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Amortization (EBITDA) represents represents income before interest (interest expense and interest income), income tax provision, and depreciation, amortization, and depletion. EBITDA is a non-gaap measure and is the primary measure used by our chief operating decision maker to evaluate segment operating performance and to decide how to allocate resources to segments.No definition available.false2EBITDA8false 4bcc_IncomeTaxReconciliationChangeInTaxStatusbcc_falsedebitdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalse5falsefalsefalse00falsefalsefalse6falsefalsefalse00falsefalsefalse7falsefalsefalse00falsefalsefalse8falsefalsefalse00falsefalsefalse9falsefalsefalse00falsefalsefalse10truefalsefalse-68666000-68666000USD$falsetruefalse11falsefalsefalse00falsefalsefalse12falsefalsefalse00falsefalsefalse13falsefalsefalse00falsefalsefalse14falsefalsefalse00falsefalsefalsexbrli:monetaryItemTypemonetaryThe portion of the difference between total income tax expense or benefit as reported in the Income Statement and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations, that is attributable to changes in the income tax status (conversion from LLC to C Corp).No definition available.false2Recognition of beginning deferred tax balances1Included $0.9 million in noncash asset write-downs.2Included $1.5 million of expense related to the closure of a laminated beam plant in Emmett, Idaho. Included $1.2 million in noncash asset write-downs.3EBITDA is defined as income (loss) before interest (interest expense and interest income), income taxes, and depreciation and amortization. EBITDA is the primary measure used by our chief operating decision maker to evaluate segment operating performance and to decide how to allocate resources to segments. We believe EBITDA is useful to investors because it provides a means to evaluate the operating performance of our segments and our company on an ongoing basis using criteria that are used by our internal decision makers and because it is frequently used by investors and other interested parties when comparing companies in our industry that have different financing and capital structures and/or tax rates. We believe EBITDA is a meaningful measure because it presents a transparent view of our recurring operating performance and allows management to readily view operating trends, perform analytical comparisons, and identify strategies to improve operating performance. EBITDA, however, is not a measure of our liquidity or financial performance under generally accepted accounting principles (GAAP) and should not be considered as an alternative to net income (loss), income (loss) from operations, or any other performance measure derived in accordance with GAAP or as an alternative to cash flow from operating activities as a measure of our liquidity. The use of EBITDA instead of net income (loss) or segment income (loss) has limitations as an analytical tool, including the inability to determine profitability; the exclusion of interest expense, interest income, and associated significant cash requirements; and the exclusion of depreciation and amortization, which represent unavoidable operating costs. Management compensates for the limitations of EBITDA by relying on our GAAP results. Our measure of EBITDA is not necessarily comparable to other similarly titled captions of other companies due to potential inconsistencies in the methods of calculation.The following is a reconciliation of net income to EBITDA: Three Months EndedJune 30?Six Months EndedJune 30 2013?2012?2013?2012 (millions)Net income(1)?$10.4?$15.0?$91.2?$16.7Interest expense?4.8?4.8?9.7?9.6Interest income?(0.1)?(0.1)?(0.1)?(0.2)Income tax provision (benefit)(1)?6.8?0.1?(54.3)?0.1Depreciation and amortization?8.8?8.3?17.2?16.5EBITDA?$30.7?$28.2?$63.7?$42.7?_______________________________________?(1)The six months ended June?30, 2013, includes $68.7 million of income tax benefit associated with the recording of net deferred tax assets upon our conversion to a corporation.4EBITDA is defined as income (loss) before interest (interest expense and interest income), income taxes, and depreciation and amortization. EBITDA is the primary measure used by our chief operating decision maker to evaluate segment operating performance and to decide how to allocate resources to segments. We believe EBITDA is useful to investors because it provides a means to evaluate the operating performance of our segments and our company on an ongoing basis using criteria that are used by our internal decision makers and because it is frequently used by investors and other interested parties when comparing companies in our industry that have different financing and capital structures and/or tax rates. We believe EBITDA is a meaningful measure because it presents a transparent view of our recurring operating performance and allows management to readily view operating trends, perform analytical comparisons, and identify strategies to improve operating performance. EBITDA, however, is not a measure of our liquidity or financial performance under generally accepted accounting principles (GAAP) and should not be considered as an alternative to net income (loss), income (loss) from operations, or any other performance measure derived in accordance with GAAP or as an alternative to cash flow from operating activities as a measure of our liquidity. The use of EBITDA instead of net income (loss) or segment income (loss) has limitations as an analytical tool, including the inability to determine profitability; the exclusion of interest expense, interest income, and associated significant cash requirements; and the exclusion of depreciation and amortization, which represent unavoidable operating costs. Management compensates for the limitations of EBITDA by relying on our GAAP results. Our measure of EBITDA is not necessarily comparable to other similarly titled captions of other companies due to potential inconsistencies in the methods of calculation.The following is a reconciliation of net income (loss) to EBITDA for the consolidated company: Year Ended December 31 2012?2011?2010 (millions)Net income (loss)?$41.5?$(46.4)?$(33.3)Interest expense?21.8?19.0?21.0Interest income?(0.4)?(0.4)?(0.8)Income tax provision?0.3?0.2?0.3Depreciation and amortization?33.4?37.0?34.9EBITDA?$96.6?$9.5?$22.1falseSegment Information Level 4 Reconciliation of Net Income (Loss) to EBITDA (Details) (USD $)NoRoundingUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.bc.com/role/SegmentInformationLevel4ReconciliationOfNetIncomeLossToEbitdaDetailsQuarterEnd148