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Level 3 Consolidating Guarantor and Nonguarantor Financial Information (Tables) | 3 Months Ended
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Mar. 31, 2014
Consolidating Guarantor and Nonguarantor Financial Information [Abstract] |
Consolidating Statements of Comprehensive Income (Loss) [Table Text Block] | Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income (Loss) For the Three Months Ended March 31, 2014 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | — |  |  | $ | 764,070 |  |  | $ | 3,110 |  |  | $ | — |  |  | $ | 767,180 |
Intercompany |  | — |  |  | — |  |  | 2,565 |  |  | (2,565 | ) |  | — |
|  | — |  |  | 764,070 |  |  | 5,675 |  |  | (2,565 | ) |  | 767,180 |
Costs and expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Materials, labor, and other operating expenses (excluding depreciation) |  | — |  |  | 669,750 |  |  | 5,398 |  |  | (2,540 | ) |  | 672,608 |
Depreciation and amortization |  | 34 |  |  | 11,979 |  |  | 307 |  |  | — |  |  | 12,320 |
Selling and distribution expenses |  | — |  |  | 58,275 |  |  | 655 |  |  | — |  |  | 58,930 |
General and administrative expenses |  | 4,275 |  |  | 6,415 |  |  | — |  |  | (25 | ) |  | 10,665 |
Other (income) expense, net |  | 9 |  |  | (1,630 | ) |  | (279 | ) |  | — |  |  | (1,900 | )
|  | 4,318 |  |  | 744,789 |  |  | 6,081 |  |  | (2,565 | ) |  | 752,623 |
Income (loss) from operations |  | (4,318 | ) |  | 19,281 |  |  | (406 | ) |  | — |  |  | 14,557 |
Foreign currency exchange gain (loss) |  | (62 | ) |  | 9 |  |  | (36 | ) |  | — |  |  | (89 | )
Interest expense |  | (5,512 | ) |  | — |  |  | — |  |  | — |  |  | (5,512 | )
Interest income |  | 5 |  |  | 65 |  |  | — |  |  | — |  |  | 70 |
|  | (5,569 | ) |  | 74 |  |  | (36 | ) |  | — |  |  | (5,531 | )
Income (loss) before income taxes and equity in net income of affiliates |  | (9,887 | ) |  | 19,355 |  |  | (442 | ) |  | — |  |  | 9,026 |
Income tax (provision) benefit |  | (3,479 | ) |  | 18 |  |  | — |  |  | — |  |  | (3,461 | )
Income (loss) before equity in net income of affiliates |  | (13,366 | ) |  | 19,373 |  |  | (442 | ) |  | — |  |  | 5,565 |
Equity in net income of affiliates |  | 18,931 |  |  | — |  |  | — |  |  | (18,931 | ) |  | — |
Net income (loss) |  | 5,565 |  |  | 19,373 |  |  | (442 | ) |  | (18,931 | ) |  | 5,565 |
Other comprehensive income, net of tax |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  |  |  |  |  |  |  |  |  |
Amortization of actuarial gain |  | (4 | ) |  | — |  |  | — |  |  | — |  |  | (4 | )
Other comprehensive loss, net of tax |  | (4 | ) |  | — |  |  | — |  |  | — |  |  | (4 | )
Comprehensive income (loss) |  | $ | 5,561 |  |  | $ | 19,373 |  |  | $ | (442 | ) |  | $ | (18,931 | ) |  | $ | 5,561 |
Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income (Loss) For the Three Months Ended March 31, 2013 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | — |  |  | $ | 742,383 |  |  | $ | 2,495 |  |  | $ | — |  |  | $ | 744,878 |
Intercompany |  | — |  |  | — |  |  | 2,638 |  |  | (2,638 | ) |  | — |
|  | — |  |  | 742,383 |  |  | 5,133 |  |  | (2,638 | ) |  | 744,878 |
Costs and expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Materials, labor, and other operating expenses (excluding depreciation) |  | — |  |  | 641,587 |  |  | 5,970 |  |  | (2,710 | ) |  | 644,847 |
Depreciation and amortization |  | 46 |  |  | 8,124 |  |  | 307 |  |  | — |  |  | 8,477 |
Selling and distribution expenses |  | — |  |  | 56,372 |  |  | 632 |  |  | — |  |  | 57,004 |
General and administrative expenses |  | 4,103 |  |  | 5,871 |  |  | — |  |  | 72 |  |  | 10,046 |
Other (income) expense, net |  | 2 |  |  | 226 |  |  | (362 | ) |  | — |  |  | (134 | )
|  | 4,151 |  |  | 712,180 |  |  | 6,547 |  |  | (2,638 | ) |  | 720,240 |
Income (loss) from operations |  | (4,151 | ) |  | 30,203 |  |  | (1,414 | ) |  | — |  |  | 24,638 |
Foreign currency exchange loss |  | (30 | ) |  | (44 | ) |  | (6 | ) |  | — |  |  | (80 | )
Interest expense |  | (4,891 | ) |  | — |  |  | — |  |  | — |  |  | (4,891 | )
Interest income |  | 28 |  |  | 34 |  |  | — |  |  | — |  |  | 62 |
|  | (4,893 | ) |  | (10 | ) |  | (6 | ) |  | — |  |  | (4,909 | )
Income (loss) before income taxes and equity in net income of affiliates |  | (9,044 | ) |  | 30,193 |  |  | (1,420 | ) |  | — |  |  | 19,729 |
Income tax benefit |  | 61,107 |  |  | — |  |  | — |  |  | — |  |  | 61,107 |
Income (loss) before equity in net income of affiliates |  | 52,063 |  |  | 30,193 |  |  | (1,420 | ) |  | — |  |  | 80,836 |
Equity in net income of affiliates |  | 28,773 |  |  | — |  |  | — |  |  | (28,773 | ) |  | — |
Net income (loss) |  | 80,836 |  |  | 30,193 |  |  | (1,420 | ) |  | (28,773 | ) |  | 80,836 |
Other comprehensive income, net of tax |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  |  |  |  |  |  |  |  |  |
Amortization of actuarial loss |  | 1,395 |  |  | — |  |  | — |  |  | — |  |  | 1,395 |
Amortization of prior service costs |  | 14 |  |  | — |  |  | — |  |  | — |  |  | 14 |
Other comprehensive income, net of tax |  | 1,409 |  |  | — |  |  | — |  |  | — |  |  | 1,409 |
Comprehensive income (loss) |  | $ | 82,245 |  |  | $ | 30,193 |  |  | $ | (1,420 | ) |  | $ | (28,773 | ) |  | $ | 82,245 |
Consolidating Balance Sheets [Table Text Block] |
Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at March 31, 2014 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 85,940 |  |  | $ | 39 |  |  | $ | 6 |  |  | $ | — |  |  | $ | 85,985 |
Receivables |  |  |  |  |  |  |  |  |  |  |
Trade, less allowances |  | 56 |  |  | 198,813 |  |  | 1,232 |  |  | — |  |  | 200,101 |
Related parties |  | — |  |  | 660 |  |  | — |  |  | — |  |  | 660 |
Other |  | 30 |  |  | 5,745 |  |  | 245 |  |  | — |  |  | 6,020 |
Inventories |  | — |  |  | 415,449 |  |  | 5,610 |  |  | — |  |  | 421,059 |
Deferred income taxes |  | 18,177 |  |  | — |  |  | 8 |  |  | — |  |  | 18,185 |
Prepaid expenses and other |  | 8,921 |  |  | 715 |  |  | 71 |  |  | — |  |  | 9,707 |
|  | 113,124 |  |  | 621,421 |  |  | 7,172 |  |  | — |  |  | 741,717 |
Property and equipment, net |  | 1,195 |  |  | 348,976 |  |  | 7,736 |  |  | — |  |  | 357,907 |
Timber deposits |  | — |  |  | 6,461 |  |  | — |  |  | — |  |  | 6,461 |
Deferred financing costs |  | 8,051 |  |  | — |  |  | — |  |  | — |  |  | 8,051 |
Goodwill |  | — |  |  | 21,823 |  |  | — |  |  | — |  |  | 21,823 |
Intangible assets, net |  | — |  |  | 10,253 |  |  | — |  |  | — |  |  | 10,253 |
Deferred income taxes |  | 85 |  |  | — |  |  | — |  |  | — |  |  | 85 |
Other assets |  | 36 |  |  | 8,174 |  |  | — |  |  | — |  |  | 8,210 |
Investments in affiliates |  | 778,471 |  |  | — |  |  | — |  |  | (778,471 | ) |  | — |
Total assets |  | $ | 900,962 |  |  | $ | 1,017,108 |  |  | $ | 14,908 |  |  | $ | (778,471 | ) |  | $ | 1,154,507 |
Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at March 31, 2014 (continued) (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
LIABILITIES AND STOCKHOLDERS' EQUITY |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | 6,082 |  |  | $ | 190,552 |  |  | $ | 846 |  |  | $ | — |  |  | $ | 197,480 |
Related parties |  | — |  |  | 2,143 |  |  | — |  |  | — |  |  | 2,143 |
Accrued liabilities |  | — |  |  | — |  |  | — |  |  | — |  |  |  |
Compensation and benefits |  | 20,347 |  |  | 27,174 |  |  | 397 |  |  | — |  |  | 47,918 |
Interest payable |  | 8,080 |  |  | — |  |  | — |  |  | — |  |  | 8,080 |
Other |  | 2,658 |  |  | 27,015 |  |  | 913 |  |  | — |  |  | 30,586 |
|  | 37,167 |  |  | 246,884 |  |  | 2,156 |  |  | — |  |  | 286,207 |
Debt |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term debt |  | 301,565 |  |  | — |  |  | — |  |  | — |  |  | 301,565 |
Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Compensation and benefits |  | 93,125 |  |  | — |  |  | — |  |  | — |  |  | 93,125 |
Other long-term liabilities |  | 10,181 |  |  | 4,505 |  |  | — |  |  | — |  |  | 14,686 |
|  | 103,306 |  |  | 4,505 |  |  | — |  |  | — |  |  | 107,811 |
Commitments and contingent liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Stockholders' equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Preferred stock |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Common stock |  | 433 |  |  | — |  |  | — |  |  | — |  |  | 433 |
Treasury stock |  | (100,000 | ) |  | — |  |  | — |  |  | — |  |  | (100,000 | )
Additional paid-in capital |  | 497,474 |  |  | — |  |  | — |  |  | — |  |  | 497,474 |
Accumulated other comprehensive loss |  | (55,253 | ) |  | — |  |  | — |  |  | — |  |  | (55,253 | )
Retained earnings |  | 116,270 |  |  | — |  |  | — |  |  | — |  |  | 116,270 |
Subsidiary equity |  | — |  |  | 765,719 |  |  | 12,752 |  |  | (778,471 | ) |  | — |
Total stockholders' equity |  | 458,924 |  |  | 765,719 |  |  | 12,752 |  |  | (778,471 | ) |  | 458,924 |
Total liabilities and stockholders' equity |  | $ | 900,962 |  |  | $ | 1,017,108 |  |  | $ | 14,908 |  |  | $ | (778,471 | ) |  | $ | 1,154,507 |
Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at December 31, 2013
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 118,198 |  |  | $ | 25 |  |  | $ | 26 |  |  | $ | — |  |  | $ | 118,249 |
Receivables |  |  |  |  |  |  |  |  |  |  |
Trade, less allowances |  | 13 |  |  | 151,225 |  |  | 1,002 |  |  | — |  |  | 152,240 |
Related parties |  | 17 |  |  | 566 |  |  | — |  |  | — |  |  | 583 |
Other |  | (30 | ) |  | 7,115 |  |  | 183 |  |  | — |  |  | 7,268 |
Inventories |  | (101 | ) |  | 379,012 |  |  | 4,448 |  |  | — |  |  | 383,359 |
Deferred income taxes |  | 18,143 |  |  | — |  |  | 8 |  |  | — |  |  | 18,151 |
Prepaid expenses and other |  | 2,819 |  |  | 4,983 |  |  | 53 |  |  | — |  |  | 7,855 |
|  | 139,059 |  |  | 542,926 |  |  | 5,720 |  |  | — |  |  | 687,705 |
Property and equipment, net |  | 1,113 |  |  | 351,838 |  |  | 8,034 |  |  | — |  |  | 360,985 |
Timber deposits |  | — |  |  | 6,266 |  |  | — |  |  | — |  |  | 6,266 |
Deferred financing costs |  | 8,334 |  |  | — |  |  | — |  |  | — |  |  | 8,334 |
Goodwill |  | — |  |  | 21,823 |  |  | — |  |  | — |  |  | 21,823 |
Intangible assets, net |  | — |  |  | 10,277 |  |  | — |  |  | — |  |  | 10,277 |
Deferred income taxes |  | 760 |  |  | — |  |  | — |  |  | — |  |  | 760 |
Other assets |  | 36 |  |  | 8,000 |  |  | — |  |  | — |  |  | 8,036 |
Investments in affiliates |  | 739,420 |  |  | — |  |  | — |  |  | (739,420 | ) |  | — |
Total assets |  | $ | 888,722 |  |  | $ | 941,130 |  |  | $ | 13,754 |  |  | $ | (739,420 | ) |  | $ | 1,104,186 |
Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at December 31, 2013 (continued)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
LIABILITIES AND STOCKHOLDERS' EQUITY |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | 5,396 |  |  | $ | 133,724 |  |  | $ | 516 |  |  | $ | — |  |  | $ | 139,636 |
Related parties |  | 402 |  |  | 2,082 |  |  | — |  |  | — |  |  | 2,484 |
Accrued liabilities |  |  |  |  |  |  |  |  |  |  |
Compensation and benefits |  | 17,262 |  |  | 42,784 |  |  | 481 |  |  | — |  |  | 60,527 |
Interest payable |  | 3,294 |  |  | — |  |  | — |  |  | — |  |  | 3,294 |
Other |  | 1,421 |  |  | 30,341 |  |  | 1,314 |  |  | — |  |  | 33,076 |
|  | 27,775 |  |  | 208,931 |  |  | 2,311 |  |  | — |  |  | 239,017 |
Debt |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term debt |  | 301,613 |  |  | — |  |  | — |  |  | — |  |  | 301,613 |
Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Compensation and benefits |  | 96,536 |  |  | — |  |  | — |  |  | — |  |  | 96,536 |
Other long-term liabilities |  | 10,317 |  |  | 4,222 |  |  | — |  |  | — |  |  | 14,539 |
|  | 106,853 |  |  | 4,222 |  |  | — |  |  | — |  |  | 111,075 |
Commitments and contingent liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Stockholders' equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Preferred stock |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Common stock |  | 432 |  |  | — |  |  | — |  |  | — |  |  | 432 |
Treasury stock |  | (100,000 | ) |  | — |  |  | — |  |  | — |  |  | (100,000 | )
Additional paid-in capital |  | 496,593 |  |  | — |  |  | — |  |  | — |  |  | 496,593 |
Accumulated other comprehensive loss |  | (55,249 | ) |  | — |  |  | — |  |  | — |  |  | (55,249 | )
Retained earnings |  | 110,705 |  |  | — |  |  | — |  |  | — |  |  | 110,705 |
Subsidiary equity |  | — |  |  | 727,977 |  |  | 11,443 |  |  | (739,420 | ) |  | — |
Total stockholders' equity |  | 452,481 |  |  | 727,977 |  |  | 11,443 |  |  | (739,420 | ) |  | 452,481 |
Total liabilities and stockholders' equity |  | $ | 888,722 |  |  | $ | 941,130 |  |  | $ | 13,754 |  |  | $ | (739,420 | ) |  | $ | 1,104,186 |
Consolidating Statements of Cash Flows [Table Text Block] |
Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Three Months Ended March 31, 2014 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Cash provided by (used for) operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) |  | $ | 5,565 |  |  | $ | 19,373 |  |  | $ | (442 | ) |  | $ | (18,931 | ) |  | $ | 5,565 |
Items in net income (loss) not using (providing) cash |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity in net income of affiliates |  | (18,931 | ) |  | — |  |  | — |  |  | 18,931 |  |  | — |
Depreciation and amortization, including deferred financing costs and other |  | 442 |  |  | 11,980 |  |  | 307 |  |  | — |  |  | 12,729 |
Stock-based compensation |  | 842 |  |  | — |  |  | — |  |  | — |  |  | 842 |
Pension expense |  | 278 |  |  | — |  |  | — |  |  | — |  |  | 278 |
Deferred income taxes |  | 643 |  |  | — |  |  | — |  |  | — |  |  | 643 |
Other |  | — |  |  | (1,908 | ) |  | — |  |  | — |  |  | (1,908 | )
Decrease (increase) in working capital |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Receivables |  | (103 | ) |  | (46,311 | ) |  | (293 | ) |  | — |  |  | (46,707 | )
Inventories |  | (101 | ) |  | (36,437 | ) |  | (1,162 | ) |  | — |  |  | (37,700 | )
Prepaid expenses and other |  | (6,531 | ) |  | 1,669 |  |  | (18 | ) |  | — |  |  | (4,880 | )
Accounts payable and accrued liabilities |  | 7,096 |  |  | 41,369 |  |  | (150 | ) |  | — |  |  | 48,315 |
Pension contributions |  | (390 | ) |  | — |  |  | — |  |  | — |  |  | (390 | )
Income taxes payable |  | 2,319 |  |  | — |  |  | (5 | ) |  | — |  |  | 2,314 |
Other |  | (2,806 | ) |  | (245 | ) |  | — |  |  | — |  |  | (3,051 | )
Net cash used for operations |  | (11,677 | ) |  | (10,510 | ) |  | (1,763 | ) |  | — |  |  | (23,950 | )
Cash provided by (used for) investment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expenditures for property and equipment |  | (105 | ) |  | (12,425 | ) |  | (9 | ) |  | — |  |  | (12,539 | )
Proceeds from sales of assets |  | — |  |  | 4,520 |  |  | — |  |  | — |  |  | 4,520 |
Other |  | — |  |  | 60 |  |  | 1 |  |  | — |  |  | 61 |
Net cash used for investment |  | (105 | ) |  | (7,845 | ) |  | (8 | ) |  | — |  |  | (7,958 | )
Cash provided by (used for) financing |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Issuances of long-term debt, including revolving credit facility |  | 13,000 |  |  | — |  |  | — |  |  | — |  |  | 13,000 |
Payments of long-term debt, including revolving credit facility |  | (13,000 | ) |  | — |  |  | — |  |  | — |  |  | (13,000 | )
Financing costs |  | (11 | ) |  | — |  |  | — |  |  | — |  |  | (11 | )
Other |  | (345 | ) |  | — |  |  | — |  |  | — |  |  | (345 | )
Due to (from) affiliates |  | (20,120 | ) |  | 18,369 |  |  | 1,751 |  |  | — |  |  | — |
Net cash provided by (used for) financing |  | (20,476 | ) |  | 18,369 |  |  | 1,751 |  |  | — |  |  | (356 | )
Net increase (decrease) in cash and cash equivalents |  | (32,258 | ) |  | 14 |  |  | (20 | ) |  | — |  |  | (32,264 | )
Balance at beginning of the period |  | 118,198 |  |  | 25 |  |  | 26 |  |  | — |  |  | 118,249 |
Balance at end of the period |  | $ | 85,940 |  |  | $ | 39 |  |  | $ | 6 |  |  | $ | — |  |  | $ | 85,985 |
Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Three Months Ended March 31, 2013 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Cash provided by (used for) operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) |  | $ | 80,836 |  |  | $ | 30,193 |  |  | $ | (1,420 | ) |  | $ | (28,773 | ) |  | $ | 80,836 |
Items in net income (loss) not using (providing) cash |  |  |  |  |  |  |  |  |  |  |
Equity in net income of affiliates |  | (28,773 | ) |  | — |  |  | — |  |  | 28,773 |  |  | — |
Depreciation and amortization, including deferred financing costs and other |  | 457 |  |  | 8,124 |  |  | 307 |  |  | — |  |  | 8,888 |
Stock-based compensation |  | 243 |  |  | — |  |  | — |  |  | — |  |  | 243 |
Pension expense |  | 2,726 |  |  | — |  |  | — |  |  | — |  |  | 2,726 |
Deferred income taxes |  | (68,018 | ) |  | — |  |  | — |  |  | — |  |  | (68,018 | )
Other |  | — |  |  | (232 | ) |  | — |  |  | — |  |  | (232 | )
Decrease (increase) in working capital |  |  |  |  |  |  |  |  |  |
Receivables |  | 274 |  |  | (68,680 | ) |  | (229 | ) |  | — |  |  | (68,635 | )
Inventories |  | — |  |  | (59,913 | ) |  | (1,384 | ) |  | — |  |  | (61,297 | )
Prepaid expenses and other |  | (1,734 | ) |  | 1,386 |  |  | (36 | ) |  | — |  |  | (384 | )
Accounts payable and accrued liabilities |  | (327 | ) |  | 54,531 |  |  | (411 | ) |  | — |  |  | 53,793 |
Pension contributions |  | (9,663 | ) |  | — |  |  | — |  |  | — |  |  | (9,663 | )
Income taxes payable |  | 6,772 |  |  | — |  |  | — |  |  | — |  |  | 6,772 |
Other |  | (1,709 | ) |  | (761 | ) |  | (2 | ) |  | — |  |  | (2,472 | )
Net cash used for operations |  | (18,916 | ) |  | (35,352 | ) |  | (3,175 | ) |  | — |  |  | (57,443 | )
Cash provided by (used for) investment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expenditures for property and equipment |  | — |  |  | (5,336 | ) |  | 20 |  |  | — |  |  | (5,316 | )
Proceeds from sales of assets |  | — |  |  | 72 |  |  | 417 |  |  | — |  |  | 489 |
Other |  | 2 |  |  | 8 |  |  | 12 |  |  | — |  |  | 22 |
Net cash provided by (used for) investment |  | 2 |  |  | (5,256 | ) |  | 449 |  |  | — |  |  | (4,805 | )
Cash provided by (used for) financing |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net proceeds from issuance of common stock |  | 262,736 |  |  | — |  |  | — |  |  | — |  |  | 262,736 |
Issuances of long-term debt, including revolving credit facility |  | 55,000 |  |  | — |  |  | — |  |  | — |  |  | 55,000 |
Payments of long-term debt, including revolving credit facility |  | (80,000 | ) |  | — |  |  | — |  |  | — |  |  | (80,000 | )
Financing costs |  | (149 | ) |  | — |  |  | — |  |  | — |  |  | (149 | )
Due to (from) affiliates |  | (43,174 | ) |  | 40,607 |  |  | 2,567 |  |  | — |  |  | — |
Net cash provided by financing |  | 194,413 |  |  | 40,607 |  |  | 2,567 |  |  | — |  |  | 237,587 |
Net increase (decrease) in cash and cash equivalents |  | 175,499 |  |  | (1 | ) |  | (159 | ) |  | — |  |  | 175,339 |
Balance at beginning of the period |  | 45,680 |  |  | 35 |  |  | 178 |  |  | — |  |  | 45,893 |
Balance at end of the period |  | $ | 221,179 |  |  | $ | 34 |  |  | $ | 19 |  |  | $ | — |  |  | $ | 221,232 |

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