Investments in and Advances to Affiliates	12 Months Ended
Dec. 31, 2018
Related Party Transactions [Abstract]
Transactions with Affiliates	INVESTMENTS IN AND ADVANCES TO AFFILIATES During the year ended December 31, 2018, we invested $45.0 million in Entekra Holdings, LLC (Entekra), a start-up design, engineering and manufacturing company that provides off-site framing for both residential and commercial construction. This investment is recorded as an equity investment based upon the joint control of Entekra’s operations. We own 81.8% of the A units and 55% of the B units of this operation. Our portion of the earnings and losses of Entekra is included in our Consolidated Statement of Income as Income (loss) from unconsolidated affiliate. For the year ended December 31, 2018, we had no sales to Entekra. At December 31, 2018, we also have an investment in a joint venture with Resolute Forest Products to operate jointly owned I-Joist facilities in Quebec (Resolute-LP). Each partner owns 50% of the venture. We sell products and raw materials and purchase products for resale from Resolute-LP. We eliminate 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 years ended December 31, 2018, 2017 and 2016, we sold $16.9 million, $15.5 million and $11.7 million of products to Resolute-LP and purchased $57.7 million, $60.1 million and $53.1 million of I-joists from Resolute-LP. Included in the Consolidated Balance Sheets at December 31, 2018 and 2017 are $3.8 million and $3.6 million in accounts receivable and $0.1 million and $1.2 million in accounts payable associated with Resolute-LP. For the years ended December 31, 2018 and 2017, we received $2.6 million and $3.3 million in dividends from Resolute-LP. We classified the receipt of these cash dividends as cash flows from operations. Our cumulative equity in earnings from Resolute-LP exceeds the cumulative distributions received; therefore, the dividends were deemed to be a return on our investment and not a return of our investment. We are the exclusive distributor of the I-joists produced and sold by the joint venture and it is considered an integral part of our operations. We are classifying the income (loss) from the joint venture as a reduction in cost of sales. LP recorded income from affiliates of $2.2 million in 2018, $4.0 million in 2017 and $5.2 million in 2016.

INVESTMENTS IN AND ADVANCES TO AFFILIATES

During the year ended December 31, 2018, we invested $45.0 million in Entekra Holdings, LLC (Entekra), a start-up design, engineering and manufacturing company that provides off-site framing for both residential and commercial construction. This investment is recorded as an equity investment based upon the joint control of Entekra’s operations. We own 81.8% of the A units and 55% of the B units of this operation. Our portion of the earnings and losses of Entekra is included in our Consolidated Statement of Income as Income (loss) from unconsolidated affiliate. For the year ended December 31, 2018, we had no sales to Entekra.

At December 31, 2018, we also have an investment in a joint venture with Resolute Forest Products to operate jointly owned I-Joist facilities in Quebec (Resolute-LP). Each partner owns 50% of the venture. We sell products and raw materials and purchase products for resale from Resolute-LP. We eliminate 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 years ended December 31, 2018, 2017 and 2016, we sold $16.9 million, $15.5 million and $11.7 million of products to Resolute-LP and purchased $57.7 million, $60.1 million and $53.1 million of I-joists from Resolute-LP.

Included in the Consolidated Balance Sheets at December 31, 2018 and 2017 are $3.8 million and $3.6 million in accounts receivable and $0.1 million and $1.2 million in accounts payable associated with Resolute-LP. For the years ended December 31, 2018 and 2017, we received $2.6 million and $3.3 million in dividends from Resolute-LP. We classified the receipt of these cash dividends as cash flows from operations. Our cumulative equity in earnings from Resolute-LP exceeds the cumulative distributions received; therefore, the dividends were deemed to be a return on our investment and not a return of our investment.

We are the exclusive distributor of the I-joists produced and sold by the joint venture and it is considered an integral part of our operations. We are classifying the income (loss) from the joint venture as a reduction in cost of sales. LP recorded income from affiliates of $2.2 million in 2018, $4.0 million in 2017 and $5.2 million in 2016.