XML 61 R50.htm IDEA: XBRL DOCUMENT
v3.21.2

Stock-Based Compensation (Details) $ / shares in Units, $ in Thousands | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | ---
Jun. 30, 2021 USD ($) $ / shares shares | Mar. 31, 2021 stock_awards $ / shares shares | Jun. 30, 2020 USD ($) | Mar. 31, 2020 stock_awards | Jun. 30, 2021 USD ($) tranch $ / shares shares | Jun. 30, 2020 USD ($) shares | Dec. 31, 2020 $ / shares shares
Stock-Based Compensation [Abstract] |  |  |  |  |  |  |  |
Number of types of stock-based awards granted (in types) | stock_awards |  |  | 2 |  | 2 |  |  |
Fair market value of awards | $ |  |  |  |  |  | $ 9,200 | $ 11,100 |
Stock-based compensation expense | $ |  | $ 1,411 |  | $ 1,671 |  | 3,503 | 3,345 |
Tax benefit from compensation expense | $ |  |  |  |  |  | 900 | 800 |
Unrecognized compensation expense | $ |  | 14,900 |  |  |  | $ 14,900 |  |
Unrecognized compensation, period for recognition |  |  |  |  |  | 2 years 1 month 6 days |  |
Performance Shares [Member] |  |  |  |  |  |  |  |
Stock-Based Compensation [Abstract] |  |  |  |  |  |  |  |
Stock-based compensation expense | $ |  | $ 745 |  | 691 |  | $ 1,834 | $ 1,301 |
Number of shares [Abstract] |  |  |  |  |  |  |  |
Outstanding, December 31, 2020 | shares |  |  | 196,340 |  |  | 196,340 |  |
Granted | shares |  |  |  |  |  | 73,265 | 94,850 |
Performance condition adjustment (a) | shares | [1] |  |  |  |  | 94,850 |  |
Vested | shares |  |  |  |  |  | (68,223) |  |
Forfeited | shares |  |  |  |  |  | (49,259) |  |
Outstanding, June 30, 2021 | shares |  | 246,973 |  |  |  | 246,973 |  | 196,340
Weighted Average Grant Date Fair Value [Abstract] |  |  |  |  |  |  |  |
Outstanding, December 31, 2020 | $ / shares |  |  | $ 35.34 |  |  | $ 35.34 |  |
Granted | $ / shares |  |  |  |  |  | 52.45 |  |
Performance condition adjustment (a) | $ / shares | [1] |  |  |  |  | 36.45 |  |
Vested | $ / shares |  |  |  |  |  | 38.70 |  |
Forfeited | $ / shares |  |  |  |  |  | 37.19 |  |
Outstanding, June 30, 2021 | $ / shares |  | $ 39.54 |  |  |  | $ 39.54 |  | $ 35.34
Restricted Stock Units (RSUs) [Member] |  |  |  |  |  |  |  |
Stock-Based Compensation [Abstract] |  |  |  |  |  |  |  |
Stock-based compensation expense | $ |  | $ 666 |  | $ 980 |  | $ 1,669 | $ 2,044 |
Number of shares [Abstract] |  |  |  |  |  |  |  |
Outstanding, December 31, 2020 | shares |  |  | 212,766 |  |  | 212,766 |  |
Granted | shares |  |  |  |  |  | 99,588 | 125,716 |
Performance condition adjustment (a) | shares |  |  |  |  |  | 0 |  |
Vested | shares |  |  |  |  |  | (106,200) |  |
Forfeited | shares |  |  |  |  |  | (45,562) |  |
Outstanding, June 30, 2021 | shares |  | 160,592 |  |  |  | 160,592 |  | 212,766
Weighted Average Grant Date Fair Value [Abstract] |  |  |  |  |  |  |  |
Outstanding, December 31, 2020 | $ / shares |  |  | $ 34.24 |  |  | $ 34.24 |  |
Granted | $ / shares |  |  |  |  |  | 52.96 |  |
Performance condition adjustment (a) | $ / shares |  |  |  |  |  | 0 |  |
Vested | $ / shares |  |  |  |  |  | 35.64 |  |
Forfeited | $ / shares |  |  |  |  |  | 33.76 |  |
Outstanding, June 30, 2021 | $ / shares |  | $ 45.06 |  |  |  | $ 45.06 |  | $ 34.24
Officer [Member] |  |  |  |  |  |  |  |
Stock-Based Compensation [Abstract] |  |  |  |  |  |  |  |
Performance Shares that could be awarded, as a percentage of ROIC target amount, minimum |  |  |  |  |  | 0.00% |  |
Performance Shares that could be awarded, as a percentage of ROIC target amount, maximum |  |  |  |  |  | 200.00% |  |
Performance Shares Target Percentage Earned, Officers |  |  |  |  |  |  |  | 200.00%
Vesting period (in years) |  |  |  |  |  | 3 years |  |
Other employees [Member] |  |  |  |  |  |  |  |
Stock-Based Compensation [Abstract] |  |  |  |  |  |  |  |
Performance Shares that could be awarded, as a percentage of EBITDA target amount, minimum |  |  |  |  |  | 0.00% |  |
Performance Shares that could be awarded, as a percentage of EBITDA target amount, maximum |  |  |  |  |  | 200.00% |  |
Performance Shares Target Percentage Earned, Other Employees |  |  |  |  |  |  |  | 200.00%
Number of equal tranches for annual vesting (in tranches) | tranch |  |  |  |  |  | 3 |  |
Officers and other employees [Member] | Restricted Stock Units (RSUs) [Member] |  |  |  |  |  |  |  |
Stock-Based Compensation [Abstract] |  |  |  |  |  |  |  |
Number of equal tranches for annual vesting (in tranches) | tranch |  |  |  |  |  | 3 |  |
Nonemployee Directors [Member] | Restricted Stock Units (RSUs) [Member] |  |  |  |  |  |  |  |
Stock-Based Compensation [Abstract] |  |  |  |  |  |  |  |
Vesting period (in years) |  |  |  |  |  | 1 year |  |
[1] | Represents additional PSUs granted during the six months ended June 30, 2021, related to the 2020 performance condition adjustment described above.

X
- Definition The number of equal yearly tranches over which the awards vest (on each annual anniversary of the grant date). + References No definition available. + Details
Name: | bcc_NumberofEqualTranchesforAnnualVestingGrantDate
Namespace Prefix: | bcc_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of types of stock-based awards granted during the period. + References No definition available. + Details
Name: | bcc_Numberoftypesofstockbasedawardsgrantedintypes
Namespace Prefix: | bcc_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition The performance shares awarded to participants during the period as a percentage of the target based on the entity's EBITDA, determined in accordance with the grant agreement. + References No definition available. + Details
Name: | bcc_PerformanceSharesTargetPercentageEarned
Namespace Prefix: | bcc_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The percentage of the target amount of performance shares percentage awarded, based on the entity's return on invested capital (ROIC), determined in accordance with the grant agreement. + References No definition available. + Details
Name: | bcc_PerformanceSharesTargetPercentageEarnedasapercentageofROICtargetamount
Namespace Prefix: | bcc_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The maximum percentage of the target amount of performance shares that may be awarded, based on the entity's return on invested capital (ROIC), determined in accordance with the grant agreement. + References No definition available. + Details
Name: | bcc_PerformanceSharesthatcouldbeawardedasapercentageofROICtargetamountmaximum
Namespace Prefix: | bcc_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The minimum percentage of the target amount of performance shares that may be awarded, based on the entity's return on invested capital (ROIC), determined in accordance with the grant agreement. + References No definition available. + Details
Name: | bcc_PerformanceSharesthatcouldbeawardedasapercentageofROICtargetamountminimum
Namespace Prefix: | bcc_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The maximum percentage of the target amount of performance shares that may be awarded, based on the entity's EBITDA, determined in accordance with the grant agreement. + References No definition available. + Details
Name: | bcc_PerformanceSharesthatcouldbeawardedasapercentageoftargetamountmaximum
Namespace Prefix: | bcc_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The minimum percentage of the target amount of performance shares that may be awarded, based on the entity's EBITDA, determined in accordance with the grant agreement. + References No definition available. + Details
Name: | bcc_PerformanceSharesthatcouldbeawardedasapercentageoftargetamountminimum
Namespace Prefix: | bcc_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The company's EBITDA exceed the performance target, thus participants earned a true-up related to their performance stock unit shares. + References No definition available. + Details
Name: | bcc_SharebasedCompensationArrangementbySharebasedPaymentAwardEquityInstrumentsOtherthanOptionsPerformanceTrueup
Namespace Prefix: | bcc_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The weighted average fair value of non-vested performance true-up awards on equity-based plans excluding options plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units. + References No definition available. + Details
Name: | bcc_SharebasedCompensationArrangementbySharebasedPaymentAwardEquityInstrumentsOtherthanOptionsPerformanceTrueupWeightedAverageGrantDateFairValue
Namespace Prefix: | bcc_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of expense for award under share-based payment arrangement. Excludes amount capitalized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=115993241&loc=d3e301413-122809 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1)(i) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_AllocatedShareBasedCompensationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of cost not yet recognized for nonvested award under share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Weighted-average period over which cost not yet recognized is expected to be recognized for award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of tax benefit for recognition of expense of award under share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1)(i) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Estimated period over which an employee is required to provide service in exchange for the equity-based payment award, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of equity-based payment instruments, excluding stock (or unit) options, that were forfeited during the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(iv)(3) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Weighted average fair value as of the grant date of equity-based award plans other than stock (unit) option plans that were not exercised or put into effect as a result of the occurrence of a terminating event. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(3) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The weighted average fair value at grant date for nonvested equity-based awards issued during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are outstanding as of the balance sheet date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(i)-(ii) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Per share or unit weighted-average fair value of nonvested award under share-based payment arrangement. Excludes share and unit options. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(i)-(ii) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of equity-based payment instruments, excluding stock (or unit) options, that vested during the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(2) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Fair value of share-based awards for which the grantee gained the right by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d)(2) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The weighted average fair value as of grant date pertaining to an equity-based award plan other than a stock (or unit) option plan for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(2) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

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_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_PerformanceSharesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_RestrictedStockUnitsRSUMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_TitleOfIndividualAxis=srt_OfficerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_TitleOfIndividualAxis=bcc_OtheremployeesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_TitleOfIndividualAxis=bcc_OfficersandotheremployeesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_TitleOfIndividualAxis=bcc_NonemployeeDirectorsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |