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Level 4 Consolidating Statements of Comprehensive Income (Loss) (Details) (USD $)
In Thousands, unless otherwise specified
3 Months Ended 6 Months Ended
Jun. 30, 2014
Jun. 30, 2013
Jun. 30, 2014
Jun. 30, 2013
Sales        
Sales $ 961,187 $ 852,295 $ 1,728,367 $ 1,597,173
Costs and expenses        
Materials, labor, and other operating expenses (excluding depreciation) 823,532 750,996 1,496,140 1,395,843
Depreciation and amortization 12,482 8,766 24,802 17,243
Selling and distribution expenses 67,181 60,102 126,111 117,106
General and administrative expenses 11,925 10,251 22,590 20,297
Other (income) expense, net 163 (39) (1,737) (173)
Total costs and expenses 915,283 830,076 1,667,906 1,550,316
Income (loss) from operations 45,904 22,219 60,461 46,857
Foreign currency exchange gain (loss) 266 (291) 177 (371)
Interest expense (5,519) (4,781) (11,031) (9,672)
Interest income 53 62 123 124
Total nonoperating income (expense) (5,200) (5,010) (10,731) (9,919)
Income (loss) before income taxes and equity in net income of affiliates 40,704 17,209 49,730 36,938
Income tax (provision) benefit (14,286) (6,797) (17,747) 54,310 [1]
Income (loss) before equity in net income of affiliates 26,418 10,412 31,983 91,248
Equity in net income of affiliates 0 0 0 0
Net income (loss) 26,418 10,412 31,983 91,248 [1]
Defined benefit pension plans        
Amortization of actuarial (gain) loss (4) 1,411 (8) 2,806
Amortization of prior service costs, net of tax 0 14 0 28
Other comprehensive income (loss), net of tax (4) [2] 1,425 [2] (8) [2] 2,834 [2]
Comprehensive income 26,414 11,837 31,975 94,082
Boise Cascade Company (Parent) [Member]
       
Sales        
Sales 0 0 0 0
Costs and expenses        
Materials, labor, and other operating expenses (excluding depreciation) 0 0 0 0
Depreciation and amortization 43 33 77 79
Selling and distribution expenses 0 0 0 0
General and administrative expenses 4,657 4,045 8,932 8,148
Other (income) expense, net (9) 5 0 7
Total costs and expenses 4,691 4,083 9,009 8,234
Income (loss) from operations (4,691) (4,083) (9,009) (8,234)
Foreign currency exchange gain (loss) 170 (200) 108 (230)
Interest expense (5,519) (4,781) (11,031) (9,672)
Interest income 3 27 8 55
Total nonoperating income (expense) (5,346) (4,954) (10,915) (9,847)
Income (loss) before income taxes and equity in net income of affiliates (10,037) (9,037) (19,924) (18,081)
Income tax (provision) benefit (14,311) (6,797) (17,790) 54,310
Income (loss) before equity in net income of affiliates (24,348) (15,834) (37,714) 36,229
Equity in net income of affiliates 50,766 26,246 69,697 55,019
Net income (loss) 26,418 10,412 31,983 91,248
Defined benefit pension plans        
Amortization of actuarial (gain) loss (4) 1,411 (8) 2,806
Amortization of prior service costs, net of tax   14   28
Other comprehensive income (loss), net of tax (4) 1,425 (8) 2,834
Comprehensive income 26,414 11,837 31,975 94,082
Guarantor Subsidiaries [Member]
       
Sales        
Sales 957,289 848,515 1,721,359 1,590,898
Costs and expenses        
Materials, labor, and other operating expenses (excluding depreciation) 821,453 746,539 1,491,203 1,388,126
Depreciation and amortization 12,137 8,429 24,116 16,553
Selling and distribution expenses 66,587 59,461 124,862 115,833
General and administrative expenses 6,651 5,891 13,066 11,762
Other (income) expense, net 295 261 (1,335) 487
Total costs and expenses 907,123 820,581 1,651,912 1,532,761
Income (loss) from operations 50,166 27,934 69,447 58,137
Foreign currency exchange gain (loss) 29 (69) 38 (113)
Interest expense 0 0 0 0
Interest income 50 35 115 69
Total nonoperating income (expense) 79 (34) 153 (44)
Income (loss) before income taxes and equity in net income of affiliates 50,245 27,900 69,600 58,093
Income tax (provision) benefit 25 0 43 0
Income (loss) before equity in net income of affiliates 50,270 27,900 69,643 58,093
Equity in net income of affiliates 0 0 0 0
Net income (loss) 50,270 27,900 69,643 58,093
Defined benefit pension plans        
Amortization of actuarial (gain) loss 0 0 0 0
Amortization of prior service costs, net of tax   0   0
Other comprehensive income (loss), net of tax 0 0 0 0
Comprehensive income 50,270 27,900 69,643 58,093
Non-guarantor Subsidiaries [Member]
       
Sales        
Sales 9,683 6,700 15,358 11,833
Costs and expenses        
Materials, labor, and other operating expenses (excluding depreciation) 8,481 7,692 13,879 13,662
Depreciation and amortization 302 304 609 611
Selling and distribution expenses 594 641 1,249 1,273
General and administrative expenses 0 0 0 0
Other (income) expense, net (123) (305) (402) (667)
Total costs and expenses 9,254 8,332 15,335 14,879
Income (loss) from operations 429 (1,632) 23 (3,046)
Foreign currency exchange gain (loss) 67 (22) 31 (28)
Interest expense 0 0 0 0
Interest income 0 0 0 0
Total nonoperating income (expense) 67 (22) 31 (28)
Income (loss) before income taxes and equity in net income of affiliates 496 (1,654) 54 (3,074)
Income tax (provision) benefit 0 0 0 0
Income (loss) before equity in net income of affiliates 496 (1,654) 54 (3,074)
Equity in net income of affiliates 0 0 0 0
Net income (loss) 496 (1,654) 54 (3,074)
Defined benefit pension plans        
Amortization of actuarial (gain) loss 0 0 0 0
Amortization of prior service costs, net of tax   0   0
Other comprehensive income (loss), net of tax 0 0 0 0
Comprehensive income 496 (1,654) 54 (3,074)
Eliminations [Member]
       
Sales        
Sales (5,785) (2,920) (8,350) (5,558)
Costs and expenses        
Materials, labor, and other operating expenses (excluding depreciation) (6,402) (3,235) (8,942) (5,945)
Depreciation and amortization 0 0 0 0
Selling and distribution expenses 0 0 0 0
General and administrative expenses 617 315 592 387
Other (income) expense, net 0 0 0 0
Total costs and expenses (5,785) (2,920) (8,350) (5,558)
Income (loss) from operations 0 0 0 0
Foreign currency exchange gain (loss) 0 0 0 0
Interest expense 0 0 0 0
Interest income 0 0 0 0
Total nonoperating income (expense) 0 0 0 0
Income (loss) before income taxes and equity in net income of affiliates 0 0 0 0
Income tax (provision) benefit 0 0 0 0
Income (loss) before equity in net income of affiliates 0 0 0 0
Equity in net income of affiliates (50,766) (26,246) (69,697) (55,019)
Net income (loss) (50,766) (26,246) (69,697) (55,019)
Defined benefit pension plans        
Amortization of actuarial (gain) loss 0 0 0 0
Amortization of prior service costs, net of tax   0   0
Other comprehensive income (loss), net of tax 0 0 0 0
Comprehensive income (50,766) (26,246) (69,697) (55,019)
Reportable Legal Entities [Member]
       
Sales        
Sales 961,187 852,295 1,728,367 1,597,173
Reportable Legal Entities [Member] | Boise Cascade Company (Parent) [Member]
       
Sales        
Sales 0 0 0 0
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
       
Sales        
Sales 957,289 848,515 1,721,359 1,590,898
Reportable Legal Entities [Member] | Non-guarantor Subsidiaries [Member]
       
Sales        
Sales 3,898 3,780 7,008 6,275
Reportable Legal Entities [Member] | Eliminations [Member]
       
Sales        
Sales 0 0 0 0
Intersegment Eliminations [Member]
       
Sales        
Sales 0 0 0 0
Intersegment Eliminations [Member] | Boise Cascade Company (Parent) [Member]
       
Sales        
Sales 0 0 0 0
Intersegment Eliminations [Member] | Guarantor Subsidiaries [Member]
       
Sales        
Sales 0 0 0 0
Intersegment Eliminations [Member] | Non-guarantor Subsidiaries [Member]
       
Sales        
Sales 5,785 2,920 8,350 5,558
Intersegment Eliminations [Member] | Eliminations [Member]
       
Sales        
Sales $ (5,785) $ (2,920) $ (8,350) $ (5,558)
[1] 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 for the consolidated company: Three Months EndedJune 30 Six Months EndedJune 30 2014 2013 2014 2013 (millions)Net income(1) $26.4 $10.4 $32.0 $91.2Interest expense 5.5 4.8 11.0 9.7Interest income (0.1) (0.1) (0.1) (0.1)Income tax provision (benefit)(1) 14.3 6.8 17.7 (54.3)Depreciation and amortization 12.5 8.8 24.8 17.2EBITDA $58.7 $30.7 $85.4 $63.7 _______________________________________ (1)The six months ended June 30, 2013 includes a $68.7 million income tax benefit associated with the recording of net deferred tax assets upon our conversion to a corporation.
[2] Represents amounts reclassified from accumulated other comprehensive loss. These amounts are included in the computation of net periodic pension cost. For additional information, see Note 7, Retirement and Benefit Plans.