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Stock-Based Compensation (Tables) | 3 Months Ended
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Mar. 31, 2025
Share-Based Payment Arrangement [Abstract] |
Schedule of Activity of PSU and RSU Awards | The following summarizes the activity of our PSUs and RSUs awarded under our incentive plan for the three months ended March 31, 2025:
| PSUs |  | RSUs
| Number of shares |  | Weighted Average Grant-Date Fair Value |  | Number of shares |  | Weighted Average Grant-Date Fair Value
Outstanding, December 31, 2024 | 257,024 |  |  | $ | 86.31 |  |  | 131,797 |  |  | $ | 104.45 |
Granted | 83,616 |  |  | 103.66 |  |  | 98,327 |  |  | 103.66 |
Performance condition adjustment (a) | (1,157) |  |  | 137.79 |  |  | — |  |  | — |
Vested | (81,165) |  |  | 81.15 |  |  | (70,933) |  |  | 99.65 |
Outstanding, March 31, 2025 | 258,318 |  |  | $ | 93.32 |  |  | 159,191 |  |  | $ | 106.10 |
_______________________________ (a) Represents total PSUs forfeited during the three months ended March 31, 2025, related to below-target achievement of the 2024 performance condition on awards granted to other employees in 2024. During the 2024 performance period, other employees earned 90% of the target based on Boise Cascade's 2024 EBITDA, determined by executive management, in accordance with the related grant agreement.
Schedule of Total Stock-based Compensation Recognized From PSUs & RSUs | Total stock-based compensation recognized from PSUs and RSUs, net of forfeitures, was as follows:
| Three Months Ended March 31 |  |
| 2025 |  | 2024 |  |  |  |
| (thousands)
PSUs | $ | 1,832 |  |  | $ | 2,277 |  |  |  |  |
RSUs | 1,925 |  |  | 1,828 |  |  |  |  |
Total | $ | 3,757 |  |  | $ | 4,105 |  |  |  |  |

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- Definition Tabular disclosure of cost recognized for award under share-based payment arrangement by plan. Includes, but is not limited to, related tax benefit. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
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