Segment Information

3 Months Ended

Mar. 31, 2020

We operate our business using two reportable segments: Wood Products and Building Materials Distribution. Unallocated corporate costs are presented as reconciling items to arrive at operating income. There are no differences in our basis of measurement of segment profit or loss from those disclosed in Note 17, Segment Information, of the Notes to Consolidated Financial Statements in "Item 8. Financial Statements and Supplementary Data" in our 2019 Form 10-K.

Wood Products and Building Materials Distribution segment sales to external customers, including related parties, by product line are as follows:



	Three Months Ended March 31
	2020		2019
	(millions)
Wood Products (a)
LVL	$	6.1	$	11.9
I-joists	4.5		5.3
Other engineered wood products	6.4		5.7
Plywood and veneer	63.8		67.4
Lumber	12.3		13.2
Byproducts	20.7		20.1
Other	6.8		10.8
	120.5		134.4

Building Materials Distribution
Commodity	440.3		398.4
General line	397.3		323.4
Engineered wood products	212.4		185.9
	1,050.0		907.7
	$	1,170.5	$	1,042.1

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(a)

Amounts represent sales to external customers. Sales are calculated after intersegment sales eliminations to our Building Materials Distribution segment, as well as the cost of EWP rebates and sales allowances provided at various stages of the supply chain (including distributors, retail lumberyards, and professional builders). For the three months ended March 31, 2020, approximately 79% of Wood Products' EWP sales volumes were to our Building Materials Distribution segment.

An analysis of our operations by segment is as follows:



	Three Months Ended March 31
	2020			2019
	(thousands)
Net sales by segment
Wood Products	$	320,061		$	319,523
Building Materials Distribution	1,049,997			907,708
Intersegment eliminations (a)	(199,524		)	(185,145		)
Total net sales	$	1,170,534		$	1,042,086

Segment operating income
Wood Products (b)	$	3,763		$	11,630
Building Materials Distribution	29,302			17,517
Total segment operating income	33,065			29,147
Unallocated corporate costs	(7,518		)	(7,493		)
Income from operations	$	25,547		$	21,654

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(a)	Primarily represents intersegment sales from our Wood Products segment to our Building Materials Distribution segment.

(b)

Wood Products segment operating income for the three months ended March 31, 2020, includes $15.0 million of accelerated depreciation and $1.7 million of other closure-related costs due to the permanent curtailment of I-joist production at our Roxboro, North Carolina facility. For more information, see Note 5, Curtailment of Manufacturing Facility.