EXHIBIT 12-A BOISE CASCADE CORPORATION AND SUBSIDIARIES Ratio of Earnings to Combined Fixed Charges and Preferred Dividend Requirements Six Months Year Ended December 31 Ended June 30 _________________________________________________________ ______________________ 1994 1995 1996 1997 1998 1998 1999 _________ _________ _________ _________ _________ _________ _________ (dollar amounts expressed in thousands) Interest costs $ 169,170 $ 154,469 $ 146,234 $ 153,691 $ 174,541 $ 88,407 $ 79,324 Interest capitalized during the period 1,630 3,549 17,778 10,575 1,341 132 154 Interest factor related to noncapitalized leases(1) 9,161 8,600 12,982 11,931 11,308 6,141 7,210 Preferred stock dividend requirements - pretax 81,876 59,850 65,207 44,686 19,940 9,804 8,566 _________ _________ _________ _________ _________ _________ _________ Combined fixed charges and preferred dividend requirements $ 261,837 $ 226,468 $ 242,201 $ 220,883 $ 207,130 $ 104,484 $ 95,254 Income (loss) before income taxes, minority interest, and cumulative effect of accounting change $ (64,750) $ 589,410 $ 31,340 $ (28,930) $ (16,878) $ (69,190) $ 140,195 Undistributed (earnings) losses of less than 50% owned persons, net of distributions received (1,110) (36,861) (1,290) 5,180 3,791 5,350 (3,958) Combined fixed charges and preferred dividend requirements 261,837 226,468 242,201 220,883 207,130 104,484 95,254 Less: Interest capitalized (1,630) (3,549) (17,778) (10,575) (1,341) (132) (154) Guarantee of interest on ESOP debt (20,717) (19,339) (17,874) (16,341) (14,671) (7,447) (6,559) _________ _________ _________ _________ _________ _________ _________ Total earnings before combined fixed charges and preferred dividend requirements $ 173,630 $ 756,129 $ 236,599 $ 170,217 $ 178,031 $ 33,065 $ 224,778 Ratio of earnings to combined fixed charges and preferred dividend requirements - 3.34 - - - - 2.36 Excess of combined fixed charges and preferred dividend requirements over earnings before combined fixed charges and preferred dividend requirements $ 88,207 $ - $ 5,602 $ 50,666 $ 29,099 $ 71,419 $ - (1) Interest expense for operating leases with terms of one year or longer is based on an imputed interest rate for each lease.