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Segment Information (Details) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2015 USD ($) | Sep. 30, 2015 USD ($) | Jun. 30, 2015 USD ($) | Mar. 31, 2015 USD ($) | Dec. 31, 2014 USD ($) | Sep. 30, 2014 USD ($) | Jun. 30, 2014 USD ($) | Mar. 31, 2014 USD ($) | Dec. 31, 2015 USD ($) | Dec. 31, 2014 USD ($) | Dec. 31, 2013 USD ($) Integer3
Segment Reporting Information |  |  |  |  |  |  |  |  |  |  |  |  |
Sales |  | $ 876,500 | $ 991,600 | $ 955,400 | $ 809,900 | $ 862,000 | $ 983,300 | $ 961,200 | $ 767,200 | $ 3,633,415 | $ 3,573,732 | $ 3,273,496 |
Income before income taxes |  |  |  |  |  |  |  |  |  | 80,682 | 123,305 | 78,148 |
Depreciation and amortization |  |  |  |  |  |  |  |  |  | 55,578 | 51,439 | 38,038 |
EBITDA | [1] |  |  |  |  |  |  |  |  | 158,500 | 196,600 | 136,400 |
Capital expenditures |  |  |  |  |  |  |  |  |  | 87,500 | 61,200 | 148,800 |
Assets |  | 1,248,606 |  |  |  | 1,213,336 |  |  |  | 1,248,606 | 1,213,336 | 1,095,900 |
Interest expense |  |  |  |  |  |  |  |  |  | (22,532) | (22,049) | (20,426) |
Interest income |  |  |  |  |  |  |  |  |  | 323 | 237 | 241 |
Acquisitions of businesses and facilities |  |  |  |  |  |  |  |  |  | 0 | 0 | 103,029 |
Pension expense |  |  |  |  |  |  |  |  |  | 2,825 | 838 | 10,989 |
Wood Products [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information |  |  |  |  |  |  |  |  |  |  |  |  |
Sales |  |  |  |  |  |  |  |  |  | 742,300 | 787,200 | 674,000 |
Depreciation and amortization |  |  |  |  |  |  |  |  |  | 43,300 | 41,500 | 28,700 |
EBITDA | [1],[2] |  |  |  |  |  |  |  |  | 107,500 | 149,800 | 106,300 |
Capital expenditures |  |  |  |  |  |  |  |  |  | 68,800 | 40,300 | 133,600 | [3]
Assets |  | 556,000 |  |  |  | 533,100 |  |  |  | 556,000 | 533,100 | 514,500 |
Acquisitions of businesses and facilities |  |  |  |  |  |  |  |  |  |  |  | $ 103,000 |
Number of Manufacturing Facilities Acquired | Integer3 |  |  |  |  |  |  |  |  |  |  |  | 2 |
Pension expense |  |  |  |  |  |  |  |  |  |  | 400 | $ 7,600 |
Building Materials Distribution [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information |  |  |  |  |  |  |  |  |  |  |  |  |
Sales |  |  |  |  |  |  |  |  |  | 2,891,100 | 2,786,500 | 2,599,500 |
Depreciation and amortization |  |  |  |  |  |  |  |  |  | 11,900 | 9,800 | 9,200 |
EBITDA | [1],[2] |  |  |  |  |  |  |  |  | 72,700 | 66,500 | 49,200 |
Capital expenditures |  |  |  |  |  |  |  |  |  | 14,500 | 20,300 | 14,700 |
Assets |  | 506,300 |  |  |  | 483,600 |  |  |  | 506,300 | 483,600 | 456,100 |
Pension expense |  |  |  |  |  |  |  |  |  |  | 300 | 3,100 |
Corporate and Other [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information |  |  |  |  |  |  |  |  |  |  |  |  |
Sales |  |  |  |  |  |  |  |  |  | 0 | 0 | 0 |
Depreciation and amortization |  |  |  |  |  |  |  |  |  | 400 | 200 | 100 |
EBITDA | [1],[2] |  |  |  |  |  |  |  |  | (21,700) | (19,800) | (19,100) |
Capital expenditures |  |  |  |  |  |  |  |  |  | 4,300 | 600 | 500 |
Assets |  | $ 186,300 |  |  |  | $ 196,700 |  |  |  | 186,300 | 196,700 | 125,200 |
Operating Segments [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information |  |  |  |  |  |  |  |  |  |  |  |  |
Income before income taxes |  |  |  |  |  |  |  |  |  | 102,900 | 145,100 | 98,300 |
Operating Segments [Member] | Wood Products [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information |  |  |  |  |  |  |  |  |  |  |  |  |
Sales |  |  |  |  |  |  |  |  |  | 1,282,100 | 1,317,000 | 1,134,100 |
Income before income taxes | [2] |  |  |  |  |  |  |  |  | 64,200 | 108,400 | 77,700 |
Operating Segments [Member] | Building Materials Distribution [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information |  |  |  |  |  |  |  |  |  |  |  |  |
Sales |  |  |  |  |  |  |  |  |  | 2,891,300 | 2,786,700 | 2,599,600 |
Income before income taxes | [2] |  |  |  |  |  |  |  |  | 60,800 | 56,700 | 39,900 |
Operating Segments [Member] | Corporate and Other [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information |  |  |  |  |  |  |  |  |  |  |  |  |
Sales |  |  |  |  |  |  |  |  |  | 0 | 0 | 0 |
Income before income taxes | [2] |  |  |  |  |  |  |  |  | (22,100) | (19,900) | (19,300) |
Intersegment Eliminations [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information |  |  |  |  |  |  |  |  |  |  |  |  |
Sales |  |  |  |  |  |  |  |  |  | (540,000) | (529,900) | (460,200) |
Intersegment Eliminations [Member] | Wood Products [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information |  |  |  |  |  |  |  |  |  |  |  |  |
Sales |  |  |  |  |  |  |  |  |  | (539,800) | (529,800) | (460,100) |
Intersegment Eliminations [Member] | Building Materials Distribution [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information |  |  |  |  |  |  |  |  |  |  |  |  |
Sales |  |  |  |  |  |  |  |  |  | (200) | (100) | (100) |
Intersegment Eliminations [Member] | Corporate and Other [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information |  |  |  |  |  |  |  |  |  |  |  |  |
Sales |  |  |  |  |  |  |  |  |  | $ 0 | $ 0 | $ 0 |
[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: Year Ended December 31 2015 2014 2013 (millions)Net income (1) $52.2 $80.0 $116.9Interest expense 22.5 22.0 20.4Interest income (0.3) (0.2) (0.2)Income tax provision (benefit) (1) 28.5 43.3 (38.8)Depreciation and amortization 55.6 51.4 38.0EBITDA $158.5 $196.6 $136.4 _______________________________________ (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.
[2] | Prior to first quarter 2015, pension expense (which is primarily comprised of interest cost, expected return on plan assets, and amortization of actuarial losses) was recorded in each of our segments based on the associated individual employee roles and responsibilities. However, pension benefits are frozen for most employees and only a small number of hourly employees continue to accrue benefits. Therefore, management believes that recording pension expense in the Corporate and Other segment provides a clearer view of segment operating performance. In first quarter 2015, we made a change in our segment measurement method by recording all pension expense to the Corporate and Other segment. This change in measurement only impacts our segment disclosures, and thus it has no impact on our overall consolidated financial statements. Historical segment income (loss) and EBITDA have not been recast in the table above. For the year ended December 31, 2014, pension expense of $0.4 million and $0.3 million, respectively, was recorded in the Wood Products and Building Materials Distribution segments compared with $7.6 million and $3.1 million, respectively, of pension expense in 2013.
[3] | Capital spending in 2013 for Wood Products includes $103.0 million for the acquisition of two plywood manufacturing facilities in the Carolinas.

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