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Transactions With Related Parties | 9 Months Ended
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Sep. 30, 2024
Related Party Transactions [Abstract] |
Transactions With Related Parties | 17. Transactions With Related Parties Louisiana Timber Procurement Company, L.L.C. ("LTP") is a variable-interest entity that is 50% owned by PCA and 50% owned by Boise Cascade Company ("Boise Cascade"). LTP procures sawtimber, pulpwood, residual chips, and other residual wood fiber to meet the wood and fiber requirements of PCA and Boise Cascade in Louisiana. PCA is the primary beneficiary of LTP and has the power to direct the activities that most significantly affect the economic performance of LTP. Therefore, we consolidate 100% of LTP in our financial statements in our Corporate and Other segment. The carrying amounts of LTP's assets and liabilities (which relate primarily to non-inventory working capital items) on our Consolidated Balance Sheets were $4.5 million at September 30, 2024 and $3.3 million at December 31, 2023. During the three months ended September 30, 2024 and 2023, we recorded $22.1 million and $20.3 million, respectively, and during the nine months ended September 30, 2024 and 2023, we recorded $63.2 million and $61.5 million, respectively, of LTP sales to Boise Cascade in "Net Sales" in the Consolidated Statements of Income and approximately the same amount of expenses in "Cost of Sales". During the three months ended September 30, 2024 and 2023, fiber purchases from related parties were $2.6 million and $2.9 million, respectively, and during the nine months ended September 30, 2024 and 2023, fiber purchases from related parties were $8.4 million and $8.9 million, respectively. Most of these purchases related to chip and log purchases by LTP from Boise Cascade's wood products business. These purchases are recorded in "Cost of Sales" in the Consolidated Statements of Income.

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