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Consolidating Guarantor and Nonguarantor Financial Information (Tables) | 6 Months Ended
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Jun. 30, 2016
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 Three Months Ended June 30, 2016 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | 103 |  |  | $ | 1,039,139 |  |  | $ | 4,531 |  |  | $ | — |  |  | $ | 1,043,773 |
Intercompany |  | — |  |  | — |  |  | 5,727 |  |  | (5,727 | ) |  | — |
|  | 103 |  |  | 1,039,139 |  |  | 10,258 |  |  | (5,727 | ) |  | 1,043,773 |
Costs and expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Materials, labor, and other operating expenses (excluding depreciation) |  | 258 |  |  | 891,237 |  |  | 9,263 |  |  | (6,043 | ) |  | 894,715 |
Depreciation and amortization |  | 428 |  |  | 17,842 |  |  | 282 |  |  | — |  |  | 18,552 |
Selling and distribution expenses |  | 174 |  |  | 76,306 |  |  | 375 |  |  | — |  |  | 76,855 |
General and administrative expenses |  | 6,767 |  |  | 8,529 |  |  | — |  |  | 316 |  |  | 15,612 |
Other (income) expense, net |  | 13 |  |  | 32 |  |  | 127 |  |  | — |  |  | 172 |
|  | 7,640 |  |  | 993,946 |  |  | 10,047 |  |  | (5,727 | ) |  | 1,005,906 |
Income (loss) from operations |  | (7,537 | ) |  | 45,193 |  |  | 211 |  |  | — |  |  | 37,867 |
Foreign currency exchange gain (loss) |  | 40 |  |  | 22 |  |  | (34 | ) |  | — |  |  | 28 |
Interest expense |  | (6,391 | ) |  | (36 | ) |  | — |  |  | — |  |  | (6,427 | )
Interest income |  | 7 |  |  | 20 |  |  | — |  |  | — |  |  | 27 |
Change in fair value of interest rate swaps |  | (1,532 | ) |  | — |  |  | — |  |  | — |  |  | (1,532 | )
|  | (7,876 | ) |  | 6 |  |  | (34 | ) |  | — |  |  | (7,904 | )
Income (loss) before income taxes and equity in net income of affiliates |  | (15,413 | ) |  | 45,199 |  |  | 177 |  |  | — |  |  | 29,963 |
Income tax (provision) benefit |  | (10,767 | ) |  | 32 |  |  | — |  |  | — |  |  | (10,735 | )
Income (loss) before equity in net income of affiliates |  | (26,180 | ) |  | 45,231 |  |  | 177 |  |  | — |  |  | 19,228 |
Equity in net income of affiliates |  | 45,408 |  |  | — |  |  | — |  |  | (45,408 | ) |  | — |
Net income |  | 19,228 |  |  | 45,231 |  |  | 177 |  |  | (45,408 | ) |  | 19,228 |
Other comprehensive income, net of tax |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  |  |  |  |  |  |  |  |  |
Amortization of actuarial loss |  | 294 |  |  | — |  |  | — |  |  | — |  |  | 294 |
Other comprehensive income, net of tax |  | 294 |  |  | — |  |  | — |  |  | — |  |  | 294 |
Comprehensive income |  | $ | 19,522 |  |  | $ | 45,231 |  |  | $ | 177 |  |  | $ | (45,408 | ) |  | $ | 19,522 |
Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Three Months Ended June 30, 2015 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | — |  |  | $ | 951,728 |  |  | $ | 3,669 |  |  | $ | — |  |  | $ | 955,397 |
Intercompany |  | — |  |  | — |  |  | 5,853 |  |  | (5,853 | ) |  | — |
|  | — |  |  | 951,728 |  |  | 9,522 |  |  | (5,853 | ) |  | 955,397 |
Costs and expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Materials, labor, and other operating expenses (excluding depreciation) |  | 405 |  |  | 822,032 |  |  | 8,050 |  |  | (5,904 | ) |  | 824,583 |
Depreciation and amortization |  | 64 |  |  | 12,926 |  |  | 291 |  |  | — |  |  | 13,281 |
Selling and distribution expenses |  | 314 |  |  | 67,493 |  |  | 447 |  |  | — |  |  | 68,254 |
General and administrative expenses |  | 5,143 |  |  | 6,824 |  |  | — |  |  | 51 |  |  | 12,018 |
Other (income) expense, net |  | (22 | ) |  | (4 | ) |  | (72 | ) |  | — |  |  | (98 | )
|  | 5,904 |  |  | 909,271 |  |  | 8,716 |  |  | (5,853 | ) |  | 918,038 |
Income (loss) from operations |  | (5,904 | ) |  | 42,457 |  |  | 806 |  |  | — |  |  | 37,359 |
Foreign currency exchange gain (loss) |  | (83 | ) |  | 44 |  |  | 80 |  |  | — |  |  | 41 |
Interest expense |  | (5,578 | ) |  | (13 | ) |  | — |  |  | — |  |  | (5,591 | )
Interest income |  | 21 |  |  | 37 |  |  | — |  |  | — |  |  | 58 |
|  | (5,640 | ) |  | 68 |  |  | 80 |  |  | — |  |  | (5,492 | )
Income (loss) before income taxes and equity in net income of affiliates |  | (11,544 | ) |  | 42,525 |  |  | 886 |  |  | — |  |  | 31,867 |
Income tax (provision) benefit |  | (11,663 | ) |  | 26 |  |  | — |  |  | — |  |  | (11,637 | )
Income (loss) before equity in net income of affiliates |  | (23,207 | ) |  | 42,551 |  |  | 886 |  |  | — |  |  | 20,230 |
Equity in net income of affiliates |  | 43,437 |  |  | — |  |  | — |  |  | (43,437 | ) |  | — |
Net income |  | 20,230 |  |  | 42,551 |  |  | 886 |  |  | (43,437 | ) |  | 20,230 |
Other comprehensive income, net of tax |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  |  |  |  |  |  |  |  |  |
Actuarial gain |  | 11,923 |  |  | — |  |  | — |  |  | — |  |  | 11,923 |
Amortization of actuarial loss |  | 808 |  |  | — |  |  | — |  |  | — |  |  | 808 |
Other comprehensive income, net of tax |  | 12,731 |  |  | — |  |  | — |  |  | — |  |  | 12,731 |
Comprehensive income |  | $ | 32,961 |  |  | $ | 42,551 |  |  | $ | 886 |  |  | $ | (43,437 | ) |  | $ | 32,961 |
Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Six Months Ended June 30, 2016 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | 289 |  |  | $ | 1,916,211 |  |  | $ | 7,968 |  |  | $ | — |  |  | $ | 1,924,468 |
Intercompany |  | — |  |  | — |  |  | 11,239 |  |  | (11,239 | ) |  | — |
|  | 289 |  |  | 1,916,211 |  |  | 19,207 |  |  | (11,239 | ) |  | 1,924,468 |
Costs and expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Materials, labor, and other operating expenses, (excluding depreciation) |  | 500 |  |  | 1,658,122 |  |  | 17,408 |  |  | (11,771 | ) |  | 1,664,259 |
Depreciation and amortization |  | 798 |  |  | 32,427 |  |  | 565 |  |  | — |  |  | 33,790 |
Selling and distribution expenses |  | 337 |  |  | 143,753 |  |  | 806 |  |  | — |  |  | 144,896 |
General and administrative expenses |  | 12,002 |  |  | 19,130 |  |  | — |  |  | 532 |  |  | 31,664 |
Other (income) expense, net |  | 13 |  |  | (1,592 | ) |  | 166 |  |  | — |  |  | (1,413 | )
|  | 13,650 |  |  | 1,851,840 |  |  | 18,945 |  |  | (11,239 | ) |  | 1,873,196 |
Income (loss) from operations |  | (13,361 | ) |  | 64,371 |  |  | 262 |  |  | — |  |  | 51,272 |
Foreign currency exchange gain |  | 67 |  |  | 99 |  |  | 60 |  |  | — |  |  | 226 |
Interest expense |  | (12,155 | ) |  | (74 | ) |  | — |  |  | — |  |  | (12,229 | )
Interest income |  | 119 |  |  | 57 |  |  | — |  |  | — |  |  | 176 |
Change in fair value of interest rate swaps |  | (1,601 | ) |  | — |  |  | — |  |  | — |  |  | (1,601 | )
|  | (13,570 | ) |  | 82 |  |  | 60 |  |  | — |  |  | (13,428 | )
Income (loss) before income taxes and equity in net income of affiliates |  | (26,931 | ) |  | 64,453 |  |  | 322 |  |  | — |  |  | 37,844 |
Income tax (provision) benefit |  | (13,723 | ) |  | 57 |  |  | — |  |  | — |  |  | (13,666 | )
Income (loss) before equity in net income of affiliates |  | (40,654 | ) |  | 64,510 |  |  | 322 |  |  | — |  |  | 24,178 |
Equity in net income of affiliates |  | 64,832 |  |  | — |  |  | — |  |  | (64,832 | ) |  | — |
Net income |  | 24,178 |  |  | 64,510 |  |  | 322 |  |  | (64,832 | ) |  | 24,178 |
Other comprehensive income, net of tax |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  |  |  |  |  |  |  |  |  |
Amortization of actuarial loss |  | 588 |  |  | — |  |  | — |  |  | — |  |  | 588 |
Effect of settlements |  | 183 |  |  | — |  |  | — |  |  | — |  |  | 183 |
Other comprehensive income, net of tax |  | 771 |  |  | — |  |  | — |  |  | — |  |  | 771 |
Comprehensive income |  | $ | 24,949 |  |  | $ | 64,510 |  |  | $ | 322 |  |  | $ | (64,832 | ) |  | $ | 24,949 |
Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Six Months Ended June 30, 2015 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | — |  |  | $ | 1,759,455 |  |  | $ | 5,845 |  |  | $ | — |  |  | $ | 1,765,300 |
Intercompany |  | — |  |  | — |  |  | 9,892 |  |  | (9,892 | ) |  | — |
|  | — |  |  | 1,759,455 |  |  | 15,737 |  |  | (9,892 | ) |  | 1,765,300 |
Costs and expenses |  |  |  |  |  |  |  |  |  |
Materials, labor, and other operating expenses, (excluding depreciation) |  | 1,255 |  |  | 1,524,885 |  |  | 13,699 |  |  | (10,217 | ) |  | 1,529,622 |
Depreciation and amortization |  | 122 |  |  | 26,165 |  |  | 581 |  |  | — |  |  | 26,868 |
Selling and distribution expenses |  | 869 |  |  | 128,256 |  |  | 1,009 |  |  | — |  |  | 130,134 |
General and administrative expenses |  | 10,436 |  |  | 13,265 |  |  | — |  |  | 325 |  |  | 24,026 |
Other (income) expense, net |  | (247 | ) |  | 153 |  |  | (303 | ) |  | — |  |  | (397 | )
|  | 12,435 |  |  | 1,692,724 |  |  | 14,986 |  |  | (9,892 | ) |  | 1,710,253 |
Income (loss) from operations |  | (12,435 | ) |  | 66,731 |  |  | 751 |  |  | — |  |  | 55,047 |
Foreign currency exchange gain (loss) |  | (255 | ) |  | 177 |  |  | 12 |  |  | — |  |  | (66 | )
Interest expense |  | (11,059 | ) |  | (13 | ) |  | — |  |  | — |  |  | (11,072 | )
Interest income |  | 39 |  |  | 109 |  |  | — |  |  | — |  |  | 148 |
|  | (11,275 | ) |  | 273 |  |  | 12 |  |  | — |  |  | (10,990 | )
Income (loss) before income taxes and equity in net income of affiliates |  | (23,710 | ) |  | 67,004 |  |  | 763 |  |  | — |  |  | 44,057 |
Income tax (provision) benefit |  | (16,267 | ) |  | 57 |  |  | — |  |  | — |  |  | (16,210 | )
Income (loss) before equity in net income of affiliates |  | (39,977 | ) |  | 67,061 |  |  | 763 |  |  | — |  |  | 27,847 |
Equity in net income of affiliates |  | 67,824 |  |  | — |  |  | — |  |  | (67,824 | ) |  | — |
Net income |  | 27,847 |  |  | 67,061 |  |  | 763 |  |  | (67,824 | ) |  | 27,847 |
Other comprehensive income, net of tax |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  |  |  |  |  |  |  |  |  |
Actuarial gain |  | 11,923 |  |  | — |  |  | — |  |  | — |  |  | 11,923 |
Amortization of actuarial loss |  | 1,793 |  |  | — |  |  | — |  |  | — |  |  | 1,793 |
Effect of settlements |  | 309 |  |  | — |  |  | — |  |  | — |  |  | 309 |
Other comprehensive income, net of tax |  | 14,025 |  |  | — |  |  | — |  |  | — |  |  | 14,025 |
Comprehensive income |  | $ | 41,872 |  |  | $ | 67,061 |  |  | $ | 763 |  |  | $ | (67,824 | ) |  | $ | 41,872 |
Consolidating Balance Sheets [Table Text Block] |
Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at June 30, 2016 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 96,030 |  |  | $ | 11 |  |  | $ | 48 |  |  | $ | — |  |  | $ | 96,089 |
Receivables |  |  |  |  |  |  |  |  |  |  |
Trade, less allowances |  | 36 |  |  | 277,624 |  |  | 1,044 |  |  | — |  |  | 278,704 |
Related parties |  | — |  |  | 376 |  |  | — |  |  | — |  |  | 376 |
Other |  | 850 |  |  | 6,220 |  |  | 318 |  |  | — |  |  | 7,388 |
Inventories |  | — |  |  | 456,093 |  |  | 5,905 |  |  | — |  |  | 461,998 |
Prepaid expenses and other |  | 8,143 |  |  | 2,467 |  |  | 145 |  |  | — |  |  | 10,755 |
Total current assets |  | 105,059 |  |  | 742,791 |  |  | 7,460 |  |  | — |  |  | 855,310 |
Property and equipment, net |  | 5,214 |  |  | 541,128 |  |  | 6,434 |  |  | — |  |  | 552,776 |
Timber deposits |  | — |  |  | 12,246 |  |  | — |  |  | — |  |  | 12,246 |
Goodwill |  | — |  |  | 55,433 |  |  | — |  |  | — |  |  | 55,433 |
Intangible assets, net |  | — |  |  | 15,893 |  |  | — |  |  | — |  |  | 15,893 |
Other assets |  | 761 |  |  | 11,069 |  |  | — |  |  | — |  |  | 11,830 |
Investments in affiliates |  | 1,059,060 |  |  | — |  |  | — |  |  | (1,059,060 | ) |  | — |
Total assets |  | $ | 1,170,094 |  |  | $ | 1,378,560 |  |  | $ | 13,894 |  |  | $ | (1,059,060 | ) |  | $ | 1,503,488 |
Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at June 30, 2016 (continued) (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
LIABILITIES AND STOCKHOLDERS' EQUITY |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | 8,286 |  |  | $ | 238,256 |  |  | $ | 1,198 |  |  | $ | — |  |  | $ | 247,740 |
Related parties |  | — |  |  | 1,954 |  |  | — |  |  | — |  |  | 1,954 |
Accrued liabilities |  | — |  |  | — |  |  | — |  |  | — |  |  |  |
Compensation and benefits |  | 16,808 |  |  | 40,026 |  |  | 416 |  |  | — |  |  | 57,250 |
Interest payable |  | 3,403 |  |  | — |  |  | — |  |  | — |  |  | 3,403 |
Other |  | 7,425 |  |  | 42,207 |  |  | 1,154 |  |  | — |  |  | 50,786 |
Total current liabilities |  | 35,922 |  |  | 322,443 |  |  | 2,768 |  |  | — |  |  | 361,133 |
Debt |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term debt |  | 464,586 |  |  | — |  |  | — |  |  | — |  |  | 464,586 |
Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Compensation and benefits |  | 93,614 |  |  | — |  |  | — |  |  | — |  |  | 93,614 |
Other long-term liabilities |  | 15,953 |  |  | 7,739 |  |  | 444 |  |  | — |  |  | 24,136 |
|  | 109,567 |  |  | 7,739 |  |  | 444 |  |  | — |  |  | 117,750 |
Commitments and contingent liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Stockholders' equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Preferred stock |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Common stock |  | 435 |  |  | — |  |  | — |  |  | — |  |  | 435 |
Treasury stock |  | (126,343 | ) |  | — |  |  | — |  |  | — |  |  | (126,343 | )
Additional paid-in capital |  | 511,097 |  |  | — |  |  | — |  |  | — |  |  | 511,097 |
Accumulated other comprehensive loss |  | (92,244 | ) |  | — |  |  | — |  |  | — |  |  | (92,244 | )
Retained earnings |  | 267,074 |  |  | — |  |  | — |  |  | — |  |  | 267,074 |
Subsidiary equity |  | — |  |  | 1,048,378 |  |  | 10,682 |  |  | (1,059,060 | ) |  | — |
Total stockholders' equity |  | 560,019 |  |  | 1,048,378 |  |  | 10,682 |  |  | (1,059,060 | ) |  | 560,019 |
Total liabilities and stockholders' equity |  | $ | 1,170,094 |  |  | $ | 1,378,560 |  |  | $ | 13,894 |  |  | $ | (1,059,060 | ) |  | $ | 1,503,488 |
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 |
Other assets |  | 1,503 |  |  | 11,091 |  |  | 15 |  |  | — |  |  | 12,609 |
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 |
Total current liabilities |  | 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 |
Consolidating Statements of Cash Flows [Table Text Block] |
Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Six Months Ended June 30, 2016 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Cash provided by (used for) operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | $ | 24,178 |  |  | $ | 64,510 |  |  | $ | 322 |  |  | $ | (64,832 | ) |  | $ | 24,178 |
Items in net income not using (providing) cash |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity in net income of affiliates |  | (64,832 | ) |  | — |  |  | — |  |  | 64,832 |  |  | — |
Depreciation and amortization, including deferred financing costs and other |  | 1,669 |  |  | 32,427 |  |  | 565 |  |  | — |  |  | 34,661 |
Stock-based compensation |  | 3,866 |  |  | — |  |  | — |  |  | — |  |  | 3,866 |
Pension expense |  | 1,212 |  |  | — |  |  | — |  |  | — |  |  | 1,212 |
Deferred income taxes |  | 3,901 |  |  | — |  |  | — |  |  | — |  |  | 3,901 |
Change of fair value of interest rate swaps |  | 1,601 |  |  | — |  |  | — |  |  | — |  |  | 1,601 |
Other |  | 27 |  |  | 45 |  |  | — |  |  | — |  |  | 72 |
Decrease (increase) in working capital, net of acquisitions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Receivables |  | 47 |  |  | (76,488 | ) |  | (496 | ) |  | — |  |  | (76,937 | )
Inventories |  | — |  |  | (59,667 | ) |  | 363 |  |  | — |  |  | (59,304 | )
Prepaid expenses and other |  | (4,017 | ) |  | 5,153 |  |  | (144 | ) |  | (5,500 | ) |  | (4,508 | )
Accounts payable and accrued liabilities |  | 3,793 |  |  | 92,133 |  |  | (5,023 | ) |  | 5,500 |  |  | 96,403 |
Pension contributions |  | (2,778 | ) |  | — |  |  | — |  |  | — |  |  | (2,778 | )
Income taxes payable |  | 18,695 |  |  | 1 |  |  | — |  |  | — |  |  | 18,696 |
Other |  | 961 |  |  | 3,535 |  |  | 459 |  |  | — |  |  | 4,955 |
Net cash provided by (used for) operations |  | (11,677 | ) |  | 61,649 |  |  | (3,954 | ) |  | — |  |  | 46,018 |
Cash provided by (used for) investment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expenditures for property and equipment |  | (874 | ) |  | (33,801 | ) |  | (426 | ) |  | — |  |  | (35,101 | )
Acquisitions of businesses and facilities |  | — |  |  | (215,900 | ) |  | — |  |  | — |  |  | (215,900 | )
Proceeds from sales of assets and other |  | — |  |  | 254 |  |  | 1 |  |  | — |  |  | 255 |
Net cash used for investment |  | (874 | ) |  | (249,447 | ) |  | (425 | ) |  | — |  |  | (250,746 | )
Cash provided by (used for) financing |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings of long-term debt, including revolving credit facility |  | 352,700 |  |  | — |  |  | — |  |  | — |  |  | 352,700 |
Payments on revolving credit facility |  | (232,700 | ) |  | — |  |  | — |  |  | — |  |  | (232,700 | )
Treasury stock purchased |  | (2,632 | ) |  | — |  |  | — |  |  | — |  |  | (2,632 | )
Financing costs |  | (543 | ) |  | — |  |  | — |  |  | — |  |  | (543 | )
Tax withholding payments on stock-based awards |  | (383 | ) |  | — |  |  | — |  |  | — |  |  | (383 | )
Other |  | (1 | ) |  | (120 | ) |  | — |  |  | — |  |  | (121 | )
Due to (from) affiliates |  | (192,294 | ) |  | 187,918 |  |  | 4,376 |  |  | — |  |  | — |
Net cash provided by (used for) financing |  | (75,853 | ) |  | 187,798 |  |  | 4,376 |  |  | — |  |  | 116,321 |
Net decrease in cash and cash equivalents |  | (88,404 | ) |  | — |  |  | (3 | ) |  | — |  |  | (88,407 | )
Balance at beginning of the period |  | 184,434 |  |  | 11 |  |  | 51 |  |  | — |  |  | 184,496 |
Balance at end of the period |  | $ | 96,030 |  |  | $ | 11 |  |  | $ | 48 |  |  | $ | — |  |  | $ | 96,089 |
Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Six Months Ended June 30, 2015 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Cash provided by (used for) operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | $ | 27,847 |  |  | $ | 67,061 |  |  | $ | 763 |  |  | $ | (67,824 | ) |  | $ | 27,847 |
Items in net income not using (providing) cash |  |  |  |  |  |  |  |  |  |  |
Equity in net income of affiliates |  | (67,824 | ) |  | — |  |  | — |  |  | 67,824 |  |  | — |
Depreciation and amortization, including deferred financing costs and other |  | 892 |  |  | 26,165 |  |  | 581 |  |  | — |  |  | 27,638 |
Stock-based compensation |  | 2,898 |  |  | — |  |  | — |  |  | — |  |  | 2,898 |
Pension expense |  | 2,881 |  |  | — |  |  | — |  |  | — |  |  | 2,881 |
Deferred income taxes |  | 7,187 |  |  | — |  |  | — |  |  | — |  |  | 7,187 |
Other |  | (474 | ) |  | (148 | ) |  | — |  |  | — |  |  | (622 | )
Decrease (increase) in working capital |  |  |  |  |  |  |  |  |  |
Receivables |  | 93 |  |  | (61,486 | ) |  | (492 | ) |  | — |  |  | (61,885 | )
Inventories |  | — |  |  | (18,993 | ) |  | (1,660 | ) |  | — |  |  | (20,653 | )
Prepaid expenses and other |  | (3,411 | ) |  | 25 |  |  | 11 |  |  | — |  |  | (3,375 | )
Accounts payable and accrued liabilities |  | (2,927 | ) |  | 81,298 |  |  | 86 |  |  | — |  |  | 78,457 |
Pension contributions |  | (53,203 | ) |  | — |  |  | — |  |  | — |  |  | (53,203 | )
Income taxes payable |  | 14,500 |  |  | — |  |  | (1 | ) |  | — |  |  | 14,499 |
Other |  | (2,095 | ) |  | 157 |  |  | (16 | ) |  | — |  |  | (1,954 | )
Net cash provided by (used for) operations |  | (73,636 | ) |  | 94,079 |  |  | (728 | ) |  | — |  |  | 19,715 |
Cash provided by (used for) investment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expenditures for property and equipment |  | (958 | ) |  | (30,466 | ) |  | (9 | ) |  | — |  |  | (31,433 | )
Proceeds from sales of assets and other |  | — |  |  | 273 |  |  | (10 | ) |  | — |  |  | 263 |
Net cash used for investment |  | (958 | ) |  | (30,193 | ) |  | (19 | ) |  | — |  |  | (31,170 | )
Cash provided by (used for) financing |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings of long-term debt |  | 50,000 |  |  | — |  |  | — |  |  | — |  |  | 50,000 |
Treasury stock purchased |  | (6,109 | ) |  | — |  |  | — |  |  | — |  |  | (6,109 | )
Financing costs |  | (655 | ) |  | — |  |  | — |  |  | — |  |  | (655 | )
Tax withholding payments on stock-based awards |  | (1,063 | ) |  | — |  |  | — |  |  | — |  |  | (1,063 | )
Other |  | 660 |  |  | — |  |  | — |  |  | — |  |  | 660 |
Due to (from) affiliates |  | 63,152 |  |  | (63,888 | ) |  | 736 |  |  | — |  |  | — |
Net cash provided by (used for) financing |  | 105,985 |  |  | (63,888 | ) |  | 736 |  |  | — |  |  | 42,833 |
Net increase (decrease) in cash and cash equivalents |  | 31,391 |  |  | (2 | ) |  | (11 | ) |  | — |  |  | 31,378 |
Balance at beginning of the period |  | 163,512 |  |  | 23 |  |  | 14 |  |  | — |  |  | 163,549 |
Balance at end of the period |  | $ | 194,903 |  |  | $ | 21 |  |  | $ | 3 |  |  | $ | — |  |  | $ | 194,927 |

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