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Consolidating Guarantor and Nonguarantor Financial Information (Tables) | 9 Months Ended
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Sep. 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 September 30, 2016 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | 74 |  |  | $ | 1,062,962 |  |  | $ | 4,178 |  |  | $ | — |  |  | $ | 1,067,214 |
Intercompany |  | — |  |  | — |  |  | 5,588 |  |  | (5,588 | ) |  | — |
|  | 74 |  |  | 1,062,962 |  |  | 9,766 |  |  | (5,588 | ) |  | 1,067,214 |
Costs and expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Materials, labor, and other operating expenses (excluding depreciation) |  | 291 |  |  | 918,400 |  |  | 9,018 |  |  | (5,608 | ) |  | 922,101 |
Depreciation and amortization |  | 321 |  |  | 18,862 |  |  | 276 |  |  | — |  |  | 19,459 |
Selling and distribution expenses |  | 194 |  |  | 79,536 |  |  | 296 |  |  | — |  |  | 80,026 |
General and administrative expenses |  | 5,918 |  |  | 8,429 |  |  | — |  |  | 20 |  |  | 14,367 |
Other (income) expense, net |  | 8 |  |  | (231 | ) |  | 177 |  |  | — |  |  | (46 | )
|  | 6,732 |  |  | 1,024,996 |  |  | 9,767 |  |  | (5,588 | ) |  | 1,035,907 |
Income (loss) from operations |  | (6,658 | ) |  | 37,966 |  |  | (1 | ) |  | — |  |  | 31,307 |
Foreign currency exchange gain (loss) |  | (29 | ) |  | (15 | ) |  | 4 |  |  | — |  |  | (40 | )
Interest expense |  | (7,099 | ) |  | (36 | ) |  | — |  |  | — |  |  | (7,135 | )
Interest income |  | 19 |  |  | 41 |  |  | — |  |  | — |  |  | 60 |
Change in fair value of interest rate swaps |  | 836 |  |  | — |  |  | — |  |  | — |  |  | 836 |
Loss on extinguishment of debt |  | (9,525 | ) |  | — |  |  | — |  |  | — |  |  | (9,525 | )
|  | (15,798 | ) |  | (10 | ) |  | 4 |  |  | — |  |  | (15,804 | )
Income (loss) before income taxes and equity in net income of affiliates |  | (22,456 | ) |  | 37,956 |  |  | 3 |  |  | — |  |  | 15,503 |
Income tax (provision) benefit |  | (5,551 | ) |  | 29 |  |  | — |  |  | — |  |  | (5,522 | )
Income (loss) before equity in net income of affiliates |  | (28,007 | ) |  | 37,985 |  |  | 3 |  |  | — |  |  | 9,981 |
Equity in net income of affiliates |  | 37,988 |  |  | — |  |  | — |  |  | (37,988 | ) |  | — |
Net income |  | 9,981 |  |  | 37,985 |  |  | 3 |  |  | (37,988 | ) |  | 9,981 |
Other comprehensive income, net of tax |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  |  |  |  |  |  |  |  |  |
Amortization of actuarial loss |  | 359 |  |  | — |  |  | — |  |  | — |  |  | 359 |
Other comprehensive income, net of tax |  | 359 |  |  | — |  |  | — |  |  | — |  |  | 359 |
Comprehensive income |  | $ | 10,340 |  |  | $ | 37,985 |  |  | $ | 3 |  |  | $ | (37,988 | ) |  | $ | 10,340 |
Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Three Months Ended September 30, 2015 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | — |  |  | $ | 988,725 |  |  | $ | 2,855 |  |  | $ | — |  |  | $ | 991,580 |
Intercompany |  | — |  |  | — |  |  | 5,306 |  |  | (5,306 | ) |  | — |
|  | — |  |  | 988,725 |  |  | 8,161 |  |  | (5,306 | ) |  | 991,580 |
Costs and expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Materials, labor, and other operating expenses (excluding depreciation) |  | (37 | ) |  | 852,733 |  |  | 7,052 |  |  | (5,614 | ) |  | 854,134 |
Depreciation and amortization |  | 79 |  |  | 13,899 |  |  | 271 |  |  | — |  |  | 14,249 |
Selling and distribution expenses |  | 20 |  |  | 72,197 |  |  | 451 |  |  | — |  |  | 72,668 |
General and administrative expenses |  | 4,159 |  |  | 6,878 |  |  | — |  |  | 308 |  |  | 11,345 |
Other (income) expense, net |  | (136 | ) |  | (1,068 | ) |  | (52 | ) |  | — |  |  | (1,256 | )
|  | 4,085 |  |  | 944,639 |  |  | 7,722 |  |  | (5,306 | ) |  | 951,140 |
Income (loss) from operations |  | (4,085 | ) |  | 44,086 |  |  | 439 |  |  | — |  |  | 40,440 |
Foreign currency exchange gain (loss) |  | (169 | ) |  | 126 |  |  | (105 | ) |  | — |  |  | (148 | )
Interest expense |  | (5,690 | ) |  | (39 | ) |  | — |  |  | — |  |  | (5,729 | )
Interest income |  | 36 |  |  | 37 |  |  | — |  |  | — |  |  | 73 |
|  | (5,823 | ) |  | 124 |  |  | (105 | ) |  | — |  |  | (5,804 | )
Income (loss) before income taxes and equity in net income of affiliates |  | (9,908 | ) |  | 44,210 |  |  | 334 |  |  | — |  |  | 34,636 |
Income tax (provision) benefit |  | (12,650 | ) |  | 21 |  |  | — |  |  | — |  |  | (12,629 | )
Income (loss) before equity in net income of affiliates |  | (22,558 | ) |  | 44,231 |  |  | 334 |  |  | — |  |  | 22,007 |
Equity in net income of affiliates |  | 44,565 |  |  | — |  |  | — |  |  | (44,565 | ) |  | — |
Net income |  | 22,007 |  |  | 44,231 |  |  | 334 |  |  | (44,565 | ) |  | 22,007 |
Other comprehensive income, net of tax |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  |  |  |  |  |  |  |  |  |
Amortization of actuarial loss |  | 608 |  |  | — |  |  | — |  |  | — |  |  | 608 |
Other comprehensive income, net of tax |  | 608 |  |  | — |  |  | — |  |  | — |  |  | 608 |
Comprehensive income |  | $ | 22,615 |  |  | $ | 44,231 |  |  | $ | 334 |  |  | $ | (44,565 | ) |  | $ | 22,615 |
Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Nine Months Ended September 30, 2016 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | 363 |  |  | $ | 2,979,173 |  |  | $ | 12,146 |  |  | $ | — |  |  | $ | 2,991,682 |
Intercompany |  | — |  |  | — |  |  | 16,827 |  |  | (16,827 | ) |  | — |
|  | 363 |  |  | 2,979,173 |  |  | 28,973 |  |  | (16,827 | ) |  | 2,991,682 |
Costs and expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Materials, labor, and other operating expenses, (excluding depreciation) |  | 791 |  |  | 2,576,522 |  |  | 26,426 |  |  | (17,379 | ) |  | 2,586,360 |
Depreciation and amortization |  | 1,119 |  |  | 51,289 |  |  | 841 |  |  | — |  |  | 53,249 |
Selling and distribution expenses |  | 531 |  |  | 223,289 |  |  | 1,102 |  |  | — |  |  | 224,922 |
General and administrative expenses |  | 17,920 |  |  | 27,559 |  |  | — |  |  | 552 |  |  | 46,031 |
Other (income) expense, net |  | 21 |  |  | (1,823 | ) |  | 343 |  |  | — |  |  | (1,459 | )
|  | 20,382 |  |  | 2,876,836 |  |  | 28,712 |  |  | (16,827 | ) |  | 2,909,103 |
Income (loss) from operations |  | (20,019 | ) |  | 102,337 |  |  | 261 |  |  | — |  |  | 82,579 |
Foreign currency exchange gain |  | 38 |  |  | 84 |  |  | 64 |  |  | — |  |  | 186 |
Interest expense |  | (19,254 | ) |  | (110 | ) |  | — |  |  | — |  |  | (19,364 | )
Interest income |  | 138 |  |  | 98 |  |  | — |  |  | — |  |  | 236 |
Change in fair value of interest rate swaps |  | (765 | ) |  | — |  |  | — |  |  | — |  |  | (765 | )
Loss on extinguishment of debt |  | (9,525 | ) |  | — |  |  | — |  |  | — |  |  | (9,525 | )
|  | (29,368 | ) |  | 72 |  |  | 64 |  |  | — |  |  | (29,232 | )
Income (loss) before income taxes and equity in net income of affiliates |  | (49,387 | ) |  | 102,409 |  |  | 325 |  |  | — |  |  | 53,347 |
Income tax (provision) benefit |  | (19,274 | ) |  | 86 |  |  | — |  |  | — |  |  | (19,188 | )
Income (loss) before equity in net income of affiliates |  | (68,661 | ) |  | 102,495 |  |  | 325 |  |  | — |  |  | 34,159 |
Equity in net income of affiliates |  | 102,820 |  |  | — |  |  | — |  |  | (102,820 | ) |  | — |
Net income |  | 34,159 |  |  | 102,495 |  |  | 325 |  |  | (102,820 | ) |  | 34,159 |
Other comprehensive income, net of tax |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  |  |  |  |  |  |  |  |  |
Amortization of actuarial loss |  | 947 |  |  | — |  |  | — |  |  | — |  |  | 947 |
Effect of settlements |  | 183 |  |  | — |  |  | — |  |  | — |  |  | 183 |
Other comprehensive income, net of tax |  | 1,130 |  |  | — |  |  | — |  |  | — |  |  | 1,130 |
Comprehensive income |  | $ | 35,289 |  |  | $ | 102,495 |  |  | $ | 325 |  |  | $ | (102,820 | ) |  | $ | 35,289 |
Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Nine Months Ended September 30, 2015 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | — |  |  | $ | 2,748,180 |  |  | $ | 8,700 |  |  | $ | — |  |  | $ | 2,756,880 |
Intercompany |  | — |  |  | — |  |  | 15,198 |  |  | (15,198 | ) |  | — |
|  | — |  |  | 2,748,180 |  |  | 23,898 |  |  | (15,198 | ) |  | 2,756,880 |
Costs and expenses |  |  |  |  |  |  |  |  |  |
Materials, labor, and other operating expenses, (excluding depreciation) |  | 1,218 |  |  | 2,377,618 |  |  | 20,751 |  |  | (15,831 | ) |  | 2,383,756 |
Depreciation and amortization |  | 201 |  |  | 40,064 |  |  | 852 |  |  | — |  |  | 41,117 |
Selling and distribution expenses |  | 889 |  |  | 200,453 |  |  | 1,460 |  |  | — |  |  | 202,802 |
General and administrative expenses |  | 14,595 |  |  | 20,143 |  |  | — |  |  | 633 |  |  | 35,371 |
Other (income) expense, net |  | (383 | ) |  | (915 | ) |  | (355 | ) |  | — |  |  | (1,653 | )
|  | 16,520 |  |  | 2,637,363 |  |  | 22,708 |  |  | (15,198 | ) |  | 2,661,393 |
Income (loss) from operations |  | (16,520 | ) |  | 110,817 |  |  | 1,190 |  |  | — |  |  | 95,487 |
Foreign currency exchange gain (loss) |  | (424 | ) |  | 303 |  |  | (93 | ) |  | — |  |  | (214 | )
Interest expense |  | (16,749 | ) |  | (52 | ) |  | — |  |  | — |  |  | (16,801 | )
Interest income |  | 75 |  |  | 146 |  |  | — |  |  | — |  |  | 221 |
|  | (17,098 | ) |  | 397 |  |  | (93 | ) |  | — |  |  | (16,794 | )
Income (loss) before income taxes and equity in net income of affiliates |  | (33,618 | ) |  | 111,214 |  |  | 1,097 |  |  | — |  |  | 78,693 |
Income tax (provision) benefit |  | (28,917 | ) |  | 78 |  |  | — |  |  | — |  |  | (28,839 | )
Income (loss) before equity in net income of affiliates |  | (62,535 | ) |  | 111,292 |  |  | 1,097 |  |  | — |  |  | 49,854 |
Equity in net income of affiliates |  | 112,389 |  |  | — |  |  | — |  |  | (112,389 | ) |  | — |
Net income |  | 49,854 |  |  | 111,292 |  |  | 1,097 |  |  | (112,389 | ) |  | 49,854 |
Other comprehensive income, net of tax |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  |  |  |  |  |  |  |  |  |
Actuarial gain |  | 11,923 |  |  | — |  |  | — |  |  | — |  |  | 11,923 |
Amortization of actuarial loss |  | 2,401 |  |  | — |  |  | — |  |  | — |  |  | 2,401 |
Effect of settlements |  | 309 |  |  | — |  |  | — |  |  | — |  |  | 309 |
Other comprehensive income, net of tax |  | 14,633 |  |  | — |  |  | — |  |  | — |  |  | 14,633 |
Comprehensive income |  | $ | 64,487 |  |  | $ | 111,292 |  |  | $ | 1,097 |  |  | $ | (112,389 | ) |  | $ | 64,487 |
Consolidating Balance Sheets [Table Text Block] |
Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at September 30, 2016 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 131,133 |  |  | $ | 8 |  |  | $ | 43 |  |  | $ | — |  |  | $ | 131,184 |
Restricted cash deposits with trustee |  | 122,856 |  |  | — |  |  | — |  |  | — |  |  | 122,856 |
Receivables |  |  |  |  |  |  |  |  |  |  |
Trade, less allowances |  | 24 |  |  | 262,391 |  |  | 784 |  |  | — |  |  | 263,199 |
Related parties |  | — |  |  | 439 |  |  | — |  |  | — |  |  | 439 |
Other |  | 912 |  |  | 7,460 |  |  | 315 |  |  | — |  |  | 8,687 |
Inventories |  | — |  |  | 445,670 |  |  | 5,386 |  |  | — |  |  | 451,056 |
Prepaid expenses and other |  | 6,941 |  |  | 2,850 |  |  | 51 |  |  | — |  |  | 9,842 |
Total current assets |  | 261,866 |  |  | 718,818 |  |  | 6,579 |  |  | — |  |  | 987,263 |
Property and equipment, net |  | 4,915 |  |  | 545,941 |  |  | 6,357 |  |  | — |  |  | 557,213 |
Timber deposits |  | — |  |  | 11,545 |  |  | — |  |  | — |  |  | 11,545 |
Goodwill |  | — |  |  | 55,433 |  |  | — |  |  | — |  |  | 55,433 |
Intangible assets, net |  | — |  |  | 15,720 |  |  | — |  |  | — |  |  | 15,720 |
Other assets |  | 754 |  |  | 10,877 |  |  | — |  |  | — |  |  | 11,631 |
Investments in affiliates |  | 1,033,717 |  |  | — |  |  | — |  |  | (1,033,717 | ) |  | — |
Total assets |  | $ | 1,301,252 |  |  | $ | 1,358,334 |  |  | $ | 12,936 |  |  | $ | (1,033,717 | ) |  | $ | 1,638,805 |
Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at September 30, 2016 (continued) (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
LIABILITIES AND STOCKHOLDERS' EQUITY |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current portion of long-term debt |  | $ | 114,342 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 114,342 |
Accounts payable |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | 9,149 |  |  | 234,844 |  |  | 1,098 |  |  | — |  |  | 245,091 |
Related parties |  | — |  |  | 2,176 |  |  | — |  |  | — |  |  | 2,176 |
Accrued liabilities |  | — |  |  | — |  |  | — |  |  | — |  |  |  |
Compensation and benefits |  | 17,791 |  |  | 43,838 |  |  | 378 |  |  | — |  |  | 62,007 |
Interest payable |  | 4,998 |  |  | — |  |  | — |  |  | — |  |  | 4,998 |
Other |  | 2,709 |  |  | 45,384 |  |  | 1,540 |  |  | — |  |  | 49,633 |
Total current liabilities |  | 148,989 |  |  | 326,242 |  |  | 3,016 |  |  | — |  |  | 478,247 |
Debt |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term debt, less current portion |  | 467,232 |  |  | — |  |  | — |  |  | — |  |  | 467,232 |
Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Compensation and benefits |  | 93,374 |  |  | — |  |  | — |  |  | — |  |  | 93,374 |
Other long-term liabilities |  | 19,183 |  |  | 7,740 |  |  | 555 |  |  | — |  |  | 27,478 |
|  | 112,557 |  |  | 7,740 |  |  | 555 |  |  | — |  |  | 120,852 |
Commitments and contingent liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Stockholders' equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Preferred stock |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Common stock |  | 435 |  |  | — |  |  | — |  |  | — |  |  | 435 |
Treasury stock |  | (126,343 | ) |  | — |  |  | — |  |  | — |  |  | (126,343 | )
Additional paid-in capital |  | 513,212 |  |  | — |  |  | — |  |  | — |  |  | 513,212 |
Accumulated other comprehensive loss |  | (91,885 | ) |  | — |  |  | — |  |  | — |  |  | (91,885 | )
Retained earnings |  | 277,055 |  |  | — |  |  | — |  |  | — |  |  | 277,055 |
Subsidiary equity |  | — |  |  | 1,024,352 |  |  | 9,365 |  |  | (1,033,717 | ) |  | — |
Total stockholders' equity |  | 572,474 |  |  | 1,024,352 |  |  | 9,365 |  |  | (1,033,717 | ) |  | 572,474 |
Total liabilities and stockholders' equity |  | $ | 1,301,252 |  |  | $ | 1,358,334 |  |  | $ | 12,936 |  |  | $ | (1,033,717 | ) |  | $ | 1,638,805 |
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 Nine Months Ended September 30, 2016 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Cash provided by (used for) operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | $ | 34,159 |  |  | $ | 102,495 |  |  | $ | 325 |  |  | $ | (102,820 | ) |  | $ | 34,159 |
Items in net income not using (providing) cash |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity in net income of affiliates |  | (102,820 | ) |  | — |  |  | — |  |  | 102,820 |  |  | — |
Depreciation and amortization, including deferred financing costs and other |  | 2,479 |  |  | 51,289 |  |  | 841 |  |  | — |  |  | 54,609 |
Stock-based compensation |  | 5,980 |  |  | — |  |  | — |  |  | — |  |  | 5,980 |
Pension expense |  | 1,749 |  |  | — |  |  | — |  |  | — |  |  | 1,749 |
Deferred income taxes |  | 7,008 |  |  | — |  |  | — |  |  | — |  |  | 7,008 |
Change of fair value of interest rate swaps |  | 765 |  |  | — |  |  | — |  |  | — |  |  | 765 |
Other |  | 25 |  |  | 42 |  |  | — |  |  | — |  |  | 67 |
Loss on extinguishment of debt |  | 9,525 |  |  | — |  |  | — |  |  | — |  |  | 9,525 |
Decrease (increase) in working capital, net of acquisitions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Receivables |  | (3 | ) |  | (62,558 | ) |  | (233 | ) |  | — |  |  | (62,794 | )
Inventories |  | — |  |  | (49,244 | ) |  | 882 |  |  | — |  |  | (48,362 | )
Prepaid expenses and other |  | (2,898 | ) |  | 4,770 |  |  | (50 | ) |  | (5,500 | ) |  | (3,678 | )
Accounts payable and accrued liabilities |  | 8,091 |  |  | 93,504 |  |  | (4,782 | ) |  | 5,500 |  |  | 102,313 |
Pension contributions |  | (3,338 | ) |  | — |  |  | — |  |  | — |  |  | (3,338 | )
Income taxes payable |  | 13,629 |  |  | — |  |  | (6 | ) |  | — |  |  | 13,623 |
Restricted cash deposits with trustee for interest payments |  | (3,681 | ) |  | — |  |  | — |  |  | — |  |  | (3,681 | )
Other |  | 1,558 |  |  | 3,181 |  |  | 570 |  |  | — |  |  | 5,309 |
Net cash provided by (used for) operations |  | (27,772 | ) |  | 143,479 |  |  | (2,453 | ) |  | — |  |  | 113,254 |
Cash provided by (used for) investment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expenditures for property and equipment |  | (991 | ) |  | (53,822 | ) |  | (613 | ) |  | — |  |  | (55,426 | )
Acquisitions of businesses and facilities |  | — |  |  | (215,900 | ) |  | — |  |  | — |  |  | (215,900 | )
Proceeds from sales of assets and other |  | 30 |  |  | 514 |  |  | 2 |  |  | — |  |  | 546 |
Net cash used for investment |  | (961 | ) |  | (269,208 | ) |  | (611 | ) |  | — |  |  | (270,780 | )
Cash provided by (used for) financing |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings of long-term debt, including revolving credit facility |  | 835,000 |  |  | — |  |  | — |  |  | — |  |  | 835,000 |
Payments on long-term debt, including revolving credit facility |  | (602,096 | ) |  | — |  |  | — |  |  | — |  |  | (602,096 | )
Restricted cash deposits with trustee for debt payments |  | (119,175 | ) |  | — |  |  | — |  |  | — |  |  | (119,175 | )
Treasury stock purchased |  | (2,632 | ) |  | — |  |  | — |  |  | — |  |  | (2,632 | )
Financing costs |  | (6,319 | ) |  | — |  |  | — |  |  | — |  |  | (6,319 | )
Tax withholding payments on stock-based awards |  | (383 | ) |  | — |  |  | — |  |  | — |  |  | (383 | )
Other |  | — |  |  | (181 | ) |  | — |  |  | — |  |  | (181 | )
Due to (from) affiliates |  | (128,963 | ) |  | 125,907 |  |  | 3,056 |  |  | — |  |  | — |
Net cash provided by (used for) financing |  | (24,568 | ) |  | 125,726 |  |  | 3,056 |  |  | — |  |  | 104,214 |
Net decrease in cash and cash equivalents |  | (53,301 | ) |  | (3 | ) |  | (8 | ) |  | — |  |  | (53,312 | )
Balance at beginning of the period |  | 184,434 |  |  | 11 |  |  | 51 |  |  | — |  |  | 184,496 |
Balance at end of the period |  | $ | 131,133 |  |  | $ | 8 |  |  | $ | 43 |  |  | $ | — |  |  | $ | 131,184 |
Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Nine Months Ended September 30, 2015 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Cash provided by (used for) operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | $ | 49,854 |  |  | $ | 111,292 |  |  | $ | 1,097 |  |  | $ | (112,389 | ) |  | $ | 49,854 |
Items in net income not using (providing) cash |  |  |  |  |  |  |  |  |  |  |
Equity in net income of affiliates |  | (112,389 | ) |  | — |  |  | — |  |  | 112,389 |  |  | — |
Depreciation and amortization, including deferred financing costs and other |  | 1,398 |  |  | 40,064 |  |  | 852 |  |  | — |  |  | 42,314 |
Stock-based compensation |  | 4,330 |  |  | — |  |  | — |  |  | — |  |  | 4,330 |
Pension expense |  | 2,844 |  |  | — |  |  | — |  |  | — |  |  | 2,844 |
Deferred income taxes |  | 20,722 |  |  | — |  |  | — |  |  | — |  |  | 20,722 |
Other |  | (587 | ) |  | (1,266 | ) |  | — |  |  | — |  |  | (1,853 | )
Decrease (increase) in working capital |  |  |  |  |  |  |  |  |  |
Receivables |  | (496 | ) |  | (58,777 | ) |  | (108 | ) |  | — |  |  | (59,381 | )
Inventories |  | — |  |  | (8,275 | ) |  | (1,879 | ) |  | — |  |  | (10,154 | )
Prepaid expenses and other |  | (2,081 | ) |  | (184 | ) |  | 24 |  |  | — |  |  | (2,241 | )
Accounts payable and accrued liabilities |  | 2,311 |  |  | 74,184 |  |  | (10 | ) |  | — |  |  | 76,485 |
Pension contributions |  | (53,701 | ) |  | — |  |  | — |  |  | — |  |  | (53,701 | )
Income taxes payable |  | 13,488 |  |  | — |  |  | 1 |  |  | — |  |  | 13,489 |
Other |  | (1,635 | ) |  | (3,132 | ) |  | (15 | ) |  | — |  |  | (4,782 | )
Net cash provided by (used for) operations |  | (75,942 | ) |  | 153,906 |  |  | (38 | ) |  | — |  |  | 77,926 |
Cash provided by (used for) investment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expenditures for property and equipment |  | (2,176 | ) |  | (54,397 | ) |  | (125 | ) |  | — |  |  | (56,698 | )
Proceeds from sales of assets and other |  | — |  |  | 2,975 |  |  | (16 | ) |  | — |  |  | 2,959 |
Net cash used for investment |  | (2,176 | ) |  | (51,422 | ) |  | (141 | ) |  | — |  |  | (53,739 | )
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 | )
Tax withholding payments on stock-based awards |  | (1,160 | ) |  | — |  |  | — |  |  | — |  |  | (1,160 | )
Other |  | 698 |  |  | (77 | ) |  | — |  |  | — |  |  | 621 |
Due to (from) affiliates |  | 102,210 |  |  | (102,387 | ) |  | 177 |  |  | — |  |  | — |
Net cash provided by (used for) financing |  | 127,335 |  |  | (102,464 | ) |  | 177 |  |  | — |  |  | 25,048 |
Net increase (decrease) in cash and cash equivalents |  | 49,217 |  |  | 20 |  |  | (2 | ) |  | — |  |  | 49,235 |
Balance at beginning of the period |  | 163,512 |  |  | 23 |  |  | 14 |  |  | — |  |  | 163,549 |
Balance at end of the period |  | $ | 212,729 |  |  | $ | 43 |  |  | $ | 12 |  |  | $ | — |  |  | $ | 212,784 |

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