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Quarterly Results of Operations (unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2020 | Sep. 30, 2020 | Jun. 30, 2020 | Mar. 31, 2020 | Dec. 31, 2019 | Sep. 30, 2019 | Jun. 30, 2019 | Mar. 31, 2019 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales |  | $ 1,472,200 | [1] | $ 1,589,300 | [2] | $ 1,242,800 | $ 1,170,500 | [3] | $ 1,101,700 | $ 1,269,500 | $ 1,230,100 | $ 1,042,100 | $ 5,474,838 |  | $ 4,643,404 | $ 4,995,290
Income from operations |  | 99,100 | [1] | 158,600 | [2] | 51,800 | 25,500 | [3] | 24,800 | 44,900 | 45,100 | 21,700 | 335,029 |  | 136,459 | 72,038
Net income |  | $ 26,000 | [1] | $ 103,200 | [2] | $ 33,600 | $ 12,200 | [3] | $ 14,600 | $ 27,200 | $ 27,700 | $ 11,400 | $ 174,979 |  | $ 80,925 | $ 20,477
Net income per common share – Basic |  | $ 0.66 | [1] | $ 2.62 | [2] | $ 0.85 | $ 0.31 | [3] | $ 0.37 | $ 0.70 | $ 0.71 | $ 0.29 | $ 4.45 |  | $ 2.07 | $ 0.53
Net income (loss) per common share – Diluted |  | $ 0.66 | [1] | 2.61 | [2] | $ 0.85 | 0.31 | [3] | $ 0.37 | $ 0.69 | $ 0.71 | $ 0.29 | $ 4.44 |  | $ 2.06 | $ 0.52
Loss on Extinguishment of Debt |  |  |  |  |  |  |  |  |  |  |  |  | $ (13,968) |  | $ 0 | $ 0
Plan settlement expense |  |  |  |  |  |  |  |  |  |  |  |  | (6,300) |  | (1,300) | (23,300)
Stranded Tax Effect of Pension Plan Termination |  | $ 38,800 |  |  |  |  |  |  |  |  |  |  | 38,794 | [4] | 0 | 0
Pension Plan [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) per common share – Diluted |  | $ (0.12) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Plan settlement expense |  | $ (6,200) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Stranded Tax Effects of Plan Termination [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) per common share – Diluted |  | $ (0.98) |  |  |  |  |  |  |  |  |  |  |  |  |  |
5.625% Senior Notes Due 2024 [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) per common share – Diluted |  |  |  | $ (0.27) |  |  |  |  |  |  |  |  |  |  |  |
Loss on Extinguishment of Debt |  |  |  | $ (14,000) |  |  |  |  |  |  |  |  | (14,000) |  |  |
Curtailment of I-joist Production at Roxboro, NC Facility [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) per common share – Diluted |  |  |  |  |  |  | $ (0.32) |  |  |  |  |  |  |  |  |
Curtailment of I-joist Production at Roxboro, NC Facility [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accelerated depreciation |  |  |  |  |  |  |  |  |  |  |  |  | 15,000 |  |  |
Wood Products [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales | [5] |  |  |  |  |  |  |  |  |  |  |  | 522,800 |  | $ 505,700 | $ 707,700
Wood Products [Member] | Curtailment of I-joist Production at Roxboro, NC Facility [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accelerated depreciation |  |  |  |  |  |  | $ 15,000 |  |  |  |  |  | 15,000 |  |  |
Other closure related costs |  |  |  |  |  |  | $ 1,700 |  |  |  |  |  | $ 1,700 |  |  |
[1] | Fourth quarter 2020 results include $6.2 million of pre-tax losses, or $0.12 per share after-tax, from a non-cash pension settlement charge related to the Plan Termination, as discussed in Note 12, Retirement and Benefit Plans. Fourth quarter 2020 results also include $38.8 million, or $0.98 per share, of incremental income tax expense related to the release of stranded tax effects upon Plan Termination, as discussed in Note 4, Income Taxes.
[2] | Third quarter 2020 results include $14.0 million of pre-tax losses on extinguishment of debt, or $0.27 per share after-tax, as we refinanced our senior notes at a lower interest rate with an extended maturity, as discussed in Note 10, Debt.
[3] | First quarter 2020 results include $15.0 million and $1.7 million, respectively, of pre-tax accelerated depreciation and other curtailment related costs, or $0.32 per share after-tax, related to the permanent curtailment of I-joist production at our Roxboro, North Carolina facility, as discussed in Note 6, Curtailment of Manufacturing Facilities.
[4] | In December 2020, we eliminated our qualified defined benefit pension plan (Plan Termination), as discussed in Note 12, Retirement and Benefit Plans. Prior to the Plan Termination, "Accumulated other comprehensive loss" on our Consolidated Balance Sheet included the stranded tax effects of our conversion from a limited liability company to a corporation in 2013 and the adoption of the Tax Cuts and Jobs Act (the "Tax Act") in 2017. Upon Plan Termination, these stranded tax effects of $38.8 million were required to be released into income tax expense under GAAP.
[5] | 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 homebuilders). For the years ended December 31, 2020, 2019, and 2018, approximately 80%, 77%, and 74%, respectively, of Wood Products' EWP sales volumes were to our Building Materials Distribution segment.

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