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Consolidating Guarantor and Nonguarantor Financial Information (Tables) | 6 Months Ended
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Jun. 30, 2015
Disclosure Text Block Supplement [Abstract] |
Consolidating Statements of Comprehensive Income (Loss) [Table Text Block] | Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Three Months Ended June 30, 2015 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | — |  |  | $ | 951,728 |  |  | $ | 3,669 |  |  | $ | — |  |  | $ | 955,397 |
Intercompany |  | — |  |  | — |  |  | 5,853 |  |  | (5,853 | ) |  | — |
|  | — |  |  | 951,728 |  |  | 9,522 |  |  | (5,853 | ) |  | 955,397 |
Costs and expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Materials, labor, and other operating expenses (excluding depreciation) |  | 405 |  |  | 822,032 |  |  | 8,050 |  |  | (5,904 | ) |  | 824,583 |
Depreciation and amortization |  | 64 |  |  | 12,926 |  |  | 291 |  |  | — |  |  | 13,281 |
Selling and distribution expenses |  | 314 |  |  | 67,493 |  |  | 447 |  |  | — |  |  | 68,254 |
General and administrative expenses |  | 5,143 |  |  | 6,824 |  |  | — |  |  | 51 |  |  | 12,018 |
Other (income) expense, net |  | (22 | ) |  | (4 | ) |  | (72 | ) |  | — |  |  | (98 | )
|  | 5,904 |  |  | 909,271 |  |  | 8,716 |  |  | (5,853 | ) |  | 918,038 |
Income (loss) from operations |  | (5,904 | ) |  | 42,457 |  |  | 806 |  |  | — |  |  | 37,359 |
Foreign currency exchange gain (loss) |  | (83 | ) |  | 44 |  |  | 80 |  |  | — |  |  | 41 |
Interest expense |  | (5,578 | ) |  | (13 | ) |  | — |  |  | — |  |  | (5,591 | )
Interest income |  | 21 |  |  | 37 |  |  | — |  |  | — |  |  | 58 |
|  | (5,640 | ) |  | 68 |  |  | 80 |  |  | — |  |  | (5,492 | )
Income (loss) before income taxes and equity in net income of affiliates |  | (11,544 | ) |  | 42,525 |  |  | 886 |  |  | — |  |  | 31,867 |
Income tax (provision) benefit |  | (11,663 | ) |  | 26 |  |  | — |  |  | — |  |  | (11,637 | )
Income (loss) before equity in net income of affiliates |  | (23,207 | ) |  | 42,551 |  |  | 886 |  |  | — |  |  | 20,230 |
Equity in net income of affiliates |  | 43,437 |  |  | — |  |  | — |  |  | (43,437 | ) |  | — |
Net income |  | 20,230 |  |  | 42,551 |  |  | 886 |  |  | (43,437 | ) |  | 20,230 |
Other comprehensive income, net of tax |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  |  |  |  |  |  |  |  |  |
Actuarial gain |  | 11,923 |  |  | — |  |  | — |  |  | — |  |  | 11,923 |
Amortization of actuarial loss |  | 808 |  |  | — |  |  | — |  |  | — |  |  | 808 |
Other comprehensive income, net of tax |  | 12,731 |  |  | — |  |  | — |  |  | — |  |  | 12,731 |
Comprehensive income |  | $ | 32,961 |  |  | $ | 42,551 |  |  | $ | 886 |  |  | $ | (43,437 | ) |  | $ | 32,961 |
Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Three Months Ended June 30, 2014 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | — |  |  | $ | 957,289 |  |  | $ | 3,898 |  |  | $ | — |  |  | $ | 961,187 |
Intercompany |  | — |  |  | — |  |  | 5,785 |  |  | (5,785 | ) |  | — |
|  | — |  |  | 957,289 |  |  | 9,683 |  |  | (5,785 | ) |  | 961,187 |
Costs and expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Materials, labor, and other operating expenses (excluding depreciation) |  | — |  |  | 821,453 |  |  | 8,481 |  |  | (6,402 | ) |  | 823,532 |
Depreciation and amortization |  | 43 |  |  | 12,137 |  |  | 302 |  |  | — |  |  | 12,482 |
Selling and distribution expenses |  | — |  |  | 66,587 |  |  | 594 |  |  | — |  |  | 67,181 |
General and administrative expenses |  | 4,657 |  |  | 6,651 |  |  | — |  |  | 617 |  |  | 11,925 |
Other (income) expense, net |  | (9 | ) |  | 295 |  |  | (123 | ) |  | — |  |  | 163 |
|  | 4,691 |  |  | 907,123 |  |  | 9,254 |  |  | (5,785 | ) |  | 915,283 |
Income (loss) from operations |  | (4,691 | ) |  | 50,166 |  |  | 429 |  |  | — |  |  | 45,904 |
Foreign currency exchange gain |  | 170 |  |  | 29 |  |  | 67 |  |  | — |  |  | 266 |
Interest expense |  | (5,519 | ) |  | — |  |  | — |  |  | — |  |  | (5,519 | )
Interest income |  | 3 |  |  | 50 |  |  | — |  |  | — |  |  | 53 |
|  | (5,346 | ) |  | 79 |  |  | 67 |  |  | — |  |  | (5,200 | )
Income (loss) before income taxes and equity in net income of affiliates |  | (10,037 | ) |  | 50,245 |  |  | 496 |  |  | — |  |  | 40,704 |
Income tax (provision) benefit |  | (14,311 | ) |  | 25 |  |  | — |  |  | — |  |  | (14,286 | )
Income (loss) before equity in net income of affiliates |  | (24,348 | ) |  | 50,270 |  |  | 496 |  |  | — |  |  | 26,418 |
Equity in net income of affiliates |  | 50,766 |  |  | — |  |  | — |  |  | (50,766 | ) |  | — |
Net income |  | 26,418 |  |  | 50,270 |  |  | 496 |  |  | (50,766 | ) |  | 26,418 |
Other comprehensive loss, net of tax |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  |  |  |  |  |  |  |  |  |
Amortization of actuarial gain |  | (4 | ) |  | — |  |  | — |  |  | — |  |  | (4 | )
Other comprehensive loss, net of tax |  | (4 | ) |  | — |  |  | — |  |  | — |  |  | (4 | )
Comprehensive income |  | $ | 26,414 |  |  | $ | 50,270 |  |  | $ | 496 |  |  | $ | (50,766 | ) |  | $ | 26,414 |
Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Six Months Ended June 30, 2015 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | — |  |  | $ | 1,759,455 |  |  | $ | 5,845 |  |  | $ | — |  |  | $ | 1,765,300 |
Intercompany |  | — |  |  | — |  |  | 9,892 |  |  | (9,892 | ) |  | — |
|  | — |  |  | 1,759,455 |  |  | 15,737 |  |  | (9,892 | ) |  | 1,765,300 |
Costs and expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Materials, labor, and other operating expenses, (excluding depreciation) |  | 1,255 |  |  | 1,524,885 |  |  | 13,699 |  |  | (10,217 | ) |  | 1,529,622 |
Depreciation and amortization |  | 122 |  |  | 26,165 |  |  | 581 |  |  | — |  |  | 26,868 |
Selling and distribution expenses |  | 869 |  |  | 128,256 |  |  | 1,009 |  |  | — |  |  | 130,134 |
General and administrative expenses |  | 10,436 |  |  | 13,265 |  |  | — |  |  | 325 |  |  | 24,026 |
Other (income) expense, net |  | (247 | ) |  | 153 |  |  | (303 | ) |  | — |  |  | (397 | )
|  | 12,435 |  |  | 1,692,724 |  |  | 14,986 |  |  | (9,892 | ) |  | 1,710,253 |
Income (loss) from operations |  | (12,435 | ) |  | 66,731 |  |  | 751 |  |  | — |  |  | 55,047 |
Foreign currency exchange gain (loss) |  | (255 | ) |  | 177 |  |  | 12 |  |  | — |  |  | (66 | )
Interest expense |  | (11,059 | ) |  | (13 | ) |  | — |  |  | — |  |  | (11,072 | )
Interest income |  | 39 |  |  | 109 |  |  | — |  |  | — |  |  | 148 |
|  | (11,275 | ) |  | 273 |  |  | 12 |  |  | — |  |  | (10,990 | )
Income (loss) before income taxes and equity in net income of affiliates |  | (23,710 | ) |  | 67,004 |  |  | 763 |  |  | — |  |  | 44,057 |
Income tax (provision) benefit |  | (16,267 | ) |  | 57 |  |  | — |  |  | — |  |  | (16,210 | )
Income (loss) before equity in net income of affiliates |  | (39,977 | ) |  | 67,061 |  |  | 763 |  |  | — |  |  | 27,847 |
Equity in net income of affiliates |  | 67,824 |  |  | — |  |  | — |  |  | (67,824 | ) |  | — |
Net income |  | 27,847 |  |  | 67,061 |  |  | 763 |  |  | (67,824 | ) |  | 27,847 |
Other comprehensive income, net of tax |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  |  |  |  |  |  |  |  |  |
Actuarial gain |  | 11,923 |  |  | — |  |  | — |  |  | — |  |  | 11,923 |
Amortization of actuarial loss |  | 1,793 |  |  | — |  |  | — |  |  | — |  |  | 1,793 |
Effect of settlements |  | 309 |  |  | — |  |  | — |  |  | — |  |  | 309 |
Other comprehensive income, net of tax |  | 14,025 |  |  | — |  |  | — |  |  | — |  |  | 14,025 |
Comprehensive income |  | $ | 41,872 |  |  | $ | 67,061 |  |  | $ | 763 |  |  | $ | (67,824 | ) |  | $ | 41,872 |
Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Six Months Ended June 30, 2014 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | — |  |  | $ | 1,721,359 |  |  | $ | 7,008 |  |  | $ | — |  |  | $ | 1,728,367 |
Intercompany |  | — |  |  | — |  |  | 8,350 |  |  | (8,350 | ) |  | — |
|  | — |  |  | 1,721,359 |  |  | 15,358 |  |  | (8,350 | ) |  | 1,728,367 |
Costs and expenses |  |  |  |  |  |  |  |  |  |
Materials, labor, and other operating expenses, (excluding depreciation) |  | — |  |  | 1,491,203 |  |  | 13,879 |  |  | (8,942 | ) |  | 1,496,140 |
Depreciation and amortization |  | 77 |  |  | 24,116 |  |  | 609 |  |  | — |  |  | 24,802 |
Selling and distribution expenses |  | — |  |  | 124,862 |  |  | 1,249 |  |  | — |  |  | 126,111 |
General and administrative expenses |  | 8,932 |  |  | 13,066 |  |  | — |  |  | 592 |  |  | 22,590 |
Other (income) expense, net |  | — |  |  | (1,335 | ) |  | (402 | ) |  | — |  |  | (1,737 | )
|  | 9,009 |  |  | 1,651,912 |  |  | 15,335 |  |  | (8,350 | ) |  | 1,667,906 |
Income (loss) from operations |  | (9,009 | ) |  | 69,447 |  |  | 23 |  |  | — |  |  | 60,461 |
Foreign currency exchange gain |  | 108 |  |  | 38 |  |  | 31 |  |  | — |  |  | 177 |
Interest expense |  | (11,031 | ) |  | — |  |  | — |  |  | — |  |  | (11,031 | )
Interest income |  | 8 |  |  | 115 |  |  | — |  |  | — |  |  | 123 |
|  | (10,915 | ) |  | 153 |  |  | 31 |  |  | — |  |  | (10,731 | )
Income (loss) before income taxes and equity in net income of affiliates |  | (19,924 | ) |  | 69,600 |  |  | 54 |  |  | — |  |  | 49,730 |
Income tax (provision) benefit |  | (17,790 | ) |  | 43 |  |  | — |  |  | — |  |  | (17,747 | )
Income (loss) before equity in net income of affiliates |  | (37,714 | ) |  | 69,643 |  |  | 54 |  |  | — |  |  | 31,983 |
Equity in net income of affiliates |  | 69,697 |  |  | — |  |  | — |  |  | (69,697 | ) |  | — |
Net income |  | 31,983 |  |  | 69,643 |  |  | 54 |  |  | (69,697 | ) |  | 31,983 |
Other comprehensive loss, net of tax |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  |  |  |  |  |  |  |  |  |
Amortization of actuarial gain |  | (8 | ) |  | — |  |  | — |  |  | — |  |  | (8 | )
Other comprehensive loss, net of tax |  | (8 | ) |  | — |  |  | — |  |  | — |  |  | (8 | )
Comprehensive income |  | $ | 31,975 |  |  | $ | 69,643 |  |  | $ | 54 |  |  | $ | (69,697 | ) |  | $ | 31,975 |
Consolidating Balance Sheets [Table Text Block] |
Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at June 30, 2015 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 194,903 |  |  | $ | 21 |  |  | $ | 3 |  |  | $ | — |  |  | $ | 194,927 |
Receivables |  |  |  |  |  |  |  |  |  |  |
Trade, less allowances |  | 1 |  |  | 235,877 |  |  | 637 |  |  | — |  |  | 236,515 |
Related parties |  | — |  |  | 487 |  |  | — |  |  | — |  |  | 487 |
Other |  | 314 |  |  | 4,464 |  |  | 551 |  |  | — |  |  | 5,329 |
Inventories |  | — |  |  | 408,252 |  |  | 6,862 |  |  | — |  |  | 415,114 |
Deferred income taxes |  | 19,286 |  |  | — |  |  | 6 |  |  | — |  |  | 19,292 |
Prepaid expenses and other |  | 6,124 |  |  | 4,039 |  |  | 26 |  |  | — |  |  | 10,189 |
Total current assets |  | 220,628 |  |  | 653,140 |  |  | 8,085 |  |  | — |  |  | 881,853 |
Property and equipment, net |  | 1,926 |  |  | 365,596 |  |  | 6,491 |  |  | — |  |  | 374,013 |
Timber deposits |  | — |  |  | 12,568 |  |  | — |  |  | — |  |  | 12,568 |
Deferred financing costs |  | 7,199 |  |  | — |  |  | — |  |  | — |  |  | 7,199 |
Goodwill |  | — |  |  | 21,823 |  |  | — |  |  | — |  |  | 21,823 |
Intangible assets, net |  | — |  |  | 10,137 |  |  | — |  |  | — |  |  | 10,137 |
Other assets |  | 591 |  |  | 10,244 |  |  | 16 |  |  | — |  |  | 10,851 |
Investments in affiliates |  | 775,698 |  |  | — |  |  | — |  |  | (775,698 | ) |  | — |
Total assets |  | $ | 1,006,042 |  |  | $ | 1,073,508 |  |  | $ | 14,592 |  |  | $ | (775,698 | ) |  | $ | 1,318,444 |
Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at June 30, 2015 (continued) (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
LIABILITIES AND STOCKHOLDERS' EQUITY |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | 5,693 |  |  | $ | 231,620 |  |  | $ | 999 |  |  | $ | — |  |  | $ | 238,312 |
Related parties |  | — |  |  | 3,445 |  |  | — |  |  | — |  |  | 3,445 |
Accrued liabilities |  | — |  |  | — |  |  | — |  |  | — |  |  |  |
Compensation and benefits |  | 16,066 |  |  | 31,666 |  |  | 306 |  |  | — |  |  | 48,038 |
Interest payable |  | 3,375 |  |  | — |  |  | — |  |  | — |  |  | 3,375 |
Other |  | 2,449 |  |  | 35,956 |  |  | 1,168 |  |  | — |  |  | 39,573 |
Total current liabilities |  | 27,583 |  |  | 302,687 |  |  | 2,473 |  |  | — |  |  | 332,743 |
Debt |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term debt |  | 351,312 |  |  | — |  |  | — |  |  | — |  |  | 351,312 |
Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Compensation and benefits |  | 84,783 |  |  | — |  |  | — |  |  | — |  |  | 84,783 |
Other long-term liabilities |  | 11,763 |  |  | 7,242 |  |  | — |  |  | — |  |  | 19,005 |
|  | 96,546 |  |  | 7,242 |  |  | — |  |  | — |  |  | 103,788 |
Commitments and contingent liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Stockholders' equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Preferred stock |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Common stock |  | 434 |  |  | — |  |  | — |  |  | — |  |  | 434 |
Treasury stock |  | (106,109 | ) |  | — |  |  | — |  |  | — |  |  | (106,109 | )
Additional paid-in capital |  | 505,188 |  |  | — |  |  | — |  |  | — |  |  | 505,188 |
Accumulated other comprehensive loss |  | (87,473 | ) |  | — |  |  | — |  |  | — |  |  | (87,473 | )
Retained earnings |  | 218,561 |  |  | — |  |  | — |  |  | — |  |  | 218,561 |
Subsidiary equity |  | — |  |  | 763,579 |  |  | 12,119 |  |  | (775,698 | ) |  | — |
Total stockholders' equity |  | 530,601 |  |  | 763,579 |  |  | 12,119 |  |  | (775,698 | ) |  | 530,601 |
Total liabilities and stockholders' equity |  | $ | 1,006,042 |  |  | $ | 1,073,508 |  |  | $ | 14,592 |  |  | $ | (775,698 | ) |  | $ | 1,318,444 |
Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at December 31, 2014
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 163,512 |  |  | $ | 23 |  |  | $ | 14 |  |  | $ | — |  |  | $ | 163,549 |
Receivables |  |  |  |  |  |  |  |  |  |  |
Trade, less allowances |  | 237 |  |  | 171,613 |  |  | 464 |  |  | — |  |  | 172,314 |
Related parties |  | — |  |  | 821 |  |  | — |  |  | — |  |  | 821 |
Other |  | 171 |  |  | 6,908 |  |  | 232 |  |  | — |  |  | 7,311 |
Inventories |  | — |  |  | 389,259 |  |  | 5,202 |  |  | — |  |  | 394,461 |
Deferred income taxes |  | 20,305 |  |  | — |  |  | 6 |  |  | — |  |  | 20,311 |
Prepaid expenses and other |  | 10,756 |  |  | 4,064 |  |  | 37 |  |  | — |  |  | 14,857 |
Total current assets |  | 194,981 |  |  | 572,688 |  |  | 5,955 |  |  | — |  |  | 773,624 |
Property and equipment, net |  | 1,601 |  |  | 359,474 |  |  | 7,053 |  |  | — |  |  | 368,128 |
Timber deposits |  | — |  |  | 13,819 |  |  | — |  |  | — |  |  | 13,819 |
Deferred financing costs |  | 7,149 |  |  | — |  |  | — |  |  | — |  |  | 7,149 |
Goodwill |  | — |  |  | 21,823 |  |  | — |  |  | — |  |  | 21,823 |
Intangible assets, net |  | — |  |  | 10,183 |  |  | — |  |  | — |  |  | 10,183 |
Deferred income taxes |  | 16,684 |  |  | — |  |  | — |  |  | — |  |  | 16,684 |
Other assets |  | 20 |  |  | 9,055 |  |  | — |  |  | — |  |  | 9,075 |
Investments in affiliates |  | 771,026 |  |  | — |  |  | — |  |  | (771,026 | ) |  | — |
Total assets |  | $ | 991,461 |  |  | $ | 987,042 |  |  | $ | 13,008 |  |  | $ | (771,026 | ) |  | $ | 1,220,485 |
Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at December 31, 2014 (continued)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
LIABILITIES AND STOCKHOLDERS' EQUITY |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | 7,238 |  |  | $ | 143,141 |  |  | $ | 314 |  |  | $ | — |  |  | $ | 150,693 |
Related parties |  | — |  |  | 1,743 |  |  | — |  |  | — |  |  | 1,743 |
Accrued liabilities |  |  |  |  |  |  |  |  |  |  |
Compensation and benefits |  | 18,793 |  |  | 46,867 |  |  | 510 |  |  | — |  |  | 66,170 |
Interest payable |  | 3,298 |  |  | — |  |  | — |  |  | — |  |  | 3,298 |
Other |  | 1,559 |  |  | 30,163 |  |  | 1,564 |  |  | — |  |  | 33,286 |
Total current liabilities |  | 30,888 |  |  | 221,914 |  |  | 2,388 |  |  | — |  |  | 255,190 |
Debt |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term debt |  | 301,415 |  |  | — |  |  | — |  |  | — |  |  | 301,415 |
Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Compensation and benefits |  | 156,218 |  |  | — |  |  | — |  |  | — |  |  | 156,218 |
Other long-term liabilities |  | 10,552 |  |  | 4,722 |  |  | — |  |  | — |  |  | 15,274 |
|  | 166,770 |  |  | 4,722 |  |  | — |  |  | — |  |  | 171,492 |
Commitments and contingent liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Stockholders' equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Preferred stock |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Common stock |  | 433 |  |  | — |  |  | — |  |  | — |  |  | 433 |
Treasury stock |  | (100,000 | ) |  | — |  |  | — |  |  | — |  |  | (100,000 | )
Additional paid-in capital |  | 502,739 |  |  | — |  |  | — |  |  | — |  |  | 502,739 |
Accumulated other comprehensive loss |  | (101,498 | ) |  | — |  |  | — |  |  | — |  |  | (101,498 | )
Retained earnings |  | 190,714 |  |  | — |  |  | — |  |  | — |  |  | 190,714 |
Subsidiary equity |  | — |  |  | 760,406 |  |  | 10,620 |  |  | (771,026 | ) |  | — |
Total stockholders' equity |  | 492,388 |  |  | 760,406 |  |  | 10,620 |  |  | (771,026 | ) |  | 492,388 |
Total liabilities and stockholders' equity |  | $ | 991,461 |  |  | $ | 987,042 |  |  | $ | 13,008 |  |  | $ | (771,026 | ) |  | $ | 1,220,485 |
Consolidating Statements of Cash Flows [Table Text Block] |
Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Six Months Ended June 30, 2015 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Cash provided by (used for) operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | $ | 27,847 |  |  | $ | 67,061 |  |  | $ | 763 |  |  | $ | (67,824 | ) |  | $ | 27,847 |
Items in net income (loss) not using (providing) cash |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity in net income of affiliates |  | (67,824 | ) |  | — |  |  | — |  |  | 67,824 |  |  | — |
Depreciation and amortization, including deferred financing costs and other |  | 892 |  |  | 26,165 |  |  | 581 |  |  | — |  |  | 27,638 |
Stock-based compensation |  | 2,898 |  |  | — |  |  | — |  |  | — |  |  | 2,898 |
Pension expense |  | 2,881 |  |  | — |  |  | — |  |  | — |  |  | 2,881 |
Deferred income taxes |  | 7,187 |  |  | — |  |  | — |  |  | — |  |  | 7,187 |
Other |  | (474 | ) |  | (148 | ) |  | — |  |  | — |  |  | (622 | )
Decrease (increase) in working capital |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Receivables |  | 93 |  |  | (61,486 | ) |  | (492 | ) |  | — |  |  | (61,885 | )
Inventories |  | — |  |  | (18,993 | ) |  | (1,660 | ) |  | — |  |  | (20,653 | )
Prepaid expenses and other |  | (3,411 | ) |  | 25 |  |  | 11 |  |  | — |  |  | (3,375 | )
Accounts payable and accrued liabilities |  | (2,927 | ) |  | 81,298 |  |  | 86 |  |  | — |  |  | 78,457 |
Pension contributions |  | (53,203 | ) |  | — |  |  | — |  |  | — |  |  | (53,203 | )
Income taxes payable |  | 14,500 |  |  | — |  |  | (1 | ) |  | — |  |  | 14,499 |
Other |  | (2,095 | ) |  | 157 |  |  | (16 | ) |  | — |  |  | (1,954 | )
Net cash provided by (used for) operations |  | (73,636 | ) |  | 94,079 |  |  | (728 | ) |  | — |  |  | 19,715 |
Cash provided by (used for) investment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expenditures for property and equipment |  | (958 | ) |  | (30,466 | ) |  | (9 | ) |  | — |  |  | (31,433 | )
Proceeds from sales of assets |  | — |  |  | 273 |  |  | (10 | ) |  | — |  |  | 263 |
Net cash used for investment |  | (958 | ) |  | (30,193 | ) |  | (19 | ) |  | — |  |  | (31,170 | )
Cash provided by (used for) financing |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings of long-term debt, including revolving credit facility |  | 50,000 |  |  | — |  |  | — |  |  | — |  |  | 50,000 |
Treasury stock purchased |  | (6,109 | ) |  | — |  |  | — |  |  | — |  |  | (6,109 | )
Financing costs |  | (655 | ) |  | — |  |  | — |  |  | — |  |  | (655 | )
Other |  | (403 | ) |  | — |  |  | — |  |  | — |  |  | (403 | )
Due to (from) affiliates |  | 63,152 |  |  | (63,888 | ) |  | 736 |  |  | — |  |  | — |
Net cash provided by (used for) financing |  | 105,985 |  |  | (63,888 | ) |  | 736 |  |  | — |  |  | 42,833 |
Net increase (decrease) in cash and cash equivalents |  | 31,391 |  |  | (2 | ) |  | (11 | ) |  | — |  |  | 31,378 |
Balance at beginning of the period |  | 163,512 |  |  | 23 |  |  | 14 |  |  | — |  |  | 163,549 |
Balance at end of the period |  | $ | 194,903 |  |  | $ | 21 |  |  | $ | 3 |  |  | $ | — |  |  | $ | 194,927 |
Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Six Months Ended June 30, 2014 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Cash provided by (used for) operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | $ | 31,983 |  |  | $ | 69,643 |  |  | $ | 54 |  |  | $ | (69,697 | ) |  | $ | 31,983 |
Items in net income not using (providing) cash |  |  |  |  |  |  |  |  |  |  |
Equity in net income of affiliates |  | (69,697 | ) |  | — |  |  | — |  |  | 69,697 |  |  | — |
Depreciation and amortization, including deferred financing costs and other |  | 892 |  |  | 24,116 |  |  | 608 |  |  | — |  |  | 25,616 |
Stock-based compensation |  | 2,310 |  |  | — |  |  | — |  |  | — |  |  | 2,310 |
Pension expense |  | 357 |  |  | — |  |  | — |  |  | — |  |  | 357 |
Deferred income taxes |  | 2,721 |  |  | — |  |  | — |  |  | — |  |  | 2,721 |
Other |  | — |  |  | (1,729 | ) |  | — |  |  | — |  |  | (1,729 | )
Decrease (increase) in working capital |  |  |  |  |  |  |  |  |  |
Receivables |  | (144 | ) |  | (65,162 | ) |  | (647 | ) |  | — |  |  | (65,953 | )
Inventories |  | (101 | ) |  | (26,573 | ) |  | (532 | ) |  | — |  |  | (27,206 | )
Prepaid expenses and other |  | (468 | ) |  | (2,887 | ) |  | (69 | ) |  | — |  |  | (3,424 | )
Accounts payable and accrued liabilities |  | (1,730 | ) |  | 60,124 |  |  | (1 | ) |  | — |  |  | 58,393 |
Pension contributions |  | (780 | ) |  | — |  |  | — |  |  | — |  |  | (780 | )
Income taxes payable |  | 11,003 |  |  | — |  |  | (10 | ) |  | — |  |  | 10,993 |
Other |  | (2,907 | ) |  | (1,049 | ) |  | — |  |  | — |  |  | (3,956 | )
Net cash provided by (used for) operations |  | (26,561 | ) |  | 56,483 |  |  | (597 | ) |  | — |  |  | 29,325 |
Cash provided by (used for) investment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expenditures for property and equipment |  | (327 | ) |  | (21,535 | ) |  | (109 | ) |  | — |  |  | (21,971 | )
Proceeds from sales of assets |  | — |  |  | 4,677 |  |  | (8 | ) |  | — |  |  | 4,669 |
Net cash used for investment |  | (327 | ) |  | (16,858 | ) |  | (117 | ) |  | — |  |  | (17,302 | )
Cash provided by (used for) financing |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings on revolving credit facility |  | 57,600 |  |  | — |  |  | — |  |  | — |  |  | 57,600 |
Payments on revolving credit facility |  | (57,600 | ) |  | — |  |  | — |  |  | — |  |  | (57,600 | )
Financing costs |  | (11 | ) |  | — |  |  | — |  |  | — |  |  | (11 | )
Other |  | (342 | ) |  | — |  |  | — |  |  | — |  |  | (342 | )
Due to (from) affiliates |  | 38,926 |  |  | (39,627 | ) |  | 701 |  |  | — |  |  | — |
Net cash provided by (used for) financing |  | 38,573 |  |  | (39,627 | ) |  | 701 |  |  | — |  |  | (353 | )
Net increase (decrease) in cash and cash equivalents |  | 11,685 |  |  | (2 | ) |  | (13 | ) |  | — |  |  | 11,670 |
Balance at beginning of the period |  | 118,198 |  |  | 25 |  |  | 26 |  |  | — |  |  | 118,249 |
Balance at end of the period |  | $ | 129,883 |  |  | $ | 23 |  |  | $ | 13 |  |  | $ | — |  |  | $ | 129,919 |

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