Revenue (Tables)

6 Months Ended

Jun. 30, 2020

Disaggregation of Revenue [Line Items]

Disaggregation of Revenue [Table Text Block]

Three Months Ended June 30, 2020
By product type and family:	Siding		OSB		EWP		South America		Other		Inter-segment		Total
Value-add
SmartSide® strand siding	$	207	$	—	$	—	$	5	$	—	$	—	$	212
SmartSide® fiber siding	11		—		—		—		—		—		11
CanExel® siding	—		—		—		—		3		—		3
OSB - Structural Solutions	—		95		1		32		—		—		128
LVL	—		—		30		—		—		—		30
LSL	—		—		9		—		—		—		9
I-Joist	—		—		32		—		—		—		32
	218		95		72		37		3		—		425
Commodity
OSB - commodity	—		108		—		—		—		—		108
Plywood	—		—		3		—		—		—		3
	—		108		3		—		—		—		111
Other
Other products	2		1		4		1		4		—		12
	$	220	$	204	$	79	$	38	$	7	$	—	$	548

Six Months Ended June 30, 2020
By product type and family:	Siding		OSB		EWP		South America		Other		Inter-segment		Total
Value-add
SmartSide® strand siding	$	398	$	—	$	—	$	8	$	—	$	—	$	406
SmartSide® fiber siding	30		—		—		—		—		—		30
CanExel® siding	—		—		—		—		14		—		14
OSB - Structural Solutions	—		198		2		64		—		—		264
LVL	—		—		66		—		—		—		66
LSL	—		—		21		—		—		—		21
I-Joist	—		—		69		—		—		—		69
	428		198		158		72		14		—		870
Commodity
OSB - commodity	—		221		—		—		—		—		221
Plywood	—		—		9		—		—		—		9
	—		221		9		—		—		—		230
Other
Other products	4		5		11		2		11		—		33
	$	432	$	424	$	178	$	74	$	25	$	—	$	1,133

Three Months Ended June 30, 2019
By product type and family:	Siding		OSB		EWP		South America		Other		Inter-segment			Total
Value-add
SmartSide® strand siding	$	200	$	—	$	—	$	4	$	—	$	—		$	204
SmartSide® fiber siding	25		—		—		—		—		—			25
CanExel® siding	—		—		—		—		7		—			7
OSB - Structural Solutions	—		100		2		35		—		—			138
LVL	—		—		40		—		—		—			40
LSL	—		—		14		—		—		—			14
I-Joist	—		—		38		—		—		—			38
	225		100		95		39		7		—			466
Commodity
OSB - commodity	5		97		1		—		—		(3		)	100
Plywood	—		—		6		—		—		—			6
	5		97		7		—		—		(3		)	107
Other
Other products	1		1		5		1		7		—			15
	$	231	$	199	$	107	$	40	$	14	$	(3	)	$	588

Six Months Ended June 30, 2019
By product type and family:	Siding		OSB		EWP		South America		Other		Inter-segment			Total
Value-add
SmartSide® strand siding	$	387	$	—	$	—	$	10	$	—	$	—		$	397
SmartSide® fiber siding	51		—		—		—		—		—			51
CanExel® siding	—		—		—		—		24		—			24
OSB - Structural Solutions	—		199		4		73		—		—			276
LVL	—		—		71		—		—		—			71
LSL	—		—		28		—		—		(1		)	28
I-Joist	—		—		64		—		—		—			64
	438		199		167		83		24		(1		)	910
Commodity
OSB - commodity	8		204		3		—		—		(3		)	212
Plywood	—		—		12		—		—		—			12
	8		204		15		—		—		(3		)	225
Other
Other products	5		4		15		2		11		—			35
	$	450	$	407	$	197	$	85	$	35	$	(4	)	$	1,170

Revenue is recognized when obligations under the terms of a contract (purchase orders) with our customers are satisfied; generally, this occurs with the transfer of control of our products. Revenue is measured as the amount of consideration we expect to receive in exchange for transferring goods. The shipping cost incurred by us to deliver products to our customers is recorded in cost of sales. The expected costs associated with our warranties continue to be recognized as an expense when the products are sold. We recognize revenue as of a point in time.

Our businesses routinely incur customer program costs to obtain favorable product placement, to promote sales of products and to maintain competitive pricing. Customer program costs and incentives, including rebates and promotion and volume allowances, are accounted for as deductions from net sales at the time the program is initiated. These reductions of revenue are recorded at the time of sale or the implementation of the program based on management’s best estimates. Estimates are based on historical and projected experience for each type of program or customer. Volume allowances are accrued based on management’s estimates of customer volume achievement and other factors incorporated into customer agreements, such as new product purchases, store sell-through, and merchandising support. Management adjusts accruals when circumstances indicate (typically as a result of a change in volume expectations).

We ship some of our products to customers' distribution centers on a consignment basis. We retain title to our products stored at the distribution centers. As our products are removed from the distribution centers by retailers and shipped to retailers’ stores, title passes from us to the retailers. At that time, we invoice the retailers and recognize revenue for these consignment transactions. We do not offer a right of return for products shipped to the retailers’ stores from the distribution centers.