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Segment Information Level 3 Segment Information (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2013 | Dec. 31, 2012
Segment Information [Abstract] |  |
Sales by product line [Table Text Block] |  | Segment sales to external customers, including related parties, by product line are as follows:
|  | Year Ended December 31
|  | 2012 |  | 2011 |  | 2010
|  | (millions)
Building Materials Distribution |  |  |  |  |  |
Commodity |  | $ | 1,092.7 |  |  | $ | 835.1 |  |  | $ | 879.0 |
General line |  | 794.9 |  |  | 722.0 |  |  | 697.0 |
Engineered wood products |  | 302.2 |  |  | 220.8 |  |  | 200.6 |
|  | 2,189.8 |  |  | 1,777.9 |  |  | 1,776.6 |
Wood Products |  |  |  |  |  |
Plywood and veneer |  | 324.6 |  |  | 214.5 |  |  | 224.0 |
Engineered wood products |  | 87.9 |  |  | 92.1 |  |  | 86.5 |
Lumber |  | 77.4 |  |  | 69.6 |  |  | 67.5 |
Byproducts |  | 44.6 |  |  | 44.5 |  |  | 33.9 |
Particleboard |  | 33.1 |  |  | 26.1 |  |  | 28.2 |
Other |  | 21.8 |  |  | 23.3 |  |  | 24.0 |
|  | 589.3 |  |  | 470.2 |  |  | 464.0 |
|  | $ | 2,779.1 |  |  | $ | 2,248.1 |  |  | $ | 2,240.6 |
Segment information [Table Text Block] | An analysis of our operations by segment is as follows:
|  |  |  |  |  |  |  | Income |  |  |  |
|  |  |  |  |  |  |  | (Loss) |  |  |  |
|  | Sales |  | Before |  | Depreciation |  |
|  |  |  | Inter- |  |  |  | Income |  | and |  | EBITDA
|  | Trade |  | segment |  | Total |  | Taxes |  | Amortization |  | (a)
|  | (millions)
Three Months Ended June 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Wood Products |  | $ | 170.8 |  |  | $ | 109.6 |  |  | $ | 280.4 |  |  | $ | 23.0 |  |  | $ | 6.5 |  |  | $ | 29.6 |
Building Materials Distribution |  | 681.5 |  |  | — |  |  | 681.5 |  |  | 3.3 |  |  | 2.2 |  |  | 5.5 |
Corporate and Other |  | — |  |  | — |  |  | — |  |  | (4.4 | ) |  | — |  |  | (4.4 | )
Intersegment eliminations |  | — |  |  | (109.6 | ) |  | (109.6 | ) |  | — |  |  | — |  |  | — |
|  | $ | 852.3 |  |  | $ | — |  |  | $ | 852.3 |  |  | 21.9 |  |  | $ | 8.8 |  |  | $ | 30.7 |
Interest expense |  |  |  |  |  |  |  | (4.8 | ) |  |  |  |  |
Interest income |  |  |  |  |  |  |  | 0.1 |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | $ | 17.2 |  |  |  |  |  |
|  |  |  |  |  |  |  | Income |  |  |  |
|  |  |  |  |  |  |  | (Loss) |  |  |  |
|  | Sales |  | Before |  | Depreciation |  |
|  |  |  | Inter- |  |  |  | Income |  | and |  | EBITDA
|  | Trade |  | segment |  | Total |  | Taxes |  | Amortization |  | (a)
|  | (millions)
Three Months Ended June 30, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Wood Products |  | $ | 152.4 |  |  | $ | 89.4 |  |  | $ | 241.8 |  |  | $ | 15.5 |  |  | $ | 6.1 |  |  | $ | 21.7 |
Building Materials Distribution |  | 580.5 |  |  | — |  |  | 580.5 |  |  | 8.7 |  |  | 2.2 |  |  | 10.9 |
Corporate and Other |  | — |  |  | — |  |  | — |  |  | (4.4 | ) |  | — |  |  | (4.4 | )
Intersegment eliminations |  | — |  |  | (89.4 | ) |  | (89.4 | ) |  | — |  |  | — |  |  | — |
|  | $ | 732.9 |  |  | $ | — |  |  | $ | 732.9 |  |  | 19.9 |  |  | $ | 8.3 |  |  | $ | 28.2 |
Interest expense |  |  |  |  |  |  |  | (4.8 | ) |  |  |  |
Interest income |  |  |  |  |  |  |  | 0.1 |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  | $ | 15.1 |  |  |  |  |  |
|  |  |  |  |  |  |  | Income |  |  |  |
|  |  |  |  |  |  |  | (Loss) |  |  |  |
|  | Sales |  | Before |  | Depreciation |  |
|  |  |  | Inter- |  |  |  | Income |  | and |  | EBITDA
|  | Trade |  | segment |  | Total |  | Taxes |  | Amortization |  | (a)
|  | (millions)
Six Months Ended June 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Wood Products |  | $ | 334.6 |  |  | $ | 215.1 |  |  | $ | 549.6 |  |  | $ | 43.9 |  |  | $ | 12.8 |  |  | $ | 56.6 |
Building Materials Distribution |  | 1,262.6 |  |  | — |  |  | 1,262.6 |  |  | 11.3 |  |  | 4.4 |  |  | 15.7 |
Corporate and Other |  | — |  |  | — |  |  | — |  |  | (8.6 | ) |  | 0.1 |  |  | (8.6 | )
Intersegment eliminations |  | — |  |  | (215.1 | ) |  | (215.1 | ) |  | — |  |  | — |  |  | — |
|  | $ | 1,597.2 |  |  | $ | — |  |  | $ | 1,597.2 |  |  | 46.5 |  |  | $ | 17.2 |  |  | $ | 63.7 |
Interest expense |  |  |  |  |  |  |  | (9.7 | ) |  |  |  |
Interest income |  |  |  |  |  |  |  | 0.1 |  |  |  |  |
|  |  |  |  |  |  |  | $ | 36.9 |  |  |  |  |
|  |  |  |  |  |  |  | Income |  |  |  |
|  |  |  |  |  |  |  | (Loss) |  |  |  |
|  | Sales |  | Before |  | Depreciation |  |
|  |  |  | Inter- |  |  |  | Income |  | and |  | EBITDA
|  | Trade |  | segment |  | Total |  | Taxes |  | Amortization |  | (a)
|  | (millions)
Six Months Ended June 30, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Wood Products |  | $ | 288.0 |  |  | $ | 165.1 |  |  | $ | 453.0 |  |  | $ | 26.4 |  |  | $ | 12.0 |  |  | $ | 38.4 |
Building Materials Distribution |  | 1,032.0 |  |  | — |  |  | 1,032.0 |  |  | 7.9 |  |  | 4.4 |  |  | 12.3 |
Corporate and Other |  | — |  |  | — |  |  | — |  |  | (7.9 | ) |  | 0.1 |  |  | (7.9 | )
Intersegment eliminations |  | — |  |  | (165.1 | ) |  | (165.1 | ) |  | — |  |  | — |  |  | — |
|  | $ | 1,319.9 |  |  | $ | — |  |  | $ | 1,319.9 |  |  | 26.3 |  |  | $ | 16.5 |  |  | $ | 42.7 |
Interest expense |  |  |  |  |  |  |  | (9.6 | ) |  |  |  |
Interest income |  |  |  |  |  |  |  | 0.2 |  |  |  |  |
|  |  |  |  |  |  |  | $ | 16.9 |  |  |  |  |
___________________________________
(a) | 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 Ended June 30 |  | Six Months Ended June 30
|  | 2013 |  | 2012 |  | 2013 |  | 2012
|  | (millions)
Net income(1) |  | $ | 10.4 |  |  | $ | 15.0 |  |  | $ | 91.2 |  |  | $ | 16.7 |
Interest expense |  | 4.8 |  |  | 4.8 |  |  | 9.7 |  |  | 9.6 |
Interest income |  | (0.1 | ) |  | (0.1 | ) |  | (0.1 | ) |  | (0.2 | )
Income tax provision (benefit)(1) |  | 6.8 |  |  | 0.1 |  |  | (54.3 | ) |  | 0.1 |
Depreciation and amortization |  | 8.8 |  |  | 8.3 |  |  | 17.2 |  |  | 16.5 |
EBITDA |  | $ | 30.7 |  |  | $ | 28.2 |  |  | $ | 63.7 |  |  | $ | 42.7 |
_______________________________________
(1) | The six months ended June 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.
| An analysis of our operations by segment is as follows:
|  |  |  |  |  |  |  |  |  | Income |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | (Loss) |  |  |  |  |  | Capital |  |
|  | Sales |  | Before |  | Depreciation |  |  |  | Expendi- |  |
|  |  |  | Related |  | Inter- |  |  |  | Income |  | and |  | EBITDA |  | tures |  |
|  | Trade |  | Parties |  | segment |  | Total |  | Taxes |  | Amortization |  | (d) |  | (a) |  | Assets
|  | (millions)
Year Ended December 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Building Materials Distribution |  | $ | 2,189.8 |  |  | $ | — |  |  | $ | 0.5 |  |  | $ | 2,190.2 |  |  | $ | 24.0 |  |  | $ | 8.8 |  |  | $ | 32.9 |  |  | $ | 7.1 |  |  | $ | 415.7 |
Wood Products |  | 569.5 |  |  | 19.8 |  |  | 353.9 |  |  | 943.3 |  |  | 55.8 |  |  | 24.4 |  |  | 80.2 |  |  | 22.7 |  |  | 366.1 |
Corporate and Other |  | — |  |  | — |  |  | — |  |  | — |  |  | (16.7 | ) |  | 0.1 |  |  | (16.5 | ) |  | — |  |  | 54.6 |
Intersegment eliminations |  | — |  |  | — |  |  | (354.4 | ) |  | (354.4 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
|  | $ | 2,759.3 |  |  | $ | 19.8 |  |  | $ | — |  |  | $ | 2,779.1 |  |  | 63.2 |  |  | $ | 33.4 |  |  | $ | 96.6 |  |  | $ | 29.7 |  |  | $ | 836.4 |
Interest expense |  |  |  |  |  |  |  |  |  | (21.8 | ) |  |  |  |  |  |  |  |  |
Interest income |  |  |  |  |  |  |  |  |  | 0.4 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  | $ | 41.8 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Income |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | (Loss) |  |  |  |  |  | Capital |  |
|  | Sales |  | Before |  | Depreciation |  |  |  | Expendi- |  |
|  |  |  | Related |  | Inter- |  |  |  | Income |  | and |  | EBITDA |  | tures |  |
|  | Trade |  | Parties |  | segment |  | Total |  | Taxes |  | Amortization |  | (d) |  | (a) |  | Assets
|  | (millions)
Year Ended December 31, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Building Materials Distribution (b) |  | $ | 1,777.9 |  |  | $ | — |  |  | $ | 1.4 |  |  | $ | 1,779.4 |  |  | $ | 2.0 |  |  | $ | 8.4 |  |  | $ | 10.4 |  |  | $ | 10.0 |  |  | $ | 366.9 |
Wood Products (b) |  | 451.4 |  |  | 18.8 |  |  | 242.3 |  |  | 712.5 |  |  | (15.1 | ) |  | 28.4 |  |  | 13.3 |  |  | 29.3 |  |  | 351.6 |
Corporate and Other |  | — |  |  | — |  |  | — |  |  | — |  |  | (14.5 | ) |  | 0.2 |  |  | (14.2 | ) |  | — |  |  | 184.3 |
Intersegment eliminations |  | — |  |  | — |  |  | (243.7 | ) |  | (243.7 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
|  | $ | 2,229.3 |  |  | $ | 18.8 |  |  | $ | — |  |  | $ | 2,248.1 |  |  | (27.5 | ) |  | $ | 37.0 |  |  | $ | 9.5 |  |  | $ | 39.3 |  |  | $ | 902.8 |
Interest expense |  |  |  |  |  |  |  |  |  | (19.0 | ) |  |  |  |  |  |  |  |
Interest income |  |  |  |  |  |  |  |  |  | 0.4 |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | $ | (46.1 | ) |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Income |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | (Loss) |  |  |  |  |  |  |  |
|  | Sales |  | Before |  | Depreciation |  |  |  | Capital |  |
|  |  |  | Related |  | Inter- |  |  |  | Income |  | and |  | EBITDA |  | Expendi- |  |
|  | Trade |  | Parties |  | segment |  | Total |  | Taxes |  | Amortization |  | (d) |  | tures |  | Assets
|  | (millions)
Year Ended December 31, 2010 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Building Materials Distribution (c) |  | $ | 1,776.6 |  |  | $ | — |  |  | $ | 1.4 |  |  | $ | 1,778.0 |  |  | $ | 11.6 |  |  | $ | 7.5 |  |  | $ | 19.1 |  |  | $ | 12.9 |  |  | $ | 356.4 |
Wood Products (c) |  | 438.8 |  |  | 25.3 |  |  | 223.4 |  |  | 687.4 |  |  | (8.1 | ) |  | 27.1 |  |  | 19.0 |  |  | 22.9 |  |  | 335.3 |
Corporate and Other |  | — |  |  | — |  |  | — |  |  | — |  |  | (16.3 | ) |  | 0.3 |  |  | (16.0 | ) |  | — |  |  | 260.6 |
Intersegment eliminations |  | — |  |  | — |  |  | (224.8 | ) |  | (224.8 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
|  | $ | 2,215.3 |  |  | $ | 25.3 |  |  | $ | — |  |  | $ | 2,240.6 |  |  | (12.8 | ) |  | $ | 34.9 |  |  | $ | 22.1 |  |  | $ | 35.8 |  |  | $ | 952.2 |
Interest expense |  |  |  |  |  |  |  |  |  | (21.0 | ) |  |  |  |  |  |  |  |
Interest income |  |  |  |  |  |  |  |  |  | 0.8 |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  | $ | (33.0 | ) |  |  |  |  |  |  |  |  |  |  |  |
___________________________________
(a) | Capital spending in 2012 for Wood Products includes $2.4 million for the acquisition of a sawmill in Arden, Washington. Capital spending in 2011 for Wood Products includes $5.8 million for the acquisition of a laminated beam and decking manufacturing plant in Homedale, Idaho.
(b) | In 2011, we permanently closed a laminated beam plant in our Wood Products segment, and we recorded the related expense of $1.3 million in "Other (income) expense, net" and $0.4 million of accelerated depreciation in "Depreciation and Amortization" in our Consolidated Statement of Operations for the year ended December 31, 2011. Also, during the year ended December 31, 2011, we recorded $2.0 million of noncash asset write-downs in "Other (income) expense, net," of which $1.2 million was recorded in our Building Materials Distribution segment and $0.9 million was recorded in our Wood Products segment.
(c) | Included $4.6 million of income for cash received from a litigation settlement related to vendor product pricing. We recorded $4.1 million in our Building Materials Distribution segment and $0.5 million in our Wood Products segment.
(d) | 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 (loss) to EBITDA for the consolidated company:
|  | Year Ended December 31
|  | 2012 |  | 2011 |  | 2010
|  | (millions)
Net income (loss) |  | $ | 41.5 |  |  | $ | (46.4 | ) |  | $ | (33.3 | )
Interest expense |  | 21.8 |  |  | 19.0 |  |  | 21.0 |
Interest income |  | (0.4 | ) |  | (0.4 | ) |  | (0.8 | )
Income tax provision |  | 0.3 |  |  | 0.2 |  |  | 0.3 |
Depreciation and amortization |  | 33.4 |  |  | 37.0 |  |  | 34.9 |
EBITDA |  | $ | 96.6 |  |  | $ | 9.5 |  |  | $ | 22.1 |

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- Definition Tabular disclosure of entity-wide revenues from external customers for each product or service or each group of similar products or services if the information is not provided as part of the reportable operating segment information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 + Details
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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8721-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8813-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8736-108599 + Details
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