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Level 3 Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2013

Summary of Significant Accounting Policies [Abstract]

Inventories [Table Text Block]

Inventories included the following (work in process was not material):

		September 30, 2013				December 31, 2012
		(thousands)
Finished goods and work in process		$	290,301			$	267,115
Logs		52,439				37,273
Other raw materials and supplies		26,440				21,418
		$	369,180			$	325,806

Property and Equipment [Table Text Block]

Property and equipment consisted of the following asset classes:

		September 30, 2013				December 31, 2012
		(thousands)
Land		$	37,345			$	35,662
Buildings		101,150				88,129
Improvements		38,183				34,526
Office equipment and vehicles		88,816				80,857
Machinery and equipment		342,466				264,084
Construction in progress		17,719				11,176
		625,679				514,434
Less accumulated depreciation		(270,588		)		(248,510		)
		$	355,091			$	265,924

As of September 30, 2013, $85.0 million of property and equipment relates to two plywood manufacturing facilities acquired by us on September 30, 2013. For more information, see Note 5, Acquisitions.

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- Definition

Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

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-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229



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-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

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-Section S99

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-Subparagraph (SX 210.5-02.13)

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

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Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Name Regulation S-X (SX)

-Number 210

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