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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2015
Income Tax Disclosure [Abstract] |
Income before Income Tax, Domestic and Foreign [Table Text Block] | Income before income taxes includes the following components:
|  | Year Ended December 31
|  | 2015 |  | 2014 |  | 2013
|  | (thousands)
Domestic |  | $ | 79,414 |  |  | $ | 122,727 |  |  | $ | 82,529 |
Foreign |  | 1,268 |  |  | 578 |  |  | (4,381 | )
Income before income taxes |  | $ | 80,682 |  |  | $ | 123,305 |  |  | $ | 78,148 |
Income Tax Provision (Benefit) [Table Text Block] | The income tax provision (benefit) shown in the Consolidated Statements of Operations includes the following:
|  | Year Ended December 31
|  | 2015 |  | 2014 |  | 2013
|  | (thousands)
Current income tax provision (benefit) |  |  |  |  |  |
Federal |  | $ | (2,938 | ) |  | $ | 27,568 |  |  | $ | 17,618 |
State |  | 555 |  |  | 5,023 |  |  | 3,172 |
Foreign |  | — |  |  | — |  |  | 22 |
Total current |  | (2,383 | ) |  | 32,591 |  |  | 20,812 |
Deferred income tax provision (benefit) |  |  |  |  |  |
Federal |  | 27,011 |  |  | 9,740 |  |  | (54,611 | )
State |  | 3,872 |  |  | 965 |  |  | (4,989 | )
Foreign |  | — |  |  | — |  |  | — |
Total deferred |  | 30,883 |  |  | 10,705 |  |  | (59,600 | )
Income tax provision (benefit) |  | $ | 28,500 |  |  | $ | 43,296 |  |  | $ | (38,788 | )
Income Tax Rate Reconciliation [Table Text Block] | The effective tax rate varies from the U.S. Federal statutory income tax rate principally due to the following:
|  | Year Ended December 31 |
|  | 2015 |  | 2014 |  | 2013 |
|  | (thousands, except percentages)
Income before income taxes |  | $ | 80,682 |  |  | $ | 123,305 |  |  | $ | 78,148 |  |
Statutory U.S. income tax rate |  | 35.0 | % |  | 35.0 | % |  | 35.0 | % |
Statutory tax provision |  | $ | 28,239 |  |  | $ | 43,157 |  |  | $ | 27,352 |  |
State taxes |  | 3,006 |  |  | 4,097 |  |  | 2,545 |  |
Domestic production activities deduction |  | (299 | ) |  | (2,031 | ) |  | (1,326 | ) |
Other |  | (2,446 | ) |  | (1,927 | ) |  | 1,307 |  |
Total |  | $ | 28,500 |  |  | $ | 43,296 |  |  | $ | 29,878 |  |
Effective income tax rate excluding discrete item |  | 35.3 | % |  | 35.1 | % |  | 38.2 | % |
Recognition of beginning deferred tax balances |  | $ | — |  |  | $ | — |  |  | $ | (68,666 | ) | (a)
Income tax provision (benefit) with discrete item |  | $ | 28,500 |  |  | $ | 43,296 |  |  | $ | (38,788 | ) |
Effective income tax rate with discrete item |  | 35.3 | % |  | 35.1 | % |  | (49.6 | )% |
___________________________________
(a) | On February 4, 2013, we converted from a limited liability company to a corporation. In addition, we elected to be treated as a corporation for federal and state income tax purposes effective as of January 1, 2013. Therefore, we have been subject to federal and state income tax expense since January 1, 2013. For tax purposes, our conversion from a limited liability company to a corporation was deemed a nontaxable transfer of Boise Cascade, L.L.C., assets and liabilities to Boise Cascade Company. As a result of our conversion to a corporation in February 2013, we recorded net deferred tax assets of $68.7 million, the effect of which was recorded as an income tax benefit in our Consolidated Statement of Operations for the year ended December 31, 2013.
Net Deferred Tax Assets and Liabilities [Table Text Block] | The components of our net deferred tax assets and liabilities at December 31, 2015 and 2014, are summarized as follows:
|  | December 31, 2015 |  | December 31, 2014
|  | (thousands)
Deferred tax assets |  |  |  |
Employee benefits (a) |  | $ | 52,840 |  |  | $ | 81,414 |
Inventories |  | 6,618 |  |  | 6,733 |
Foreign net operating loss carryforward and foreign other (b) |  | 9,884 |  |  | 15,839 |
Other |  | 6,257 |  |  | 4,269 |
Gross deferred tax assets |  | 75,599 |  |  | 108,255 |
Valuation allowance (b) |  | (9,884 | ) |  | (15,839 | )
Net deferred tax assets |  | $ | 65,715 |  |  | $ | 92,416 |
Deferred tax liabilities |  |  |  |
Property and equipment |  | $ | 58,692 |  |  | $ | 50,199 |
Intangible assets and other |  | 5,264 |  |  | 4,531 |
Other |  | 851 |  |  | 691 |
Deferred tax liabilities |  | $ | 64,807 |  |  | $ | 55,421 |
Total deferred tax assets, net |  | $ | 908 |  |  | $ | 36,995 |
___________________________________
(a) | The decrease primarily relates to the tax effect of changes in recorded pension liabilities. See Note 7, Retirement and Benefit Plans, for more information.
(b) | We have an investment in foreign subsidiaries, which at December 31, 2015 and 2014, had $9.9 million and $15.8 million, respectively, of deferred tax assets. Deferred tax assets are reduced by a valuation allowance when it is more likely than not that some portion of the deferred tax assets will not be realized. The foreign deferred tax assets results primarily from net operating losses and were fully offset by a valuation allowance. The net operating losses will expire beginning in 2026 through 2033.
Unrecognized Tax Benefits Roll Forward [Table Text Block] | The following table summarizes the changes related to our gross unrecognized tax benefits excluding interest and penalties:
|  | 2015 |  | 2014
|  | (thousands)
Balance as of January 1 |  | $ | 309 |  |  | $ | — |
Increases related to prior years' tax positions |  | 431 |  |  | 172 |
Increases related to current year tax positions |  | 145 |  |  | 137 |
Decreases related to prior years' tax positions |  | (7 | ) |  | — |
Balance as of December 31 |  | $ | 878 |  |  | $ | 309 |

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