Transactions with Affiliates	6 Months Ended
Transactions with Affiliates	Jun. 30, 2012
Related Party Transactions [Abstract]
Transactions with Affiliates	TRANSACTIONS WITH AFFILIATES LP has equity investments in AbitibiBowater-LP (a manufacturer of I-joist) and Canfor-LP ( a manufacturer of OSB). LP sells products and raw materials to AbitibiBowater-LP and purchases products for resale from AbitibiBowater-LP and Canfor-LP. LP eliminates profits on these sales and purchases, to the extent the inventory has not been sold through to third parties, on the basis of its 50% interest. For the quarters ended June 30, 2012 and 2011, LP sold $2.1 million and $1.5 million of products to AbitibiBowater-LP and purchased $10.6 million and $9.1 million of I-joist from AbitibiBowater-LP. LP also purchased $32.4 million and $21.9 million of OSB from Canfor-LP during the quarters ended June 30, 2012 and 2011. For the six month period ended June 30, 2012 and 2011, LP sold $3.7 million and $2.9 million of products to AbitibiBowater-LP and purchased $18.4 million and $16.8 million of I-joist from AbitibiBowater-LP. LP also purchased $59.3 million and $46.5 million of OSB from Canfor-LP during the quarters ended June 30, 2012 and 2011. Included in LP’s Consolidated Balance Sheets at June 30, 2012 and December 31, 2011 are $1.3 million and $0.5 million in accounts receivable from these affiliates and $6.9 million and $2.3 million in accounts payable to these affiliates.

The entire disclosure for related party transactions, including the nature of the relationship(s), a description of the transactions, the amount of the transactions, the effects of any change in the method of establishing the terms of the transaction from the previous period, stated interest rate, expiration date, terms and manner of settlement per the agreement with the related party, and amounts due to or from related parties. If the entity and one or more other entities are under common ownership or management control and this control affects the operating results or financial position, disclosure includes the nature of the control relationship even if there are no transactions between the entities. Disclosure may also include the aggregate amount of current and deferred tax expense for each statement of earnings presented where the entity is a member of a group that files a consolidated tax return, the amount of any tax related balances due to or from affiliates as of the date of each statement of financial position presented, the principal provisions of the method by which the consolidated amount of current and deferred tax expense is allocated to the members of the group and the nature and effect of any changes in that method. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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+ Details