XML 53 R30.htm IDEA: XBRL DOCUMENT v2.4.0.8

Income Taxes (Tables)

12 Months Ended

Jan. 04, 2014

Income Taxes [Abstract]

Schedule of (benefit from) provision for income taxes

		Fiscal Year Ended January 4, 2014				Fiscal Year Ended December 29, 2012				Fiscal Year Ended December 31, 2011
		(In thousands)
Federal income taxes:
Current		$	(492	)		$	16			$	(89	)
Deferred			(7,385	)			—				—
State income taxes:
Current			192				334				759
Deferred			(1,343	)			—				—
Foreign income taxes:
Current			19				56				317
Deferred			(4	)			(20	)			(25	)
(Benefit from) provision for income taxes		$	(9,013	)		$	386			$	962

Schedule of provision for (benefit from) income taxes is reconciled to the federal statutory

		Fiscal Year Ended January 4, 2014				Fiscal Year Ended December 29, 2012				Fiscal Year Ended December 31, 2011
		(In thousands)
Benefit from income taxes computed at the federal statutory tax rate		$	(17,371	)		$	(7,924	)		$	(13,162	)
Benefit from state income taxes, net of federal benefit			(1,991	)			(866	)			(1,296	)
Valuation allowance change			19,445				8,820				14,498
Nondeductible items			270				484				806
Benefit from allocation of income taxes to other comprehensive income (loss)			(8,726	)			—				—
Other			(640	)			(128	)			116
(Benefit from) provision for income taxes		$	(9,013	)		$	386			$	962

Schedule of net deferred income tax assets (liabilities)

		January 4, 2014				December 29, 2012
		(In thousands)
Deferred income tax assets:
Inventory reserves		$	2,832			$	2,816
Compensation-related accruals			4,893				5,838
Accruals and reserves			1,030				92
Accounts receivable			1,291				1,327
Restructuring costs			488				118
Pension			8,245				16,936
Benefit from NOL carryovers(1)			70,169				52,088
Other			703				695
Total gross deferred income tax assets			89,651				79,910
Less: Valuation allowances			(88,279	)			(78,050	)
Total net deferred income tax assets		$	1,372			$	1,860
Deferred income tax liabilities:
Intangible assets			—				(60	)
Property and equipment			(365	)			(1,065	)
Other			(1,006	)			(739	)
Total deferred income tax liabilities			(1,371	)			(1,864	)
Deferred income tax assets (liabilities), net		$	1			$	(4	)

(1) Our federal NOL carryovers are $168.1 million and will expire in 15 to 20 years. Our state NOL carryovers are $232.2 million and will expire in 1 to 20 years.

Schedule of activity in deferred tax asset valuation allowance

		Fiscal Year Ended January 4, 2014				Fiscal Year Ended December 29, 2012
Balance at beginning of the year		$	78,050			$	66,793
Valuation allowance removed for taxes related to:
Income before income taxes			—				—
Valuation allowance provided for taxes related to:
Loss before income taxes			10,229				11,257
Effect of a change in judgment			—				—
Balance at end of the year		$	88,279			$	78,050

Schedule of activity related to unrecognized tax benefits

		(In thousands)
Balance at January 1, 2011		$	677
Increases related to current year tax positions			—
Additions for tax positions in prior years			196
Reductions for tax positions in prior years			—
Settlements			—
Balance at December 31, 2011			873
Increases related to current year tax positions			—
Additions for tax positions in prior years			—
Reductions for tax positions in prior years			—
Reductions due to lapse of applicable statue of limitations			(47	)
Settlements			—
Balance at December 29, 2012			826
Increases related to current year tax positions			—
Additions for tax positions in prior years			—
Reductions for tax positions in prior years			—
Reductions due to lapse of applicable statute of limitations			(567	)
Settlements			—
Balance at January 4, 2014		$	259

X

- Definition

Schedule of activity in deferred tax asset valuation allowance.

+ References

No definition available.

+ Details

Name:	bxc_ScheduleOfActivityInDeferredTaxAssetValuationAllowanceTableTextBlock
Namespace Prefix:	bxc_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized 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 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ 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=6907707&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the change in unrecognized tax benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 55

-Paragraph 217

-URI http://asc.fasb.org/extlink&oid=32707879&loc=d3e36027-109320



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15A

-URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319

+ Details

Name:	us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration