XML 71 R56.htm IDEA: XBRL DOCUMENT
v3.3.1.900

Fair Value Measurements of Plan Assets (Details) - USD ($) $ in Thousands | Dec. 31, 2015 | Dec. 31, 2014 | Dec. 31, 2013
--- | --- | --- | ---
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets |  | $ 399,462 |  | $ 363,959 |  | $ 357,280
Defined benefit plan receivables and accrued expenses, net |  | 1,597 |  | 1,149 |  |
Large-Cap U.S. equity securities (b) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets | [1] | 91,622 |  | 111,599 |  |
Small- and mid-cap U.S. equity securities (c) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets | [2] | 16,338 |  | 18,331 |  |
International equity securities (d) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets | [3] | $ 61,414 |  | $ 73,130 |  |
International equity securities (d) [Member] | Emerging Markets Securities [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan actual plan asset allocations |  | 16.00% |  | 23.00% |  |
Fixed Income Securities (e) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan actual plan asset allocations |  | 45.00% |  |  |  |
Defined benefit plan fair value of plan assets | [4] | $ 178,019 |  | $ 125,706 |  |
Hedge fund (f) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan actual plan asset allocations |  | 7.00% |  |  |  |
Defined benefit plan fair value of plan assets | [5] | $ 25,566 |  | 16,242 |  |
Real Estate (g) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan actual plan asset allocations |  | 6.00% |  |  |  |
Defined benefit plan fair value of plan assets | [6] | $ 24,906 |  | 17,802 |  |
Total investments at fair value [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets |  | 397,865 |  | 362,810 |  |
Level 1 [Member] | Large-Cap U.S. equity securities (b) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets | [1] | 0 |  | 0 |  |
Level 1 [Member] | Small- and mid-cap U.S. equity securities (c) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets | [2] | 0 |  | 0 |  |
Level 1 [Member] | International equity securities (d) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets | [3] | 0 |  | 0 |  |
Level 1 [Member] | Fixed Income Securities (e) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets | [4] | 0 |  | 0 |  |
Level 1 [Member] | Hedge fund (f) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets | [5] | 0 |  | 0 |  |
Level 1 [Member] | Real Estate (g) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets | [6] | 0 |  | 0 |  |
Level 1 [Member] | Total investments at fair value [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets |  | 0 |  | 0 |  |
Level 2 [Member] | Large-Cap U.S. equity securities (b) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets | [1],[7] | 91,622 |  | 111,599 |  |
Level 2 [Member] | Small- and mid-cap U.S. equity securities (c) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets | [2],[7] | 16,338 |  | 18,331 |  |
Level 2 [Member] | International equity securities (d) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets | [3],[7] | 61,414 |  | 73,130 |  |
Level 2 [Member] | Fixed Income Securities (e) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets | [4],[7] | 178,019 |  | 125,706 |  |
Level 2 [Member] | Hedge fund (f) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets | [5],[7] | 25,566 |  | 16,242 |  |
Level 2 [Member] | Real Estate (g) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets | [6],[7] | 0 |  | 0 |  |
Level 2 [Member] | Total investments at fair value [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets | [7] | 372,959 |  | 345,008 |  |
Level 3 [Member] | Large-Cap U.S. equity securities (b) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets | [1] | 0 |  | 0 |  |
Level 3 [Member] | Small- and mid-cap U.S. equity securities (c) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets | [2] | 0 |  | 0 |  |
Level 3 [Member] | International equity securities (d) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets | [3] | 0 |  | 0 |  |
Level 3 [Member] | Fixed Income Securities (e) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets | [4] | 0 |  | 0 |  |
Level 3 [Member] | Hedge fund (f) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets | [5] | 0 |  | 0 |  |
Level 3 [Member] | Real Estate (g) [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets |  | 24,906 | [6] | 17,802 | [6] | $ 16,055
Level 3 [Member] | Total investments at fair value [Member] |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |
Defined benefit plan fair value of plan assets |  | $ 24,906 |  | $ 17,802 |  |
[1] | Invested in the Russell Large Cap U.S. Equity Fund at December 31, 2015 and the Russell Equity I Fund at December 31, 2014. Both funds seek returns that exceed the Russell 1000 Index by investing in large-capitalization stocks of the U.S. stock market. In addition, at December 31, 2015 and 2014, our investments in this category included the Russell 1000 Index Fund, which seeks to track the investment results of an index composed of large- and mid-capitalization stocks of the U.S. stock market.
[2] | Invested in the Russell Equity II Fund. The fund seeks returns that exceed the Russell 2500 Index by investing in the small- and mid-capitalization stocks of the U.S. stock market.
[3] | Invested in the Russell International Fund with Active Currency at December 31, 2015 and 2014, which benchmarks against the Russell Developed ex-U.S. Large Cap Index Net and seeks favorable total returns and additional diversification through investment in non-U.S. equity securities and active currency management. The fund participates primarily in the stock markets of Europe and the Pacific Rim and seeks to opportunistically add value through active investment in foreign currencies. In addition, at December 31, 2015 and 2014, our investments in this category included the Russell Emerging Market Fund, which benchmarks against the Russell Emerging Markets Index and is designed to maintain a broadly diversified exposure to emerging market countries. At December 31, 2015 and 2014, investments in emerging markets represent approximately 16% and 23%, respectively, of our international portfolio.
[4] | Invested in the Russell Multi-Manager Bond Fund at December 31, 2015 and 2014. The fund seeks to outperform the Barclays Capital U.S. Aggregate Bond Index over a full market cycle. The fund is designed to provide current income and, as a secondary objective, capital appreciation through a variety of diversified strategies, including sector rotation, modest interest rate timing, security selection, and tactical use of high-yield and emerging market bonds. In addition, at December 31, 2015 and 2014, our investments in this category included the Russell Long Duration Fixed Income Fund, which is designed to provide maximum total return through diversified strategies including sector rotation, modest interest rate timing, security selection, and tactical use of high-yield, emerging market bonds and other non-index securities.
[5] | Invested in the AQR Delta Offshore Fund. The fund seeks to produce high risk-adjusted returns while targeting a low long-term average correlation to traditional markets. The fund invests internationally in a broad range of instruments, including, but not limited to, equities, currencies, convertible securities, futures, forwards, options, swaps, and other derivative products. The fair value of the hedge fund is estimated using the NAV of the investments as a practical expedient for fair value. We have the ability to redeem these investments at NAV within the near term, and they are thus classified within Level 2.
[6] | Invested in the Russell Real Estate Equity Fund. Real estate investments include those in limited partnerships that invest in various domestic commercial and residential real estate projects. The fair values of real estate assets are typically determined by using income and/or cost approaches or a comparable sales approach, taking into consideration discount and capitalization rates, financial conditions, local market conditions, and the status of the capital markets, and they are thus classified within Level 3. Notwithstanding the above, the variety of valuation bases adopted and quality of management data of the underlying assets means that there are inherent difficulties in determining the value of the investments. Amounts realized on the sale of these investments may differ from the calculated values. We have the ability to redeem the real estate investments with a 110-calendar-day written notice prior to a quarterly trade date.
[7] | Equity and fixed-income securities represent common collective trusts managed by Russell Trust Company. The funds are valued at the net asset value (NAV) provided by Russell Trust Company, the administrator of the funds. The NAV is a practical expedient for fair value and is based on the value of the assets owned by the fund, less liabilities at year-end. While the underlying assets are actively traded on an exchange, the funds are not. We have the ability to redeem these equity and fixed-income securities with a one-day notice.

X
- Definition Amount of receivables and accrued expenses, net adjusted to total plan assets. + References No definition available. + Details
Name: | bcc_DefinedBenefitPlanReceivablesandAccruedExpensesNet
Namespace Prefix: | bcc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_DefinedBenefitPlanDisclosureLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Assets, usually stocks, bonds, and other investments, that have been segregated and restricted (usually in a trust) to provide benefits, at their fair value as of the measurement date. Plan assets include amounts contributed by the employer (and by employees for a contributory plan) and amounts earned from investing the contributions, less benefits paid. If a plan has liabilities other than for benefits, those non-benefit obligations may be considered as reductions of plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 30 -Section 35 -Paragraph 50 -URI http://asc.fasb.org/extlink&oid=49178875&loc=d3e12355-114930 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Percentage of fair value of investments (categorized by debt securities, equity securities, real estate and other plan assets) to the fair value of plan assets held. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 5 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e2446-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(1) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis=bcc_LargeCapUSEquitySecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis=bcc_SmallAndMidCapUSEquitySecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis=bcc_InternationalEquitySecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | invest_InvestmentSectorAxis=bcc_EmergingMarketsSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis=us-gaap_FixedIncomeSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis=us-gaap_HedgeFundsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis=us-gaap_RealEstateFundsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis=bcc_TotalSecuritiesAtFairValueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |