XML 35 R20.htm IDEA: XBRL DOCUMENT v3.3.1.900
Outsourcing Services Agreement
12 Months Ended
Dec. 31, 2015
Outsourcing Services Agreement [Abstract]  
Outsourcing services agreement
Outsourcing Services Agreement

Under an Outsourcing Services Agreement, a wholly-owned subsidiary of Packaging Corporation of America (PCA) provided a number of corporate staff services to us. These services included, but were not limited to, information technology, accounting, and human resource transactional services. On November 17, 2014, we entered into the Fifth Amendment to Outsourcing Services Agreement (the “Amendment”) with PCA, which amended the Outsourcing Services Agreement, dated February 22, 2008 (the “Agreement”), to, among other things, provide expiration dates for the termination of substantially all administrative services provided by PCA to us pursuant to the Agreement. By the end of 2015, substantially all administrative services transitioned from PCA to us. Many of these services are being performed by newly hired employees, substantially all of whom transitioned from PCA to Boise Cascade upon termination of the Agreement. Total expenses incurred under the Outsourcing Services Agreement were $11.8 million, $15.1 million, and $15.5 million, respectively, for the years ended December 31, 2015, 2014, and 2013. The majority of these expenses are recorded in "General and administrative expenses" in our Consolidated Statements of Operations.