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Summary of Significant Accounting Policies
9 Months Ended
Oct. 03, 2015
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies
Summary of Significant Accounting Policies
Basis of Presentation
The accompanying unaudited Condensed Consolidated Financial Statements include the accounts of BlueLinx Holdings Inc. and its wholly owned subsidiaries (the “Company”). All intercompany accounts have been eliminated in consolidation. These financial statements have been prepared in accordance with the instructions to Form 10-Q and do not include all of the information and footnotes required by accounting principles generally accepted in the United States (“GAAP”) for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. These statements should be read in conjunction with the Consolidated Financial Statements and notes thereto included in the Company’s Annual Report on Form 10-K together with Amendment No. 1 to the Annual Report on Form 10-K/A (the “Annual Report on Form 10-K”) for the year ended January 3, 2015, as filed with the Securities and Exchange Commission.
Reclassifications
Certain amounts in the prior years’ consolidated financial statements and notes have been revised to conform to the current year presentation. During fiscal 2015, we have separately detailed the “Pension benefit obligation”, which historically had been presented as “Other non-current liabilities” in the Condensed Consolidated Balance Sheets. To conform the historical presentation to the current presentation, we have separately detailed the “Pension benefit obligation” in prior periods from “Other non-current liabilities” in the Condensed Consolidated Balance Sheets. 
Additionally, during fiscal 2015, we reclassified certain amounts, which historically had been presented as “Debt financing costs”, to “Borrowings from revolving credit facilities” in cash flows from financing activities. To conform the historical presentation to the current presentation, we reclassified similar items in prior periods from “Debt financing costs” to “Borrowings from revolving credit facilities” in cash flows from financing activities.
We also reclassified certain amounts, which historically had been presented as “Other”, to “Quarterly pension contributions” in cash flows from operating activities. To conform the historical presentation to the current presentation, we reclassified similar items in prior periods from “Other” to “Quarterly pension contributions” in cash flows from operating activities.
Also, during fiscal 2015, we reclassified certain prior period amounts, which historically had been presented as “Selling, general, and administrative”, to “Gains from sales of property” in the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss).