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Level 4 Reconciliation of Net Income (Loss) to EBITDA (Details) (USD $) | 3 Months Ended | 12 Months Ended
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Dec. 31, 2013 | Sep. 30, 2013 | Jun. 30, 2013 | Mar. 31, 2013 | Dec. 31, 2012 | Sep. 30, 2012 | Jun. 30, 2012 | Mar. 31, 2012 | Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2011
Segment Information [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) | $ 9,800,000 | [1] | $ 15,900,000 | $ 10,400,000 | $ 80,800,000 | [2] | $ 1,300,000 | $ 23,500,000 | $ 15,000,000 | $ 1,700,000 | $ 116,936,000 |  | $ 41,496,000 |  | $ (46,363,000) |
Interest expense |  |  |  |  |  |  |  |  |  |  | 20,426,000 |  | 21,757,000 |  | 18,987,000 |
Interest income |  |  |  |  |  |  |  |  |  |  | (241,000) |  | (392,000) |  | (407,000) |
Income tax provision (benefit) |  |  |  |  |  |  |  |  |  |  | (38,788,000) |  | 307,000 |  | 240,000 |
Depreciation and amortization |  |  |  |  |  |  |  |  |  |  | 38,038,000 |  | 33,407,000 |  | 37,022,000 |
EBITDA |  |  |  |  |  |  |  |  |  |  | $ 136,400,000 | [3] | $ 96,600,000 | [3] | $ 9,500,000 | [3]
[1] | (b)The three months ended December 31, 2013, include the results of the recently acquired plywood plants, Chester Wood Products LLC and Moncure Plywood LLC.
[2] | (a)Net income for the three months ended March 31, 2013, includes a $68.7 million income tax benefit associated with recording net deferred tax assets upon our conversion to a corporation.
[3] | (c)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 2013 2012 2011 (millions)Net income (loss) (1) $116.9 $41.5 $(46.4)Interest expense 20.4 21.8 19.0Interest income (0.2) (0.4) (0.4)Income tax provision (benefit) (1) (38.8) 0.3 0.2Depreciation and amortization 38.0 33.4 37.0EBITDA $136.4 $96.6 $9.5 _______________________________________ (1)The year ended December 31, 2013, includes a $68.7 million income tax benefit associated with the recording of net deferred tax assets upon our conversion to a corporation.

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- Definition Earnings Before Interest, Income Taxes, Depreciation, and Amortization (EBITDA) represents represents income before interest (interest expense and interest income), income tax provision, and depreciation, amortization, and depletion. EBITDA is a non-gaap measure and 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. + References No definition available. + Details
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