BOISE CASCADE Co
For the period ended Sep 30, 2025. Filed Nov 3, 2025.
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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Sep 30, 2025 · Filed Nov 3, 2025
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5. Goodwill and Intangible Assets
- Goodwill and Intangible Assets
Goodwill represents the excess of the purchase price and related costs over the fair value of the net tangible and intangible assets of businesses acquired.
The carrying amount of our goodwill by segment is as follows:
| BuildingMaterialsDistribution | Wood Products | Total | |
|---|---|---|---|
| (thousands) | |||
| Balance at December 31, 2024 and September 30, 2025 | $45,779 | $126,166 | $171,945 |
At September 30, 2025 and December 31, 2024, intangible assets represented the values assigned to trade names and trademarks and customer relationships. We maintain trademarks for our manufactured wood products, particularly EWP. Our key registered trademarks are perpetual in duration as long as we continue to timely file all post registration maintenance documents related thereto. These trade names and trademarks have indefinite lives, are not amortized, and have a carrying amount of $8.9 million. In addition, we have acquired trade names and customer relationships through acquisitions, which are amortized over their useful life. For the three months ended September 30, 2025 and 2024 we recognized $5.1 million and $5.0 million, respectively, of amortization expense for intangible assets. For the nine months ended September 30, 2025 and 2024 we recognized $15.3 million and $14.8 million, respectively, of amortization expense for intangible assets.
Intangible assets consisted of the following:
| Gross CarryingAmount | AccumulatedAmortization | Net CarryingAmount | |
|---|---|---|---|
| (thousands) | |||
| Trade names and trademarks | $27,600 | $(3,099) | $24,501 |
| Customer relationships | 197,100 | (63,830) | 133,270 |
| $224,700 | $(66,929) | $157,771 | |
| Gross CarryingAmount | AccumulatedAmortization | Net CarryingAmount | |
|---|---|---|---|
| (thousands) | |||
| Trade names and trademarks | $27,600 | $(2,199) | $25,401 |
| Customer relationships | 197,100 | (49,474) | 147,626 |
| $224,700 | $(51,673) | $173,027 | |
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