XML 70 R54.htm IDEA: XBRL DOCUMENT
v3.6.0.2

Fair Value Measurements of Plan Assets (Details) - USD ($) $ in Thousands | Dec. 31, 2016 | Dec. 31, 2015 | Dec. 31, 2014
--- | --- | --- | ---
Defined Benefit Plan Disclosure [Line Items] |  |  |  |
Defined benefit plan fair value of plan assets |  | $ 389,440 | $ 399,462 | $ 363,959
Defined benefit plan receivables and accrued expenses, net |  | 1,293 | 1,597 |
Fair Value, Measurements, Recurring [Member] |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |
Defined benefit plan fair value of plan assets |  | 389,440 | 399,462 |
Defined Benefit Plan, Fair Value of Plan Assets, Excluding Net Asset Value Investments |  | 338,061 | 347,393 |
Fair Value, Measurements, Recurring [Member] | Large-Cap U.S. equity securities (b) [Member] |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |
Defined benefit plan fair value of plan assets | [1] | 88,686 | 91,622 |
Fair Value, Measurements, Recurring [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] | 16,021 | 16,338 |
Fair Value, Measurements, Recurring [Member] | International equity securities (d) [Member] |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |
Defined benefit plan fair value of plan assets | [3] | 59,675 | 61,414 |
Fair Value, Measurements, Recurring [Member] | Fixed Income Securities (e) [Member] |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |
Defined benefit plan fair value of plan assets | [4] | 173,679 | 178,019 |
Fair Value, Measurements, Recurring [Member] | Hedge fund (f) [Member] |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |
Defined Benefit Plan, Alternative Investments, Fair Value of Plan Assets | [5] | 25,823 | 25,566 |
Fair Value, Measurements, Recurring [Member] | Real Estate (g) [Member] |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |
Defined Benefit Plan, Alternative Investments, Fair Value of Plan Assets | [6] | 24,263 | 24,906 |
Fair Value, Measurements, Recurring [Member] | Level 1 [Member] |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |
Defined Benefit Plan, Fair Value of Plan Assets, Excluding Net Asset Value Investments |  | 0 | 0 |
Fair Value, Measurements, Recurring [Member] | 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 |
Fair Value, Measurements, Recurring [Member] | 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 |
Fair Value, Measurements, Recurring [Member] | 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 |
Fair Value, Measurements, Recurring [Member] | 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 |
Fair Value, Measurements, Recurring [Member] | Level 2 [Member] |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |
Defined Benefit Plan, Fair Value of Plan Assets, Excluding Net Asset Value Investments |  | 338,061 | 347,393 |
Fair Value, Measurements, Recurring [Member] | 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] | 88,686 | 91,622 |
Fair Value, Measurements, Recurring [Member] | 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] | 16,021 | 16,338 |
Fair Value, Measurements, Recurring [Member] | Level 2 [Member] | International equity securities (d) [Member] |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |
Defined benefit plan fair value of plan assets | [3],[7] | 59,675 | 61,414 |
Fair Value, Measurements, Recurring [Member] | Level 2 [Member] | Fixed Income Securities (e) [Member] |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |
Defined benefit plan fair value of plan assets | [4],[7] | 173,679 | 178,019 |
Fair Value, Measurements, Recurring [Member] | Level 3 [Member] |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |
Defined Benefit Plan, Fair Value of Plan Assets, Excluding Net Asset Value Investments |  | 0 | 0 |
Fair Value, Measurements, Recurring [Member] | 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 |
Fair Value, Measurements, Recurring [Member] | 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 |
Fair Value, Measurements, Recurring [Member] | 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 |
Fair Value, Measurements, Recurring [Member] | 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 |
[1] | Invested in the Russell Large Cap U.S. Equity Fund at December 31, 2016 and 2015. The fund seeks returns that exceed the Russell 1000 Index by investing in large-capitalization stocks of the U.S. stock market. In addition, at December 31, 2016 and 2015, 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, 2016 and 2015, 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, 2016 and 2015, 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.
[4] | Invested in the Russell Multi-Manager Bond Fund at December 31, 2016 and 2015. 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, 2016 and 2015, 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 net asset value (NAV) of the investment as a practical expedient for fair value. We have the ability to redeem these investments at NAV within the near term. During 2016, we adopted ASU 2015-07, which removes the requirement to categorize within the fair value hierarchy all investments for which fair value is measured using the NAV per share practical expedient. As such, the AQR Delta Offshore Fund has not been classified within the fair value hierarchy tables as of December 31, 2016 and 2015.
[6] | Invested in the Russell Real Estate Equity Fund. The fund seeks to obtain favorable total return through income and growth, and to outperform the NCREIF Open-End Diversified Core Equity Fund Index - Equal Weight. Real estate investments include those in limited partnerships, limited liability companies, and real estate investment trusts consisting of private real estate investments including office, apartment, retail, industrial, and other commercial properties. The fair value of the real estate fund is estimated using NAV of the investment as a practical expedient for fair value. 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. During 2016, we adopted ASU 2015-07, which removes the requirement to categorize within the fair value hierarchy all investments for which fair value is measured using the NAV per share practical expedient. As such, the Russell Real Estate Equity Fund has not been classified within the fair value hierarchy tables as of December 31, 2016 and 2015.
[7] | Equity and fixed-income securities represent common collective trusts managed and valued by Russell Trust Company, the administrator of the funds. While the underlying assets are actively traded on an exchange, the funds are not. The investments in equity and fixed-income securities are considered to have a readily determinable fair value because the fair value per share (unit) is determined and published and is the basis for current transactions. We have the ability to redeem these equity and fixed-income securities with a one-day notice.

X
- Definition Fair value of plan assets in certain entities that calculate net asset value per share, including, but not limited to, by unit, membership interest, or other ownership interest. Investments include, but are not limited to, investments in certain hedge funds, venture capital funds, private equity funds, real estate partnerships or funds. + References No definition available. + Details
Name: | bcc_DefinedBenefitPlanAlternativeInvestmentsFairValueofPlanAssets
Namespace Prefix: | bcc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Defined Benefit Plan, Fair Value of Plan Assets, Excluding Net Asset Value Investments + References No definition available. + Details
Name: | bcc_DefinedBenefitPlanFairValueofPlanAssetsExcludingNetAssetValueInvestments
Namespace Prefix: | bcc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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 Fair value of assets that have been segregated and restricted to provide pension or postretirement benefits. Assets include, but are not limited to, stocks, bonds, other investments, earnings from investments, and contributions by the employer and employees. + 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=64937038&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=65897934&loc=d3e1928-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Plan Assets -URI http://asc.fasb.org/extlink&oid=6749337 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Plan Assets -URI http://asc.fasb.org/extlink&oid=6520858 + Details
Name: | us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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: | 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_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: |