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Level 3 Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2013
Income Tax Disclosure [Abstract] |
Income Tax Rate Reconciliation [Table Text Block] | A reconciliation of the statutory U.S. federal tax provision and the reported tax provision is as follows (dollars in thousands):
|  | Year Ended December 31, 2013
Income before income taxes |  | $ | 78,148 |
Statutory U.S. income tax rate |  | 35.0 | %
Statutory tax provision |  | $ | 27,352 |
State taxes |  | 2,545 |
Other |  | (19 | )
Total |  | $ | 29,878 |
Effective income tax rate excluding discrete item |  | 38.2 | %
Recognition of beginning deferred tax balances |  | $ | (68,666 | )
Income tax benefit with discrete item |  | $ | (38,788 | )
Effective income tax rate with discrete item |  | (49.6 | )%
Income Tax Provision (Benefit) [Table Text Block] | The income tax provision (benefit) shown in the Consolidated Statements of Operations includes the following (dollars in thousands):
|  | Year Ended December 31, 2013
Current income tax provision (benefit) |  |
Federal |  | $ | 17,618 |
State |  | 3,172 |
Foreign |  | 22 |
Total current |  | 20,812 |
Deferred income tax provision (benefit) |  |
Federal |  | (54,611 | )
State |  | (4,989 | )
Foreign |  | — |
Total deferred |  | (59,600 | )
Income tax provision (benefit) |  | $ | (38,788 | )
Net Deferred Tax Assets and Liabilities [Table Text Block] | The components of our net deferred tax assets and liabilities at December 31, 2013, and as of our conversion are as follows (dollars in thousands):
|  | December 31, 2013 |  | February 4, 2013
Deferred tax assets |  |  |  |
Employee benefits (a) |  | $ | 55,331 |  |  | $ | 87,783 |
Deferred financing costs |  | 540 |  |  | 279 |
Intangible assets and other |  | 386 |  |  | 632 |
Inventories |  | 4,657 |  |  | 3,124 |
Canadian net operating loss carryforward (b) |  | 17,180 |  |  | 15,488 |
Capital loss carryforward (b) |  | — |  |  | 6,104 |
Accrued sales credits |  | — |  |  | 5,372 |
Other |  | 3,803 |  |  | 3,535 |
Gross deferred tax assets |  | 81,897 |  |  | 122,317 |
Valuation allowance (b) |  | (17,180 | ) |  | (21,592 | )
Net deferred tax assets |  | $ | 64,717 |  |  | $ | 100,725 |
Deferred tax liabilities |  |  |  |
Property and equipment |  | $ | 40,976 |  |  | $ | 27,388 |
Intangible assets and other |  | 3,968 |  |  | 3,883 |
Other |  | 862 |  |  | 788 |
Deferred tax liabilities |  | $ | 45,806 |  |  | $ | 32,059 |
As reported on our Consolidated Balance Sheets |  |  |  |
Current deferred tax assets, net |  | $ | 18,151 |  |  | $ | 12,750 |
Noncurrent deferred tax assets, net |  | 760 |  |  | 55,916 |
Total deferred tax assets, net |  | $ | 18,911 |  |  | $ | 68,666 |
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(a) | As of December 31, 2013, the decrease relates to the tax effect of changes in recorded pension liabilities. See Note 9, Retirement and Benefit Plans, for more information.
(b) | Boise Cascade Wood Products Holdings Corp., a wholly owned, fully consolidated operating entity, has an investment in foreign subsidiaries. At December 31, 2013, and upon conversion on February 4, 2013, the foreign subsidiaries had $17.2 million and $15.5 million, respectively, of deferred tax assets. The deferred tax assets resulted primarily from net operating losses and were fully offset by a valuation allowance. In addition, upon conversion, Boise Cascade Wood Products Holdings Corp. had $6.1 million of deferred tax assets related to the capital loss carryforward from the sale of our subsidiaries in Brazil and the United Kingdom. The capital loss carryforward was fully offset by a valuation allowance, because it was more likely than not that we would not be able to utilize the capital loss carryforward before it expired in 2013.
Pretax income (loss) from domestic and foreign sources is as follows (dollars in thousands):
|  | December 31, 2013
Domestic |  | $ | 82,529 |
Foreign |  | (4,381 | )
Income before income taxes |  | $ | 78,148 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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