Consolidating Guarantor and Nonguarantor Financial Information (Tables)

12 Months Ended

Dec. 31, 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 Year Ended December 31, 2015

	Boise Cascade Company (Parent)			Guarantor Subsidiaries			Non- guarantor Subsidiaries			Eliminations			Consolidated
	(thousands)
Sales
Trade	$	—		$	3,622,057		$	11,358		$	—		$	3,633,415
Intercompany	—			—			20,665			(20,665		)	—
	—			3,622,057			32,023			(20,665		)	3,633,415

Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	1,180			3,146,085			27,853			(21,598		)	3,153,520
Depreciation and amortization	369			54,077			1,132			—			55,578
Selling and distribution expenses	910			270,409			1,989			—			273,308
General and administrative expenses	19,576			28,916			—			933			49,425
Other (income) expense, net	(369		)	(856		)	(380		)	—			(1,605		)
	21,666			3,498,631			30,594			(20,665		)	3,530,226

Income (loss) from operations	(21,666		)	123,426			1,429			—			103,189

Foreign currency exchange gain (loss)	(492		)	355			(161		)	—			(298		)
Interest expense	(22,442		)	(90		)	—			—			(22,532		)
Interest income	155			168			—			—			323
	(22,779		)	433			(161		)	—			(22,507		)

Income (loss) before income taxes and equity in net income of affiliates	(44,445		)	123,859			1,268			—			80,682
Income tax (provision) benefit	(28,610		)	110			—			—			(28,500		)

Income (loss) before equity in net income of affiliates	(73,055		)	123,969			1,268			—			52,182
Equity in net income of affiliates	125,237			—			—			(125,237		)	—
Net income	52,182			123,969			1,268			(125,237		)	52,182

Other comprehensive income, net of tax
Defined benefit pension plans
Net actuarial gain	5,171			—			—			—			5,171
Amortization of actuarial loss	3,004			—			—			—			3,004
Effect of settlements	308			—			—			—			308
Other comprehensive income, net of tax	8,483			—			—			—			8,483
Comprehensive income	$	60,665		$	123,969		$	1,268		$	(125,237	)	$	60,665

Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Year Ended December 31, 2014

	Boise Cascade Company (Parent)			Guarantor Subsidiaries			Non- guarantor Subsidiaries			Eliminations			Consolidated
	(thousands)
Sales
Trade	$	—		$	3,560,416		$	13,316		$	—		$	3,573,732
Intercompany	—			—			18,224			(18,224		)	—
	—			3,560,416			31,540			(18,224		)	3,573,732

Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	—			3,057,603			27,956			(19,888		)	3,065,671
Depreciation and amortization	179			50,070			1,190			—			51,439
Selling and distribution expenses	—			261,749			2,424			—			264,173
General and administrative expenses	19,252			27,573			—			1,664			48,489
Other (income) expense, net	(26		)	(889		)	(674		)	—			(1,589		)
	19,405			3,396,106			30,896			(18,224		)	3,428,183

Income (loss) from operations	(19,405		)	164,310			644			—			145,549

Foreign currency exchange gain (loss)	(379		)	18			(71		)	—			(432		)
Interest expense	(22,049		)	—			—			—			(22,049		)
Interest income	32			205			—			—			237
	(22,396		)	223			(71		)	—			(22,244		)

Income (loss) before income taxes and equity in net income of affiliates	(41,801		)	164,533			573			—			123,305
Income tax (provision) benefit	(43,402		)	106			—			—			(43,296		)

Income (loss) before equity in net income of affiliates	(85,203		)	164,639			573			—			80,009
Equity in net income of affiliates	165,212			—			—			(165,212		)	—
Net income	80,009			164,639			573			(165,212		)	80,009

Other comprehensive loss, net of tax
Defined benefit pension plans
Net actuarial loss	(46,234		)	—			—			—			(46,234		)
Amortization of actuarial gain	(15		)	—			—			—			(15		)
Other comprehensive loss, net of tax	(46,249		)	—			—			—			(46,249		)
Comprehensive income	$	33,760		$	164,639		$	573		$	(165,212	)	$	33,760

Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income (Loss) For the Year Ended December 31, 2013

	Boise Cascade Company (Parent)			Guarantor Subsidiaries			Non- guarantor Subsidiaries			Eliminations			Consolidated
	(thousands)
Sales
Trade	$	—		$	3,258,873		$	14,623		$	—		$	3,273,496
Intercompany	—			—			12,259			(12,259		)	—
	—			3,258,873			26,882			(12,259		)	3,273,496

Costs and expenses
Materials, labor, and other operating expenses (excluding depreciation)	—			2,831,103			28,338			(12,827		)	2,846,614
Depreciation and amortization	140			36,682			1,216			—			38,038
Selling and distribution expenses	—			242,743			2,540			—			245,283
General and administrative expenses	18,786			26,135			—			568			45,489
Other (income) expense, net	(150		)	324			(859		)	—			(685		)
	18,776			3,136,987			31,235			(12,259		)	3,174,739

Income (loss) from operations	(18,776		)	121,886			(4,353		)	—			98,757

Foreign currency exchange loss	(292		)	(115		)	(17		)	—			(424		)
Interest expense	(20,426		)	—			—			—			(20,426		)
Interest income	83			158			—			—			241
	(20,635		)	43			(17		)	—			(20,609		)

Income (loss) before income taxes and equity in net income of affiliates	(39,411		)	121,929			(4,370		)	—			78,148
Income tax (provision) benefit	38,656			154			(22		)	—			38,788

Income (loss) before equity in net income of affiliates	(755		)	122,083			(4,392		)	—			116,936
Equity in net income of affiliates	117,691			—			—			(117,691		)	—
Net income (loss)	116,936			122,083			(4,392		)	(117,691		)	116,936

Other comprehensive income, net of tax
Defined benefit pension plans
Net actuarial gain	60,100			—			—			—			60,100
Amortization of actuarial loss	5,692			—			—			—			5,692
Amortization of prior service costs	188			—			—			—			188
Other comprehensive income, net of tax	65,980			—			—			—			65,980
Comprehensive income (loss)	$	182,916		$	122,083		$	(4,392	)	$	(117,691	)	$	182,916

Consolidating Balance Sheets [Table Text Block]

Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at December 31, 2015

	Boise Cascade Company (Parent)		Guarantor Subsidiaries		Non- guarantor Subsidiaries		Eliminations			Consolidated
	(thousands)
ASSETS
Current
Cash and cash equivalents	$	184,434	$	11	$	51	$	—		$	184,496
Receivables
Trade, less allowances	8		186,488		642		—			187,138
Related parties	—		1,065		—		—			1,065
Other	925		9,712		224		—			10,861
Inventories	—		378,589		6,268		—			384,857
Prepaid expenses and other	15,032		7,620		1		(5,500		)	17,153
Total current assets	200,399		583,485		7,186		(5,500		)	785,570

Property and equipment, net	5,020		391,057		6,589		—			402,666
Timber deposits	—		15,848		—		—			15,848
Goodwill	—		21,823		—		—			21,823
Intangible assets, net	—		10,090		—		—			10,090
Deferred income taxes	908		—		—		—			908
Other assets	595		11,091		15		—			11,701
Investments in affiliates	801,934		—		—		(801,934		)	—
Total assets	$	1,008,856	$	1,033,394	$	13,790	$	(807,434	)	$	1,248,606

Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at December 31, 2015 (continued)

	Boise Cascade Company (Parent)			Guarantor Subsidiaries		Non- guarantor Subsidiaries		Eliminations			Consolidated
	(thousands)
LIABILITIES AND STOCKHOLDERS' EQUITY
Current
Accounts payable
Trade	$	4,552		$	153,953	$	524	$	—		$	159,029
Related parties	—			1,442		—		—			1,442
Accrued liabilities
Compensation and benefits	16,034			38,399		279		—			54,712
Interest payable	3,389			—		—		—			3,389
Other	1,958			36,617		7,003		(5,500		)	40,078
	25,933			230,411		7,806		(5,500		)	258,650

Debt
Long-term debt	344,589			—		—		—			344,589

Other
Compensation and benefits	93,355			—		—		—			93,355
Other long-term liabilities	10,309			7,033		—		—			17,342
	103,664			7,033		—		—			110,697

Commitments and contingent liabilities

Stockholders' equity
Preferred stock	—			—		—		—			—
Common stock	434			—		—		—			434
Treasury stock	(123,711		)	—		—		—			(123,711		)
Additional paid-in capital	508,066			—		—		—			508,066
Accumulated other comprehensive loss	(93,015		)	—		—		—			(93,015		)
Retained earnings	242,896			—		—		—			242,896
Subsidiary equity	—			795,950		5,984		(801,934		)	—
Total stockholders' equity	534,670			795,950		5,984		(801,934		)	534,670
Total liabilities and stockholders' equity	$	1,008,856		$	1,033,394	$	13,790	$	(807,434	)	$	1,248,606

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
Prepaid expenses and other	10,756		4,064		37		—			14,857
Total current assets	174,676		572,688		5,949		—			753,313

Property and equipment, net	1,601		359,474		7,053		—			368,128
Timber deposits	—		13,819		—		—			13,819
Goodwill	—		21,823		—		—			21,823
Intangible assets, net	—		10,183		—		—			10,183
Deferred income taxes	36,989		—		6		—			36,995
Other assets	20		9,055		—		—			9,075
Investments in affiliates	771,026		—		—		(771,026		)	—
Total assets	$	984,312	$	987,042	$	13,008	$	(771,026	)	$	1,213,336

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
	30,888			221,914		2,388		—			255,190

Debt
Long-term debt	294,266			—		—		—			294,266

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	$	984,312		$	987,042	$	13,008	$	(771,026	)	$	1,213,336

Consolidating Statements of Cash Flows [Table Text Block]

Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Year Ended December 31, 2015

	Boise Cascade Company (Parent)			Guarantor Subsidiaries			Non- guarantor Subsidiaries			Eliminations			Consolidated
	(thousands)
Cash provided by (used for) operations
Net income	$	52,182		$	123,969		$	1,268		$	(125,237	)	$	52,182
Items in net income not using (providing) cash
Equity in net income of affiliates	(125,237		)	—			—			125,237			—
Depreciation and amortization, including deferred financing costs and other	1,988			54,077			1,132			—			57,197
Stock-based compensation	5,825			—			—			—			5,825
Pension expense	2,825			—			—			—			2,825
Deferred income taxes	30,883			—			—			—			30,883
Other	(587		)	(1,250		)	—			—			(1,837		)
Decrease (increase) in working capital							—			—
Receivables	(525		)	(17,487		)	(170		)	—			(18,182		)
Inventories	—			10,670			(1,066		)	—			9,604
Prepaid expenses and other	(932		)	(5,589		)	36			5,500			(985		)
Accounts payable and accrued liabilities	(1,782		)	8,702			5,402			(5,500		)	6,822
Pension contributions	(54,257		)	—			—			—			(54,257		)
Income taxes payable	(2,595		)	—			6			—			(2,589		)
Other	(2,079		)	(5,063		)	(15		)	—			(7,157		)
Net cash provided by (used for) operations	(94,291		)	168,029			6,593			—			80,331
Cash provided by (used for) investment
Expenditures for property and equipment	(4,260		)	(82,610		)	(656		)	—			(87,526		)
Proceeds from sales of assets and other	—			3,130			4			—			3,134
Net cash used for investment	(4,260		)	(79,480		)	(652		)	—			(84,392		)
Cash provided by (used for) financing
Borrowings of long-term debt	50,000			—			—			—			50,000
Treasury stock purchased	(23,711		)	—			—			—			(23,711		)
Financing costs	(702		)	—			—			—			(702		)
Other	(443		)	(136		)	—			—			(579		)
Due to (from) affiliates	94,329			(88,425		)	(5,904		)	—			—
Net cash provided by (used for) financing	119,473			(88,561		)	(5,904		)	—			25,008
Net increase (decrease) in cash and cash equivalents	20,922			(12		)	37			—			20,947
Balance at beginning of the period	163,512			23			14			—			163,549
Balance at end of the period	$	184,434		$	11		$	51		$	—		$	184,496

Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Year Ended December 31, 2014

	Boise Cascade Company (Parent)			Guarantor Subsidiaries			Non- guarantor Subsidiaries			Eliminations			Consolidated
	(thousands)
Cash provided by (used for) operations
Net income	$	80,009		$	164,639		$	573		$	(165,212	)	$	80,009
Items in net income not using (providing) cash
Equity in net income of affiliates	(165,212		)	—			—			165,212			—
Depreciation and amortization, including deferred financing costs and other	1,792			50,070			1,190			—			53,052
Stock-based compensation	5,916			—			—			—			5,916
Pension expense	838			—			—			—			838
Deferred income taxes	10,705			—			—			—			10,705
Other	(33		)	(1,556		)	—			—			(1,589		)
Decrease (increase) in working capital
Receivables	(336		)	(20,436		)	495			—			(20,277		)
Inventories	(101		)	(10,247		)	(754		)	—			(11,102		)
Prepaid expenses and other	(184		)	311			16			—			143
Accounts payable and accrued liabilities	2,949			12,396			73			—			15,418
Pension contributions	(12,071		)	—			—			—			(12,071		)
Income taxes payable	(7,766		)	—			—			—			(7,766		)
Other	(4,065		)	(7,368		)	—			—			(11,433		)
Net cash provided by (used for) operations	(87,559		)	187,809			1,593			—			101,843
Cash provided by (used for) investment
Expenditures for property and equipment	(577		)	(60,453		)	(187		)	—			(61,217		)
Proceeds from sales of assets and other	(17		)	4,852			(22		)	—			4,813
Net cash used for investment	(594		)	(55,601		)	(209		)	—			(56,404		)
Cash provided by (used for) financing
Borrowings of long-term debt, including revolving credit facility	57,600			—			—			—			57,600
Payments of long-term debt, including revolving credit facility	(57,600		)	—			—			—			(57,600		)
Financing costs	(11		)	—			—			—			(11		)
Other	(128		)	—			—			—			(128		)
Due to (from) affiliates	133,606			(132,210		)	(1,396		)	—			—
Net cash provided by (used for) financing	133,467			(132,210		)	(1,396		)	—			(139		)
Net increase (decrease) in cash and cash equivalents	45,314			(2		)	(12		)	—			45,300
Balance at beginning of the period	118,198			25			26			—			118,249
Balance at end of the period	$	163,512		$	23		$	14		$	—		$	163,549

Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Year Ended December 31, 2013

	Boise Cascade Company (Parent)			Guarantor Subsidiaries			Non- guarantor Subsidiaries			Eliminations			Consolidated
	(thousands)
Cash provided by (used for) operations
Net income (loss)	$	116,936		$	122,083		$	(4,392	)	$	(117,691	)	$	116,936
Items in net income (loss) not using (providing) cash
Equity in net income of affiliates	(117,691		)	—			—			117,691			—
Depreciation and amortization, including deferred financing costs and other	1,912			36,682			1,216			—			39,810
Stock-based compensation	2,869			—			—			—			2,869
Pension expense	10,989			—			—			—			10,989
Deferred income taxes	(59,600		)	—			—			—			(59,600		)
Other	(161		)	(651		)	23			—			(789		)
Decrease (increase) in working capital, net of acquisitions
Receivables	183			(11,269		)	72			—			(11,014		)
Inventories	101			(52,138		)	1,079			—			(50,958		)
Prepaid expenses and other	(108		)	(385		)	(22		)	—			(515		)
Accounts payable and accrued liabilities	2,280			(990		)	(139		)	—			1,151
Pension contributions	(10,739		)	—			—			—			(10,739		)
Income taxes payable	(2,008		)	(12		)	4			—			(2,016		)
Other	(1,821		)	(876		)	—			—			(2,697		)
Net cash provided by (used for) operations	(56,858		)	92,444			(2,159		)	—			33,427
Cash provided by (used for) investment
Expenditures for property and equipment	(498		)	(44,750		)	(503		)	—			(45,751		)
Acquisitions of businesses and facilities	—			(103,029		)	—			—			(103,029		)
Proceeds from sales of assets and other	831			852			417			—			2,100
Net cash provided by (used for) investment	333			(146,927		)	(86		)	—			(146,680		)
Cash provided by (used for) financing
Net proceeds from issuance of common stock	262,488			—			—			—			262,488
Treasury stock purchased	(100,000		)	—			—			—			(100,000		)
Borrowings of long-term debt, including revolving credit facility	130,000			—			—			—			130,000
Payments of long-term debt, including revolving credit facility	(105,010		)	—			—			—			(105,010		)
Financing costs	(2,061		)	—			—			—			(2,061		)
Other	—			—			192			—			192
Due to (from) affiliates	(56,374		)	54,473			1,901			—			—
Net cash provided by financing	129,043			54,473			2,093			—			185,609
Net increase (decrease) in cash and cash equivalents	72,518			(10		)	(152		)	—			72,356
Balance at beginning of the period	45,680			35			178			—			45,893
Balance at end of the period	$	118,198		$	25		$	26		$	—		$	118,249