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Level 4 Consolidating Statements of Comprehensive Income (Loss) (Details) (USD $)
In Thousands, unless otherwise specified
3 Months Ended 9 Months Ended
Sep. 30, 2013
Sep. 30, 2012
Sep. 30, 2013
Sep. 30, 2012
Sales        
Sales $ 877,979 $ 764,596 $ 2,475,152 $ 2,084,482
Costs and expenses        
Materials, labor, and other operating expenses, including related party (excluding depreciation) 759,777 653,125 2,155,620 1,795,856
Depreciation and amortization 8,962 8,461 26,205 24,918
Selling and distribution expenses 66,244 62,572 183,350 176,854
General and administrative expenses 12,867 12,185 33,164 31,922
Other (income) expense, net (350) 121 (523) 406
Total costs and expenses 847,500 736,464 2,397,816 2,029,956
Income (loss) from operations 30,479 28,132 77,336 54,526
Foreign exchange gain (loss) 69 228 (302) 125
Interest expense (5,174) (4,840) (14,846) (14,471)
Interest income 88 87 212 281
Total nonoperating income (expense) (5,017) (4,525) (14,936) (14,065)
Income (loss) before income taxes and equity in net income of affiliates 25,462 23,607 62,400 40,461
Income tax (provision) benefit (9,602) (104) 44,708 [1] (243)
Income (loss) before equity in net income of affiliates 15,860 23,503 107,108 40,218
Equity in net income of affiliates 0 0 0 0
Net income (loss) 15,860 23,503 107,108 [1] 40,218
Defined benefit pension plans        
Amortization of actuarial loss 1,443 1,824 4,249 5,808
Amortization of prior service costs and other 14 41 42 124
Other comprehensive income, net of tax 1,457 [2] 1,865 [2] 4,291 [2] 5,932 [2]
Comprehensive income (loss) 17,317 25,368 111,399 46,150
Boise Cascade Company (Parent) [Member]
       
Sales        
Sales 0 0 0 0
Costs and expenses        
Materials, labor, and other operating expenses, including related party (excluding depreciation) 0 0 0 0
Depreciation and amortization 30 32 109 96
Selling and distribution expenses 0 0 0 0
General and administrative expenses 5,422 4,561 13,570 12,264
Other (income) expense, net (158) 16 (151) 94
Total costs and expenses 5,294 4,609 13,528 12,454
Income (loss) from operations (5,294) (4,609) (13,528) (12,454)
Foreign exchange gain (loss) (3) 198 (233) 224
Interest expense (5,174) (4,840) (14,846) (14,471)
Interest income 18 43 73 132
Total nonoperating income (expense) (5,159) (4,599) (15,006) (14,115)
Income (loss) before income taxes and equity in net income of affiliates (10,453) (9,208) (28,534) (26,569)
Income tax (provision) benefit (9,708) (109) 44,602 (236)
Income (loss) before equity in net income of affiliates (20,161) (9,317) 16,068 (26,805)
Equity in net income of affiliates 36,021 32,820 91,040 67,023
Net income (loss) 15,860 23,503 107,108 40,218
Defined benefit pension plans        
Amortization of actuarial loss 1,443 1,824 4,249 5,808
Amortization of prior service costs and other 14 41 42 124
Other comprehensive income, net of tax 1,457 1,865 4,291 5,932
Comprehensive income (loss) 17,317 25,368 111,399 46,150
Guarantor Subsidiaries [Member]
       
Sales        
Sales 873,834 760,795 2,464,732 2,074,837
Costs and expenses        
Materials, labor, and other operating expenses, including related party (excluding depreciation) 755,757 649,386 2,143,883 1,786,481
Depreciation and amortization 8,632 8,071 25,185 23,568
Selling and distribution expenses 65,635 61,708 181,468 174,458
General and administrative expenses 7,214 6,980 18,976 18,645
Other (income) expense, net 3 513 490 1,709
Total costs and expenses 837,241 726,658 2,370,002 2,004,861
Income (loss) from operations 36,593 34,137 94,730 69,976
Foreign exchange gain (loss) 39 (73) (74) (132)
Interest expense 0 0 0 0
Interest income 70 44 139 149
Total nonoperating income (expense) 109 (29) 65 17
Income (loss) before income taxes and equity in net income of affiliates 36,702 34,108 94,795 69,993
Income tax (provision) benefit 128 5 128 (7)
Income (loss) before equity in net income of affiliates 36,830 34,113 94,923 69,986
Equity in net income of affiliates 0 0 0 0
Net income (loss) 36,830 34,113 94,923 69,986
Defined benefit pension plans        
Amortization of actuarial loss 0 0 0 0
Amortization of prior service costs and other 0 0 0 0
Other comprehensive income, net of tax 0 0 0 0
Comprehensive income (loss) 36,830 34,113 94,923 69,986
Non-guarantor Subsidiaries [Member]
       
Sales        
Sales 7,607 7,128 19,440 19,499
Costs and expenses        
Materials, labor, and other operating expenses, including related party (excluding depreciation) 7,713 7,711 21,375 20,242
Depreciation and amortization 300 358 911 1,254
Selling and distribution expenses 609 864 1,882 2,396
General and administrative expenses 0 (1) 0 0
Other (income) expense, net (195) (408) (862) (1,397)
Total costs and expenses 8,427 8,524 23,306 22,495
Income (loss) from operations (820) (1,396) (3,866) (2,996)
Foreign exchange gain (loss) 33 103 5 33
Interest expense 0 0 0 0
Interest income 0 0 0 0
Total nonoperating income (expense) 33 103 5 33
Income (loss) before income taxes and equity in net income of affiliates (787) (1,293) (3,861) (2,963)
Income tax (provision) benefit (22) 0 (22) 0
Income (loss) before equity in net income of affiliates (809) (1,293) (3,883) (2,963)
Equity in net income of affiliates 0 0 0 0
Net income (loss) (809) (1,293) (3,883) (2,963)
Defined benefit pension plans        
Amortization of actuarial loss 0 0 0 0
Amortization of prior service costs and other 0 0 0 0
Other comprehensive income, net of tax 0 0 0 0
Comprehensive income (loss) (809) (1,293) (3,883) (2,963)
Eliminations [Member]
       
Sales        
Sales (3,462) (3,327) (9,020) (9,854)
Costs and expenses        
Materials, labor, and other operating expenses, including related party (excluding depreciation) (3,693) (3,972) (9,638) (10,867)
Depreciation and amortization 0 0 0 0
Selling and distribution expenses 0 0 0 0
General and administrative expenses 231 645 618 1,013
Other (income) expense, net 0 0 0 0
Total costs and expenses (3,462) (3,327) (9,020) (9,854)
Income (loss) from operations 0 0 0 0
Foreign exchange gain (loss) 0 0 0 0
Interest expense 0 0 0 0
Interest income 0 0 0 0
Total nonoperating income (expense) 0 0 0 0
Income (loss) before income taxes and equity in net income of affiliates 0 0 0 0
Income tax (provision) benefit 0 0 0 0
Income (loss) before equity in net income of affiliates 0 0 0 0
Equity in net income of affiliates (36,021) (32,820) (91,040) (67,023)
Net income (loss) (36,021) (32,820) (91,040) (67,023)
Defined benefit pension plans        
Amortization of actuarial loss 0 0 0 0
Amortization of prior service costs and other 0 0 0 0
Other comprehensive income, net of tax 0 0 0 0
Comprehensive income (loss) (36,021) (32,820) (91,040) (67,023)
Operating Segments [Member]
       
Sales        
Sales 877,979 764,596 2,475,152 2,084,482
Costs and expenses        
Income (loss) before income taxes and equity in net income of affiliates 30,500 28,400 77,000 54,700
Operating Segments [Member] | Boise Cascade Company (Parent) [Member]
       
Sales        
Sales 0 0 0 0
Operating Segments [Member] | Guarantor Subsidiaries [Member]
       
Sales        
Sales 873,834 760,795 2,464,732 2,074,837
Operating Segments [Member] | Non-guarantor Subsidiaries [Member]
       
Sales        
Sales 4,145 3,801 10,420 9,645
Operating Segments [Member] | Eliminations [Member]
       
Sales        
Sales 0 0 0 0
Intersegment Eliminations [Member]
       
Sales        
Sales 0 0 0 0
Intersegment Eliminations [Member] | Boise Cascade Company (Parent) [Member]
       
Sales        
Sales 0 0 0 0
Intersegment Eliminations [Member] | Guarantor Subsidiaries [Member]
       
Sales        
Sales 0 0 0 0
Intersegment Eliminations [Member] | Non-guarantor Subsidiaries [Member]
       
Sales        
Sales 3,462 3,327 9,020 9,854
Intersegment Eliminations [Member] | Eliminations [Member]
       
Sales        
Sales $ (3,462) $ (3,327) $ (9,020) $ (9,854)
[1] EBITDA is defined as income (loss) before interest (interest expense and interest income), income taxes, and depreciation and amortization. EBITDA is the primary measure used by our chief operating decision maker to evaluate segment operating performance and to decide how to allocate resources to segments. We believe EBITDA is useful to investors because it provides a means to evaluate the operating performance of our segments and our company on an ongoing basis using criteria that are used by our internal decision makers and because it is frequently used by investors and other interested parties when comparing companies in our industry that have different financing and capital structures and/or tax rates. We believe EBITDA is a meaningful measure because it presents a transparent view of our recurring operating performance and allows management to readily view operating trends, perform analytical comparisons, and identify strategies to improve operating performance. EBITDA, however, is not a measure of our liquidity or financial performance under generally accepted accounting principles (GAAP) and should not be considered as an alternative to net income (loss), income (loss) from operations, or any other performance measure derived in accordance with GAAP or as an alternative to cash flow from operating activities as a measure of our liquidity. The use of EBITDA instead of net income (loss) or segment income (loss) has limitations as an analytical tool, including the inability to determine profitability; the exclusion of interest expense, interest income, and associated significant cash requirements; and the exclusion of depreciation and amortization, which represent unavoidable operating costs. Management compensates for the limitations of EBITDA by relying on our GAAP results. Our measure of EBITDA is not necessarily comparable to other similarly titled captions of other companies due to potential inconsistencies in the methods of calculation.The following is a reconciliation of net income to EBITDA: Three Months EndedSeptember 30 Nine Months EndedSeptember 30 2013 2012 2013 2012 (millions)Net income(1) $15.9 $23.5 $107.1 $40.2Interest expense 5.2 4.8 14.8 14.5Interest income (0.1) (0.1) (0.2) (0.3)Income tax provision (benefit)(1) 9.6 0.1 (44.7) 0.2Depreciation and amortization 9.0 8.5 26.2 24.9EBITDA $39.5 $36.8 $103.2 $79.6 _______________________________________ (1)The nine months ended September 30, 2013, includes $68.7 million of income tax benefit associated with the recording of net deferred tax assets upon our conversion to a corporation.
[2] Represents amounts reclassified from accumulated other comprehensive loss. These amounts are included in the computation of net periodic pension cost. For additional information, see Note 8, Retirement and Benefit Plans.