximately 6,320 employees. Approximately 24% of these employees work pursuant to collective bargaining agreements. As of December 31, 2017 , we had nine collective bargaining agreements. The agreement covering approximately 93 employees at our Canadian EWP facility expired on December 31, 2017, but has been extended indefinitely pending negotiations. During the course of negotiations, if this agreement is not renewed or extended upon its termination, we could experience a material labor disruption or significantly increased labor costs, which could prevent us from meeting customer demand or reduce our sales and profitability. Self-Insurance We are self-insured for certain losses related to workers' compensation and medical claims, general and auto liability, as well as property and business interruption losses. The expected ultimate costs for claims incurred are recognized as liabilities in the Consolidated Balance Sheets and are estimated based principally on an analysis of historical claims data and estimates of claims incurred but not reported. Losses are accrued and charged to operations when it is probable that a loss has been incurred and the amount can be reasonably estimated. We maintain third-party stop-loss insurance policies to cover these liability costs in excess of predetermined retained amounts. Costs related to the administration of the plans and related claims are expensed as incurred. At December 31, 2017 and 2016 , self-insurance related liabilities of $9.6 million and $8.4 million , respectively, were classified within "Accrued liabilities," and $10.2 million and $10.0 million , respectively, were classified within "Other long-term liabilities" on our Consolidated Balance Sheets. New and Recently Adopted Accounting Standards In February 2018, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2018-02, Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income . This ASU permits entities to reclassify stranded tax effects in accumulated other comprehensive income to retained earnings as a result of the Tax Cuts and Jobs Act enacted by the U.S. federal government on December 22, 2017. The updated guidance is effective for interim and annual reporting periods beginning after December 15, 2018, with early adoption permitted. We are currently evaluating the effects of this ASU on our financial statements. In May 2017, the FASB issued ASU 2017-09, Compensation—Stock Compensation (Topic 718) - Scope of Modification Accounting. This ASU amends the scope of modification accounting for share-based payment arrangements and provides guidance on the types of changes to the terms or conditions of share-based payment awards to which an entity would be required to apply modification accounting under ASC 718. Specifically, an entity would not apply modification accounting if the fair value, vesting conditions, and classification of the awards are the same immediately before and after the modification. The guidance is effective prospectively for fiscal years beginning after December 15, 2017, and interim periods within that reporting period. Early adoption is permitted, including adoption in any interim period. We do not expect the adoption of this guidance to have a material effect on our financial statements. In March 2017, the FASB issued ASU 2017-07 , Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost . This ASU requires entities to present the service cost component of net periodic benefit cost in the same income statement line item(s) as other employee compensation costs arising from services rendered during the period. The other components of net periodic benefit cost must be presented elsewhere in the income statement and outside of income from operations if that subtotal is presented. Entities will have to disclose the line(s) used to present the other components of net periodic benefit cost if the components are not presented separately in the income statement. The guidance on the income statement presentation of the components of net periodic benefit cost must be applied retrospectively. This new standard is effective for fiscal years beginning after December 15, 2017, and interim periods within that reporting period. We adopted the standard in first quarter 2018, which will result in a change in our income from operations in an amount equal to the other components of net periodic pension cost, which will be offset by a corresponding change outside of income from operations. The components of the net periodic cost are shown in Note 9, Retirement and Benefit Plans. In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment . This ASU is intended to simplify the accounting for goodwill impairment by removing the requirement to perform a hypothetical purchase price allocation. A goodwill impairment will now be the amount by which the reporting unit's carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. All other goodwill impairment guidance will remain largely unchanged. This new standard will be applied prospectively and is effective for annual or interim goodwill impairment tests in fiscal years beginning after December 15, 2019. Early adoption is permitted after January 1, 2017. We adopted this standard in first quarter of 2017 and it did not have a material effect on our financial statements. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force) . 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 adopted this standard in first quarter of 2018 and this guidance did not have a material effect on our consolidated statements of cash flows. In March 2016, the FASB issued ASU 2016-09, Stock Compensation (Topic 718): 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. We adopted this standard in the first quarter of 2017, under the modified retrospective method, with the cumulative effect of adoption recorded as an adjustment to 2017 beginning retained earnings. The new standard results in excess tax benefits and deficiencies on share-based transactions being recorded as income tax expense or benefit rather than in additional-paid-in-capital. In addition, excess tax benefits on share-based payments are now classified in the operating section of our consolidated statement of cash flows. Furthermore, we recorded an adjustment to beginning retained earnings of approximately $0.1 million as we have made an election to account for share-based award forfeitures as they occur, rather than making estimates of future forfeitures. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) . 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, Inventory (Topic 330): 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. The new standard is effective for annual and interim reporting periods beginning after December 15, 2016. The adoption of this standard in first quarter of 2017 did not have a material effect on our financial statements. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) . This ASU replaces most existing revenue recognition guidance in U.S. GAAP when it becomes effective and 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 guidance also requires additional disclosure to help users of financial statements better understand the nature, amount, timing, and uncertainty of revenue that is recognized. Furthermore, numerous updates were issued in 2016 that provide clarification on a number of specific issues. The new standard is effective for annual and interim reporting periods beginning after December 15, 2017 and we adopted it effective January 1, 2018. The standard permits the use of either the retrospective or modified retrospective (cumulative-effect) transition method. We adopted the standard using the modified retrospective method which did not require a cumulative effect adjustment to retained earnings. As a result of our assessment, there is no material impact on our revenue recognition practices but we will provide some additional required qualitative disclosures of our revenue recognition policies. 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 years' consolidated financial statements have been reclassified to conform with current year's presentation, none of which were considered material.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes On December 22, 2017, the Tax Cuts and Jobs Act (the “Tax Act”), was enacted by the U.S. government. The legislation makes broad and complex changes to the U.S. tax code affecting the taxation of businesses in all industries. The most significant impact to our financial statements is the reduction of the corporate federal income tax rate from 35% to 21% . Other relevant provisions which may impact our financial statements in the future include, but are not limited to, the elimination of the production activities deduction, limitations on the deductibility of certain executive compensation, bonus depreciation to allow immediate expensing of qualified property, and limitations on deductible interest expense. As of December 31, 2017, we have not completed our assessment of the effects of the Tax Act on our financial statements. We have however made reasonable estimates of the effects on our existing deferred tax balances. In connection with our initial analysis of the Tax Act, we have recorded a provisional discrete tax benefit of $8.1 million during the year ended December 31, 2017, which is reflected in the tables below. We continue to evaluate the effects of the Tax Act on our financial statements particularly relating to the deferred balances subject to the rate reduction, the state tax effect of adjustments made to federal temporary differences, potential effects on valuation allowance analyses for state income tax credits, and the cost recovery provisions of the new bonus depreciation rules. The assessment is expected to be complete when the 2017 federal corporate income tax return is filed in 2018. Income Tax Provision Income before income taxes includes the following components: Year Ended December 31 2017 2016 2015 (thousands) Domestic $ 115,083 $ 41,703 $ 79,414 Foreign 2,505 1,598 1,268 Income before income taxes $ 117,588 $ 43,301 $ 80,682 The income tax provision shown in the Consolidated Statements of Operations includes the following: Year Ended December 31 2017 2016 2015 (thousands) Current income tax provision (benefit) Federal $ 22,541 $ 10,664 $ (2,938 ) State 3,973 2,201 555 Foreign — 5 — Total current 26,514 12,870 (2,383 ) Deferred income tax provision (benefit) Federal 6,747 2,549 27,011 State 991 (1,536 ) 3,872 Foreign 379 (8,836 ) — Total deferred 8,117 (7,823 ) 30,883 Income tax provision $ 34,631 $ 5,047 $ 28,500 The effective tax rate varies from the U.S. Federal statutory income tax rate principally due to the following: Year Ended December 31 2017 2016 2015 (thousands, except percentages) Income before income taxes $ 117,588 $ 43,301 $ 80,682 Statutory U.S. income tax rate 35.0 % 35.0 % 35.0 % Statutory tax provision $ 41,156 $ 15,155 $ 28,239 State taxes 3,719 1,370 3,006 Domestic production activities deduction (963 ) (165 ) (299 ) Unrecognized tax benefits (86 ) 1,717 433 Benefit from enactment of the Tax Cuts and Jobs Act (8,129 ) — — Change in valuation allowance (a) — (9,884 ) — Tax credits (912 ) (2,904 ) (2,043 ) Other (154 ) (242 ) (836 ) Total $ 34,631 $ 5,047 $ 28,500 Effective income tax rate 29.5 % 11.7 % 35.3 % ______________________________________ (a) Deferred tax assets in our foreign subsidiaries are primarily the result of net operating losses. As of each reporting date, management considers new evidence, both positive and negative, that could affect its view of the future realization of deferred tax assets. During fourth quarter 2016, because we achieved three years of cumulative pretax income in the Canadian tax jurisdiction and due to the implementation of a tax-planning strategy, management determined that there is sufficient positive evidence to conclude that it is more likely than not that the deferred tax assets are realizable and therefore released the valuation allowance in the amount of $9.9 million . During the years ended December 31, 2017 , 2016 , and 2015 , cash paid for taxes, net of refunds received, was $36.1 million , $6.7 million , and $0.7 million , respectively. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts for income tax purposes. The components of our net deferred tax assets and liabilities at December 31, 2017 and 2016 , are summarized as follows: December 31, 2017 December 31, 2016 (thousands) Deferred tax assets Employee benefits $ 30,853 $ 54,895 Inventories 4,598 5,237 Foreign net operating loss carryforward 5,137 5,383 Other 6,003 7,628 Net deferred tax assets $ 46,591 $ 73,143 Deferred tax liabilities Property and equipment $ (47,946 ) $ (62,948 ) Intangible assets and other (4,168 ) (5,039 ) Other (1,867 ) (2,655 ) Deferred tax liabilities $ (53,981 ) $ (70,642 ) Total deferred tax assets (liabilities), net $ (7,390 ) $ 2,501 As of December 31, 2017 , we have foreign net operating loss carryforwards of $23.3 million , which if unused, will expire in years 2026 through 2036. We have state income tax credits totaling $1.6 million as of December 31, 2017 , which if unused will expire in years 2020 through 2032. The foreign net operating loss and state credit carryforwards in the income tax returns filed included unrecognized tax benefits. The deferred tax assets recognized for those net operating loss and state credit carryforwards are presented net of these unrecognized tax benefits. Income Tax Uncertainties The following table summarizes the changes related to our gross unrecognized tax benefits excluding interest and penalties: 2017 2016 2015 (thousands) Balance as of January 1 $ 2,224 $ 878 $ 309 Increases related to prior years' tax positions 1 1,657 431 Increases related to current year tax positions 51 104 145 Decreases related to prior years' tax positions (12 ) — (7 ) Lapse of statute of limitations (181 ) — — Settlements — (415 ) — Balance as of December 31 $ 2,083 $ 2,224 $ 878 As of December 31, 2017 , 2016 and 2015 , we had $2.1 million , $2.2 million , and $0.9 million respectively, of unrecognized tax benefits recorded on our Consolidated Balance Sheets, excluding interest and penalties. Of the total unrecognized tax benefits recorded, $2.0 million , $2.1 million , and $0.7 million (net of the federal benefit for state taxes), respectively, would impact the effective tax rate if recognized. We recognize interest and penalties related to uncertain tax positions as income tax expense in our Consolidated Statements of Operations. For the years ended December 31, 2017 , 2016 , and 2015 , we recognized an insignificant amount of interest and penalties related to taxes. We recognize tax liabilities and adjust these liabilities when our judgment changes as a result of the evaluation of new information not previously available or as new uncertainties occur. We do not expect the unrecognized tax benefits to change significantly over the next twelve months. We file income tax returns in the U.S. and various state and foreign jurisdictions. Tax years 2014 to present remain open to examination in the U.S. and tax years 2013 to present remain open to examination in Canada and various states. We recorded net operating losses in Canada beginning in 2006 that are subject to examinations and adjustments up to four years following the year in which they are utilized.

Net Income Per Common Share

Net Income Per Common Share	12 Months Ended
	Dec. 31, 2017
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) and performance stock units (PSUs) as there are no conditions under which those shares will not be issued. For more information about common share activity during the period, see Note 11, Stockholders' Equity. Diluted net income per common share is computed by dividing net income by the combination of other potentially dilutive weighted average common shares and the weighted average number of common shares outstanding during the period. Other potentially dilutive weighted average common shares include the dilutive effect of stock options, RSUs, and PSUs for each period using the treasury stock method. Under the treasury stock method, the exercise price of a share and the amount of compensation expense, if any, for future service that has not yet been recognized are assumed to be used to repurchase shares in the current period. The following table sets forth the computation of basic and diluted net income per common share: Year Ended December 31 2017 2016 2015 (thousands, except per-share data) Net income $ 82,957 $ 38,254 $ 52,182 Weighted average common shares outstanding during the period (for basic calculation) 38,623 38,761 39,239 Dilutive effect of other potential common shares 451 164 116 Weighted average common shares and potential common shares (for diluted calculation) 39,074 38,925 39,355 Net income per common share - Basic $ 2.15 $ 0.99 $ 1.33 Net income per common share - Diluted $ 2.12 $ 0.98 $ 1.33 The computation of the dilutive effect of other potential common shares excludes stock awards representing no shares, 0.2 million shares, and 0.1 million shares of common stock in the years ended December 31, 2017 , 2016 , and 2015 , respectively. Under the treasury stock method, the inclusion of these stock awards would have been antidilutive.

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2017
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). Acquisition-related costs of $3.6 million are recorded in "General and administrative expenses" in our Consolidated Statements of Operations for the year ended December 31, 2016. 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 Year Ended December 31 2016 2015 (unaudited, thousands, except per-share data) Sales $ 3,938,409 $ 3,726,477 Net income (a) $ 41,400 $ 54,425 Net income per common share - Basic $ 1.07 $ 1.39 Net income per common share - Diluted $ 1.06 $ 1.38 ______________________________________ (a) The pro forma financial information for the years ended December 31, 2016 and 2015, was adjusted to exclude $3.6 million and $1.6 million , respectively, of pre-tax acquisition-related costs for legal, accounting, and other advisory-related services.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill represents the excess of the purchase price and related costs over the fair value of the net tangible and intangible assets of businesses acquired. The carrying amount of our goodwill by segment is as follows: Building Wood Products Total (thousands) Balance at December 31, 2017 and 2016 $ 5,593 $ 49,840 $ 55,433 At December 31, 2017 and 2016 , 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: December 31, 2017 Gross Carrying Amount Accumulated Amortization Net Carrying Amount (thousands) Trade names and trademarks $ 8,900 $ — $ 8,900 Customer relationships 7,650 (1,484 ) 6,166 $ 16,550 $ (1,484 ) $ 15,066 December 31, 2016 Gross Carrying Amount Accumulated Amortization Net Carrying Amount (thousands) Trade names and trademarks $ 8,900 $ — $ 8,900 Customer relationships 7,400 (753 ) 6,647 $ 16,300 $ (753 ) $ 15,547

Debt

Debt	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Debt	Debt Long-term debt consisted of the following: December 31, December 31, (thousands) Asset-based revolving credit facility $ — $ — Asset-based credit facility term loan due 2022 50,000 50,000 Term loan due 2026 45,000 45,000 5.625% senior notes due 2024 350,000 350,000 Deferred financing costs (6,688 ) (7,371 ) Long-term debt $ 438,312 $ 437,629 At December 31, 2017 , the maturities for the aggregate amount of long-term debt outstanding were as follows (in thousands): 2018 $ — 2019 — 2020 — 2021 — 2022 50,000 Thereafter 395,000 Asset-Based Credit Facility On May 15, 2015, Boise Cascade and its principal operating subsidiaries, Boise Cascade Wood Products, L.L.C., and Boise Cascade Building Materials Distribution, L.L.C., as borrowers, and Boise Cascade Wood Products Holdings Corp., Chester Wood Products LLC, and Moncure Plywood LLC, as guarantors, entered into an Amended and Restated Credit Agreement, as amended, (Amended Agreement) with Wells Fargo Capital Finance, LLC, as administrative agent, and the banks named therein as lenders. The Amended Agreement includes a $370 million senior secured asset-based revolving credit facility (Revolving Credit Facility) 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 August 10, 2017, we entered into the fifth amendment to the Amended Agreement to extend the maturity date of the Revolving Credit Facility from April 30, 2020, to May 1, 2022, and to reduce the unused line fee to a singular rate of 0.25% per annum. 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 December 31, 2017 , was $349.8 million . The Amended Agreement permits us to pay dividends only if at the time of payment (i) no default has occurred or is continuing (or would result from such payment) under the Amended Agreement, and (ii) pro forma Excess Availability (as defined in the Amended Agreement) is equal to or exceeds 25% of the aggregate Revolver Commitments (as defined in the Amended Agreement) or (iii) (x) pro forma Excess Availability is equal to or exceeds 15% of the aggregate Revolver Commitment and (y) our fixed-charge coverage ratio is greater than or equal to 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 of 0.25% per annum of the average unused portion of the lending commitments. At both December 31, 2017 and 2016 , we had no borrowings outstanding under the Revolving Credit Facility and $5.9 million 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 year ended December 31, 2017 , the minimum and maximum borrowings under the Revolving Credit Facility were zero and $89.2 million , respectively, and the average interest rate on borrowings was approximately 2.25% . 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 year ended December 31, 2017 , the average interest rate on the ABL Term Loan was approximately 2.83% . We have received and expect to continue receiving patronage credits under the ABL Term Loan. Patronage credits are distributions of profits from banks in the Farm Credit system, which are cooperatives that are required to distribute profits to their members. Patronage distributions, which are generally made in cash, are received in the year after they are earned. Patronage credits are recorded as a reduction to interest expense in the year earned. After giving effect to expected patronage distributions, the effective net interest rate on the ABL Term Loan was approximately 2.1% during the year ended December 31, 2017 . 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, as amended, (Term Loan Agreement) with American AgCredit, PCA, as administrative agent and sole lead arranger, and other banks in the Farm Credit system 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, with the remaining principal balance due and payable on March 30, 2026. In December 2016, we prepaid $30 million of the Term Loan, which became available to reborrow as discussed below. This prepayment satisfied our principal obligations due on the sixth, seventh, and eighth anniversaries of the Closing Date. Interest on our Term Loan is payable monthly. The Term Loan Agreement allows us to prepay the Term Loan and subsequently reborrow amounts prepaid on or before December 31, 2018. The option to reborrow applicable prepaid principal amounts expires on December 31, 2019. Reborrowings may be made in up to three instances in minimum amounts of $10 million each. In addition, amounts prepaid and eligible for reborrowing are subject to an unused line fee of 0.325% per annum times the average daily amount of the unused commitments. 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. The Term Loan Agreement permits us to pay dividends only if at the time of payment (i) no default has occurred or is continuing (or would result from such payment) under the Term Loan Agreement, and (ii) our interest coverage ratio is greater than or equal to 3 :1 at such time or (iii) our fixed-charge coverage ratio is greater than or equal to 1 :1. 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). During the year ended December 31, 2017 , the average interest rate on the Term Loan was approximately 2.95% . We have received and expect to continue receiving patronage credits under the Term Loan. After giving effect to expected patronage distributions, the effective average net interest rate on the Term Loan was approximately 2.2% . The Term Loan is secured by a first priority mortgage on our Thorsby, Alabama, and Roxboro, North Carolina, EWP facilities and a first priority security interest on the equipment and certain tangible personal property located therein. 2024 Notes On August 29, 2016, Boise Cascade issued $350 million of 5.625% senior notes due September 1, 2024 (2024 Notes) through a private placement that was exempt from the registration requirements of the Securities Act. Interest on our 2024 Notes is payable semiannually in arrears on March 1 and September 1. 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. 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, permits us to pay dividends only if at the time of payment (i) no default has occurred or is continuing (or would result from such payment) under the indenture, and (ii) our consolidated coverage ratio is greater than or equal to 2 :1, or (iii) the dividend, together with other dividends since the issue date, would not exceed our "builder" basket under the indenture. In addition, the indenture includes certain specific baskets for the payment of dividends. The indenture governing the 2024 Notes provides for customary events of default and remedies. In connection with the issuance of the 2024 Notes described above, we commenced a tender offer to purchase any and all of our $300.0 million aggregate principal amount of 6.375% senior notes due November 1, 2020 (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. On November 1, 2016, we redeemed the remaining $115.5 million in aggregate principal amount of the 2020 Notes outstanding and our obligations under the indenture, pursuant to which the 2020 Notes were issued, were satisfied and discharged. In connection with these transactions, we recognized a pre-tax loss on the extinguishment of debt of $14.3 million during 2016. The loss includes $11.3 million of debt extinguishment premium payments and $3.0 million for the net write-off of a portion of the unamortized deferred financing costs and unamortized premium related to the 2020 Notes. Interest Rate Swaps For information on interest rate swaps, see Interest Rate Risk and Interest Rate Swaps of Note 13, Financial Instrument Risk. Cash Paid for Interest For the years ended December 31, 2017 , 2016 , and 2015 , cash payments for interest were $23.5 million , $21.0 million , and $20.6 million , respectively.

Leases

Leases	12 Months Ended
	Dec. 31, 2017
Leases [Abstract]
Leases	Leases Rental expense for operating leases was $19.3 million , $18.2 million , and $18.1 million for the years ended December 31, 2017 , 2016 , and 2015 , respectively. Sublease rental income was not material in any of the periods presented. As of December 31, 2017 , our minimum lease payment requirements for noncancelable operating leases with terms of more than one year are as follows (in thousands): 2018 $ 15,137 2019 14,538 2020 14,185 2021 12,635 2022 11,129 Thereafter 58,658 Total $ 126,282 These future minimum lease payment requirements have not been reduced by sublease income due in the future under noncancelable subleases. Minimum sublease income expected to be received in the future is not material.

Retirement and Benefit Plans

Retirement and Benefit Plans	12 Months Ended
	Dec. 31, 2017
Retirement Benefits [Abstract]
Retirement and Benefit Plans	Retirement and Benefit Plans Our retirement plans consist of noncontributory defined benefit pension plans, contributory defined contribution savings plans, a deferred compensation plan, and a multiemployer health and welfare plan. Defined Benefit Plans Some of our employees are covered by noncontributory defined benefit pension plans. We have one qualified defined benefit pension plan, which includes the merging of a salaried plan and two plans for hourly employees to simplify administration of the plans. The following summarizes recent activity of each individual plan: • Benefits for salaried employees were frozen so that no future benefits have accrued since December 31, 2009. • From 2011 through 2015, plan amendments affected certain union and non-union hourly employees by closing participation and freezing future benefits. The benefit for hourly employees is generally based on a fixed amount per year of service (years of service determined as of the freeze dates). As a result, only certain hourly employees continue to accrue benefits after the effective dates of these amendments. • On March 9, 2015 and May 15, 2015, we made discretionary contributions to our qualified defined benefit pension plan (Pension Plan) of $10.0 million and $40.0 million , respectively. Due to the significant voluntary contributions made (not anticipated in our year end measurement), we elected to remeasure our Pension Plan on May 15, 2015. See "Assumptions" below for the impact on our discount rate and expected return on plan asset assumptions. • 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 were 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 received their lump-sum benefits on November 1, 2016. We remeasured the Pension Plan on November 1, 2016 and recorded settlement expense of $3.9 million in fourth quarter 2016. See "Assumptions" below for the impact on our discount rate and expected return on plan asset assumptions. We also have nonqualified salaried pension plans, which were frozen so that no future benefits have accrued since December 31, 2009. Defined Contribution Plans We sponsor contributory defined contribution savings plans for most of our salaried and hourly employees, and we generally provide company contributions to the savings plans. Since March 1, 2010, we have contributed 4% of each salaried participant's eligible compensation to the plan as a nondiscretionary company contribution. In addition, beginning in 2012, for the years that a performance target is met, we contribute an additional amount of the employee's eligible compensation, depending on company performance and the employee's years of service. During the year ended December 31, 2017 , company performance resulted in additional contributions in the range of 1% to 2% of eligible compensation. During the years ended December 31, 2016 and 2015 , company performance resulted in no additional contributions. The company contributions for union and nonunion hourly employees vary by location. Company contributions paid, or to be paid, to our defined contribution savings plans for the years ended December 31, 2017 , 2016 , and 2015 , were $15.9 million , $11.4 million , and $10.1 million , respectively. Defined Contributory Trust We have participated in a multiemployer defined contributory trust plan for certain union hourly employees since 2013. As of December 31, 2017 , 2016 , and 2015 approximately 1,365 , 1,369 and 1,431 , respectively, of our employees participated in this plan. For certain of these employees, per the terms of the representative collective bargaining agreements, we were required to contribute $0.80 , $0.80 and $0.75 , respectively, per hour per active employee during 2017 , 2016 , and 2015 . For certain other of these employees, we were required to contribute 4.5% of the employee's earnings during 2017 , and approximately 4% of the employee's earnings during 2016 and 2015 . Company contributions to the multiemployer defined contributory trust plan for each of the years ended December 31, 2017 , 2016 and 2015 were $2.8 million . After required contributions, we have no further obligation to the plan. The plan and its assets are managed by a joint board of trustees. Deferred Compensation Plan We sponsor a deferred compensation plan. Under the plan, participating employees irrevocably elect each year to defer receipt of a portion of their base salary and incentive compensation. A participant's account is credited with imputed interest at a rate equal to 130% of Moody's Composite Average of Yields on Corporate Bonds. Participants may receive payment of their deferred compensation plan balance in a lump sum or in monthly installments over a specified period of years following the termination of their employment with the company. The deferred compensation plan is unfunded; therefore, benefits are paid from our general assets. For the years ended December 31, 2017 , 2016 , and 2015 , we recognized $0.8 million , $0.7 million , and $0.6 million , respectively, of interest expense related to the plan. At December 31, 2017 and 2016 , we had liabilities related to the plan of $1.6 million and $0.5 million , respectively, recorded in "Accrued liabilities, Compensation and benefits" and $14.8 million and $13.2 million , respectively, recorded in "Other, Compensation and benefits" on our Consolidated Balance Sheets. Multiemployer Health and Welfare Plan We participate in a multiemployer health and welfare plan that covers medical, dental, and life insurance benefits for certain active employees as well as benefits for retired employees. As of December 31, 2017 , 2016 , and 2015 , approximately 649 , 658 , and 651 , respectively, of our employees participated in this plan. Per the terms of the representative collective bargaining agreements, we were required to contribute $5.25 per hour per active employee in 2014 and through May 31, 2015. From June 1, 2015, to December 31, 2016, we were required to contribute $5.50 per hour per active employee. From January 1, 2017, to May 31, 2017, we were required to contribute $5.80 per hour per active employee. Since June 1, 2017, we are required to contribute $6.10 per hour per active employee. During the year ended December 31, 2017 , company contributions to the multiemployer health and welfare plan were $8.1 million . Company contributions to the multiemployer health and welfare plan for both of the years ended December 31, 2016 and 2015 , were $7.6 million . After required contributions, we have no further obligation to the plan. The trustees of the plan determine the allocation of benefits between active and retired employees. Defined Benefit Obligations and Funded Status The following table, which includes only company-sponsored defined benefit plans, reconciles the beginning and ending balances of our projected benefit obligation and fair value of plan assets. We recognize the underfunded status of our defined benefit pension plans on our Consolidated Balance Sheets. We recognize changes in funded status in the year changes occur through other comprehensive income. December 31 2017 2016 (thousands) Change in benefit obligation Benefit obligation at beginning of year $ 460,192 $ 484,079 Service cost 1,204 1,127 Interest cost 17,542 18,798 Actuarial loss 26,112 154 Benefits paid (a) (21,525 ) (43,966 ) Benefit obligation at end of year 483,525 460,192 Change in plan assets Fair value of plan assets at beginning of year 389,440 399,462 Actual return on plan assets 52,147 30,100 Employer contributions 2,193 3,844 Benefits paid (a) (21,525 ) (43,966 ) Fair value of plan assets at end of year 422,255 389,440 Underfunded status $ (61,270 ) $ (70,752 ) Amounts recognized on our Consolidated Balance Sheets Current liabilities $ (715 ) $ (804 ) Noncurrent liabilities (60,555 ) (69,948 ) Net liability $ (61,270 ) $ (70,752 ) Amounts recognized in accumulated other comprehensive loss Net actuarial loss $ 50,787 $ 59,540 Prior service cost — — Net loss recognized $ 50,787 $ 59,540 ______________________________________ (a) Benefits paid during the year ended December 31, 2016 include approximately $21 million of lump-sum cash payments to certain terminated vested participants in settlement of pension obligations. The accumulated benefit obligation for all defined benefit pension plans was $483.5 million and $460.2 million at December 31, 2017 and 2016 , respectively. All of our defined benefit pension plans have accumulated benefit obligations that exceed the fair value of plan assets. Net Periodic Benefit Cost and Other Comprehensive Income The components of net periodic benefit cost and other amounts recognized in other comprehensive income are as follows: Year Ended December 31 2017 2016 2015 (thousands) Net periodic benefit cost Service cost $ 1,204 $ 1,127 $ 739 Interest cost 17,542 18,798 19,067 Expected return on plan assets (18,968 ) (20,324 ) (22,366 ) Amortization of actuarial loss 1,686 2,484 4,884 Plan settlement expense (a) — 4,155 501 Net periodic benefit cost 1,464 6,240 2,825 Changes in plan assets and benefit obligations recognized in other comprehensive income Net actuarial gain (7,067 ) (9,622 ) (8,406 ) Amortization of actuarial loss (1,686 ) (2,484 ) (4,884 ) Effect of settlements — (4,155 ) (501 ) Total recognized in other comprehensive income (8,753 ) (16,261 ) (13,791 ) Total recognized in net periodic cost and other comprehensive income $ (7,289 ) $ (10,021 ) $ (10,966 ) ______________________________________ (a) Plan settlement expense during the year ended December 31, 2016 includes a $3.9 million settlement charge related to lump-sum cash payments to certain terminated vested participants in settlement of pension obligations. In 2018 , we estimate net periodic pension expense will be approximately $1.8 million , including $3.3 million of net actuarial loss that will be amortized from accumulated other comprehensive loss. Assumptions The assumptions used in accounting for our plans are estimates of factors that will determine, among other things, the amount and timing of future contributions. The following table presents the assumptions used in the measurement of our benefit obligations: December 31 2017 2016 Weighted average assumptions Discount rate 3.40 % 3.90 % Rate of compensation increases (c) — % — % The following table presents the assumptions used in the measurement of net periodic benefit cost: December 31 2017 2016 2015 Weighted average assumptions Discount rate (a)(b) 3.90 % 4.05 % / 3.45 % 3.75 % / 3.90 % Expected long-term rate of return on plan assets (a)(b) 5.00 % 5.10 % / 5.10 % 6.15 % / 5.85 % Rate of compensation increases (c) — % — % — % _______________________________________ (a) Prior to the remeasurement of our qualified defined benefit pension plan on November 1, 2016, the discount rate and expected rate of return on plan assets were 4.05% and 5.10% . The discount rate and expected rate of return on plan assets after the November 1, 2016 remeasurement were 3.45% and 5.10% , respectively. (b) Prior to the remeasurement of our qualified defined benefit pension plan on May 15, 2015, the discount rate and expected rate of return on plan assets were 3.75% and 6.15% . The discount rate and expected rate of return on plan assets after the May 15, 2015 remeasurement were 3.90% and 5.85% , respectively. (c) Pension benefits for all salaried employees are frozen, resulting in an assumption for the rate of compensation increase of zero. In addition to the salaried benefits being frozen, there are currently no scheduled increases in pension benefit rates applicable to past service covering a minimal amount of hourly employees who continue to accrue benefits. Discount Rate Assumption . The discount rate reflects the current rate at which the pension obligations could be settled based on the measurement date of the plans — December 31. In all years presented, the discount rates were determined by matching the expected plan benefit payments against a spot rate yield curve constructed to replicate the yields of Aa-graded corporate bonds. Asset Return Assumption . We base our expected long-term rate of return on plan assets on a weighted average of our expected returns for the major asset classes (equities, fixed-income securities, a hedge fund, and real estate) in which we invest. The weights we assign each asset class are based on our investment strategy. Expected returns for the asset classes are based on long-term historical returns, inflation expectations, forecasted gross domestic product, earnings growth, and other economic factors. We developed our return assumption based on a review of the fund manager's estimates of future market expectations by broad asset class, actuarial projections, and expected long-term rates of return from external investment managers. The weighted average expected return on plan assets we will use in our calculation of 2018 net periodic benefit cost is 4.75% . Retirement and Mortality Rates . These rates are developed to reflect actual and projected plan experience. In 2017 , we used the RP-2014 mortality tables adjusted to reflect the new two-dimensional mortality improvement scale MP-2017. In 2016 , we used the RP-2014 mortality tables adjusted to reflect the two-dimensional mortality improvement scale MP-2016. Investment Policies and Strategies At December 31, 2017 , 47% of our pension plan assets were invested in fixed-income securities, 41% in equity securities, 6% in a hedge fund, and 6% in real estate. The general investment objective for all of our plan assets is to optimize growth of the pension plan trust assets, while minimizing the risk of significant losses in order to enable the plans to satisfy their benefit payment obligations over time. The objectives take into account the long-term nature of the benefit obligations, the liquidity needs of the plans, and the expected risk/return trade-offs of the asset classes in which the plans may choose to invest. As our funded status improves, we may rebalance our plan assets to decrease our proportion of equity securities and increase our fixed-income securities consistent with a de-risking glide path established by our Retirement Funds Investment Committee (RFIC). The RFIC is responsible for establishing and overseeing the implementation of our investment policy. Russell Investments (Russell) oversees the active management of our pension investments through its manager of managers program in order to achieve broad diversification in a cost-effective manner. At December 31, 2017 , our investment policy governing our relationship with Russell allocated 54% to fixed-income securities, 21% to large-capitalization U.S. equity securities, 15% to international equity securities, 6% to a hedge fund, and 4% to small- and mid-capitalization U.S. equity securities. Our arrangement with Russell allows monthly rebalancing to the policy targets noted above. In November 2017, the RFIC provided notice to Russell to liquidate our position in the real estate fund and expects to transition the available proceeds to fixed-income securities early in second quarter 2018. Investment securities, in general, are exposed to various risks, such as interest rate, credit, and overall market volatility risk, all of which are subject to change. In addition, our overall investment strategy and related allocations between equity and fixed-income securities may change from time to time based on market conditions, external economic factors, and the funded status of our plans. Due to the level of risk associated with certain investment securities, it is reasonably possible that changes in the values of investment securities will occur in the near term, and such changes could materially affect the reported amounts. Fair Value Measurements of Plan Assets The following table sets forth by level, within the fair value hierarchy, the pension plan assets, by major asset category, at fair value at December 31, 2017 and 2016 : December 31, 2017 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) (a) Significant Unobservable Inputs (Level 3) Total (thousands) Equity securities Large-cap U.S. equity securities (b) $ — $ 93,021 $ — $ 93,021 Small- and mid-cap U.S. equity securities (c) — 17,187 — 17,187 International equity securities (d) — 59,937 — 59,937 Fixed-income securities (e) — 197,866 — 197,866 Total investments at fair value $ — $ 368,011 $ — 368,011 Hedge fund measured at NAV (f) 27,021 Real estate fund measured at NAV (g) 25,894 Receivables and accrued expenses, net 1,329 Fair value of plan assets $ 422,255 December 31, 2016 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) (a) Significant Unobservable Inputs (Level 3) Total (thousands) Equity securities Large-cap U.S. equity securities (b) $ — $ 88,686 $ — $ 88,686 Small- and mid-cap U.S. equity securities (c) — 16,021 — 16,021 International equity securities (d) — 59,675 — 59,675 Fixed-income securities (e) — 173,679 — 173,679 Total investments at fair value $ — $ 338,061 $ — 338,061 Hedge fund measured at NAV (f) 25,823 Real estate fund measured at NAV (g) 24,263 Receivables and accrued expenses, net 1,293 Fair value of plan assets $ 389,440 _______________________________________ (a) Equity and fixed-income securities represent common collective trusts managed and valued by Russell Trust Company, the administrator of the funds. While the underlying assets are actively traded on an exchange, the funds are not. The investments in equity and fixed-income securities are considered to have a readily determinable fair value because the fair value per share (unit) is determined and published and is the basis for current transactions. We have the ability to redeem these equity and fixed-income securities with a one -day notice. (b) Invested in the Russell Large Cap U.S. Equity Fund at December 31, 2017 and 2016 . The fund seeks returns that exceed the Russell 1000 Index by investing in large-capitalization stocks of the U.S. stock market. In addition, at December 31, 2017 and 2016 , our investments in this category included the Russell 1000 Index Fund, which seeks to track the investment results of an index composed of large- and mid-capitalization stocks of the U.S. stock market. (c) Invested in the Russell Equity II Fund. The fund seeks returns that exceed the Russell 2500 Index by investing in the small- and mid-capitalization stocks of the U.S. stock market. (d) Invested in the Russell International Fund with Active Currency at December 31, 2017 and 2016 , which benchmarks against the Russell Developed ex-U.S. Large Cap Index Net and seeks favorable total returns and additional diversification through investment in non-U.S. equity securities and active currency management. The fund participates primarily in the stock markets of Europe and the Pacific Rim and seeks to opportunistically add value through active investment in foreign currencies. In addition, at December 31, 2017 and 2016 , our investments in this category included the Russell Emerging Market Fund, which benchmarks against the Russell Emerging Markets Index and is designed to maintain a broadly diversified exposure to emerging market countries. (e) Invested in the Russell Long Duration Fixed Income Fund at December 31, 2017 and 2016 , which is designed to provide maximum total return through diversified strategies including sector rotation, modest interest rate timing, security selection, and tactical use of high-yield, emerging market bonds and other non-index securities. In addition, at December 31, 2017 and 2016 , our investments in this category included the Russell Multi-Manager Bond Fund. The fund seeks to outperform the Barclays Capital U.S. Aggregate Bond Index over a full market cycle. The fund is designed to provide current income and, as a secondary objective, capital appreciation through a variety of diversified strategies, including sector rotation, modest interest rate timing, security selection, and tactical use of high-yield and emerging market bonds. (f) Invested in the AQR Delta Offshore Fund. The fund seeks to produce high risk-adjusted returns while targeting a low long-term average correlation to traditional markets. The fund invests internationally in a broad range of instruments, including, but not limited to, equities, currencies, convertible securities, futures, forwards, options, swaps, and other derivative products. The fair value of the hedge fund is estimated using the net asset value (NAV) of the investment as a practical expedient for fair value. We have the ability to redeem these investments at NAV within the near term. The fund is classified outside the fair value hierarchy tables because fair value is measured using the NAV per share practical expedient. (g) Invested in the Russell Real Estate Equity Fund. The fund seeks to obtain favorable total return through income and growth, and to outperform the NCREIF Open-End Diversified Core Equity Fund Index - Equal Weight. Real estate investments include those in limited partnerships, limited liability companies, and real estate investment trusts consisting of private real estate investments including office, apartment, retail, industrial, and other commercial properties. The fair value of the real estate fund is estimated using NAV of the investment as a practical expedient for fair value. Amounts realized on the sale of these investments may differ from the calculated values. We have the ability to redeem the real estate investments with a 110 -calendar-day written notice prior to a quarterly trade date. The fund is classified outside the fair value hierarchy tables because fair value is measured using the NAV per share practical expedient. In November 2017, the RFIC provided notice to Russell to liquidate our position in the real estate fund and expects to transition the available proceeds to fixed-income securities early in second quarter 2018. Cash Flows As of December 31, 2017 , we have contributed a total of four company-owned real property locations from our Building Materials Distribution segment to our qualified defined benefit pension plan. These contributions constitute related party transactions. We are leasing back the contributed properties for initial terms of ten years ending between 2022 and 2025 with two five -year extension options and continue to use the properties in our distribution operations. Rent payments are made quarterly and include 2% annual escalation rates. Each lease provides us a right of first refusal on any subsequent sale by the pension plan, as well as repurchase options at the end of the initial term and extension periods. The plan engaged an independent fiduciary who negotiated the lease terms and also manages the properties on behalf of the plan. We determined that the contribution of the properties does not meet the accounting definition of a plan asset within the scope of Accounting Standards Codification 715, Compensation — Retirement Benefits . Accordingly, the contributed properties are not considered a contribution for accounting purposes and, as a result, are not included in plan assets and have no impact on the net pension liability recorded on our Consolidated Balance Sheets. We continue to depreciate the carrying value of the properties in our financial statements, and no gain or loss was recognized at the contribution date for accounting purposes. Lease payments are recorded as pension contributions. Our practice is to fund the pension plans in amounts sufficient to meet the minimum requirements of U.S. federal laws and regulations. Additional discretionary funding may be provided as deemed appropriate. For the years ended December 31, 2017 , 2016 , and 2015 , we made cash contributions to our pension plans totaling $2.2 million , $3.8 million , and $54.3 million , respectively. Cash contributions during both 2017 and 2016 include $1.4 million of lease payments. During 2015 , cash contributions include $1.3 million of lease payments. While we have no federally required contributions for 2018 , we expect to make cash contributions of approximately $2 million to our pension plans. These contributions reflect benefit payments to plan participants of our nonqualified salaried pension plans and lease payments for properties we have contributed to our qualified defined benefit pension plan. Qualified pension benefit payments are paid from plan assets, while nonqualified pension benefit payments are paid by the company. The following benefit payments are expected to be paid to plan participants (in thousands): 2018 $ 22,702 2019 23,768 2020 24,501 2021 25,272 2022 25,885 Years 2023-2027 134,600

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation In February 2013, we adopted the 2013 Incentive Compensation Plan (2013 Incentive Plan), which was superseded by the 2016 Boise Cascade Omnibus Incentive Plan (2016 Incentive Plan), which was approved by our stockholders and became effective in April 2016. After the effective date of the 2016 Incentive Plan, no awards were granted under the 2013 Incentive Plan. The 2016 Incentive Plan provides for grants of stock options, stock appreciation rights, restricted stock, other stock-based awards, other cash-based compensation, and performance awards. Directors, officers, and other employees, as well as others performing consulting or advisory services for us, are eligible for grants under the 2016 Incentive Plan. These awards are at the discretion of the Compensation Committee of our board of directors, and they vest and expire in accordance with terms established at the time of grant. All awards under the 2016 Incentive Plan, other than stock options or stock appreciation rights, are eligible to participate in dividend or dividend equivalent payments, if any, which we would accrue to be paid when the awards vest. We issue new shares of common stock upon exercise of stock options and vesting of other stock-based awards. Shares issued pursuant to awards under the 2016 Incentive Plan are from our authorized but unissued shares. The maximum number of shares approved for grant under the 2016 Incentive Plan is 3.7 million shares. In February 2017, we granted two types of stock-based awards under the 2016 Incentive Plan: performance stock units (PSUs) and restricted stock units (RSUs). In February 2016 and 2015, we granted two types of stock-based awards under the 2013 Incentive Plan: PSUs and RSUs. As of December 31, 2017 , 2.7 million shares remained available for future issuance under the 2016 Incentive Plan. PSU and RSU Awards In 2017, we granted 178,021 PSUs to our officers and other employees, subject to performance and service conditions, at a weighted average grant date fair market value of $27.05 . For the officers, the number of shares actually awarded will range from 0% and 200% of the target amount, depending upon Boise Cascade's 2017 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 2017 EBITDA, defined as income before interest (interest expense and interest income), income taxes, and depreciation and amortization, determined in accordance with the related grant agreement. Because the ROIC and EBITDA components contain a performance condition, we record compensation expense over the requisite service period based on the most probable number of shares expected to vest. In 2016 and 2015, we granted 418,344 and 116,636 PSUs, at a weighted average grant date fair market value of $16.56 and $36.17 , respectively, to our officers and other employees, subject to performance and service conditions. During the 2016 performance period, officers and other employees earned 97% and 104% , respectively, of the target based on Boise Cascade’s 2016 ROIC and EBITDA, determined by our Compensation Committee in accordance with the related grant agreement. 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 agreements. In 2017, 2016, and 2015, we granted an aggregate of 214,035 , 335,820 , and 140,167 RSUs, at a weighted average grant date fair market value of $27.10 , $16.73 , and $36.16 , respectively, to our officers, other employees, and nonemployee directors with only service conditions. The PSUs granted to officers in 2017, if earned, generally vest over a three year period 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. We based the fair value of PSU and RSU awards on the closing market price of our common stock on the grant date. During the years ended December 31, 2017 , 2016 , and 2015 , the total fair value of PSUs and RSUs vested was $8.5 million , $2.8 million , $4.9 million , respectively. The following summarizes the activity of our PSUs and RSUs awarded under our incentive plans for the year ended December 31, 2017 : PSUs RSUs Number of shares Weighted Average Grant-Date Fair Value Number of shares Weighted Average Grant-Date Fair Value Outstanding, December 31, 2016 448,500 $ 18.16 387,287 $ 19.73 Granted 178,021 27.05 214,035 27.10 Performance condition adjustment (a) 5,175 16.56 — — Vested (118,138 ) 20.44 (182,489 ) 20.79 Forfeited (b) (26,398 ) 19.63 (15,581 ) 22.41 Outstanding, December 31, 2017 487,160 $ 20.76 $ 403,252 $ 23.06 __________________ (a) Amount represents additional PSU's earned during the year ended December 31, 2017, based on the performance condition adjustment, as other employees earned 104% of the target based Boise Cascade's 2016 EBITDA. (b) Total PSUs forfeited during the year ended December 31, 2017, includes 8,457 shares related to the performance condition adjustment, as officers earned 97% of the target based on Boise Cascade’s 2016 ROIC. Compensation Expense We record compensation expense over the awards' vesting period and account for share-based award forfeitures as they occur, rather than making estimates of future forfeitures. Any shares not vested are forfeited. 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 forfeitures, was as follows: Year Ended December 31 2017 2016 2015 (thousands) PSUs $ 4,923 $ 4,114 $ 2,295 RSUs 4,807 3,982 2,995 Stock options — 81 535 Total $ 9,730 $ 8,177 $ 5,825 For the years ended December 31, 2017 , 2016 , and 2015 , the related tax benefit was $2.5 million , $3.1 million , and $2.2 million , respectively. As of December 31, 2017 , total unrecognized compensation expense related to nonvested share-based compensation arrangements was $10.7 million . This expense is expected to be recognized over a weighted-average period of 1.7 years.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2017
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Stockholders' Equity Our certificate of incorporation has authorized 300,000,000 shares of common stock and 50,000,000 shares of preferred stock. No preferred stock was issued or outstanding as of December 31, 2017 and 2016 . We had 43,747,805 and 43,519,647 shares of common stock issued and 38,580,732 and 38,352,574 shares of common stock outstanding as of December 31, 2017 and 2016 , respectively. Each share of common stock entitles the holder to one vote on matters to be voted on by the stockholders of Boise Cascade. Dividends On November 14, 2017, we announced that our board of directors approved a dividend policy to pay quarterly cash dividends to holders of our common stock. Our board of directors declared an initial dividend of $0.07 per share of our common stock, payable on December 15, 2017, to stockholders of record on November 27, 2017. During the year ended December 31, 2017 , we paid $2.7 million of dividends to shareholders. We did not declare or pay any cash dividends on our common stock during the years ended December 31, 2016 and 2015 . On February 7, 2018, the our board of directors declared a dividend of $0.07 per share of its common stock, payable on March 15, 2018, to stockholders of record on March 1, 2018. For a description of the restrictions in our asset-based credit facility, Term Loan, and the indenture governing our senior notes on our ability to pay dividends, see Note 7, Debt. Stock Repurchase On February 25, 2015, our board of directors 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. We did not purchase any shares under the Program during the year ended December 31, 2017 . During 2016, we repurchased 580,100 shares under the Program at a cost of $10.3 million , or an average of $17.70 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 December 31, 2017 , there were 696,989 shares of common stock that may yet be purchased under the Program. Accumulated Other Comprehensive Loss Changes in accumulated other comprehensive loss are as follows: Changes in Accumulated Other Comprehensive Loss Year Ended December 31 2017 2016 2015 (thousands) Beginning Balance, net of taxes $ (83,012 ) $ (93,015 ) $ (101,498 ) Net actuarial gain, current-period changes, before taxes 7,067 9,622 8,406 Amortization of actuarial loss, amounts reclassified from accumulated other comprehensive loss, before taxes (a) 1,686 2,484 4,884 Effect of settlements, amounts reclassified from accumulated other comprehensive loss, before taxes (a) — 4,155 501 Income taxes (2,443 ) (6,258 ) (5,308 ) Ending Balance, net of taxes $ (76,702 ) $ (83,012 ) $ (93,015 ) ___________________________________ (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 9, Retirement and Benefit Plans.

Transactions With Related Parti

Transactions With Related Parties	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Transactions With Related Parties	Transactions With Related Parties Louisiana Timber Procurement Company, L.L.C. (LTP) is an unconsolidated variable-interest entity that is 50% owned by us and 50% owned by Packaging Corporation of America (PCA). LTP procures sawtimber, pulpwood, residual chips, and other residual wood fiber to meet the log 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 $16.6 million , $17.4 million , and $20.7 million , respectively, during the years ended December 31, 2017 , 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 $86.4 million , $87.2 million , and $88.8 million , respectively, during the years ended December 31, 2017 , 2016 , and 2015 . These costs are recorded in "Materials, labor, and other operating expenses (excluding depreciation)" in our Consolidated Statements of Operations.

Financial Instrument Risk

Financial Instrument Risk	12 Months Ended
	Dec. 31, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Financial Instrument Risk	Financial Instrument Risk In the normal course of business, we are exposed to financial risks such as changes in interest rates, foreign currency exchange rates, and commodity prices. In 2017 , 2016 , and 2015 , we did not use derivative instruments to manage these risks, except for interest rate swaps entered into in 2016 as discussed below. 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. At December 31, 2017 , we had $95.0 million of variable-rate debt outstanding. Our objective is to limit the variability of interest payments on our debt. To meet this objective, in 2016 we entered 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. 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. We do not speculate using derivative instruments. At December 31, 2017 , and December 31, 2016 , the notional principal amount of our interest rate swap agreements exceeded the $95.0 million of variable-rate debt outstanding after paying down $30.0 million of variable rate debt on our Term Loan in December 2016. The excess notional principal amount of our interest rate swaps over our variable-rate debt is within our management strategy as we have partially funded seasonal and intra-month working capital requirements from borrowings under our Revolving Credit Facility. 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 variable-rate debt exposure. 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 an annual 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 December 31, 2017 , and 2016 , we recorded a long-term asset of $4.7 million and $4.2 million , respectively, in "Other assets" on our Consolidated Balance Sheets, representing the fair value of the interest rate swap agreements. The swaps were valued based on observable inputs for similar assets and liabilities and other observable inputs for interest rates and yield curves (Level 2 inputs). Foreign Currency Risk We have sales in countries outside the U.S. As a result, we are exposed to movements in foreign currency exchange rates, primarily in Canada, but we do not believe our exposure to currency fluctuations is significant. Commodity Price Risk Many of the products we manufacture or purchase and resell and some of our key production inputs are commodities whose price is determined by the market's supply and demand for such products. Price fluctuations in our selling prices and key costs have a significant effect on our financial performance. The markets for most of these commodities are cyclical and are primarily affected by various economic and industry factors, including the strength of the U.S. housing market, net import and export activity, changes in or disruptions to industry production capacity, changes in inventory levels, and other factors beyond our control.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Segment Information	Segment Information As of January 1, 2017, we operate our business using two reportable segments: Wood Products and Building Materials Distribution. These segments represent distinct businesses that are managed separately because of differing products and services. Each of these businesses requires distinct operating and marketing strategies. Management reviews the performance of the company based on these segments. Prior to January 1, 2017, we operated our business using three reportable segments: Wood Products, Building Materials Distribution, and Corporate and Other. This change is based on Corporate and Other no longer earning revenue as of January 1, 2017 and thus no longer meeting the definition of a reportable segment. Corporate results are now presented as reconciling items to arrive at total net sales and operating income. Corresponding information for the years ended December 31, 2016 and 2015 , has been revised to conform with current presentation. Our Wood Products segment manufactures EWP, consisting of laminated veneer lumber (LVL), I-joists, and laminated beams, which are structural products used in applications where extra strength and consistent quality are required, such as headers and beams. LVL is also used in the manufacture of I-joists, which are assembled by combining a vertical web of oriented strand board (OSB) with top and bottom LVL or solid wood flanges. In addition, we manufacture structural, appearance, and industrial plywood panels. We also produce ponderosa pine lumber, studs, and particleboard. Our wood products are used primarily in new residential construction, residential repair-and-remodeling markets, and light commercial construction. The majority of our wood products are sold to leading wholesalers (including our Building Materials Distribution segment), home improvement centers, retail lumberyards, and industrial converters. During 2017 , approximately 52% of Wood Products' overall sales were to our Building Materials Distribution segment. Our Building Materials Distribution segment is a leading national stocking wholesale distributor of building materials. We distribute a broad line of building materials, including EWP, OSB, plywood, lumber, and general line items such as siding, metal products, insulation, roofing, and composite decking. Except for EWP, we purchase most of these building materials from third-party suppliers and market them primarily to retail lumberyards, home improvement centers, and specialty distributors that then sell the products to the final end customers, who are typically professional builders, independent contractors, and homeowners engaged in residential construction projects. Unallocated corporate costs include corporate support staff services, related assets and liabilities, and pension plan activity. Support services include, but are not limited to, information technology, human resources, finance, accounting, and legal functions. Specified expenses are allocated to the segments. For many of these allocated expenses, the related assets and liabilities remain in corporate. The segments follow the accounting principles described in Note 2, Summary of Significant Accounting Policies. For the years ended December 31, 2017 , 2016 , and 2015 , no customers accounted for 10% or more of total sales. Sales to foreign unaffiliated customers were approximately $94 million , $71 million , and $85 million , respectively, for the years ended December 31, 2017 , 2016 , and 2015 . At December 31, 2017 , 2016 , and 2015 , and for the years then ended, long-lived assets located in foreign countries and net sales originating in foreign countries were not material. Wood Products and Building Materials Distribution segment sales to external customers, including related parties, by product line are as follows: Year Ended December 31 2017 2016 2015 (millions) Wood Products Engineered wood products $ 102.7 $ 154.4 $ 127.2 Plywood and veneer 324.4 316.8 385.5 Lumber 87.6 87.2 96.5 Byproducts 53.2 56.0 62.0 Particleboard 46.0 49.3 51.6 Other 44.4 19.9 19.5 658.3 683.6 742.3 Building Materials Distribution Commodity 1,808.2 1,503.0 1,343.4 General line 1,269.5 1,141.9 1,037.8 Engineered wood products 696.0 582.3 509.9 3,773.7 3,227.2 2,891.1 $ 4,432.0 $ 3,910.8 $ 3,633.4 An analysis of our operations by segment is as follows: Year Ended December 31 2017 2016 2015 (thousands) Net sales by segment Wood Products $ 1,373,760 $ 1,280,415 $ 1,282,113 Building Materials Distribution 3,773,810 3,227,207 2,891,302 Intersegment eliminations and other (a) (715,579 ) (596,407 ) (540,000 ) Total net sales $ 4,431,991 $ 3,911,215 $ 3,633,415 Segment operating income Wood Products $ 53,629 $ 25,929 $ 64,221 Building Materials Distribution 116,760 84,359 60,751 Total segment operating income 170,389 110,288 124,972 Unallocated corporate costs (29,236 ) (30,710 ) (21,783 ) Income from operations $ 141,153 $ 79,578 $ 103,189 Depreciation and amortization Wood Products $ 63,115 $ 57,521 $ 43,272 Building Materials Distribution 15,504 13,762 11,937 Corporate 1,760 1,564 369 Total depreciation and amortization $ 80,379 $ 72,847 $ 55,578 Capital expenditures Wood Products (b) $ 54,600 $ 282,403 $ 68,757 Building Materials Distribution 19,301 15,846 14,509 Corporate 1,549 1,234 4,260 Total capital expenditures $ 75,450 $ 299,483 $ 87,526 __________________ (a) Primarily represents intersegment sales from our Wood Products segment to our Building Materials Distribution segment. (b) Capital spending in 2016 for Wood Products includes $215.9 million for the acquisition of two EWP facilities.

Commitments, Legal Proceedings

Commitments, Legal Proceedings and Contingencies, and Guarantees	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments, Legal Proceedings and Contingencies, and Guarantees	Commitments, Legal Proceedings and Contingencies, and Guarantees Commitments We have commitments for leases and long-term debt that are discussed further in Note 7, Debt, and Note 8, Leases. In addition, we have purchase obligations for goods and services, capital expenditures, and raw materials entered into in the normal course of business. We are a party to a number of long-term log supply agreements. At December 31, 2017 , our total obligation for log purchases under contracts with third parties was approximately $72 million based on fixed contract pricing or first quarter 2018 pricing for variable contracts. Under certain log supply agreements, we have the right to cancel or reduce our commitments in the event of a mill curtailment or shutdown. Future purchase prices under most of the variable-price agreements will be set quarterly or semiannually based on regional market prices. Our log obligations are subject to change based on, among other things, the effect of governmental laws and regulations, our manufacturing operations not operating in the normal course of business, log availability, and the status of environmental appeals. Except for deposits required pursuant to log supply contracts, these obligations are not recorded in our consolidated financial statements until the contract payment terms take effect. Legal Proceedings and Contingencies We are a party to legal proceedings that arise in the ordinary course of our business, including commercial liability claims, premises claims, environmental claims, and employment-related claims, among others. As of the date of this filing, we believe it is not reasonably possible that any of the legal actions against us will, individually or in the aggregate, have a material adverse effect on our financial position, results of operations, or cash flows. Guarantees We provide guarantees, indemnifications, and assurances to others. Boise Cascade Company and its subsidiaries (Boise Cascade Building Materials Distribution, L.L.C., and Boise Cascade Wood Products, L.L.C.) act as co-borrowers under our Revolving Credit Facility, ABL Term Loan, and Term Loan, described in Note 7, Debt. Their obligations are guaranteed by each of our remaining domestic subsidiaries. Boise Cascade has issued $350.0 million of 5.625% senior notes due in 2024. At December 31, 2017 , $350.0 million of the 2024 Notes were outstanding. The 2024 Notes are guaranteed by each of Boise Cascade Company's existing and future direct or indirect domestic subsidiaries that is a guarantor or co-borrower under our Revolving Credit Facility. See Note 7, Debt, for more information. Boise Cascade issued guarantees to a limited number of trade creditors of one or more of its principal operating subsidiaries, Boise Cascade Building Materials Distribution, L.L.C., and Boise Cascade Wood Products, L.L.C., for trade credit obligations arising in the ordinary course of the business of such operating subsidiaries. These included guarantees of the obligations of Boise Cascade Wood Products, L.L.C., with respect to present and future log sale agreements and several facility and rolling stock leases entered into by such subsidiaries and by Boise Cascade Building Materials Distribution, L.L.C. Boise Cascade's exposure under these agreements is limited to future log purchases and the minimum lease payment requirements under the agreements. Boise Cascade also enters into guarantees of various raw materials arising in the ordinary course of business. All surety bonds and most letters of credit supporting obligations of subsidiaries sold or liabilities assumed by Boise Inc., which became a wholly-owned subsidiary of PCA, in connection with the sale of our Paper and Packaging & Newsprint assets in 2008 have been replaced by new surety bonds or letters of credit issued without our credit support. The principal exception is letters of credit supporting workers' compensation obligations assumed by Boise Inc., which as a matter of state law must remain in our name even though the underlying liabilities and exposures have been assumed by Boise Inc. We are entitled to an indemnification from the purchaser for liabilities with respect to such letters of credit arising from workers' compensation claims assumed by Boise Inc. and for our costs of maintaining Boise Inc.'s share of any such letter of credit. We enter into a wide range of indemnification arrangements in the ordinary course of business. At December 31, 2017 , we are not aware of any material liabilities arising from these indemnifications.

Quarterly Results of Operations

Quarterly Results of Operations (unaudited)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Quarterly Results of Operations (unaudited)	Quarterly Results of Operations (unaudited) 2017 First Quarter Second Quarter Third Quarter Fourth Quarter (a) (millions, except per-share amounts) Net sales $ 974.4 $ 1,138.9 $ 1,226.6 $ 1,092.0 Income from operations $ 21.1 $ 42.4 $ 56.0 $ 21.6 Net income $ 10.0 $ 22.2 $ 31.7 $ 19.1 Net income per common share – Basic $ 0.26 $ 0.57 $ 0.82 $ 0.49 Net income per common share – Diluted $ 0.26 $ 0.57 $ 0.81 $ 0.49 2016 First Quarter Second Quarter Third Quarter (b) Fourth Quarter (c) (millions, except per-share amounts) Net sales $ 880.7 $ 1,043.8 $ 1,067.2 $ 919.5 Income (loss) from operations $ 13.4 $ 37.9 $ 31.3 $ (3.0 ) Net income $ 5.0 $ 19.2 $ 10.0 $ 4.1 Net income per common share – Basic $ 0.13 $ 0.50 $ 0.26 $ 0.11 Net income per common share – Diluted $ 0.13 $ 0.49 $ 0.26 $ 0.11 __________________ (a) Fourth quarter 2017 results include an $8.1 million , or $0.21 per share, income tax benefit associated with the effects of the Tax Cuts and Jobs Act discussed further in Note 3, Income Taxes. (b) Third quarter 2016 results include a $5.9 million , or $0.15 per share, after-tax loss on the extinguishment of debt, as we refinanced our senior notes. For more information, see Note 7, Debt. (c) The following items impacted fourth quarter 2016 results: • $8.5 million , or $0.22 per share, income tax benefit primarily associated with the reversal of a valuation allowance on foreign deferred tax assets, net of other tax adjustments. For more information, see Note 3, Income Taxes. • $3.0 million , $0.08 per share, after-tax loss on the extinguishment of debt, as we refinanced our senior notes. For more information, see Note 7, Debt. • $2.4 million , or $0.06 per share, after-tax settlement expense associated with voluntary lump-sum payments to pension plan participants. For more information, see Note 9, Retirement and Benefit Plans.

Summary of Significant Accoun26

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Principles of Consolidation [Policy Text Block]	Principles of Consolidation The consolidated financial statements include the accounts of Boise Cascade and its subsidiaries. Intercompany balances and transactions have been eliminated.
Use of Estimates [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (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.
Revenue Recognition [Policy Text Block]	Revenue Recognition We recognize revenue when the following criteria are met: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, our price to the buyer is fixed or determinable, and collectibility is reasonably assured. Delivery is not considered to have occurred until the customer takes title and assumes the risks and rewards of ownership. The timing of revenue recognition is dependent on shipping terms. Revenue is recorded at the time of shipment for terms designated free on board (fob) shipping point. For sales transactions designated fob destination, revenue is recorded when the product is delivered to the customer's delivery site.
Shipping and Handling Costs [Policy Text Block]	Fees for shipping and handling charged to customers for sales transactions are included in "Sales." For our Wood Products segment, costs related to shipping and handling are included in "Materials, labor, and other operating expenses (excluding depreciation)." In our Wood Products segment, we view our shipping and handling costs as a cost of the manufacturing process and the movement of product to our end customers. For our Building Materials Distribution segment, costs related to shipping and handling of $139.4 million , $121.6 million , and $109.2 million are included in "Selling and distribution expenses" for the years ended December 31, 2017 , 2016 , and 2015 , respectively.
Cash and Cash Equivalents [Policy Text Block]	Cash and Cash Equivalents Cash equivalents consist of short-term investments that have a maturity of three months or less at the date of purchase. At December 31, 2017 and 2016 , the majority of our cash and cash equivalents were invested in money market funds that are broadly diversified and invested in high-quality, short-duration securities, including commercial paper, certificates of deposit, U.S. government agency securities, and similar instruments. We have significant amounts of cash and cash equivalents that are in excess of federally insured limits. Though we have not experienced any losses on our cash and cash equivalents to date and we do not anticipate incurring any losses, we cannot be assured that we will not experience losses on our cash and cash equivalents.
Trade Accounts Receivables and Allowance for Doubtful Accounts [Policy Text Block]	Trade Accounts Receivables and Allowance for Doubtful Accounts Trade accounts receivable are stated at the amount we expect to collect. Trade accounts receivable do not bear interest. We make ongoing estimates relating to the collectibility of our accounts receivable and maintain a reserve for estimated losses resulting from the inability of our customers to meet their financial obligations to us. At December 31, 2017 and 2016 , we had $0.9 million and $1.5 million , respectively, recorded as allowances for doubtful accounts. In determining the amount of the reserve and in order to manage credit risk, we consider our historical level of credit losses, customer concentrations, and current economic trends and monitor the creditworthiness of significant customers based on ongoing credit evaluations. Our sales are principally to customers in the building products industry located in the U.S. and Canada. A significant portion of our sales are concentrated with a relatively small number of customers. In 2017 , our top ten customers represented approximately 35% of sales, with no customer accounting for 10% or more of total sales. At December 31, 2017 , receivables from two customers accounted for approximately 12% and 15% of total receivables. At December 31, 2016 , receivables from these two customers accounted for approximately 11% and 12% of total receivables. No other customer accounted for 10% or more of total receivables. Adjustments to the valuation allowance are charged to income. Trade accounts receivable balances that remain outstanding after we have used reasonable collection efforts are written off through a charge to the valuation allowance and a credit to accounts receivable. Although we have not experienced material credit losses in recent years, our actual future losses from uncollectible accounts may differ materially from our current estimates. As additional information becomes known, we may change our estimates. In the event we determine that a change in the reserve is appropriate, we will record a charge to "Selling and distribution expenses" in our Consolidated Statements of Operations in the period we make such a determination.
Fair Value [Policy Text Block]	Fair Value Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value hierarchy under GAAP gives the highest priority to quoted market prices (Level 1) and the lowest priority to unobservable inputs (Level 3). In general, and where applicable, we use quoted prices in active markets for identical assets or liabilities to determine fair value (Level 1). If quoted prices in active markets for identical assets or liabilities are not available to determine fair value, we use quoted prices for similar assets and liabilities or inputs that are observable either directly or indirectly (Level 2). If quoted prices for identical or similar assets are not available or are unobservable, we may use internally developed valuation models, whose inputs include bid prices, and third-party valuations utilizing underlying asset assumptions (Level 3). See Note 9, Retirement and Benefit Plans, for the fair value measurements of our defined benefit plans' assets.
Financial Instruments [Policy Text Block]	Financial Instruments Our financial instruments are cash and cash equivalents, accounts receivable, accounts payable, long-term debt, and interest rate swaps. Our cash is recorded at cost, which approximates fair value, and our cash equivalents are money market funds. As of December 31, 2017 and 2016 , we held $137.5 million and $78.1 million , respectively, in money market funds that are measured at fair value on a recurring basis using Level 1 inputs. The recorded values of accounts receivable and accounts payable approximate fair values based on their short-term nature. At December 31, 2017 and 2016 , the book value of our fixed-rate debt for each period was $350.0 million , and the fair value was estimated to be $369.3 million and $347.4 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 is based on market conditions such as the London Interbank Offered Rate (LIBOR) or a base rate. Because the interest rate on the term loans is based on current market conditions, we believe that the estimated fair value of the outstanding balance on our term loans approximates book value.
Vendor and Customer Rebates and Allowances [Policy Text Block]	Rebates and allowances received from our vendors are recognized as a reduction of "Materials, labor, and other operating expenses (excluding depreciation)" when the product is sold, unless the rebates and allowances are linked to a specific incremental cost to sell a vendor's product. Amounts received from vendors that are linked to specific selling and distribution expenses are recognized as a reduction of "Selling and distribution expenses" in the period the expense is incurred. We also provide rebates to our customers and our customers' customers based on the volume of their purchases. We provide the rebates to increase the sell-through of our products. The rebates are recorded as a decrease in "Sales."
Foreign Currency [Policy Text Block]	Foreign Currency The functional currency for our operations outside the United States is the U.S. dollar. Nonmonetary assets and liabilities and related depreciation and amortization for these foreign operations are remeasured into U.S. dollars using historical exchange rates. Monetary assets and liabilities are remeasured into U.S. dollars using the exchange rates as of the Consolidated Balance Sheet date. Revenue and expense items are remeasured into U.S. dollars using an average exchange rate prevailing during the year.
Leases [Policy Text Block]	Leases We assess lease classification as either capital or operating at lease inception or upon modification. We lease a portion of our distribution centers as well as other property and equipment under operating leases. Substantially all lease agreements have fixed payment terms based on the passage of time. Some lease agreements provide us with the option to purchase the leased property. Additionally, some agreements contain renewal options generally ranging from one to ten years, with fixed payment terms similar to those in the original lease agreements. For purposes of determining straight-line rent expense, the lease term is calculated from the date we first take possession of the facility, including any periods of free rent and any renewal option periods we are reasonably assured of exercising.
Income Tax [Policy Text Block]	Income Taxes We account for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and respective tax bases and operating loss and tax credit carryforwards, as measured using enacted tax rates expected to be in effect in the periods where temporary differences are expected to be realized or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. We recognize deferred tax assets to the extent that we believe that these assets are more likely than not to be realized. In making such a determination, we consider all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If we determine that we would be able to realize our deferred tax assets in the future in excess of their net recorded amount, we would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. We review and update our tax positions as necessary to add any new uncertain tax positions taken, or to remove previously identified uncertain positions that have been adequately resolved. Additionally, uncertain positions may be remeasured as warranted by changes in facts or law. Accounting for uncertain tax positions requires estimating the amount, timing and likelihood of ultimate settlement. Although we believe that these estimates are reasonable, actual results could differ from these estimates.
Inventory Valuation [Policy Text Block]	Inventory Valuation Inventories are valued at the lower of cost or net realizable value. Cost is based on the first-in, first-out (FIFO) method of inventory valuation or average cost. Wholesale distribution inventories include costs incurred in bringing inventory to its existing location. Manufactured inventories include costs for materials, labor, and factory overhead. Log inventories include costs to harvest and deliver the logs.
Property and Equipment [Policy Text Block]	Property and Equipment Property and equipment are recorded at cost. Cost includes expenditures for major improvements and replacements and the amount of interest cost associated with significant capital additions. For the years ended December 31, 2017 , 2016 , and 2015 , we did not capitalize any interest. We expense all repair and maintenance costs as incurred. When property and equipment are retired, sold, or otherwise disposed of, the asset's carrying amount and related accumulated depreciation are removed from the accounts and any gain or loss is included in income (loss). We use the straight-line method of depreciation.
Long-Lived Asset Impairment [Policy Text Block]	Long-Lived Asset Impairment We review long-lived assets for impairment when events or changes in circumstances indicate that the carrying amount of assets may not be recoverable. An impairment of long-lived assets exists when the carrying value is not recoverable through future undiscounted cash flows from operations and when the carrying value of an asset or asset group exceeds its fair value.
Goodwill and Intangible Assets [Policy Text Block]	Goodwill and Intangible Assets Impairment We maintain two reporting units for purposes of our goodwill impairment testing, Wood Products and Building Materials Distribution, which are the same as our operating segments discussed in Note 14, Segment Information. We test goodwill in each of our reporting units and intangible assets with indefinite lives for impairment annually in the fourth quarter or sooner if events or changes in circumstances indicate that the carrying value of the asset may exceed fair value. We also evaluate the remaining useful lives of our finite-lived purchased intangible assets to determine whether any adjustments to the useful lives are necessary. We completed our annual assessment of goodwill in fourth quarter 2017 using a qualitative approach. The qualitative goodwill impairment assessment requires evaluating factors, based on the weight of evidence, to determine whether a reporting unit's carrying value would more likely than not exceed its fair value. As part of our goodwill qualitative testing process for each reporting unit, we evaluate various factors that are specific to the reporting unit as well as industry and macroeconomic factors in order to determine whether it is reasonably likely to have a material impact on the fair value of our reporting units. Based on the qualitative analysis performed in 2017 , we concluded that there were no changes that were reasonably likely to cause the fair value of the reporting units to be less than the reporting units' carrying value and determined that there was no impairment of our goodwill. In the event we were to determine that a reporting unit's carrying value would more likely than not exceed its fair value, quantitative testing would be performed comparing carrying values to estimated fair values. See Note 6, Goodwill and Intangible Assets, for additional information.
Asset Retirement Obligations [Policy Text Block]	Asset Retirement Obligations We recognize our asset retirement obligations in the period in which they are incurred if sufficient information is available to reasonably estimate the fair value of the obligation. Fair value estimates are determined using Level 3 inputs in the fair value hierarchy. The fair values of our asset retirement obligations are measured using expected future cash outflows discounted using the company's credit-adjusted risk-free interest rate. When we record the liability, we capitalize the cost by increasing the carrying amount of the related long-lived asset. Over time, the liability is accreted to its settlement value, and the capitalized cost is depreciated over the useful life of the related asset. Upon settlement of the liability, we will recognize a gain or loss for any difference between the settlement amount and the liability recorded.
Pension and Other Postretirement Benefits [Policy Text Block]	Pension Benefits Several estimates and assumptions are required to record pension costs and liabilities, including discount rates, expected return on plan assets, expected rate of compensation increases, retirement and mortality rates, expected contributions, and other factors. We review and update these assumptions annually unless a plan curtailment or other event occurs requiring that we update the estimates on an interim basis. See Note 9, Retirement and Benefit Plans, for additional information related to our pension plan. While we believe that the assumptions used to measure our pension obligations are reasonable, differences in actual experience or changes in assumptions may materially affect our pension obligations and future expense.
Deferred Software Costs [Policy Text Block]	Deferred Software Costs We defer internal-use software costs that benefit future years. These costs are amortized using the straight-line method over the expected life of the software, typically three to five years. "Other assets" in the Consolidated Balance Sheets includes $5.7 million and $6.5 million , respectively, of deferred software costs at December 31, 2017 and 2016 .
Self-Insurance [Policy Text Block]	Self-Insurance We are self-insured for certain losses related to workers' compensation and medical claims, general and auto liability, as well as property and business interruption losses. The expected ultimate costs for claims incurred are recognized as liabilities in the Consolidated Balance Sheets and are estimated based principally on an analysis of historical claims data and estimates of claims incurred but not reported. Losses are accrued and charged to operations when it is probable that a loss has been incurred and the amount can be reasonably estimated. We maintain third-party stop-loss insurance policies to cover these liability costs in excess of predetermined retained amounts. Costs related to the administration of the plans and related claims are expensed as incurred.
New and Recently Adopted Accounting Standards [Policy Text Block]	New and Recently Adopted Accounting Standards In February 2018, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2018-02, Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income . This ASU permits entities to reclassify stranded tax effects in accumulated other comprehensive income to retained earnings as a result of the Tax Cuts and Jobs Act enacted by the U.S. federal government on December 22, 2017. The updated guidance is effective for interim and annual reporting periods beginning after December 15, 2018, with early adoption permitted. We are currently evaluating the effects of this ASU on our financial statements. In May 2017, the FASB issued ASU 2017-09, Compensation—Stock Compensation (Topic 718) - Scope of Modification Accounting. This ASU amends the scope of modification accounting for share-based payment arrangements and provides guidance on the types of changes to the terms or conditions of share-based payment awards to which an entity would be required to apply modification accounting under ASC 718. Specifically, an entity would not apply modification accounting if the fair value, vesting conditions, and classification of the awards are the same immediately before and after the modification. The guidance is effective prospectively for fiscal years beginning after December 15, 2017, and interim periods within that reporting period. Early adoption is permitted, including adoption in any interim period. We do not expect the adoption of this guidance to have a material effect on our financial statements. In March 2017, the FASB issued ASU 2017-07 , Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost . This ASU requires entities to present the service cost component of net periodic benefit cost in the same income statement line item(s) as other employee compensation costs arising from services rendered during the period. The other components of net periodic benefit cost must be presented elsewhere in the income statement and outside of income from operations if that subtotal is presented. Entities will have to disclose the line(s) used to present the other components of net periodic benefit cost if the components are not presented separately in the income statement. The guidance on the income statement presentation of the components of net periodic benefit cost must be applied retrospectively. This new standard is effective for fiscal years beginning after December 15, 2017, and interim periods within that reporting period. We adopted the standard in first quarter 2018, which will result in a change in our income from operations in an amount equal to the other components of net periodic pension cost, which will be offset by a corresponding change outside of income from operations. The components of the net periodic cost are shown in Note 9, Retirement and Benefit Plans. In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment . This ASU is intended to simplify the accounting for goodwill impairment by removing the requirement to perform a hypothetical purchase price allocation. A goodwill impairment will now be the amount by which the reporting unit's carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. All other goodwill impairment guidance will remain largely unchanged. This new standard will be applied prospectively and is effective for annual or interim goodwill impairment tests in fiscal years beginning after December 15, 2019. Early adoption is permitted after January 1, 2017. We adopted this standard in first quarter of 2017 and it did not have a material effect on our financial statements. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force) . 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 adopted this standard in first quarter of 2018 and this guidance did not have a material effect on our consolidated statements of cash flows. In March 2016, the FASB issued ASU 2016-09, Stock Compensation (Topic 718): 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. We adopted this standard in the first quarter of 2017, under the modified retrospective method, with the cumulative effect of adoption recorded as an adjustment to 2017 beginning retained earnings. The new standard results in excess tax benefits and deficiencies on share-based transactions being recorded as income tax expense or benefit rather than in additional-paid-in-capital. In addition, excess tax benefits on share-based payments are now classified in the operating section of our consolidated statement of cash flows. Furthermore, we recorded an adjustment to beginning retained earnings of approximately $0.1 million as we have made an election to account for share-based award forfeitures as they occur, rather than making estimates of future forfeitures. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) . 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, Inventory (Topic 330): 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. The new standard is effective for annual and interim reporting periods beginning after December 15, 2016. The adoption of this standard in first quarter of 2017 did not have a material effect on our financial statements. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) . This ASU replaces most existing revenue recognition guidance in U.S. GAAP when it becomes effective and 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 guidance also requires additional disclosure to help users of financial statements better understand the nature, amount, timing, and uncertainty of revenue that is recognized. Furthermore, numerous updates were issued in 2016 that provide clarification on a number of specific issues. The new standard is effective for annual and interim reporting periods beginning after December 15, 2017 and we adopted it effective January 1, 2018. The standard permits the use of either the retrospective or modified retrospective (cumulative-effect) transition method. We adopted the standard using the modified retrospective method which did not require a cumulative effect adjustment to retained earnings. As a result of our assessment, there is no material impact on our revenue recognition practices but we will provide some additional required qualitative disclosures of our revenue recognition policies. 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 record compensation expense over the awards' vesting period and account for share-based award forfeitures as they occur, rather than making estimates of future forfeitures. Any shares not vested are forfeited. We recognize stock awards with only service conditions on a straight-line basis over the requisite service period.
Derivatives [Policy Text Block]	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.
Segment Reporting [Policy Text Block]	Unallocated corporate costs include corporate support staff services, related assets and liabilities, and pension plan activity. Support services include, but are not limited to, information technology, human resources, finance, accounting, and legal functions. Specified expenses are allocated to the segments. For many of these allocated expenses, the related assets and liabilities remain in corporate.

Summary of Significant Accoun27

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Inventories [Table Text Block]	Inventories included the following (work in process is not material): December 31, December 31, (thousands) Finished goods and work in process $ 377,266 $ 330,026 Logs 57,229 63,208 Other raw materials and supplies 42,178 40,217 $ 476,673 $ 433,451
Property and Equipment [Table Text Block]	Property and equipment consisted of the following asset classes with the following general range of estimated useful lives: December 31, December 31, General Range of Estimated Useful Lives in Years (thousands) Land $ 38,606 $ 38,700 Buildings 144,404 136,087 20 - 40 Improvements 55,267 50,655 10 - 15 Mobile equipment, information technology, and office furniture 138,245 125,486 3 - 7 Machinery and equipment 659,708 613,060 7 - 12 Construction in progress 23,303 34,877 1,059,533 998,865 Less accumulated depreciation (493,741 ) (430,163 ) $ 565,792 $ 568,702

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income before Income Tax, Domestic and Foreign [Table Text Block]	Income before income taxes includes the following components: Year Ended December 31 2017 2016 2015 (thousands) Domestic $ 115,083 $ 41,703 $ 79,414 Foreign 2,505 1,598 1,268 Income before income taxes $ 117,588 $ 43,301 $ 80,682
Income Tax Provision (Benefit) [Table Text Block]	The income tax provision shown in the Consolidated Statements of Operations includes the following: Year Ended December 31 2017 2016 2015 (thousands) Current income tax provision (benefit) Federal $ 22,541 $ 10,664 $ (2,938 ) State 3,973 2,201 555 Foreign — 5 — Total current 26,514 12,870 (2,383 ) Deferred income tax provision (benefit) Federal 6,747 2,549 27,011 State 991 (1,536 ) 3,872 Foreign 379 (8,836 ) — Total deferred 8,117 (7,823 ) 30,883 Income tax provision $ 34,631 $ 5,047 $ 28,500
Income Tax Rate Reconciliation [Table Text Block]	The effective tax rate varies from the U.S. Federal statutory income tax rate principally due to the following: Year Ended December 31 2017 2016 2015 (thousands, except percentages) Income before income taxes $ 117,588 $ 43,301 $ 80,682 Statutory U.S. income tax rate 35.0 % 35.0 % 35.0 % Statutory tax provision $ 41,156 $ 15,155 $ 28,239 State taxes 3,719 1,370 3,006 Domestic production activities deduction (963 ) (165 ) (299 ) Unrecognized tax benefits (86 ) 1,717 433 Benefit from enactment of the Tax Cuts and Jobs Act (8,129 ) — — Change in valuation allowance (a) — (9,884 ) — Tax credits (912 ) (2,904 ) (2,043 ) Other (154 ) (242 ) (836 ) Total $ 34,631 $ 5,047 $ 28,500 Effective income tax rate 29.5 % 11.7 % 35.3 %
Net Deferred Tax Assets and Liabilities [Table Text Block]	The components of our net deferred tax assets and liabilities at December 31, 2017 and 2016 , are summarized as follows: December 31, 2017 December 31, 2016 (thousands) Deferred tax assets Employee benefits $ 30,853 $ 54,895 Inventories 4,598 5,237 Foreign net operating loss carryforward 5,137 5,383 Other 6,003 7,628 Net deferred tax assets $ 46,591 $ 73,143 Deferred tax liabilities Property and equipment $ (47,946 ) $ (62,948 ) Intangible assets and other (4,168 ) (5,039 ) Other (1,867 ) (2,655 ) Deferred tax liabilities $ (53,981 ) $ (70,642 ) Total deferred tax assets (liabilities), net $ (7,390 ) $ 2,501
Unrecognized Tax Benefits Roll Forward [Table Text Block]	The following table summarizes the changes related to our gross unrecognized tax benefits excluding interest and penalties: 2017 2016 2015 (thousands) Balance as of January 1 $ 2,224 $ 878 $ 309 Increases related to prior years' tax positions 1 1,657 431 Increases related to current year tax positions 51 104 145 Decreases related to prior years' tax positions (12 ) — (7 ) Lapse of statute of limitations (181 ) — — Settlements — (415 ) — Balance as of December 31 $ 2,083 $ 2,224 $ 878

Net Income Per Common Share (Ta

Net Income Per Common Share (Tables)	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Net Income Per Common Share [Table Text Block]	The following table sets forth the computation of basic and diluted net income per common share: Year Ended December 31 2017 2016 2015 (thousands, except per-share data) Net income $ 82,957 $ 38,254 $ 52,182 Weighted average common shares outstanding during the period (for basic calculation) 38,623 38,761 39,239 Dilutive effect of other potential common shares 451 164 116 Weighted average common shares and potential common shares (for diluted calculation) 39,074 38,925 39,355 Net income per common share - Basic $ 2.15 $ 0.99 $ 1.33 Net income per common share - Diluted $ 2.12 $ 0.98 $ 1.33

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
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 Year Ended December 31 2016 2015 (unaudited, thousands, except per-share data) Sales $ 3,938,409 $ 3,726,477 Net income (a) $ 41,400 $ 54,425 Net income per common share - Basic $ 1.07 $ 1.39 Net income per common share - Diluted $ 1.06 $ 1.38 ______________________________________ (a) The pro forma financial information for the years ended December 31, 2016 and 2015, was adjusted to exclude $3.6 million and $1.6 million , respectively, of pre-tax acquisition-related costs for legal, accounting, and other advisory-related services.

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill [Table Text Block]	The carrying amount of our goodwill by segment is as follows: Building Wood Products Total (thousands) Balance at December 31, 2017 and 2016 $ 5,593 $ 49,840 $ 55,433
Schedule of Indefinite-Lived Intangible Assets [Table Text Block]	Intangible assets consisted of the following: December 31, 2017 Gross Carrying Amount Accumulated Amortization Net Carrying Amount (thousands) Trade names and trademarks $ 8,900 $ — $ 8,900 Customer relationships 7,650 (1,484 ) 6,166 $ 16,550 $ (1,484 ) $ 15,066 December 31, 2016 Gross Carrying Amount Accumulated Amortization Net Carrying Amount (thousands) Trade names and trademarks $ 8,900 $ — $ 8,900 Customer relationships 7,400 (753 ) 6,647 $ 16,300 $ (753 ) $ 15,547
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Intangible assets consisted of the following: December 31, 2017 Gross Carrying Amount Accumulated Amortization Net Carrying Amount (thousands) Trade names and trademarks $ 8,900 $ — $ 8,900 Customer relationships 7,650 (1,484 ) 6,166 $ 16,550 $ (1,484 ) $ 15,066 December 31, 2016 Gross Carrying Amount Accumulated Amortization Net Carrying Amount (thousands) Trade names and trademarks $ 8,900 $ — $ 8,900 Customer relationships 7,400 (753 ) 6,647 $ 16,300 $ (753 ) $ 15,547

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Debt [Table Text Block]	Long-term debt consisted of the following: December 31, December 31, (thousands) Asset-based revolving credit facility $ — $ — Asset-based credit facility term loan due 2022 50,000 50,000 Term loan due 2026 45,000 45,000 5.625% senior notes due 2024 350,000 350,000 Deferred financing costs (6,688 ) (7,371 ) Long-term debt $ 438,312 $ 437,629
Schedule of Maturities of Long-term Debt [Table Text Block]	At December 31, 2017 , the maturities for the aggregate amount of long-term debt outstanding were as follows (in thousands): 2018 $ — 2019 — 2020 — 2021 — 2022 50,000 Thereafter 395,000

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2017
Leases [Abstract]
Future Minimum Rental Payments for Operating Leases [Table Text Block]	As of December 31, 2017 , our minimum lease payment requirements for noncancelable operating leases with terms of more than one year are as follows (in thousands): 2018 $ 15,137 2019 14,538 2020 14,185 2021 12,635 2022 11,129 Thereafter 58,658 Total $ 126,282

Retirement and Benefit Plans (T

Retirement and Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2017
Retirement Benefits [Abstract]
Defined Benefit Obligations and Funded Status [Table Text Block]	The following table, which includes only company-sponsored defined benefit plans, reconciles the beginning and ending balances of our projected benefit obligation and fair value of plan assets. We recognize the underfunded status of our defined benefit pension plans on our Consolidated Balance Sheets. We recognize changes in funded status in the year changes occur through other comprehensive income. December 31 2017 2016 (thousands) Change in benefit obligation Benefit obligation at beginning of year $ 460,192 $ 484,079 Service cost 1,204 1,127 Interest cost 17,542 18,798 Actuarial loss 26,112 154 Benefits paid (a) (21,525 ) (43,966 ) Benefit obligation at end of year 483,525 460,192 Change in plan assets Fair value of plan assets at beginning of year 389,440 399,462 Actual return on plan assets 52,147 30,100 Employer contributions 2,193 3,844 Benefits paid (a) (21,525 ) (43,966 ) Fair value of plan assets at end of year 422,255 389,440 Underfunded status $ (61,270 ) $ (70,752 ) Amounts recognized on our Consolidated Balance Sheets Current liabilities $ (715 ) $ (804 ) Noncurrent liabilities (60,555 ) (69,948 ) Net liability $ (61,270 ) $ (70,752 ) Amounts recognized in accumulated other comprehensive loss Net actuarial loss $ 50,787 $ 59,540 Prior service cost — — Net loss recognized $ 50,787 $ 59,540 ______________________________________ (a) Benefits paid during the year ended December 31, 2016 include approximately $21 million of lump-sum cash payments to certain terminated vested participants in settlement of pension obligations.
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]	The components of net periodic benefit cost and other amounts recognized in other comprehensive income are as follows: Year Ended December 31 2017 2016 2015 (thousands) Net periodic benefit cost Service cost $ 1,204 $ 1,127 $ 739 Interest cost 17,542 18,798 19,067 Expected return on plan assets (18,968 ) (20,324 ) (22,366 ) Amortization of actuarial loss 1,686 2,484 4,884 Plan settlement expense (a) — 4,155 501 Net periodic benefit cost 1,464 6,240 2,825 Changes in plan assets and benefit obligations recognized in other comprehensive income Net actuarial gain (7,067 ) (9,622 ) (8,406 ) Amortization of actuarial loss (1,686 ) (2,484 ) (4,884 ) Effect of settlements — (4,155 ) (501 ) Total recognized in other comprehensive income (8,753 ) (16,261 ) (13,791 ) Total recognized in net periodic cost and other comprehensive income $ (7,289 ) $ (10,021 ) $ (10,966 ) ______________________________________ (a) Plan settlement expense during the year ended December 31, 2016 includes a $3.9 million settlement charge related to lump-sum cash payments to certain terminated vested participants in settlement of pension obligations.
Schedule of Net Benefit Costs [Table Text Block]	The components of net periodic benefit cost and other amounts recognized in other comprehensive income are as follows: Year Ended December 31 2017 2016 2015 (thousands) Net periodic benefit cost Service cost $ 1,204 $ 1,127 $ 739 Interest cost 17,542 18,798 19,067 Expected return on plan assets (18,968 ) (20,324 ) (22,366 ) Amortization of actuarial loss 1,686 2,484 4,884 Plan settlement expense (a) — 4,155 501 Net periodic benefit cost 1,464 6,240 2,825 Changes in plan assets and benefit obligations recognized in other comprehensive income Net actuarial gain (7,067 ) (9,622 ) (8,406 ) Amortization of actuarial loss (1,686 ) (2,484 ) (4,884 ) Effect of settlements — (4,155 ) (501 ) Total recognized in other comprehensive income (8,753 ) (16,261 ) (13,791 ) Total recognized in net periodic cost and other comprehensive income $ (7,289 ) $ (10,021 ) $ (10,966 ) ______________________________________ (a) Plan settlement expense during the year ended December 31, 2016 includes a $3.9 million settlement charge related to lump-sum cash payments to certain terminated vested participants in settlement of pension obligations.
Schedule of Assumptions Used [Table Text Block]	The following table presents the assumptions used in the measurement of our benefit obligations: December 31 2017 2016 Weighted average assumptions Discount rate 3.40 % 3.90 % Rate of compensation increases (c) — % — % The following table presents the assumptions used in the measurement of net periodic benefit cost: December 31 2017 2016 2015 Weighted average assumptions Discount rate (a)(b) 3.90 % 4.05 % / 3.45 % 3.75 % / 3.90 % Expected long-term rate of return on plan assets (a)(b) 5.00 % 5.10 % / 5.10 % 6.15 % / 5.85 % Rate of compensation increases (c) — % — % — % _______________________________________ (a) Prior to the remeasurement of our qualified defined benefit pension plan on November 1, 2016, the discount rate and expected rate of return on plan assets were 4.05% and 5.10% . The discount rate and expected rate of return on plan assets after the November 1, 2016 remeasurement were 3.45% and 5.10% , respectively. (b) Prior to the remeasurement of our qualified defined benefit pension plan on May 15, 2015, the discount rate and expected rate of return on plan assets were 3.75% and 6.15% . The discount rate and expected rate of return on plan assets after the May 15, 2015 remeasurement were 3.90% and 5.85% , respectively. (c) Pension benefits for all salaried employees are frozen, resulting in an assumption for the rate of compensation increase of zero. In addition to the salaried benefits being frozen, there are currently no scheduled increases in pension benefit rates applicable to past service covering a minimal amount of hourly employees who continue to accrue benefits.
Schedule of Allocation of Plan Assets [Table Text Block]	The following table sets forth by level, within the fair value hierarchy, the pension plan assets, by major asset category, at fair value at December 31, 2017 and 2016 : December 31, 2017 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) (a) Significant Unobservable Inputs (Level 3) Total (thousands) Equity securities Large-cap U.S. equity securities (b) $ — $ 93,021 $ — $ 93,021 Small- and mid-cap U.S. equity securities (c) — 17,187 — 17,187 International equity securities (d) — 59,937 — 59,937 Fixed-income securities (e) — 197,866 — 197,866 Total investments at fair value $ — $ 368,011 $ — 368,011 Hedge fund measured at NAV (f) 27,021 Real estate fund measured at NAV (g) 25,894 Receivables and accrued expenses, net 1,329 Fair value of plan assets $ 422,255 December 31, 2016 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) (a) Significant Unobservable Inputs (Level 3) Total (thousands) Equity securities Large-cap U.S. equity securities (b) $ — $ 88,686 $ — $ 88,686 Small- and mid-cap U.S. equity securities (c) — 16,021 — 16,021 International equity securities (d) — 59,675 — 59,675 Fixed-income securities (e) — 173,679 — 173,679 Total investments at fair value $ — $ 338,061 $ — 338,061 Hedge fund measured at NAV (f) 25,823 Real estate fund measured at NAV (g) 24,263 Receivables and accrued expenses, net 1,293 Fair value of plan assets $ 389,440 _______________________________________ (a) Equity and fixed-income securities represent common collective trusts managed and valued by Russell Trust Company, the administrator of the funds. While the underlying assets are actively traded on an exchange, the funds are not. The investments in equity and fixed-income securities are considered to have a readily determinable fair value because the fair value per share (unit) is determined and published and is the basis for current transactions. We have the ability to redeem these equity and fixed-income securities with a one -day notice. (b) Invested in the Russell Large Cap U.S. Equity Fund at December 31, 2017 and 2016 . The fund seeks returns that exceed the Russell 1000 Index by investing in large-capitalization stocks of the U.S. stock market. In addition, at December 31, 2017 and 2016 , our investments in this category included the Russell 1000 Index Fund, which seeks to track the investment results of an index composed of large- and mid-capitalization stocks of the U.S. stock market. (c) Invested in the Russell Equity II Fund. The fund seeks returns that exceed the Russell 2500 Index by investing in the small- and mid-capitalization stocks of the U.S. stock market. (d) Invested in the Russell International Fund with Active Currency at December 31, 2017 and 2016 , which benchmarks against the Russell Developed ex-U.S. Large Cap Index Net and seeks favorable total returns and additional diversification through investment in non-U.S. equity securities and active currency management. The fund participates primarily in the stock markets of Europe and the Pacific Rim and seeks to opportunistically add value through active investment in foreign currencies. In addition, at December 31, 2017 and 2016 , our investments in this category included the Russell Emerging Market Fund, which benchmarks against the Russell Emerging Markets Index and is designed to maintain a broadly diversified exposure to emerging market countries. (e) Invested in the Russell Long Duration Fixed Income Fund at December 31, 2017 and 2016 , which is designed to provide maximum total return through diversified strategies including sector rotation, modest interest rate timing, security selection, and tactical use of high-yield, emerging market bonds and other non-index securities. In addition, at December 31, 2017 and 2016 , our investments in this category included the Russell Multi-Manager Bond Fund. The fund seeks to outperform the Barclays Capital U.S. Aggregate Bond Index over a full market cycle. The fund is designed to provide current income and, as a secondary objective, capital appreciation through a variety of diversified strategies, including sector rotation, modest interest rate timing, security selection, and tactical use of high-yield and emerging market bonds. (f) Invested in the AQR Delta Offshore Fund. The fund seeks to produce high risk-adjusted returns while targeting a low long-term average correlation to traditional markets. The fund invests internationally in a broad range of instruments, including, but not limited to, equities, currencies, convertible securities, futures, forwards, options, swaps, and other derivative products. The fair value of the hedge fund is estimated using the net asset value (NAV) of the investment as a practical expedient for fair value. We have the ability to redeem these investments at NAV within the near term. The fund is classified outside the fair value hierarchy tables because fair value is measured using the NAV per share practical expedient. (g) Invested in the Russell Real Estate Equity Fund. The fund seeks to obtain favorable total return through income and growth, and to outperform the NCREIF Open-End Diversified Core Equity Fund Index - Equal Weight. Real estate investments include those in limited partnerships, limited liability companies, and real estate investment trusts consisting of private real estate investments including office, apartment, retail, industrial, and other commercial properties. The fair value of the real estate fund is estimated using NAV of the investment as a practical expedient for fair value. Amounts realized on the sale of these investments may differ from the calculated values. We have the ability to redeem the real estate investments with a 110 -calendar-day written notice prior to a quarterly trade date. The fund is classified outside the fair value hierarchy tables because fair value is measured using the NAV per share practical expedient. In November 2017, the RFIC provided notice to Russell to liquidate our position in the real estate fund and expects to transition the available proceeds to fixed-income securities early in second quarter 2018.
Schedule of Expected Benefit Payments [Table Text Block]	Qualified pension benefit payments are paid from plan assets, while nonqualified pension benefit payments are paid by the company. The following benefit payments are expected to be paid to plan participants (in thousands): 2018 $ 22,702 2019 23,768 2020 24,501 2021 25,272 2022 25,885 Years 2023-2027 134,600

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2017
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 our incentive plans for the year ended December 31, 2017 : PSUs RSUs Number of shares Weighted Average Grant-Date Fair Value Number of shares Weighted Average Grant-Date Fair Value Outstanding, December 31, 2016 448,500 $ 18.16 387,287 $ 19.73 Granted 178,021 27.05 214,035 27.10 Performance condition adjustment (a) 5,175 16.56 — — Vested (118,138 ) 20.44 (182,489 ) 20.79 Forfeited (b) (26,398 ) 19.63 (15,581 ) 22.41 Outstanding, December 31, 2017 487,160 $ 20.76 $ 403,252 $ 23.06 __________________ (a) Amount represents additional PSU's earned during the year ended December 31, 2017, based on the performance condition adjustment, as other employees earned 104% of the target based Boise Cascade's 2016 EBITDA. (b) Total PSUs forfeited during the year ended December 31, 2017, includes 8,457 shares related to the performance condition adjustment, as officers earned 97% of the target based on Boise Cascade’s 2016 ROIC.
Stock-based compensation expense recognized [Table Text Block]	Year Ended December 31 2017 2016 2015 (thousands) PSUs $ 4,923 $ 4,114 $ 2,295 RSUs 4,807 3,982 2,995 Stock options — 81 535 Total $ 9,730 $ 8,177 $ 5,825

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2017
Stockholders' Equity Note [Abstract]
Changes in Accumulated Other Comprehensive Loss [Table Text Block]	Changes in accumulated other comprehensive loss are as follows: Changes in Accumulated Other Comprehensive Loss Year Ended December 31 2017 2016 2015 (thousands) Beginning Balance, net of taxes $ (83,012 ) $ (93,015 ) $ (101,498 ) Net actuarial gain, current-period changes, before taxes 7,067 9,622 8,406 Amortization of actuarial loss, amounts reclassified from accumulated other comprehensive loss, before taxes (a) 1,686 2,484 4,884 Effect of settlements, amounts reclassified from accumulated other comprehensive loss, before taxes (a) — 4,155 501 Income taxes (2,443 ) (6,258 ) (5,308 ) Ending Balance, net of taxes $ (76,702 ) $ (83,012 ) $ (93,015 ) ___________________________________ (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 9, Retirement and Benefit Plans.

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Sales by product line [Table Text Block]	Wood Products and Building Materials Distribution segment sales to external customers, including related parties, by product line are as follows: Year Ended December 31 2017 2016 2015 (millions) Wood Products Engineered wood products $ 102.7 $ 154.4 $ 127.2 Plywood and veneer 324.4 316.8 385.5 Lumber 87.6 87.2 96.5 Byproducts 53.2 56.0 62.0 Particleboard 46.0 49.3 51.6 Other 44.4 19.9 19.5 658.3 683.6 742.3 Building Materials Distribution Commodity 1,808.2 1,503.0 1,343.4 General line 1,269.5 1,141.9 1,037.8 Engineered wood products 696.0 582.3 509.9 3,773.7 3,227.2 2,891.1 $ 4,432.0 $ 3,910.8 $ 3,633.4
Segment information [Table Text Block]	An analysis of our operations by segment is as follows: Year Ended December 31 2017 2016 2015 (thousands) Net sales by segment Wood Products $ 1,373,760 $ 1,280,415 $ 1,282,113 Building Materials Distribution 3,773,810 3,227,207 2,891,302 Intersegment eliminations and other (a) (715,579 ) (596,407 ) (540,000 ) Total net sales $ 4,431,991 $ 3,911,215 $ 3,633,415 Segment operating income Wood Products $ 53,629 $ 25,929 $ 64,221 Building Materials Distribution 116,760 84,359 60,751 Total segment operating income 170,389 110,288 124,972 Unallocated corporate costs (29,236 ) (30,710 ) (21,783 ) Income from operations $ 141,153 $ 79,578 $ 103,189 Depreciation and amortization Wood Products $ 63,115 $ 57,521 $ 43,272 Building Materials Distribution 15,504 13,762 11,937 Corporate 1,760 1,564 369 Total depreciation and amortization $ 80,379 $ 72,847 $ 55,578 Capital expenditures Wood Products (b) $ 54,600 $ 282,403 $ 68,757 Building Materials Distribution 19,301 15,846 14,509 Corporate 1,549 1,234 4,260 Total capital expenditures $ 75,450 $ 299,483 $ 87,526 __________________ (a) Primarily represents intersegment sales from our Wood Products segment to our Building Materials Distribution segment. (b) Capital spending in 2016 for Wood Products includes $215.9 million for the acquisition of two EWP facilities. December 31 2017 2016 (thousands) Assets Wood Products $ 783,533 $ 781,672 Building Materials Distribution 635,208 548,114 Corporate 188,452 109,411 Total assets $ 1,607,193 $ 1,439,197

Quarterly Results of Operatio38

Quarterly Results of Operations (unaudited) (Tables)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Quarterly Results of Operations (unaudited) [Table Text Block]	2017 First Quarter Second Quarter Third Quarter Fourth Quarter (a) (millions, except per-share amounts) Net sales $ 974.4 $ 1,138.9 $ 1,226.6 $ 1,092.0 Income from operations $ 21.1 $ 42.4 $ 56.0 $ 21.6 Net income $ 10.0 $ 22.2 $ 31.7 $ 19.1 Net income per common share – Basic $ 0.26 $ 0.57 $ 0.82 $ 0.49 Net income per common share – Diluted $ 0.26 $ 0.57 $ 0.81 $ 0.49 2016 First Quarter Second Quarter Third Quarter (b) Fourth Quarter (c) (millions, except per-share amounts) Net sales $ 880.7 $ 1,043.8 $ 1,067.2 $ 919.5 Income (loss) from operations $ 13.4 $ 37.9 $ 31.3 $ (3.0 ) Net income $ 5.0 $ 19.2 $ 10.0 $ 4.1 Net income per common share – Basic $ 0.13 $ 0.50 $ 0.26 $ 0.11 Net income per common share – Diluted $ 0.13 $ 0.49 $ 0.26 $ 0.11 __________________ (a) Fourth quarter 2017 results include an $8.1 million , or $0.21 per share, income tax benefit associated with the effects of the Tax Cuts and Jobs Act discussed further in Note 3, Income Taxes. (b) Third quarter 2016 results include a $5.9 million , or $0.15 per share, after-tax loss on the extinguishment of debt, as we refinanced our senior notes. For more information, see Note 7, Debt. (c) The following items impacted fourth quarter 2016 results: • $8.5 million , or $0.22 per share, income tax benefit primarily associated with the reversal of a valuation allowance on foreign deferred tax assets, net of other tax adjustments. For more information, see Note 3, Income Taxes. • $3.0 million , $0.08 per share, after-tax loss on the extinguishment of debt, as we refinanced our senior notes. For more information, see Note 7, Debt. • $2.4 million , or $0.06 per share, after-tax settlement expense associated with voluntary lump-sum payments to pension plan participants. For more information, see Note 9, Retirement and Benefit Plans.

Nature of Operations and Consol

Nature of Operations and Consolidation (Details) - segment	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of Reportable Segments	2	3	3

Summary of Significant Accoun40

Summary of Significant Accounting Policies:Revenue Recognition (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Building Materials Distribution [Member]
Revenue Recognition [Abstract]
Shipping and handling costs	$ 139.4	$ 121.6	$ 109.2

Summary of Significant Accoun41

Summary of Significant Accounting Policies:Trade Accounts Receivables and Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Trade Accounts Receivables and Allowance for Doubtful Accounts
Trade receivables, allowances	$ 945	$ 1,459
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Top Ten Customers [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	35.00%
Accounts Receivable [Member] | Credit Concentration Risk [Member] | Customer One [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	12.00%	11.00%
Accounts Receivable [Member] | Credit Concentration Risk [Member] | Customer Two [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	15.00%	12.00%

Summary of Significant Accoun42

Summary of Significant Accounting Policies:Financial Instruments (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Reported Value Measurement [Member] | 5.625% Senior Notes Due 2024 [Member]
Financial Instruments
Fixed-rate debt	$ 350	$ 350
Level 2 [Member] | Estimate of Fair Value Measurement [Member] | 5.625% Senior Notes Due 2024 [Member]
Financial Instruments
Fixed-rate debt	369.3	347.4
Fair Value, Measurements, Recurring [Member] | Level 1 [Member] | Money Market Funds [Member]
Financial Instruments
Cash equivalents, fair value	$ 137.5	$ 78.1

Summary of Significant Accoun43

Summary of Significant Accounting Policies:Vendor and Customer Rebates and Allowances (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Vendor and Customer Rebates and Allowances
Vendor rebates and allowances	$ 6.7	$ 7
Customer rebates payable	$ 45.5	$ 31.6

Summary of Significant Accoun44

Summary of Significant Accounting Policies:Inventory Valuation (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Inventory, Net [Abstract]
Finished goods and work in process	$ 377,266	$ 330,026
Logs	57,229	63,208
Other raw materials and supplies	42,178	40,217
Inventories	$ 476,673	$ 433,451

Summary of Significant Accoun45

Summary of Significant Accounting Policies:Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,059,533	$ 998,865
Less accumulated depreciation	(493,741)	(430,163)
Property and equipment, net	565,792	568,702
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	38,606	38,700
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 144,404	136,087
Buildings [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	20 years
Buildings [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	40 years
Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 55,267	50,655
Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	10 years
Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	15 years
Mobile equipment, information technology, and office furniture [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 138,245	125,486
Mobile equipment, information technology, and office furniture [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Mobile equipment, information technology, and office furniture [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	7 years
Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 659,708	613,060
Machinery and equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	7 years
Machinery and equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	12 years
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 23,303	$ 34,877

Summary of Significant Accoun46

Summary of Significant Accounting Policies:Goodwill Impairment (Details)	12 Months Ended
	Dec. 31, 2017Units
Goodwill and Intangible Assets Disclosure [Abstract]
Number of Reporting Units	2

Summary of Significant Accoun47

Summary of Significant Accounting Policies:Asset Retirement Obligations (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligation	$ 1.1	$ 1

Summary of Significant Accoun48

Summary of Significant Accounting Policies:Deferred Software Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Capitalized Computer Software [Line Items]
Capitalized Computer Software, Net	$ 5.7	$ 6.5
Capitalized Computer Software, Amortization	$ 2	$ 2.1	$ 1.6
Minimum [Member]
Capitalized Computer Software [Line Items]
Capitalized Computer Software Amortization Period	3 years
Maximum [Member]
Capitalized Computer Software [Line Items]
Capitalized Computer Software Amortization Period	5 years

Summary of Significant Accoun49

Summary of Significant Accounting Policies:Labor Concentration and Unions (Details)	12 Months Ended
	Dec. 31, 2017employeeInteger6
Concentration Risk [Line Items]
Entity Number of Employees	6,320
Number of collective bargaining arrangements | Integer6	9
Workforce Subject to Collective Bargaining Arrangements [Member] | Unionized Employees Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	24.00%
Workforce in Canada subject to Collective Bargaining Agreements [Member] | Unionized Employees Concentration Risk [Member]
Concentration Risk [Line Items]
Entity Number of Employees	93

Summary of Significant Accoun50

Summary of Significant Accounting Policies:Self-Insurance (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
Self Insurance Liabilities, Current	$ 9.6	$ 8.4
Self Insurance Liabilities, Noncurrent	$ 10.2	$ 10

Summary of Significant Accoun51

Summary of Significant Accounting Policies:New and Recently Adopted Accounting Standards (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)
Retained Earnings [Member] | Accounting Standards Update 2016-09 [Member]
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Cumulative Effect on Retained Earnings, Net of Tax	$ (0.1)

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Effect of Tax Cuts and Jobs Act of 2017, Accounting Incomplete, Provisional [Abstract]
Tax Cuts and Jobs Act of 2017 Accounting Complete [true false]				false
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent				35.00%		35.00%		35.00%
Tax Cuts and Jobs Act of 2017 Incomplete Accounting Provisional Income Tax Expense (Benefit)	$ (8,100)			$ (8,100)
Pretax income (loss) from domestic and foreign sources [Abstract]
Domestic				115,083		$ 41,703		$ 79,414
Foreign				2,505		1,598		1,268
Income before income taxes				117,588		43,301		80,682
Deferred income tax provision (benefit) [Abstract]
Federal				22,541		10,664		(2,938)
State				3,973		2,201		555
Foreign				0		5		0
Total current				26,514		12,870		(2,383)
Federal				6,747		2,549		27,011
State				991		(1,536)		3,872
Foreign				379		(8,836)		0
Total deferred				8,117		(7,823)		30,883
Income tax provision				34,631		5,047		28,500
Income Tax Rate Reconciliation [Abstract]
Income before income taxes				$ 117,588		$ 43,301		$ 80,682
Statutory U.S. income tax rate (as a percent)				35.00%		35.00%		35.00%
Statutory tax provision				$ 41,156		$ 15,155		$ 28,239
State taxes				3,719		1,370		3,006
Domestic production activities deduction				(963)		(165)		(299)
Unrecognized tax benefits				(86)		1,717		433
Benefit from enactment of the Tax Cuts and Jobs Act				(8,129)		0		0
Change in valuation allowance		$ (8,500)		0	[1]	(9,884)	[1]	0	[1]
Tax credits				(912)		(2,904)		(2,043)
Other				(154)		(242)		(836)
Income tax provision				$ 34,631		$ 5,047		$ 28,500
Effective income tax rate (as a percent)				29.50%		11.70%		35.30%
Increase (decrease) in valuation allowance						$ (9,900)
Income taxes paid, net				$ 36,100		6,700		$ 700
Deferred tax assets [Abstract]
Employee benefits	30,853	54,895		30,853		54,895
Inventories	4,598	5,237		4,598		5,237
Other	6,003	7,628		6,003		7,628
Net deferred tax assets	46,591	73,143		46,591		73,143
Deferred tax liabilities [Abstract]
Property and equipment	(47,946)	(62,948)		(47,946)		(62,948)
Intangible assets and other	(4,168)	(5,039)		(4,168)		(5,039)
Other	(1,867)	(2,655)		(1,867)		(2,655)
Deferred tax liabilities	(53,981)	(70,642)		(53,981)		(70,642)
Total deferred tax liabilities, net	(7,390)			(7,390)
Total deferred tax assets, net		2,501				2,501
Reconciliation of unrecognized tax benefits, roll forward
Balance as of January 1			$ 2,083	2,224		878		309
Increases related to prior years' tax positions				1		1,657		431
Increases related to current year tax positions				51		104		145
Decreases related to prior years' tax positions				(12)		0		(7)
Lapse of statute of limitations				(181)		0		0
Settlements				0		(415)		0
Balance as of December 31	2,083	2,224		2,083		2,224		878
Unrecognized tax benefits that would impact tax rate	2,000	2,100		2,000		2,100		$ 700
State and Local Jurisdiction [Member]
Deferred tax liabilities [Abstract]
State income tax credits, subject to expiration	1,600			1,600
CANADA | Subsidiaries [Member]
Deferred tax assets [Abstract]
Foreign net operating loss carryforward	5,137	$ 5,383		5,137		$ 5,383
Deferred tax liabilities [Abstract]
Foreign net operating loss carryforwards, subject to expiration	$ 23,300			$ 23,300
Scenario, Forecast [Member]
Effect of Tax Cuts and Jobs Act of 2017, Accounting Incomplete, Provisional [Abstract]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent			21.00%
Income Tax Rate Reconciliation [Abstract]
Statutory U.S. income tax rate (as a percent)			21.00%
[1]	Deferred tax assets in our foreign subsidiaries are primarily the result of net operating losses. As of each reporting date, management considers new evidence, both positive and negative, that could affect its view of the future realization of deferred tax assets. During fourth quarter 2016, because we achieved three years of cumulative pretax income in the Canadian tax jurisdiction and due to the implementation of a tax-planning strategy, management determined that there is sufficient positive evidence to conclude that it is more likely than not that the deferred tax assets are realizable and therefore released the valuation allowance in the amount of $9.9 million.

Net Income Per Common Share (De

Net Income Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended											12 Months Ended
	Dec. 31, 2017	[1]	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	[2]	Sep. 30, 2016	[3]	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Earnings Per Share [Abstract]
Net Income	$ 19,100		$ 31,700	$ 22,200	$ 10,000	$ 4,100		$ 10,000		$ 19,200	$ 5,000	$ 82,957	$ 38,254	$ 52,182
Computation of basic and diluted net income per common share
Weighted average common shares outstanding during the period (for basic calculation)												38,623	38,761	39,239
Dilutive effect of other potential common shares												451	164	116
Weighted average common shares and potential common shares (for diluted calculation)												39,074	38,925	39,355
Net income per common share - Basic	$ 0.49		$ 0.82	$ 0.57	$ 0.26	$ 0.11		$ 0.26		$ 0.50	$ 0.13	$ 2.15	$ 0.99	$ 1.33
Net income per common share - Diluted	$ 0.49		$ 0.81	$ 0.57	$ 0.26	$ 0.11		$ 0.26		$ 0.49	$ 0.13	$ 2.12	$ 0.98	$ 1.33
Stock Awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive stock awards												0	200	100
[1]	Fourth quarter 2017 results include an $8.1 million, or $0.21 per share, income tax benefit associated with the effects of the Tax Cuts and Jobs Act discussed further in Note 3, Income Taxes.
[2]	The following items impacted fourth quarter 2016 results:•$8.5 million, or $0.22 per share, income tax benefit primarily associated with the reversal of a valuation allowance on foreign deferred tax assets, net of other tax adjustments. For more information, see Note 3, Income Taxes.•$3.0 million, $0.08 per share, after-tax loss on the extinguishment of debt, as we refinanced our senior notes. For more information, see Note 7, Debt.•$2.4 million, or $0.06 per share, after-tax settlement expense associated with voluntary lump-sum payments to pension plan participants. For more information, see Note 9, Retirement and Benefit Plans.
[3]	Third quarter 2016 results include a $5.9 million, or $0.15 per share, after-tax loss on the extinguishment of debt, as we refinanced our senior notes. For more information, see Note 7, Debt.

Acquisitions (Details)

Acquisitions (Details) - Georgia-Pacific Engineered Wood Products Production Facilities [Member] - USD ($) $ / shares in Units, $ in Thousands		Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Purchase price of acquisition		$ 215,900
Purchase price post-closing adjustment			$ 300
Acquisition related costs			3,600	$ 1,600
Business Acquisition, Pro Forma Information [Abstract]
Sales			3,938,409	3,726,477
Net Income	[1]		$ 41,400	$ 54,425
Net income per common share - Basic			$ 1.07	$ 1.39
Net income per common share - Diluted			$ 1.06	$ 1.38
Term Loan Due 2026 [Member]
Business Acquisition [Line Items]
Acquisition related borrowings		75,000
Revolving Credit Facility [Member]
Business Acquisition [Line Items]
Acquisition related borrowings		$ 55,000
[1]	The pro forma financial information for the years ended December 31, 2016 and 2015, was adjusted to exclude $3.6 million and $1.6 million, respectively, of pre-tax acquisition-related costs for legal, accounting, and other advisory-related services.

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Goodwill [Abstract]
Balance at December 31, 2017 and 2016	$ 55,433	$ 55,433
Building Materials Distribution [Member]
Goodwill [Abstract]
Balance at December 31, 2017 and 2016	5,593	5,593
Wood Products [Member]
Goodwill [Abstract]
Balance at December 31, 2017 and 2016	$ 49,840	$ 49,840

Goodwill and Intangible Asset56

Goodwill and Intangible Assets Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Intangible Amortization Expense, Next Twelve Months	$ 700
Intangible Amortization Expense, Year Two	700
Intangible Amortization Expense, Year Three	700
Intangible Amortization Expense, Year Four	700
Intangible Amortization Expense, Year Five	700
Customer relationships, Accumulated amortization	(1,484)	$ (753)
Intangible assets [Abstract]
Intangible Assets, Gross (Excluding Goodwill)	16,550	16,300
Intangible Assets, Net (Excluding Goodwill)	15,066	15,547
Trade names and trademarks [Member]
Indefinite-lived Intangible Assets [Line Items]
Trade names and trademarks, Gross carrying amount	$ 8,900	8,900
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	11 years
Finite-Lived Intangible Assets, Gross	$ 7,650	7,400
Customer relationships, Accumulated amortization	(1,484)	(753)
Finite-Lived Intangible Assets, Net	$ 6,166	$ 6,647

Debt_Summary Table (Details)

Debt:Summary Table (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Deferred financing costs	$ (6,688,000)	$ (7,371,000)
Long-term debt	438,312,000	437,629,000
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross	0	0
Asset Based Credit Facility Term Loan [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross	50,000,000	50,000,000
Term Loan Due 2026 [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross	45,000,000	45,000,000
5.625% Senior Notes Due 2024 [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross	$ 350,000,000	$ 350,000,000

Debt_Five Year Maturity Table (

Debt:Five Year Maturity Table (Details) $ in Thousands	Dec. 31, 2017USD ($)
Debt Disclosure [Abstract]
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months	$ 0
Long-term Debt, Maturities, Repayments of Principal in Year Two	0
Long-term Debt, Maturities, Repayments of Principal in Year Three	0
Long-term Debt, Maturities, Repayments of Principal in Year Four	0
Long-term Debt, Maturities, Repayments of Principal in Year Five	50,000
Long-term Debt, Maturities, Repayments of Principal after Year Five	$ 395,000

Debt_Asset-Based Credit Facilit

Debt:Asset-Based Credit Facility (Details) - USD ($)	5 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	May 15, 2015
AssetBasedCreditFacility [Member]
Line of Credit Facility [Line Items]
Fixed charge coverage ratio requirement, if availability falls below 10% of aggregate lending commitments (as a percent)		100.00%
Threshold of availability as a percentage of aggregate lending commitments, below which 1:1 fixed charge coverage ratio must be met	10.00%	10.00%
Threshold of availability, below which 1:1 fixed charge coverage ratio must be met	$ 37,000,000	$ 37,000,000
Current availability	$ 349,800,000	$ 349,800,000
Dividend restriction, single threshold, percentage of aggregate Revolver Commitments	25.00%	25.00%
Dividend restriction, combination thresholds, percentage of aggregate Revolver Commitments	15.00%	15.00%
Dividend restriction, combination thresholds, fixed-charge coverage ratio (as a percent)		100.00%
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity				$ 370,000,000
Commitment fee rate (as a percentage)	0.25%
Amount outstanding on Revolving Credit Facility	$ 0	$ 0	$ 0
Letters of credit outstanding	$ 5,900,000	5,900,000	$ 5,900,000
Revolving Credit Facility, Minimum Amount Outstanding During Period		0
Revolving Credit Facility, Maximum Amount Outstanding During Period		$ 89,200,000
Revolving Credit Facility, Average Interest Rates During Period		2.25%
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%
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%
Revolving Credit Facility [Member] | Base Rate [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable interest rate		0.25%
Revolving Credit Facility [Member] | Base Rate [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable interest rate		0.75%
Asset Based Credit Facility Term Loan [Member]
ABL Term Loan
Debt Instrument, Face Amount				$ 50,000,000
Debt Instrument, Interest Rate During Period		2.83%
Debt Instrument, Interest Rate During Period With Patronage Credits		2.10%
Asset Based Credit Facility Term Loan [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable interest rate		1.75%
Asset Based Credit Facility Term Loan [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable interest rate		2.25%
Asset Based Credit Facility Term Loan [Member] | Base Rate [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable interest rate		0.75%
Asset Based Credit Facility Term Loan [Member] | Base Rate [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable interest rate		1.25%

Debt_Term Loan (Details)

Debt:Term Loan (Details) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2017USD ($)Integer9Integer8	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Mar. 30, 2016USD ($)
Debt Instrument [Line Items]
Repayments of Long-term Debt		$ 410,400	$ 754,071	$ 0
Term Loan Due 2026 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount					$ 75,000
Debt Instrument, Periodic Payment, Principal		$ 10,000
Debt Instrument, Date of First Required Payment		Mar. 30, 2022
Debt Instrument, Frequency of Periodic Payment		annual
Repayments of Long-term Debt	$ 30,000		30,000
Debt Instrument, Unused Borrowing Capacity, Amount	$ 30,000		$ 30,000
Number of reborrowing instances allowed | Integer8		3
Minimum reborrowing amounts		$ 10,000
Debt Instrument, Unused Borrowing Capacity, Fee (as a percentage)		0.325%
Debt Instrument, Covenant, Capitalization Ratio, Maximum (as a percent)		60.00%
Debt Instrument, Covenant, Consolidated Net Worth, Minimum		$ 350,000
Debt Instrument, Covenant, Available Liquidity, Minimum		100,000
Threshold of amount of capital expenditures made during four consecutive quarters, maximum		$ 50,000
Number of Consecutive Quarters Within Which Maixmum Threshold Amount Of Capital Expenditures Applies | Integer9		4
Dividend restriction, interest coverage ratio (as a percent)		300.00%
Dividend restriction, fixed-charge coverage ratio (as a percent)		100.00%
Debt Instrument, Interest Rate During Period		2.95%
Debt Instrument, Interest Rate During Period With Patronage Credits		2.20%
Term Loan Due 2026 [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Debt Instrument [Line Items]
Basis spread on variable interest rate		1.875%
Term Loan Due 2026 [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Debt Instrument [Line Items]
Basis spread on variable interest rate		2.125%
Term Loan Due 2026 [Member] | Base Rate [Member] | Minimum [Member]
Debt Instrument [Line Items]
Basis spread on variable interest rate		0.875%
Term Loan Due 2026 [Member] | Base Rate [Member] | Maximum [Member]
Debt Instrument [Line Items]
Basis spread on variable interest rate		1.125%

Debt_2024 Notes (Details)

Debt:2024 Notes (Details) - USD ($) $ in Thousands	Nov. 01, 2016	Aug. 29, 2016	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Loss on extinguishment of debt			$ (3,000)	$ (5,900)	$ 0	$ (14,304)	$ 0
5.625% Senior Notes Due 2024 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount		$ 350,000
Interest rate		5.625%			5.625%
Dividend restriction, consolidated coverage ratio (as a percent)					200.00%
6.375% Senior Notes Due 2020 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount		$ 300,000
Interest rate		6.375%
Extinguishment of Debt, Amount	$ 115,500	$ 184,500
Loss on extinguishment of debt						(14,300)
Debt extinguishment premiums paid						(11,300)
Write off of Deferred Debt Issuance Cost						$ (3,000)

Debt_Cash Paid for Interest (De

Debt:Cash Paid for Interest (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Debt Disclosure [Abstract]
Interest Paid, Net	$ 23.5	$ 21	$ 20.6

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Leases [Abstract]
Operating leases, rent expense	$ 19,300	$ 18,200	$ 18,100
Future Minimum Lease Payments [Abstract]
2,018	15,137
2,019	14,538
2,020	14,185
2,021	12,635
2,022	11,129
Thereafter	58,658
Total	$ 126,282

Defined Contribution Plans (Det

Defined Contribution Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Contribution Plan Disclosure [Line Items]
Employer matching contribution, percentage of employees' pay	4.00%
Contributions paid	$ 15.9	$ 11.4	$ 10.1
Minimum [Member]
Defined Contribution Plan Disclosure [Line Items]
Percentage Contributed for Additional Performance Target	1.00%
Maximum [Member]
Defined Contribution Plan Disclosure [Line Items]
Percentage Contributed for Additional Performance Target	2.00%

Deferred Compensation Plan (Det

Deferred Compensation Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Deferred Compensation Plans [Line Items]
Imputed interest rate credited to the Deferred Compensation Plan participant's account as a percentage to Moody's Composite Average of Yields on Corporate Bonds	130.00%
Interest expense	$ 25,370	$ 26,692	$ 22,532
Accrued liabilities compensation and benefits [Member]
Deferred Compensation Plans [Line Items]
Deferred compensation liability	1,600	500
Other compensation and benefits [Member]
Deferred Compensation Plans [Line Items]
Deferred compensation liability	14,800	13,200
Deferred compensation arrangement with individual [Member]
Deferred Compensation Plans [Line Items]
Interest expense	$ 800	$ 700	$ 600

Postretirement Benefit Plans (D

Postretirement Benefit Plans (Details)	5 Months Ended	7 Months Ended	12 Months Ended				19 Months Ended
	May 31, 2017USD ($)	Dec. 31, 2017USD ($)employee	Dec. 31, 2017USD ($)employee	Dec. 31, 2016USD ($)employee	Dec. 31, 2015USD ($)employee	May 31, 2015USD ($)	Dec. 31, 2016USD ($)employee
Multiemployer Defined Contributory Trust Plan [Member]
Multiemployer Plans [Line Items]
Number of employees in plan | employee		1,365	1,365	1,369	1,431		1,369
Required employer's contribution per hour per active employee			$ 0.80	$ 0.80	$ 0.75
Required defined contributory trust contribution, percent of earnings			4.50%	4.00%	4.00%
Period Contributions			$ 2,800,000	$ 2,800,000	$ 2,800,000
Multiemployer Health and Welfare Plan [Member]
Multiemployer Plans [Line Items]
Number of employees in plan | employee		649	649	658	651		658
Required employer's contribution per hour per active employee	$ 5.80	$ 6.10				$ 5.25	$ 5.50
Period Contributions			$ 8,100,000	$ 7,600,000	$ 7,600,000

Defined Benefit Plans (Details)

Defined Benefit Plans (Details) $ in Thousands		Nov. 01, 2016USD ($)	May 15, 2015USD ($)	Mar. 09, 2015USD ($)	Dec. 31, 2016USD ($)		Dec. 31, 2016USD ($)	May 14, 2015	[6]	Dec. 31, 2015USD ($)		Oct. 31, 2016USD ($)		Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)Integer4Integer5Integer7	Dec. 31, 2016USD ($)		Dec. 31, 2015USD ($)
Retirement Benefits [Abstract]
Number of qualified defined benefit pension plan | Integer4															1
Number of plans for hourly employees merged to the qualified defined benefit pension plan | Integer4															2
Change in Benefit Obligation
Benefit obligation at beginning of year												$ 484,079		$ 483,525	$ 460,192	$ 484,079
Service cost															1,204	1,127		$ 739
Interest cost															17,542	18,798		19,067
Actuarial loss															26,112	154
Benefits Paid															(21,525)	(43,966)	[1]
Benefit obligation at end of year					$ 460,192		$ 460,192			$ 484,079					483,525	460,192		484,079
Change in plan assets
Fair value of plan assets at beginning of year												$ 399,462		$ 422,255	389,440	399,462
Actual return on plan assets															52,147	30,100
Employer contributions															2,193	3,844
Benefits paid															(21,525)	(43,966)	[1]
Fair value of plan assets at end of year					389,440		389,440			$ 399,462					422,255	389,440		399,462
Underfunded status					(70,752)		(70,752)								(61,270)	(70,752)
Amounts recognized on our Conolidated Balance Sheets
Current liabilities					(804)		(804)								(715)	(804)
Noncurrent liabilities					(69,948)		(69,948)								(60,555)	(69,948)
Net liability					(70,752)		(70,752)								(61,270)	(70,752)
Amounts recognized in accumulated other comprehensive loss
Net actuarial loss					59,540		59,540								50,787	59,540
Prior service cost					0		0								0	0
Net loss recognized					59,540		59,540								50,787	59,540
Defined Benefit Plan, lump-sum cash settlement		$ 21,000
Accumulated benefit obligation					$ 460,200		460,200								483,500	460,200
Net Periodic Benefit Cost and Other Amounts Recognized in Other Comprehensive (Income) Loss
Service cost															1,204	1,127		739
Interest cost															17,542	18,798		19,067
Expected return on plan assets															(18,968)	(20,324)		(22,366)
Amortization of actuarial (gain) loss															1,686	2,484		4,884
Plan settlement/curtailment expense		$ 3,900					$ 2,400								0	4,155	[2]	501
Net periodic benefit cost															1,464	6,240		2,825
Changes in plan assets and benefit obligations recognized in other comprehensive (income) loss
Net actuarial gain															(7,067)	(9,622)		(8,406)
Amortization of actuarial loss	[3]														(1,686)	(2,484)		(4,884)
Effects of settlements	[3]														0	(4,155)		(501)
Total recognized in other comprehensive income															(8,753)	(16,261)		(13,791)
Total recognized in net periodic cost and other comprehensive income															(7,289)	$ (10,021)		$ (10,966)
Defined Benefit Plans, Estimated Future Net Periodic Benefit Cost For The Next Year															1,800
Defined Benefit Plan, Future Amortization of Loss															$ (3,300)
Weighted Average Assumptions Used in Measurement of Benefit Obligation
Discount rate					3.90%		3.90%								3.40%	3.90%
Rate of compensation increases	[4]				0.00%		0.00%								0.00%	0.00%
Weighted Average Assumptions Used in Measurement of Net Periodic Benefit Cost
Discount rate					3.45%	[5]		3.75%		3.90%	[6]	4.05%	[5]		3.90%
Expected long-term rate of return on plan assets					5.10%	[5]		6.15%		5.85%	[6]	5.10%	[5]		5.00%
Rate of compensation increases	[4]														0.00%	0.00%		0.00%
Pension Contributions
Number of real property contributed to the qualified defined benefit pension plan | Integer7															4
Contributed properties leaseback transaction lease term															10 years
Number of extension options for contributed properties | Integer5															2
Extension terms of contributed properties															5 years
Annual rent escalation rate for contributed properties															2.00%
Pension contributions			$ 40,000	$ 10,000											$ 2,193	$ 3,844		$ 54,257
Lease payments included in pension contributions															1,400	$ 1,400		$ 1,300
Estimated Future Contributions
Estimated 2018 contributions															2,000
Expected Future Benefit Payments
2,018															22,702
2,019															23,768
2,020															24,501
2,021															25,272
2,022															25,885
Years 2023-2027															$ 134,600
Equity Securities [Member]
Weighted Average Assumptions Used in Measurement of Net Periodic Benefit Cost
Defined Benefit Plan, Actual Plan Asset Allocations															41.00%
Large-Cap U.S. equity securities [Member]
Target Plan Asset Allocation
Pension plan asset target allocation															21.00%
Small- and mid-cap U.S. equity securities [Member]
Target Plan Asset Allocation
Pension plan asset target allocation															4.00%
International Equity Securities [Member]
Target Plan Asset Allocation
Pension plan asset target allocation															15.00%
Fixed Income Securities [Member]
Weighted Average Assumptions Used in Measurement of Net Periodic Benefit Cost
Defined Benefit Plan, Actual Plan Asset Allocations															47.00%
Target Plan Asset Allocation
Pension plan asset target allocation															54.00%
Hedge Fund [Member]
Weighted Average Assumptions Used in Measurement of Net Periodic Benefit Cost
Defined Benefit Plan, Actual Plan Asset Allocations															6.00%
Target Plan Asset Allocation
Pension plan asset target allocation															6.00%
Real Estate Funds [Member]
Weighted Average Assumptions Used in Measurement of Net Periodic Benefit Cost
Defined Benefit Plan, Actual Plan Asset Allocations															6.00%
Scenario, Forecast [Member]
Weighted Average Assumptions Used in Measurement of Net Periodic Benefit Cost
Expected long-term rate of return on plan assets														4.75%
[1]	Benefits paid during the year ended December 31, 2016 include approximately $21 million of lump-sum cash payments to certain terminated vested participants in settlement of pension obligations.
[2]	Plan settlement expense during the year ended December 31, 2016 includes a $3.9 million settlement charge related to lump-sum cash payments to certain terminated vested participants in settlement of pension obligations.
[3]	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 9, Retirement and Benefit Plans.
[4]	Pension benefits for all salaried employees are frozen, resulting in an assumption for the rate of compensation increase of zero. In addition to the salaried benefits being frozen, there are currently no scheduled increases in pension benefit rates applicable to past service covering a minimal amount of hourly employees who continue to accrue benefits.
[5]	Prior to the remeasurement of our qualified defined benefit pension plan on November 1, 2016, the discount rate and expected rate of return on plan assets were 4.05% and 5.10%. The discount rate and expected rate of return on plan assets after the November 1, 2016 remeasurement were 3.45% and 5.10%, respectively.
[6]	Prior to the remeasurement of our qualified defined benefit pension plan on May 15, 2015, the discount rate and expected rate of return on plan assets were 3.75% and 6.15%. The discount rate and expected rate of return on plan assets after the May 15, 2015 remeasurement were 3.90% and 5.85%, respectively.

Fair Value Measurements of Plan

Fair Value Measurements of Plan Assets (Details) $ in Thousands		12 Months Ended
		Dec. 31, 2017USD ($)days	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets		$ 422,255	$ 389,440	$ 399,462
Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Actual Plan Asset Allocations		41.00%
Period of Notice Required to Redeem Investments		1 day
Fixed Income Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Actual Plan Asset Allocations		47.00%
Period of Notice Required to Redeem Investments		1 day
Hedge Fund [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Actual Plan Asset Allocations		6.00%
Real Estate Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Actual Plan Asset Allocations		6.00%
Threshold Calendar Days of Notice Required to Redeem Investments | days		110
Receivables and Accruals Net [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets		$ 1,329	1,293
Fair Value Inputs Level 1, 2, and 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets		368,011	338,061
Fair Value Inputs Level 1, 2, and 3 [Member] | Large-Cap U.S. equity securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[1]	93,021	88,686
Fair Value Inputs Level 1, 2, and 3 [Member] | Small- and mid-cap U.S. equity securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[2]	17,187	16,021
Fair Value Inputs Level 1, 2, and 3 [Member] | International Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[3]	59,937	59,675
Fair Value Inputs Level 1, 2, and 3 [Member] | Fixed Income Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[4]	197,866	173,679
Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets		0	0
Level 1 [Member] | Large-Cap U.S. equity securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[1]	0	0
Level 1 [Member] | Small- and mid-cap U.S. equity securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[2]	0	0
Level 1 [Member] | International Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[3]	0	0
Level 1 [Member] | Fixed Income Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[4]	0	0
Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets		368,011	338,061
Level 2 [Member] | Large-Cap U.S. equity securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[1],[5]	93,021	88,686
Level 2 [Member] | Small- and mid-cap U.S. equity securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[2],[5]	17,187	16,021
Level 2 [Member] | International Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[3],[5]	59,937	59,675
Level 2 [Member] | Fixed Income Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[4],[5]	197,866	173,679
Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets		0	0
Level 3 [Member] | Large-Cap U.S. equity securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[1]	0	0
Level 3 [Member] | Small- and mid-cap U.S. equity securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[2]	0	0
Level 3 [Member] | International Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[3]	0	0
Level 3 [Member] | Fixed Income Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[4]	0	0
Fair Value Measured At Net Asset Value Per Share [Member] | Hedge Fund [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[6]	27,021	25,823
Fair Value Measured At Net Asset Value Per Share [Member] | Real Estate Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan fair value of plan assets	[7]	$ 25,894	$ 24,263
[1]	Invested in the Russell Large Cap U.S. Equity Fund at December 31, 2017 and 2016. The fund seeks returns that exceed the Russell 1000 Index by investing in large-capitalization stocks of the U.S. stock market. In addition, at December 31, 2017 and 2016, our investments in this category included the Russell 1000 Index Fund, which seeks to track the investment results of an index composed of large- and mid-capitalization stocks of the U.S. stock market.
[2]	Invested in the Russell Equity II Fund. The fund seeks returns that exceed the Russell 2500 Index by investing in the small- and mid-capitalization stocks of the U.S. stock market.
[3]	Invested in the Russell International Fund with Active Currency at December 31, 2017 and 2016, which benchmarks against the Russell Developed ex-U.S. Large Cap Index Net and seeks favorable total returns and additional diversification through investment in non-U.S. equity securities and active currency management. The fund participates primarily in the stock markets of Europe and the Pacific Rim and seeks to opportunistically add value through active investment in foreign currencies. In addition, at December 31, 2017 and 2016, our investments in this category included the Russell Emerging Market Fund, which benchmarks against the Russell Emerging Markets Index and is designed to maintain a broadly diversified exposure to emerging market countries.
[4]	Invested in the Russell Long Duration Fixed Income Fund at December 31, 2017 and 2016, which is designed to provide maximum total return through diversified strategies including sector rotation, modest interest rate timing, security selection, and tactical use of high-yield, emerging market bonds and other non-index securities. In addition, at December 31, 2017 and 2016, our investments in this category included the Russell Multi-Manager Bond Fund. The fund seeks to outperform the Barclays Capital U.S. Aggregate Bond Index over a full market cycle. The fund is designed to provide current income and, as a secondary objective, capital appreciation through a variety of diversified strategies, including sector rotation, modest interest rate timing, security selection, and tactical use of high-yield and emerging market bonds.
[5]	Equity and fixed-income securities represent common collective trusts managed and valued by Russell Trust Company, the administrator of the funds. While the underlying assets are actively traded on an exchange, the funds are not. The investments in equity and fixed-income securities are considered to have a readily determinable fair value because the fair value per share (unit) is determined and published and is the basis for current transactions. We have the ability to redeem these equity and fixed-income securities with a one-day notice.
[6]	Invested in the AQR Delta Offshore Fund. The fund seeks to produce high risk-adjusted returns while targeting a low long-term average correlation to traditional markets. The fund invests internationally in a broad range of instruments, including, but not limited to, equities, currencies, convertible securities, futures, forwards, options, swaps, and other derivative products. The fair value of the hedge fund is estimated using the net asset value (NAV) of the investment as a practical expedient for fair value. We have the ability to redeem these investments at NAV within the near term. The fund is classified outside the fair value hierarchy tables because fair value is measured using the NAV per share practical expedient.
[7]	Invested in the Russell Real Estate Equity Fund. The fund seeks to obtain favorable total return through income and growth, and to outperform the NCREIF Open-End Diversified Core Equity Fund Index - Equal Weight. Real estate investments include those in limited partnerships, limited liability companies, and real estate investment trusts consisting of private real estate investments including office, apartment, retail, industrial, and other commercial properties. The fair value of the real estate fund is estimated using NAV of the investment as a practical expedient for fair value. Amounts realized on the sale of these investments may differ from the calculated values. We have the ability to redeem the real estate investments with a 110-calendar-day written notice prior to a quarterly trade date. The fund is classified outside the fair value hierarchy tables because fair value is measured using the NAV per share practical expedient. In November 2017, the RFIC provided notice to Russell to liquidate our position in the real estate fund and expects to transition the available proceeds to fixed-income securities early in second quarter 2018.

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) $ / shares in Units, $ in Thousands		1 Months Ended			12 Months Ended
		Feb. 28, 2017stock_awards	Feb. 29, 2016stock_awards	Feb. 28, 2015stock_awards	Dec. 31, 2017USD ($)tranch$ / sharesshares	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 31, 2015USD ($)$ / sharesshares
Stock-Based Compensation [Abstract]
Maximum number of shares approved for issuance under stock-based compensation plan					3,700,000
Number of types of stock-based awards granted (in types) | stock_awards		2	2	2
Number of shares available for future issuance under stock-based compensation plan					2,700,000
Fair market value of PSUs and RSUs vested | $					$ 8,500	$ 2,800	$ 4,900
Stock-based compensation expense | $					9,730	8,177	5,825
Tax benefit from compensation expense | $					2,500	$ 3,100	$ 2,200
Unrecognized compensation expense | $					$ 10,700
Unrecognized Compensation, Period for Recognition					1 year 8 months
Stock-Based Compensation Awards [Abstract]
Performance Shares Target Percentage Earned							63.00%
Officer [Member]
Stock-Based Compensation Awards [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%
Performance Shares Target Percentage Earned, officers						97.00%
Other employees [Member]
Stock-Based Compensation Awards [Abstract]
Performance Shares that could be awarded, as a percentage of target amount, minimum					0.00%
Performance Shares that could be awarded, as a percentage of target amount, maximum					200.00%
Performance Shares Target Percentage Earned						104.00%
Performance Shares [Member]
Stock-Based Compensation [Abstract]
Stock-based compensation expense | $					$ 4,923	$ 4,114	$ 2,295
Stock-Based Compensation Awards [Abstract]
PSUs forfeited during the period due to the full performance condition not being achieved					8,457
Number of shares [Abstract]
Outstanding, December 31, 2016					448,500
Granted					178,021	418,344	116,636
Performance condition adjustment	[1]				5,175
Vested					(118,138)
Forfeited	[2]				(26,398)
Outstanding, December 31, 2017					487,160	448,500
Weighted Average Grant Date Fair Value [Abstract]
Outstanding, December 31, 2016 | $ / shares					$ 18.16
Granted | $ / shares					27.05	$ 16.56	$ 36.17
Performance condition adjustment | $ / shares					16.56
Vested | $ / shares					20.44
Forfeited | $ / shares					19.63
Outstanding, December 31, 2017 | $ / shares					$ 20.76	$ 18.16
Performance Shares [Member] | Officer [Member]
Stock-Based Compensation Awards [Abstract]
Vesting period (in years)					3 years
Performance Shares [Member] | Other employees [Member]
Stock-Based Compensation Awards [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 | $					$ 4,807	$ 3,982	$ 2,995
Number of shares [Abstract]
Outstanding, December 31, 2016					387,287
Granted					214,035	335,820	140,167
Vested					(182,489)
Forfeited					(15,581)
Outstanding, December 31, 2017					403,252	387,287
Weighted Average Grant Date Fair Value [Abstract]
Outstanding, December 31, 2016 | $ / shares					$ 19.73
Granted | $ / shares					27.10	$ 16.73	$ 36.16
Vested | $ / shares					20.79
Forfeited | $ / shares					22.41
Outstanding, December 31, 2017 | $ / shares					$ 23.06	$ 19.73
Restricted Stock Units (RSUs) [Member] | Officers and other employees [Member]
Stock-Based Compensation Awards [Abstract]
Number of equal tranches for annual vesting (in tranches) | tranch					3
Restricted Stock Units (RSUs) [Member] | Nonemployee Directors [Member]
Stock-Based Compensation Awards [Abstract]
Vesting period (in years)					1 year
Employee Stock Option [Member]
Stock-Based Compensation [Abstract]
Stock-based compensation expense | $					$ 0	$ 81	$ 535
[1]	Amount represents additional PSU's earned during the year ended December 31, 2017, based on the performance condition adjustment, as other employees earned 104% of the target based Boise Cascade's 2016 EBITDA.
[2]	Total PSUs forfeited during the year ended December 31, 2017, includes 8,457 shares related to the performance condition adjustment, as officers earned 97% of the target based on Boise Cascade’s 2016 ROIC.

Stockholders' Equity_Shares and

Stockholders' Equity:Shares and Dividends (Details) - USD ($) $ / shares in Units, $ in Thousands	Feb. 07, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Common Stock, Number of Shares, Par Value and Other Disclosures [Abstract]
Common stock, authorized		300,000,000	300,000,000
Common stock, issued		43,747,805	43,519,647
Common stock, outstanding		38,580,732	38,352,574
Common stock dividends, per share	$ 0.07	$ 0.07	$ 0	$ 0
Dividends paid on common stock		$ (2,701)	$ 0	$ 0
Preferred Stock, Number of Shares, Par Value and Other Disclosures [Abstract]
Preferred stock, authorized		50,000,000	50,000,000
Preferred Stock, issued		0	0
Preferred Stock, outstanding		0	0

Stockholders' Equity_Stock Repu

Stockholders' Equity:Stock Repurchase (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Feb. 25, 2015
Equity, Class of Treasury Stock [Line Items]
Treasury Stock, Value, Acquired, Cost Method		$ 10,268	$ 23,711
ShareRepurchaseProgram2015 [Member]
Equity, Class of Treasury Stock [Line Items]
Stock Repurchase Program, Number of Shares Authorized to be Repurchased				2,000,000
Treasury stock, shares acquired	0	580,100	722,911
Treasury Stock, Value, Acquired, Cost Method		$ 10,300	$ 23,700
Treasury Stock Acquired, Average Cost Per Share		$ 17.70	$ 32.80
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased	696,989

Stockholders' Equity_Accumulate

Stockholders' Equity:Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning Balance, net of taxes		$ 580,004	$ 534,670	$ 492,388
Net actuarial gain, current-period changes, before taxes		7,067	9,622	8,406
Amortization of actuarial loss, amounts reclassified from accumulated other comprehensive loss, before taxes	[1]	1,686	2,484	4,884
Effect of settlements, amounts reclassified from accumulated other comprehensive loss, before taxes	[1]	0	4,155	501
Income taxes		(2,443)	(6,258)	(5,308)
Ending Balance, net of taxes		674,549	580,004	534,670
Accumulated Other Comprehensive Loss [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning Balance, net of taxes		(83,012)	(93,015)	(101,498)
Ending Balance, net of taxes		$ (76,702)	$ (83,012)	$ (93,015)
[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 9, Retirement and Benefit Plans.

Transactions with Related Par73

Transactions with Related Parties (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
LouisianaTimberProcurementCompanyLLC [Member] | Packaging Corporation of America (PCA) [Member]
Related Party Transaction [Line Items]
Variable Interest Entity, Ownership Percentage	50.00%
LouisianaTimberProcurementCompanyLLC [Member] | Unconsolidated variable interest entity [Member]
Related Party Transaction [Line Items]
Variable Interest Entity, Ownership Percentage	50.00%
Equity Method Investee [Member] | Unconsolidated variable interest entity [Member]
Related Party Transaction [Line Items]
Revenue from Related Parties	$ 16.6	$ 17.4	$ 20.7
Related parties amount in cost of sales	$ 86.4	$ 87.2	$ 88.8

Financial Instrument Risk Finan

Financial Instrument Risk Financial Instruments Risk (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Mar. 31, 2016	Mar. 30, 2016	Feb. 16, 2016
Interest Rate Derivatives [Abstract]
Long-term debt	$ 437,629	$ 438,312	$ 437,629
Repayment of Term Loan		410,400	754,071	$ 0
Term Loans Due 2022 and 2026 [Member]
Interest Rate Derivatives [Abstract]
Long-term debt	95,000	95,000	95,000
Debt Instrument, Face Amount		125,000
Term Loan Due 2026 [Member]
Interest Rate Derivatives [Abstract]
Repayment of Term Loan	30,000		30,000
Debt Instrument, Face Amount						$ 75,000
Interest Rate Swap [Member] | Not Designated as Hedging Instrument [Member] | Level 2 [Member] | Other Assets [Member]
Interest Rate Derivatives [Abstract]
Fair value of interest rate swap agreements, Asset	$ 4,200	$ 4,700	$ 4,200
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 amount							$ 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 amount					$ 75,000
Interest rate swaps, fixed interest rate					1.256%

Segment Sales to External Custo

Segment Sales to External Customers by Product Line (Details) $ in Thousands	3 Months Ended											12 Months Ended
	Dec. 31, 2017USD ($)	[1]	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)	[2]	Sep. 30, 2016USD ($)	[3]	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2017USD ($)segment	Dec. 31, 2016USD ($)segment	Dec. 31, 2015USD ($)segment
Segment Reporting [Abstract]
Number of Reportable Segments | segment												2	3	3
Sales to external customers [Line Items]
Revenue from External Customers	$ 1,092,000		$ 1,226,600	$ 1,138,900	$ 974,400	$ 919,500		$ 1,067,200		$ 1,043,800	$ 880,700	$ 4,431,991	$ 3,911,215	$ 3,633,415
Non-US [Member]
Sales to external customers [Line Items]
Revenue from External Customers												94,000	71,000	85,000
Wood Products and Building Materials Distribution [Member]
Sales to external customers [Line Items]
Revenue from External Customers												$ 4,432,000	3,910,800	3,633,400
Wood Products [Member]
Sales to external customers [Line Items]
Intersegment sales as a percentage to total sales (as a percent)												52.00%
Revenue from External Customers												$ 658,300	683,600	742,300
Wood Products [Member] | Engineered wood products [Member]
Sales to external customers [Line Items]
Revenue from External Customers												102,700	154,400	127,200
Wood Products [Member] | Plywood and veneer [Member]
Sales to external customers [Line Items]
Revenue from External Customers												324,400	316,800	385,500
Wood Products [Member] | Lumber [Member]
Sales to external customers [Line Items]
Revenue from External Customers												87,600	87,200	96,500
Wood Products [Member] | Byproducts [Member]
Sales to external customers [Line Items]
Revenue from External Customers												53,200	56,000	62,000
Wood Products [Member] | Particleboard [Member]
Sales to external customers [Line Items]
Revenue from External Customers												46,000	49,300	51,600
Wood Products [Member] | Other [Member]
Sales to external customers [Line Items]
Revenue from External Customers												44,400	19,900	19,500
Building Materials Distribution [Member]
Sales to external customers [Line Items]
Revenue from External Customers												3,773,700	3,227,200	2,891,100
Building Materials Distribution [Member] | Commodity [Member]
Sales to external customers [Line Items]
Revenue from External Customers												1,808,200	1,503,000	1,343,400
Building Materials Distribution [Member] | General line [Member]
Sales to external customers [Line Items]
Revenue from External Customers												1,269,500	1,141,900	1,037,800
Building Materials Distribution [Member] | Engineered wood products [Member]
Sales to external customers [Line Items]
Revenue from External Customers												$ 696,000	$ 582,300	$ 509,900
[1]	Fourth quarter 2017 results include an $8.1 million, or $0.21 per share, income tax benefit associated with the effects of the Tax Cuts and Jobs Act discussed further in Note 3, Income Taxes.
[2]	The following items impacted fourth quarter 2016 results:•$8.5 million, or $0.22 per share, income tax benefit primarily associated with the reversal of a valuation allowance on foreign deferred tax assets, net of other tax adjustments. For more information, see Note 3, Income Taxes.•$3.0 million, $0.08 per share, after-tax loss on the extinguishment of debt, as we refinanced our senior notes. For more information, see Note 7, Debt.•$2.4 million, or $0.06 per share, after-tax settlement expense associated with voluntary lump-sum payments to pension plan participants. For more information, see Note 9, Retirement and Benefit Plans.
[3]	Third quarter 2016 results include a $5.9 million, or $0.15 per share, after-tax loss on the extinguishment of debt, as we refinanced our senior notes. For more information, see Note 7, Debt.

Segment Information (Details)

Segment Information (Details) $ in Thousands		3 Months Ended											12 Months Ended
		Dec. 31, 2017USD ($)		Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)		Sep. 30, 2016USD ($)	[3]	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)Integer3		Dec. 31, 2015USD ($)
Segment Reporting Information
Sales		$ 1,092,000	[1]	$ 1,226,600	$ 1,138,900	$ 974,400	$ 919,500	[2]	$ 1,067,200		$ 1,043,800	$ 880,700	$ 4,431,991	$ 3,911,215		$ 3,633,415
Income from operations		21,600	[1]	$ 56,000	$ 42,400	$ 21,100	(3,000)	[2]	$ 31,300		$ 37,900	$ 13,400	141,153	79,578		103,189
Depreciation and amortization													80,379	72,847		55,578
Capital expenditures													75,450	299,483		87,526
Assets		1,607,193					1,439,197						1,607,193	1,439,197
Acquisitions of businesses and facilities													0	215,900		0
Wood Products [Member]
Segment Reporting Information
Sales													658,300	683,600		742,300
Depreciation and amortization													63,115	57,521		43,272
Capital expenditures													54,600	282,403	[4]	68,757
Assets		783,533					781,672						783,533	781,672
Acquisitions of businesses and facilities														$ 215,900
Number of Manufacturing Facilities Acquired | Integer3														2
Building Materials Distribution [Member]
Segment Reporting Information
Sales													3,773,700	$ 3,227,200		2,891,100
Depreciation and amortization													15,504	13,762		11,937
Capital expenditures													19,301	15,846		14,509
Assets		635,208					548,114						635,208	548,114
Operating Segments [Member]
Segment Reporting Information
Income from operations													170,389	110,288		124,972
Operating Segments [Member] | Wood Products [Member]
Segment Reporting Information
Sales													1,373,760	1,280,415		1,282,113
Income from operations													53,629	25,929		64,221
Operating Segments [Member] | Building Materials Distribution [Member]
Segment Reporting Information
Sales													3,773,810	3,227,207		2,891,302
Income from operations													116,760	84,359		60,751
Intersegment eliminations and other [Member]
Segment Reporting Information
Sales	[5]												(715,579)	(596,407)		(540,000)
Corporate, Non-Segment [Member]
Segment Reporting Information
Income from operations													(29,236)	(30,710)		(21,783)
Depreciation and amortization													1,760	1,564		369
Capital expenditures													1,549	1,234		$ 4,260
Assets		$ 188,452					$ 109,411						$ 188,452	$ 109,411
[1]	Fourth quarter 2017 results include an $8.1 million, or $0.21 per share, income tax benefit associated with the effects of the Tax Cuts and Jobs Act discussed further in Note 3, Income Taxes.
[2]	The following items impacted fourth quarter 2016 results:•$8.5 million, or $0.22 per share, income tax benefit primarily associated with the reversal of a valuation allowance on foreign deferred tax assets, net of other tax adjustments. For more information, see Note 3, Income Taxes.•$3.0 million, $0.08 per share, after-tax loss on the extinguishment of debt, as we refinanced our senior notes. For more information, see Note 7, Debt.•$2.4 million, or $0.06 per share, after-tax settlement expense associated with voluntary lump-sum payments to pension plan participants. For more information, see Note 9, Retirement and Benefit Plans.
[3]	Third quarter 2016 results include a $5.9 million, or $0.15 per share, after-tax loss on the extinguishment of debt, as we refinanced our senior notes. For more information, see Note 7, Debt.
[4]	Capital spending in 2016 for Wood Products includes $215.9 million for the acquisition of two EWP facilities.
[5]	Primarily represents intersegment sales from our Wood Products segment to our Building Materials Distribution segment.

Commitments, Legal Proceeding77

Commitments, Legal Proceedings and Contingencies, and Guarantees:Commitments (Details) $ in Millions	Dec. 31, 2017USD ($)
Inventories [Member]
Unrecorded Unconditional Purchase Obligation [Line Items]
Unrecorded Unconditional Purchase Obligation	$ 72

Commitments, Legal Proceeding78

Commitments, Legal Proceedings and Contingencies, and Guarantees:Guarantees (Details) - 5.625% Senior Notes Due 2024 [Member] - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Aug. 29, 2016
Guarantor Obligations [Line Items]
Interest rate	5.625%		5.625%
Long-term Debt, Gross	$ 350,000	$ 350,000

Quarterly Results of Operatio79

Quarterly Results of Operations (unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	Nov. 01, 2016	Dec. 31, 2017		Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016		Sep. 30, 2016		Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Sales		$ 1,092,000	[1]	$ 1,226,600	$ 1,138,900	$ 974,400	$ 919,500	[2]	$ 1,067,200	[3]	$ 1,043,800	$ 880,700	$ 4,431,991		$ 3,911,215		$ 3,633,415
Income (loss) from operations		21,600	[1]	56,000	42,400	21,100	(3,000)	[2]	31,300	[3]	37,900	13,400	141,153		79,578		103,189
Net Income		$ 19,100	[1]	$ 31,700	$ 22,200	$ 10,000	$ 4,100	[2]	$ 10,000	[3]	$ 19,200	$ 5,000	$ 82,957		$ 38,254		$ 52,182
Net income per common share - Basic		$ 0.49	[1]	$ 0.82	$ 0.57	$ 0.26	$ 0.11	[2]	$ 0.26	[3]	$ 0.50	$ 0.13	$ 2.15		$ 0.99		$ 1.33
Net income per common share - Diluted		$ 0.49	[1]	$ 0.81	$ 0.57	$ 0.26	$ 0.11	[2]	$ 0.26	[3]	$ 0.49	$ 0.13	$ 2.12		$ 0.98		$ 1.33
Tax Cuts and Jobs Act of 2017 Incomplete Accounting Provisional Income Tax Expense (Benefit)		$ (8,100)											$ (8,100)
Tax Cuts and Jobs Acts of 2017 Incomplete Accounting Provisional Income Tax Benefit, per share		$ 0.21
Loss on extinguishment of debt							$ (3,000)		$ (5,900)				0		$ (14,304)		$ 0
Loss on extinguishment of debt, per share, net of tax							$ (0.08)		$ (0.15)
Change in valuation allowance							$ (8,500)						0	[4]	(9,884)	[4]	0	[4]
Change in valuation allowance, per share							$ 0.22
Pension plan settlement expense	$ (3,900)						$ (2,400)						$ 0		$ (4,155)	[5]	$ (501)
Pension plan settlement expense, per share, net of tax							$ (0.06)
[1]	Fourth quarter 2017 results include an $8.1 million, or $0.21 per share, income tax benefit associated with the effects of the Tax Cuts and Jobs Act discussed further in Note 3, Income Taxes.
[2]	The following items impacted fourth quarter 2016 results:•$8.5 million, or $0.22 per share, income tax benefit primarily associated with the reversal of a valuation allowance on foreign deferred tax assets, net of other tax adjustments. For more information, see Note 3, Income Taxes.•$3.0 million, $0.08 per share, after-tax loss on the extinguishment of debt, as we refinanced our senior notes. For more information, see Note 7, Debt.•$2.4 million, or $0.06 per share, after-tax settlement expense associated with voluntary lump-sum payments to pension plan participants. For more information, see Note 9, Retirement and Benefit Plans.
[3]	Third quarter 2016 results include a $5.9 million, or $0.15 per share, after-tax loss on the extinguishment of debt, as we refinanced our senior notes. For more information, see Note 7, Debt.
[4]	Deferred tax assets in our foreign subsidiaries are primarily the result of net operating losses. As of each reporting date, management considers new evidence, both positive and negative, that could affect its view of the future realization of deferred tax assets. During fourth quarter 2016, because we achieved three years of cumulative pretax income in the Canadian tax jurisdiction and due to the implementation of a tax-planning strategy, management determined that there is sufficient positive evidence to conclude that it is more likely than not that the deferred tax assets are realizable and therefore released the valuation allowance in the amount of $9.9 million.
[5]	Plan settlement expense during the year ended December 31, 2016 includes a $3.9 million settlement charge related to lump-sum cash payments to certain terminated vested participants in settlement of pension obligations.