XML 15 R53.htm IDEA: XBRL DOCUMENT v2.4.0.8
Level 4 Consolidating Balance Sheets (Details) (USD $)
In Thousands, unless otherwise specified
Sep. 30, 2013
Jun. 30, 2013
Dec. 31, 2012
Sep. 30, 2012
Jun. 30, 2012
Dec. 31, 2011
Current Assets            
Cash and cash equivalents $ 157,019   $ 54,507 $ 224,418   $ 182,455
Receivables            
Trade, less allowances 203,935   134,743      
Related parties 470   674      
Other 8,643   6,204      
Inventories 369,180   325,806      
Deferred income taxes 21,324   2      
Prepaid expenses and other 8,997   5,521      
Total current assets 769,568   527,457      
Property and equipment, net 355,091   265,924      
Timber deposits 5,701   6,221      
Deferred financing costs 8,437   7,562      
Goodwill 20,477   12,170      
Intangible assets 10,300   8,900      
Deferred income taxes 41,133   0      
Other assets 7,252   8,164      
Investments in affiliates 0   0      
Total assets 1,217,959   836,398      
Accounts payable            
Trade 191,613   140,192      
Related parties 2,159   1,950      
Accrued liabilities            
Compensation and benefits 59,177   61,814      
Interest payable 8,073   3,188      
Other 40,793   29,043      
Total current liabilities 301,815   236,187      
Debt            
Long-term debt 326,694   275,000      
Other            
Compensation and benefits 194,346   206,668      
Other long-term liabilities 15,146   14,336      
Total other liabilities 209,492   221,004      
Redeemable equity 0   6,443      
Commitments and contingent liabilities              
Stockholders' equity            
Preferred stock 0   0      
Common stock 432   297      
Treasury Stock (100,000)   0      
Additional paid-in capital 495,587   256,927      
Accumulated other comprehensive loss (116,938) (118,395) (121,229) (114,913) (116,778) (120,845)
Retained earnings (accumulated deficit) 100,877   (38,231)      
Subsidiary equity 0   0      
Total stockholders' equity 379,958   97,764      
Total liabilities and stockholders' equity 1,217,959   836,398      
Boise Cascade Company (Parent) [Member]
           
Current Assets            
Cash and cash equivalents 156,986   54,294 224,281   182,326
Receivables            
Trade, less allowances 12   65      
Related parties 17   16      
Other 1,007   25      
Inventories 0   0      
Deferred income taxes 21,316   0      
Prepaid expenses and other 2,730   914      
Total current assets 182,068   55,314      
Property and equipment, net 842   1,284      
Timber deposits 0   0      
Deferred financing costs 8,437   7,562      
Goodwill 0   0      
Intangible assets 0   0      
Deferred income taxes 41,133          
Other assets 36   729      
Investments in affiliates 723,840   565,355      
Total assets 956,356   630,244      
Accounts payable            
Trade 14,862   11,072      
Related parties 402   402      
Accrued liabilities            
Compensation and benefits 17,100   17,272      
Interest payable 8,073   3,188      
Other 3,854   2,082      
Total current liabilities 44,291   34,016      
Debt            
Long-term debt 326,694   275,000      
Other            
Compensation and benefits 194,346   206,668      
Other long-term liabilities 11,067   10,353      
Total other liabilities 205,413   217,021      
Redeemable equity     6,443      
Commitments and contingent liabilities              
Stockholders' equity            
Preferred stock 0   0      
Common stock 432   297      
Treasury Stock (100,000)          
Additional paid-in capital 495,587   256,927      
Accumulated other comprehensive loss (116,938)   (121,229)      
Retained earnings (accumulated deficit) 100,877   (38,231)      
Subsidiary equity 0   0      
Total stockholders' equity 379,958   97,764      
Total liabilities and stockholders' equity 956,356   630,244      
Guarantor Subsidiaries [Member]
           
Current Assets            
Cash and cash equivalents 28   35 49   20
Receivables            
Trade, less allowances 194,998   133,554      
Related parties 453   658      
Other 7,391   5,631      
Inventories 356,674   320,279      
Deferred income taxes 0   0      
Prepaid expenses and other 6,144   4,576      
Total current assets 565,688   464,733      
Property and equipment, net 261,092   255,869      
Timber deposits 5,537   6,221      
Deferred financing costs 0   0      
Goodwill 12,170   12,170      
Intangible assets 8,900   8,900      
Deferred income taxes 0          
Other assets 7,215   7,435      
Investments in affiliates 0   0      
Total assets 860,602   755,328      
Accounts payable            
Trade 171,441   128,565      
Related parties 1,757   1,548      
Accrued liabilities            
Compensation and benefits 39,353   43,938      
Interest payable 0   0      
Other 35,099   25,873      
Total current liabilities 247,650   199,924      
Debt            
Long-term debt 0   0      
Other            
Compensation and benefits 0   0      
Other long-term liabilities 4,065   3,983      
Total other liabilities 4,065   3,983      
Redeemable equity     0      
Commitments and contingent liabilities              
Stockholders' equity            
Preferred stock 0   0      
Common stock 0   0      
Treasury Stock 0          
Additional paid-in capital 0   0      
Accumulated other comprehensive loss 0   0      
Retained earnings (accumulated deficit) 0   0      
Subsidiary equity 608,887   551,421      
Total stockholders' equity 608,887   551,421      
Total liabilities and stockholders' equity 860,602   755,328      
Non-guarantor Subsidiaries [Member]
           
Current Assets            
Cash and cash equivalents 5   178 88   109
Receivables            
Trade, less allowances 8,925   1,124      
Related parties 0   0      
Other 245   548      
Inventories 12,506   5,527      
Deferred income taxes 8   2      
Prepaid expenses and other 123   31      
Total current assets 21,812   7,410      
Property and equipment, net 93,157   8,771      
Timber deposits 164   0      
Deferred financing costs 0   0      
Goodwill 8,307   0      
Intangible assets 1,400   0      
Deferred income taxes 0          
Other assets 1   0      
Investments in affiliates 0   0      
Total assets 124,841 [1]   16,181      
Accounts payable            
Trade 5,310   555      
Related parties 0   0      
Accrued liabilities            
Compensation and benefits 2,724   604      
Interest payable 0   0      
Other 1,840   1,088      
Total current liabilities 9,874   2,247      
Debt            
Long-term debt 0   0      
Other            
Compensation and benefits 0   0      
Other long-term liabilities 14   0      
Total other liabilities 14   0      
Redeemable equity     0      
Commitments and contingent liabilities              
Stockholders' equity            
Preferred stock 0   0      
Common stock 0   0      
Treasury Stock 0          
Additional paid-in capital 0   0      
Accumulated other comprehensive loss 0   0      
Retained earnings (accumulated deficit) 0   0      
Subsidiary equity 114,953   13,934      
Total stockholders' equity 114,953   13,934      
Total liabilities and stockholders' equity 124,841 [1]   16,181      
Eliminations [Member]
           
Current Assets            
Cash and cash equivalents 0   0 0   0
Receivables            
Trade, less allowances 0   0      
Related parties 0   0      
Other 0   0      
Inventories 0   0      
Deferred income taxes 0   0      
Prepaid expenses and other 0   0      
Total current assets 0   0      
Property and equipment, net 0   0      
Timber deposits 0   0      
Deferred financing costs 0   0      
Goodwill 0   0      
Intangible assets 0   0      
Deferred income taxes 0          
Other assets 0   0      
Investments in affiliates (723,840)   (565,355)      
Total assets (723,840)   (565,355)      
Accounts payable            
Trade 0   0      
Related parties 0   0      
Accrued liabilities            
Compensation and benefits 0   0      
Interest payable 0   0      
Other 0   0      
Total current liabilities 0   0      
Debt            
Long-term debt 0   0      
Other            
Compensation and benefits 0   0      
Other long-term liabilities 0   0      
Total other liabilities 0   0      
Redeemable equity     0      
Commitments and contingent liabilities              
Stockholders' equity            
Preferred stock 0   0      
Common stock 0   0      
Treasury Stock 0          
Additional paid-in capital 0   0      
Accumulated other comprehensive loss 0   0      
Retained earnings (accumulated deficit) 0   0      
Subsidiary equity (723,840)   (565,355)      
Total stockholders' equity (723,840)   (565,355)      
Total liabilities and stockholders' equity $ (723,840)   $ (565,355)      
[1] (a) As of September 30, 2013, Chester Wood Products LLC and Moncure Plywood LLC are included as nonguarantor subsidiaries. On October 1, 2013, we entered into the Supplemental Indenture for the Senior Notes, which will result in the inclusion of these subsidiaries as guarantor subsidiaries in the consolidating guarantor and nonguarantor financial statements effective October 1, 2013.