XML 95 R79.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Quarterly Results of Operations (unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands |  | 3 Months Ended | 12 Months Ended
--- | --- | --- | ---
Nov. 01, 2016 | Dec. 31, 2017 | Sep. 30, 2017 | Jun. 30, 2017 | Mar. 31, 2017 | Dec. 31, 2016 | Sep. 30, 2016 | Jun. 30, 2016 | Mar. 31, 2016 | Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales |  | $ 1,092,000 | [1] | $ 1,226,600 | $ 1,138,900 | $ 974,400 | $ 919,500 | [2] | $ 1,067,200 | [3] | $ 1,043,800 | $ 880,700 | $ 4,431,991 |  | $ 3,911,215 |  | $ 3,633,415 |
Income (loss) from operations |  | 21,600 | [1] | 56,000 | 42,400 | 21,100 | (3,000) | [2] | 31,300 | [3] | 37,900 | 13,400 | 141,153 |  | 79,578 |  | 103,189 |
Net Income |  | $ 19,100 | [1] | $ 31,700 | $ 22,200 | $ 10,000 | $ 4,100 | [2] | $ 10,000 | [3] | $ 19,200 | $ 5,000 | $ 82,957 |  | $ 38,254 |  | $ 52,182 |
Net income per common share - Basic |  | $ 0.49 | [1] | $ 0.82 | $ 0.57 | $ 0.26 | $ 0.11 | [2] | $ 0.26 | [3] | $ 0.50 | $ 0.13 | $ 2.15 |  | $ 0.99 |  | $ 1.33 |
Net income per common share - Diluted |  | $ 0.49 | [1] | $ 0.81 | $ 0.57 | $ 0.26 | $ 0.11 | [2] | $ 0.26 | [3] | $ 0.49 | $ 0.13 | $ 2.12 |  | $ 0.98 |  | $ 1.33 |
Tax Cuts and Jobs Act of 2017 Incomplete Accounting Provisional Income Tax Expense (Benefit) |  | $ (8,100) |  |  |  |  |  |  |  |  |  |  | $ (8,100) |  |  |  |  |
Tax Cuts and Jobs Acts of 2017 Incomplete Accounting Provisional Income Tax Benefit, per share |  | $ 0.21 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loss on extinguishment of debt |  |  |  |  |  |  | $ (3,000) |  | $ (5,900) |  |  |  | 0 |  | $ (14,304) |  | $ 0 |
Loss on extinguishment of debt, per share, net of tax |  |  |  |  |  |  | $ (0.08) |  | $ (0.15) |  |  |  |  |  |  |  |  |
Change in valuation allowance |  |  |  |  |  |  | $ (8,500) |  |  |  |  |  | 0 | [4] | (9,884) | [4] | 0 | [4]
Change in valuation allowance, per share |  |  |  |  |  |  | $ 0.22 |  |  |  |  |  |  |  |  |  |  |
Pension plan settlement expense | $ (3,900) |  |  |  |  |  | $ (2,400) |  |  |  |  |  | $ 0 |  | $ (4,155) | [5] | $ (501) |
Pension plan settlement expense, per share, net of tax |  |  |  |  |  |  | $ (0.06) |  |  |  |  |  |  |  |  |  |  |
[1] | Fourth quarter 2017 results include an $8.1 million, or $0.21 per share, income tax benefit associated with the effects of the Tax Cuts and Jobs Act discussed further in Note 3, Income Taxes.
[2] | The following items impacted fourth quarter 2016 results:•$8.5 million, or $0.22 per share, income tax benefit primarily associated with the reversal of a valuation allowance on foreign deferred tax assets, net of other tax adjustments. For more information, see Note 3, Income Taxes.•$3.0 million, $0.08 per share, after-tax loss on the extinguishment of debt, as we refinanced our senior notes. For more information, see Note 7, Debt.•$2.4 million, or $0.06 per share, after-tax settlement expense associated with voluntary lump-sum payments to pension plan participants. For more information, see Note 9, Retirement and Benefit Plans.
[3] | Third quarter 2016 results include a $5.9 million, or $0.15 per share, after-tax loss on the extinguishment of debt, as we refinanced our senior notes. For more information, see Note 7, Debt.
[4] | Deferred tax assets in our foreign subsidiaries are primarily the result of net operating losses. As of each reporting date, management considers new evidence, both positive and negative, that could affect its view of the future realization of deferred tax assets. During fourth quarter 2016, because we achieved three years of cumulative pretax income in the Canadian tax jurisdiction and due to the implementation of a tax-planning strategy, management determined that there is sufficient positive evidence to conclude that it is more likely than not that the deferred tax assets are realizable and therefore released the valuation allowance in the amount of $9.9 million.
[5] | Plan settlement expense during the year ended December 31, 2016 includes a $3.9 million settlement charge related to lump-sum cash payments to certain terminated vested participants in settlement of pension obligations.

X
- Definition Amount of gain (loss) per share, net of tax, recognized in net periodic benefit (cost) credit from settlement and curtailment. + References No definition available. + Details
Name: | bcc_Definedbenefitplanrecognizednetgainlossduetosettlementsandcurltailmentspershare
Namespace Prefix: | bcc_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Per share impact of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets. + References No definition available. + Details
Name: | bcc_Effectiveincometaxratereconciliationchangeindeferredtaxassetsvaluationallowancepershareamount
Namespace Prefix: | bcc_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of reasonable estimate for income tax expense (benefit) from effect of Tax Cuts and Jobs Act of 2017 for which accounting for tax effect is incomplete. + References No definition available. + Details
Name: | bcc_TaxCutsandJobsActof2017IncompleteAccountingProvisionalIncomeTaxExpenseandBenefit
Namespace Prefix: | bcc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of reasonable estimate for income tax expense (benefit), per share, from effect of Tax Cuts and Jobs Act of 2017 for which accounting for tax effect is incomplete. + References No definition available. + Details
Name: | bcc_TaxCutsandJobsActsof2017IncompleteAccountingProvisionalIncomeTaxExpenseBenefitpershare
Namespace Prefix: | bcc_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of gain (loss) recognized in net periodic benefit (cost) credit from settlement and curtailment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h)(7) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlementsAndCurtailments1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=96948231&loc=d3e4984-109258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=96947427&loc=d3e1252-109256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 + Details
Name: | us-gaap_EarningsPerShareBasic
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=96947427&loc=d3e1252-109256 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 + Details
Name: | us-gaap_EarningsPerShareDiluted
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Per share impact of the gain (loss) on the extinguishment of debt, net of applicable taxes. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 50 -Section 40 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=49170532&loc=d3e12317-112629 + Details
Name: | us-gaap_ExtinguishmentOfDebtGainLossPerShareNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 50 -Section 40 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=49170532&loc=d3e12317-112629 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=98514028&loc=d3e3602-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 50 -Section 40 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=49170532&loc=d3e12355-112629 + Details
Name: | us-gaap_GainsLossesOnExtinguishmentOfDebt
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=84176650&loc=d3e32123-109318 + Details
Name: | us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=96947427&loc=d3e1377-109256 + Details
Name: | us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The net result for the period of deducting operating expenses from operating revenues. + References No definition available. + Details
Name: | us-gaap_OperatingIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_QuarterlyFinancialInformationDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_SalesRevenueNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration