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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 29, 2012	Oct. 26, 2012
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 29, 2012
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q3
Trading Symbol	OMX
Entity Registrant Name	OFFICEMAX INC
Entity Central Index Key	0000012978
Current Fiscal Year End Date	--12-29
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		86,744,647

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2012	Sep. 24, 2011	Sep. 29, 2012	Sep. 24, 2011
Sales	$ 1,744,579	$ 1,774,767	$ 5,219,890	$ 5,285,384
Cost of goods sold and occupancy costs	1,284,177	1,315,106	3,867,198	3,926,148
Gross profit	460,402	459,661	1,352,692	1,359,236
Operating expenses
Operating, selling, and general and administrative expenses	415,511	418,365	1,241,598	1,271,391
Asset impairments and other operating expenses	11,432		36,698	13,916
Operating income	33,459	41,296	74,396	73,929
Interest expense	(16,873)	(17,827)	(52,690)	(54,721)
Interest income	11,003	10,984	32,820	32,913
Gain on extinguishment of non-recourse debt	670,766		670,766
Other income, net	224	173	449	307
Pre-tax income	698,579	34,626	725,741	52,428
Income tax expense	(263,331)	(11,167)	(272,251)	(17,837)
Net income attributable to OfficeMax and noncontrolling interest	435,248	23,459	453,490	34,591
Joint venture results attributable to noncontrolling interest	(1,740)	(1,426)	(3,345)	(3,113)
Net income attributable to OfficeMax	433,508	22,033	450,145	31,478
Preferred dividends	(522)	(515)	(1,581)	(1,614)
Net income available to OfficeMax common shareholders	$ 432,986	$ 21,518	$ 448,564	$ 29,864
Net income per common share
Basic	$ 5.00	$ 0.25	$ 5.18	$ 0.35
Diluted	$ 4.92	$ 0.25	$ 5.12	$ 0.34

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2012	Sep. 24, 2011	Sep. 29, 2012	Sep. 24, 2011
Net income attributable to OfficeMax and noncontrolling interest	$ 435,248	$ 23,459	$ 453,490	$ 34,591
Other comprehensive income (loss):
Cumulative foreign currency translation adjustment	17,888	(28,846)	17,464	(8,911)
Pension and postretirement liability adjustment, net of tax	2,179	2,003	6,313	9,070
Unrealized hedge (loss) income, net of tax		1,187	(157)	1,272
Other comprehensive income (loss)	20,067	(25,656)	23,620	1,431
Comprehensive income (loss) attributable to OfficeMax and noncontrolling interest	455,315	(2,197)	477,110	36,022
Less: Joint venture results attributable to noncontrolling interest	1,740	1,426	3,345	3,113
Cumulative foreign currency translation adjustment attributable to noncontrolling interest	2,277	(2,445)	1,147	53
Joint venture comprehensive income (loss) attributable to noncontrolling interest	4,017	(1,019)	4,492	3,166
Comprehensive income (loss) attributable to OfficeMax	$ 451,298	$ (1,178)	$ 472,618	$ 32,856

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 29, 2012	Dec. 31, 2011
Current assets:
Cash and cash equivalents	$ 506,022	$ 427,111
Receivables, net	547,652	558,635
Inventories	762,078	821,999
Deferred income taxes and receivables	63,679	63,382
Other current assets	71,377	67,847
Total current assets	1,950,808	1,938,974
Property and equipment:
Land and land improvements	40,319	40,245
Buildings and improvements	491,049	484,900
Machinery and equipment	790,023	783,492
Total property and equipment	1,321,391	1,308,637
Accumulated depreciation	(978,543)	(943,701)
Net property and equipment	342,848	364,936
Intangible assets, net	81,285	81,520
Investment in Boise Cascade Holdings, L.L.C.	175,000	175,000
Timber notes receivable	817,500	899,250
Deferred income taxes	111,689	370,439
Other non-current assets	253,061	239,156
Total assets	3,732,191	4,069,275
Current liabilities:
Current portion of debt	9,900	38,867
Accounts payable	615,232	654,918
Income tax payable	31,700	9,553
Accrued expenses and other current liabilities:
Compensation and benefits	111,621	101,516
Other	235,631	208,447
Total current liabilities	1,004,084	1,013,301
Long-term debt, less current portion	226,488	229,323
Non-recourse debt	735,000	1,470,000
Other long-term items:
Compensation and benefits obligations	363,244	393,293
Deferred gain on sale of assets	179,757	179,757
Other long-term liabilities	142,780	182,685
Noncontrolling interest in joint venture	36,410	31,923
Shareholders' equity:
Preferred stock-no par value; 10,000,000 shares authorized; Series D ESOP: $.01 stated value; 628,376 and 638,353 shares outstanding	28,277	28,726
Common stock-$2.50 par value; 200,000,000 shares authorized; 86,716,145 and 86,158,662 shares outstanding	216,790	215,397
Additional paid-in capital	1,021,100	1,015,374
Accumulated deficit	(54,552)	(500,843)
Accumulated other comprehensive loss	(167,187)	(189,661)
Total OfficeMax shareholders' equity	1,044,428	568,993
Total liabilities and shareholders' equity	$ 3,732,191	$ 4,069,275

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 29, 2012	Dec. 31, 2011
Preferred stock, no par value
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, Series D ESOP stated value	$ 0.01	$ 0.01
Preferred stock, shares outstanding	628,376	638,353
Common stock, par value	$ 2.50	$ 2.50
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares outstanding	86,716,145	86,158,662

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 29, 2012	Sep. 24, 2011
Cash provided by operations:
Net income attributable to OfficeMax and noncontrolling interest	$ 453,490	$ 34,591
Non-cash items in net income:
Dividend income from investment in Boise Cascade Holdings, L.L.C.	(6,307)	(5,830)
Depreciation and amortization	55,704	63,759
Non-cash impairment charges	9,791
Pension and other postretirement benefits expense	529	6,227
Non-cash gain on extinguishment of non-recourse debt	(670,766)
Non-cash deferred taxes on extinguishment of non-recourse debt	239,990
Other	35,234	13,070
Changes in operating assets and liabilities:
Receivables	28,360	(14,707)
Inventories	69,038	77,249
Accounts payable and accrued liabilities	(22,625)	(76,980)
Current and deferred income taxes	23,157	5,749
Other	(57,765)	(24,385)
Cash provided by operations	157,830	78,743
Cash used for investment:
Expenditures for property and equipment	(48,173)	(41,549)
Proceeds from sales of assets, net	1,667	169
Cash used for investment	(46,506)	(41,380)
Cash used for financing:
Common stock dividends paid	(1,733)
Preferred stock dividends paid	(1,059)	(2,224)
Payments of Dividends	(2,792)	(2,224)
Borrowings of short-term debt, net	6,066	20
Payments of long-term debt	(37,975)	(5,154)
Purchase of preferred stock	(187)	(1,624)
Proceeds from exercise of stock options	398	1,949
Payments related to other share-based compensation	(1,216)	(4,404)
Other		157
Cash used for financing	(35,706)	(11,280)
Effect of exchange rates on cash and cash equivalents	3,293	(2,983)
Increase in cash and cash equivalents	78,911	23,100
Balance at beginning of the period	427,111	462,326
Balance at end of the period	$ 506,022	$ 485,426

Basis of Presentation

9 Months Ended

Sep. 29, 2012

Basis of Presentation

1. Basis of Presentation

Nature of Operations

OfficeMax Incorporated (“OfficeMax,” the “Company”, “we” or “our”) is a leader in both business-to-business and retail office products distribution. The Company provides office supplies and paper, print and document services, technology products and solutions and office furniture to large, medium and small businesses, government offices and consumers. OfficeMax customers are served by approximately 29,000 associates through direct sales, catalogs, the Internet and a network of retail stores located throughout the United States, Canada, Australia, New Zealand and Mexico.

The accompanying quarterly consolidated financial statements include the accounts of OfficeMax and all majority-owned subsidiaries, except our 88%-owned subsidiary that formerly owned assets in Cuba that were confiscated by the Cuban government in the 1960s, which is accounted for as an investment due to various asset restrictions. We also consolidate the variable interest entities in which the Company is the primary beneficiary. All significant intercompany balances and transactions have been eliminated in consolidation. These financial statements are for the thirteen-week and thirty-nine-week periods ended on September 29, 2012 (also referred to as the “third quarter of 2012” or the “three months ended September 29, 2012” and the “first nine months of 2012” or the “nine months ended September 29, 2012,” respectively) and the thirteen-week and thirty-nine-week periods ended on September 24, 2011 (also referred to as the “third quarter of 2011” or the “three months ended September 24, 2011” and the “first nine months of 2011” or the “nine months ended September 24, 2011,” respectively). The Company’s fiscal year ends on the last Saturday in December. Due primarily to statutory reporting requirements, the Company’s international businesses maintain December 31 year-ends and end their quarters on the last calendar day of the month, with our majority-owned joint venture in Mexico reporting one month in arrears. Fiscal year 2012 will include 52 weeks for our U.S. businesses, while fiscal year 2011 included 53 weeks for our U.S. businesses.

The Company manages its business using three reportable segments: OfficeMax, Contract (“Contract segment” or “Contract”); OfficeMax, Retail (“Retail segment” or “Retail”); and Corporate and Other. Management reviews the performance of the Company based on these segments. We present information pertaining to our segments in Note 13, “Segment Information”.

The Company has prepared the quarterly consolidated financial statements included herein pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Some information and note disclosures, which would normally be included in comprehensive annual financial statements prepared in accordance with accounting principles generally accepted in the United States, have been condensed or omitted pursuant to those SEC rules and regulations. These quarterly consolidated financial statements should be read together with the consolidated financial statements and the accompanying notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2011.

The quarterly consolidated financial statements included herein have not been audited by an independent registered public accounting firm, but in the opinion of management, include all adjustments necessary to present fairly the results for the periods indicated. Except as disclosed within these “Notes to Quarterly Consolidated Financial Statements (unaudited),” the adjustments made were of a normal, recurring nature. Quarterly results are not necessarily indicative of results which may be expected for a full year.

Recently Issued or Newly Adopted Accounting Standards

In June 2011, the Financial Accounting Standards Board (“FASB”) issued guidance which established disclosure requirements for other comprehensive income. The guidance requires the reporting of components of other comprehensive income and components of net income together as components of total comprehensive income, and is effective for periods beginning on or after December 15, 2011. We adopted the guidance effective with our financial statements for the first quarter of 2012. The adoption of this guidance affects the presentation of certain elements of the Company’s financial statements, but these changes in presentation did not have an impact on the amounts reported in our financial statements.

In July 2012, the FASB issued guidance that permits an entity to make a qualitative assessment to determine whether it is more likely than not that an indefinite-lived intangible asset, other than goodwill, is impaired. If, after making the qualitative assessment, an entity determines it is not more likely than not that the fair value of an indefinite-lived intangible asset is less than its carrying amount, then performing a quantitative impairment test is unnecessary. The guidance was effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. This guidance, which was adopted for the third quarter of 2012, did not have a significant impact on the Company’s results of operations, financial position, or cash flows.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

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+ Details

Facility Closure Reserves

9 Months Ended

Sep. 29, 2012

Facility Closure Reserves

2. Facility Closure Reserves

We conduct regular reviews of our real estate portfolio to identify underperforming facilities, and close those facilities that are no longer strategically or economically beneficial. We record a liability for the cost associated with a facility closure at its estimated fair value in the period in which the liability is incurred, primarily the location’s cease-use date. Upon closure, unrecoverable costs are included in facility closure reserves and include provisions for the present value of future lease obligations, less contractual or estimated sublease income. These facility closure charges are included in asset impairments and other operating expenses in the Consolidated Statements of Operations. Accretion expense is recognized over the life of the required payments and is included in operating, selling, and general and administrative expenses in the Consolidated Statements of Operations.

During the first nine months of 2012, we recorded facility closure charges of $26.9 million in our Retail segment of which $1.6 million was recorded in the third quarter related to a change in the estimated lease obligation of a previously closed domestic store, and $25.3 million was recorded in the first quarter primarily related to the closure of 15 underperforming domestic stores prior to the end of their lease terms. During the first nine months of 2011, we recorded facility closure charges of $5.6 million (all in the second quarter) in our Retail segment associated with closing six underperforming domestic stores prior to the end of their lease terms, of which $5.4 million was related to the lease liability and $0.2 million was related to asset impairments.

Facility closure reserve account activity during the first nine months of 2012 was as follows:


	Total
	(thousands)
Balance at December 31, 2011	$	49,075
Charges related to stores closed in 2012		26,907
Transfer of deferred rent and other balances		1,275
Cash payments		(15,282	)
Accretion		2,495

Balance at September 29, 2012	$	64,470

Reserve balances were classified in the Consolidated Balance Sheets as follows:


	September 29, 2012
	(thousands)
Accrued expenses and other current liabilities - Other	$	17,093
Other long-term liabilities		47,377

Total	$	64,470

The facilities closure reserve consisted of the following:


	September 29, 2012
	(thousands)
Estimated future lease obligations	$	118,105
Less: anticipated sublease income		(53,635	)

Total	$	64,470

Severance and Other Charges

9 Months Ended

Sep. 29, 2012

Severance and Other Charges

3. Severance and Other Charges

Over the past few years, we have incurred significant charges related to Company personnel restructuring and reorganizations.

The first nine months of 2011 included severance charges recorded in the second quarter of $8.3 million ($8.0 million in Contract and $0.3 million in Retail), related to reorganizations in Canada ($3.6 million), Australia ($1.4 million) and the U.S. sales and supply chain organizations ($3.3 million). These charges were included in asset impairments and other operating expenses in the Consolidated Statements of Operations. There were no such charges in the first nine months of 2012.

As of September 29, 2012, $2.1 million of the prior-year severance charges remain unpaid and are included in accrued expenses and other current liabilities in the Consolidated Balance Sheets.

Long-Lived Assets

9 Months Ended

Sep. 29, 2012

Long-Lived Assets

4. Long-Lived Assets

During the third quarter of 2012, the Company performed impairment testing for the assets of certain retail stores (“store assets” or “stores”), which consist primarily of leasehold improvements and fixtures. The Company determined that there were indicators of potential impairment to certain retail stores as a result of recent weak demand and sales in our technology product category. We performed the first step of impairment testing for long-lived assets on the store assets and determined that for some stores the estimated future undiscounted cash flows derived from the assets was less than those assets’ carrying amount and therefore impairment existed for those store assets. The second step of impairment testing was performed to calculate the amount of the impairment loss. The loss was measured as the excess of the carrying value over the fair value of the assets, with the fair value determined based on estimated future discounted cash flows. As a result, we recognized an estimated impairment charge of $9.8 million for the three and nine months ended September 29, 2012. No such charges were recorded for the nine months ended September 24, 2011.

Timber Notes/Non-Recourse Debt

9 Months Ended

Sep. 29, 2012

Timber Notes/Non-Recourse Debt

5. Timber Notes/Non-Recourse Debt

In October 2004, we sold our timberland assets in exchange for $15 million in cash plus credit-enhanced timber installment notes in the amount of $1,635 million (the “Installment Notes”). The Installment Notes were issued by single-member limited liability companies formed by affiliates of Boise Cascade, L.L.C. (the “Note Issuers”). The Installment Notes are 15-year non-amortizing obligations and were issued in two equal $817.5 million tranches bearing interest at 5.11% and 4.98%, respectively. In order to support the issuance of the Installment Notes, the Note Issuers transferred a total of $1,635 million in cash to Lehman Brothers Holdings Inc. (“Lehman”) and Wachovia Corporation (“Wachovia”) (which was later purchased by Wells Fargo & Company) ($817.5 million to each of Lehman and Wachovia). Lehman and Wachovia issued collateral notes (the “Collateral Notes”) to the Note Issuers. Concurrently with the issuance of the Installment and Collateral Notes, Lehman and Wachovia guaranteed the respective Installment Notes and the Note Issuers pledged the Collateral Notes as security for the performance of the Installment Note obligations.

In December 2004, we completed a securitization transaction in which the Company’s interests in the Installment Notes and related guarantees were transferred to wholly-owned bankruptcy remote subsidiaries. The subsidiaries pledged the Installment Notes and related guarantees and issued securitized notes (the “Securitization Notes”) in the amount of $1,470 million ($735 million through the structure supported by the Lehman guaranty and $735 million through the structure supported by the Wachovia guaranty). As a result of these transactions, we received $1,470 million in cash. Recourse on the Securitization Notes is limited to the proceeds of the applicable pledged Installment Notes and underlying Lehman or Wachovia guaranty, and therefore there is no recourse against OfficeMax. The Securitization Notes are 15-year non-amortizing, and were issued in two equal $735 million tranches paying interest of 5.54% and 5.42%, respectively. The Securitization Notes are reported as non-recourse debt in the Company’s Consolidated Balance Sheets.

On September 15, 2008, Lehman, the guarantor of half of the Installment Notes and the Securitization Notes, filed a petition in the United States Bankruptcy Court for the Southern District of New York seeking relief under chapter 11 of the United States Bankruptcy Code. Lehman’s bankruptcy filing constituted an event of default under the $817.5 million Installment Note guaranteed by Lehman (the “Lehman Guaranteed Installment Note”). We are required for accounting purposes to assess the carrying value of assets whenever circumstances indicate that a decline in value may have occurred. In 2008, we evaluated the carrying value of the Lehman Guaranteed Installment Note and reduced it to the estimated amount we then expected to collect ($81.8 million) by recording a non-cash impairment charge of $735.8 million, pre-tax.

An initial distribution of approximately $50 million on one of two claims was received from Lehman in the second quarter of 2012 by the Note Issuers, pursuant to a stipulation entered into on October 7, 2011 and approved by the bankruptcy court on December 14, 2011. The funds were released to the Securitization Note holders in the third quarter of 2012.

During the third quarter of 2012, the second of the two claims was resolved and we entered into an agreement that extinguished the Securitization Notes guaranteed by Lehman. Upon effectiveness of the agreement, the trustee for the Securitization Note holders released OfficeMax and its affiliates from the non-recourse liabilities following the transfer from OfficeMax to the trustee for the Securitization Note holders of the claims, the Lehman Guaranteed Installment Note and the guaranty. As a result of the extinguishment of this debt, we recognized a non-cash, pre-tax gain of $670.8 million, equal to the difference between the combined amount of the carrying value of the Securitization Notes guaranteed by Lehman ($735.0 million) and the related interest payable ($17.6 million) and the combined amount of the carrying value of the Lehman Guaranteed Installment Note and the initial distribution made by the Lehman estate (together $81.8 million.)

At the time of the sale of the timberlands in 2004, we generated a tax gain and recognized the related deferred tax liability. The timber installment notes structure allowed the Company to defer the resulting tax liability until 2020 ($529 million as of June 30, 2012), the maturity date for the Installment Notes. In the third quarter of 2012 as a result of the agreement transferring our rights to the remaining receivable and the extinguishment of Securitization Notes guaranteed by Lehman, $269 million of the deferred tax gain was recognized. Due to available alternative minimum tax credits and net operating losses, which will offset a significant portion of the taxable income, the Company anticipates making a cash tax payment of approximately $15 million in the fourth quarter of 2012. At September 29, 2012, the remaining deferred tax gain of $260 million is related to the Installment Notes guaranteed by Wachovia (the “Wachovia Guaranteed Installment Notes”), and will be recognized upon maturity.

Through September 29, 2012, we have received all payments due under the Wachovia Guaranteed Installment Notes, which have consisted only of interest due on the notes, and have made all payments due on the related Securitization Notes guaranteed by Wachovia, again consisting only of interest due. As all amounts due on the Wachovia Guaranteed Installment Notes are current and we have no reason to believe that we will not be able to collect all amounts due according to the contractual terms of the Wachovia Guaranteed Installment Notes, the notes are reflected in our Consolidated Balance Sheets at their original principal amount of $817.5 million. The Wachovia Guaranteed Installment Notes and related Securitization Notes are scheduled to mature in 2020 and 2019, respectively. The Securitization Notes have an initial term that is approximately three months shorter than the Wachovia Guaranteed Installment Notes.

Net Income Per Common Share

9 Months Ended

Sep. 29, 2012

Net Income Per Common Share

6. Net Income Per Common Share

Basic net income per common share is calculated using net income available to holders of our common stock divided by the weighted average number of shares of common stock outstanding during the applicable periods presented. Diluted net income per common share is similar to basic net income per common share except that the weighted average number of shares of common stock outstanding is increased to include, if their inclusion is dilutive, the number of additional shares of common stock that would have been outstanding assuming the issuance of all potentially dilutive shares, such as common stock to be issued upon exercise of options, the vesting of non-vested restricted shares, and the conversion of outstanding preferred stock. Net income per common share was determined by dividing net income, as adjusted, by weighted average shares outstanding as follows:


	Three Months Ended				Nine Months Ended
	September 29, 2012		September 24, 2011		September 29, 2012		September 24, 2011
	(thousands, except per- share amounts)				(thousands, except per- share amounts)
Net income available to OfficeMax common shareholders	$	432,986	$	21,518	$	448,564	$	29,864
Average shares—basic		86,661		86,033		86,526		85,793

Net income available to OfficeMax common shareholders per common share:
Basic	$	5.00	$	0.25	$	5.18	$	0.35


	Three Months Ended				Nine Months Ended
	September 29, 2012		September 24, 2011		September 29, 2012		September 24, 2011
	(thousands, except per- share amounts)				(thousands, except per- share amounts)
Net income available to OfficeMax common shareholders	$	432,986	$	21,518	$	448,564	$	29,864
Preferred dividends eliminated(a)		522		—		1,581		—

Diluted net income attributable to OfficeMax		433,508		21,518		450,145		29,864
Average shares—basic		86,661		86,033		86,526		85,793
Restricted stock, stock options, preferred share conversion and other(a)(b)(c)		1,443		1,054		1,453		1,085

Average shares—diluted		88,104		87,087		87,979		86,878
Diluted net income attributable to OfficeMax per common share:
Diluted	$	4.92	$	0.25	$	5.12	$	0.34

(a)	The assumed conversion of outstanding preferred stock was anti-dilutive for the three and nine months ended September 24, 2011 and therefore no adjustment was required to determine diluted net income attributable to OfficeMax or average shares-diluted.

(b)

Outstanding options to purchase 4.2 million and 4.3 million shares of common stock were excluded from the computations of diluted income per common share for the third quarter and first nine months of 2012, respectively, because the impact would have been anti-dilutive as such options’ exercise prices were higher than the average market price during those periods.

(c)

Outstanding options to purchase 3.8 million and 3.5 million shares of common stock were excluded from the computations of diluted income per common share for the third quarter and first nine months of 2011, respectively, because the impact would have been anti-dilutive as such options’ exercise prices were higher than the average market price during those periods.

Income Taxes

9 Months Ended

Sep. 29, 2012

Income Taxes

7. Income Taxes

The Company and its subsidiaries file income tax returns in the U.S. Federal jurisdiction, and multiple state and foreign jurisdictions. Years prior to 2006 are no longer subject to U.S. Federal income tax examination. The Company is no longer subject to state income tax examinations by tax authorities in its major state jurisdictions for years before 2003, and the Company is no longer subject to income tax examinations prior to 2005 for its major foreign jurisdictions.

As discussed in Note 5, “Timber Notes/Non-Recourse Debt,” at the time of the sale of the timberlands in 2004, we generated a tax gain and recognized the related deferred tax liability. The timber installment notes structure allowed the Company to defer the resulting tax liability until 2020 ($529 million at June 30, 2012), the maturity date for the Installment Notes. Due to the Lehman bankruptcy and note defaults, the recognition of the tax gain related to the Securitization Notes guaranteed by Lehman ($269 million) was triggered in full by the agreement entered into in the third quarter of 2012. As the gain amount recognized was offset by alternative minimum tax credits and net operating losses, the Company anticipates making a cash tax payment of approximately $15 million in the fourth quarter. The remaining liability related to the Wachovia Guaranteed Installment Notes ($260 million) will be triggered upon maturity.

As of September 29, 2012, the Company had $7.8 million of total unrecognized tax benefits, $7.0 million of which would affect the Company’s effective tax rate if recognized. During the first quarter of 2012, the reserve was reduced for tax positions related to the capitalization of certain costs that were determined more likely than not to be realized. During the third quarter of 2012, the reserve was reduced for tax positions related to positions that the Company has effectively settled with the IRS. Any future adjustments would result from the effective settlement of tax positions with various tax authorities. The Company does not anticipate any additional tax settlements to occur within the next twelve months. The reconciliation of the beginning and ending unrecognized tax benefits is as follows:


	Amount
	(thousands)
Unrecognized gross tax benefits balance at December 31, 2011	$	21,172
Increase related to prior year tax positions		2,324
Decrease related to prior year tax positions		(11,468	)
Settlements		(4,241	)

Unrecognized tax benefits balance at September 29, 2012	$	7,787

During the first nine months of 2012 and 2011, cash payments, net of refunds received, for income taxes were as follows:


	2012		2011
	(thousands)
Cash tax payments, net	$	9,104	$	12,087

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

+ Details

Investment in Boise Cascade Holdings, L.L.C.

9 Months Ended

Sep. 29, 2012

Investment in Boise Cascade Holdings, L.L.C.

8. Investment in Boise Cascade Holdings, L.L.C.

In connection with the sale of the paper, forest products and timberland assets in 2004, the Company invested $175 million in affiliates of Boise Cascade, L.L.C. Due to restructurings conducted by those affiliates, our investment is currently in Boise Cascade Holdings, L.L.C., a building products company (the “Boise Investment”).

A portion of the securities received in exchange for the Company’s investment carry no voting rights. This investment is accounted for under the cost method as the Company does not have the ability to significantly influence the operating and financial policies of Boise Cascade Holdings, L.L.C.

The Boise Investment represented a continuing involvement in the operations of the business we sold in 2004. Therefore, approximately $180 million of gain realized from the sale was deferred. This gain is expected to be recognized in earnings as the Company’s investment is reduced.

The non-voting securities of Boise Cascade Holdings, L.L.C. accrue dividends daily at the rate of 8% per annum on the liquidation value plus accumulated dividends. Dividends accumulate semiannually to the extent not paid in cash on the last day of June and December. The Company recognized dividend income on this investment of $2.2 million and $2.0 million in the third quarters of 2012 and 2011, respectively, and $6.3 million and $5.8 million during the first nine months of 2012 and 2011, respectively, in the Corporate and Other segment. The dividend receivable was $43.0 million and $38.0 million at September 29, 2012 and December 31, 2011, respectively, and was recorded in the Corporate and Other segment in other non-current assets in the Consolidated Balance Sheets.

The Company receives distributions on the Boise Investment for the income tax liability associated with its share of allocated earnings. During the third quarter of 2012, the Company received a tax-related distribution of $1.6 million, of which the majority was associated with preferred shares. No distributions were received in 2011.

Debt

9 Months Ended

Sep. 29, 2012

Debt

9. Debt

Credit Agreements

On October 7, 2011, the Company entered into a Second Amended and Restated Loan and Security Agreement (the “North American Credit Agreement”) with a group of banks. The North American Credit Agreement amended both our existing credit agreement to which we were a party along with certain of our subsidiaries in the U.S. (the “U.S. Credit Agreement”) and our existing credit agreement to which our subsidiary in Canada was a party (the “Canadian Credit Agreement”) and consolidated them into a single credit agreement. The North American Credit Agreement permits the Company to borrow up to a maximum of $650 million (U.S. dollars), of which $50 million is allocated to the Company’s Canadian subsidiary and $600 million is allocated to the Company and its other participating U.S. subsidiaries, in each case subject to a borrowing base calculation that limits availability to a percentage of eligible trade and credit card receivables plus a percentage of the value of eligible inventory less certain reserves. The North American Credit Agreement may be increased (up to a maximum of $850 million) at the Company’s request and the approval of the lenders participating in the increase, or may be reduced from time to time at the Company’s request, in each case according to the terms detailed in the North American Credit Agreement. Letters of credit, which may be issued under the North American Credit Agreement up to a maximum of $250 million, reduce available borrowing capacity. At the end of the third quarter of 2012, the Company was in compliance with all covenants under the North American Credit Agreement. The North American Credit Agreement will expire on October 7, 2016.

Borrowings under the North American Credit Agreement are subject to interest at rates based on either the prime rate, the federal funds rate, LIBOR or the Canadian Dealer Offered Rate. An additional percentage, which varies depending on the level of average borrowing availability, is added to the applicable rates. Fees on letters of credit issued under the North American Credit Agreement are charged at rates between 1.25% and 2.25% depending on the type of letter of credit (i.e., stand-by or commercial) and the level of average borrowing availability. The Company is also charged an unused line fee of between 0.375% and 0.5% on the amount by which the maximum available credit exceeds the average daily outstanding borrowings and letters of credit. The fees on letters of credit were 1.75% and the unused line fee was 0.5% at the end of the third quarter of 2012. Thereafter, the rate will vary depending on the level of average borrowing availability and type of letters of credit.

Availability under the North American Credit Agreement at the end of the third quarter of 2012 was as follows:


	Total
	(millions)
Maximum aggregate available borrowing amount	$	624.9
Less: Stand-by letters of credit		41.5

Amount available for borrowing	$	583.4

On March 15, 2010, the Company’s five wholly-owned subsidiaries based in Australia and New Zealand entered into a Facility Agreement (the “Australia/New Zealand Credit Agreement”) with a financial institution based in those countries. The Australia/New Zealand Credit Agreement permitted the subsidiaries in Australia and New Zealand to borrow up to a maximum of A$80 million subject to a borrowing base calculation that limited availability to a percentage of eligible accounts receivable plus a percentage of the value of certain owned properties, less certain reserves. During the first quarter of 2012, the Company exercised its option to terminate the Australia/New Zealand Credit Agreement effective March 30, 2012.

There were no borrowings under the Company’s credit agreements during the first nine months of 2012.

Other

During the second quarter of 2012, we repaid $35 million of Medium-term notes, Series A, which had reached maturity. These notes had been reported in current portion of debt in our Consolidated Balance Sheets at December 31, 2011.

At the end of the third quarter of 2012, Grupo OfficeMax, our 51%-owned joint venture in Mexico, had total outstanding borrowings of $12.0 million. This included $3.4 million outstanding under a 60-month installment note due in the first quarter of 2014 and $2.7 million outstanding under a 54-month installment note due in the third quarter of 2014. Payments on the installment loans are made monthly. The remaining $5.9 million of borrowings is a simple revolving loan. Recourse on the Grupo OfficeMax loans is limited to Grupo OfficeMax. The installment loan maturing in the third quarter of 2014 is secured by certain owned property of Grupo OfficeMax. All other Grupo OfficeMax loan facilities are unsecured.

Cash Paid for Interest

Cash payments for interest, net of interest capitalized and including interest payments related to the Securitization Notes, were $38.0 million and $38.4 million for the first nine months of 2012 and 2011, respectively. Excluding interest payments related to the Securitization Notes, cash payments for interest, net of interest capitalized were $18.1 million and $18.5 million for the first nine months of 2012 and 2011, respectively. Cash interest payments made on the Securitization Notes are completely offset by interest payments received on the Installment Notes.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References + Details

Financial Instruments, Derivatives and Hedging Activities

9 Months Ended

Sep. 29, 2012

Financial Instruments, Derivatives and Hedging Activities

10. Financial Instruments, Derivatives and Hedging Activities

Fair Value of Financial Instruments

The carrying amounts of cash and cash equivalents, trade accounts receivable, other assets (non-derivatives), short-term borrowings and trade accounts payable approximate fair value because of the short maturity of these instruments. The following table presents the carrying amounts and estimated fair values of the Company’s other financial instruments at September 29, 2012 and December 31, 2011. The fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties.


	September 29, 2012
	Fair Value								Carrying Amount
	Level 1		Level 2		Level 3		Total		Carrying Amount
	(thousands)
Financial assets:
Timber notes receivable	$	—	$	1,012,827	$	—	$	1,012,827	$	817,500

Financial liabilities:
Recourse debt	$	—	$	224,810	$	—	$	224,810	$	236,388
Non-recourse debt	$	—	$	913,194	$	—	$	913,194	$	735,000

	December 31, 2011
	Fair Value								Carrying Amount
	Level 1		Level 2		Level 3		Total		Carrying Amount
	(thousands)
Financial assets:
Timber notes receivable
Wachovia	$	—	$	943,706	$	—	$	943,706	$	817,500
Lehman	$	—	$	—	$	81,750	$	81,750	$	81,750

Financial liabilities:
Recourse debt	$	62,293	$	178,461	$	—	$	240,754	$	268,190
Non-recourse debt
Wachovia	$	—	$	858,779	$	—	$	858,779	$	735,000
Lehman	$	—	$	—	$	81,750	$	81,750	$	735,000

In establishing a fair value, there is a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The basis of the fair value measurement is categorized in three levels, in order of priority, described as follows:

Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.

Level 2: Quoted prices in markets that are not active, or financial instruments for which all significant inputs are observable either directly or indirectly.

Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable thus reflecting assumptions about the market participants.

The carrying amounts shown in the table are included in the Consolidated Balance Sheets under the indicated captions. The following methods and assumptions were used to estimate the fair value of each class of financial instruments:

•

Timber notes receivable: Timber notes receivable as of September 29, 2012 consists solely of the Wachovia Guaranteed Installment Notes. The fair value of the Wachovia Guaranteed Installment Notes is determined as the present value of expected future cash flows discounted at the current interest rate for loans of similar terms with comparable credit risk (Level 2 inputs). The fair value of the Lehman Guaranteed Installment Note reflected the estimated future cash flows of the note considering the estimated effects of the Lehman bankruptcy (Level 3 inputs).

•

Recourse debt: The Company’s debt instruments are not widely traded. Recourse debt for which there were trades on the last day of the period (the “measurement date”) was valued using the unadjusted quoted price from the last trade on the measurement date (Level 1 input). Recourse debt for which there were no transactions on the measurement date was valued based on quoted market prices near the measurement date when available or by discounting the future cash flows of each instrument using rates based on the most recently observable trade or using rates currently offered to the Company for similar debt instruments of comparable maturities (Level 2 inputs).

•

Non-recourse debt: Non-recourse debt as of September 29, 2012 consists solely of the Securitization Notes supported by Wachovia. The fair value of the Securitization Notes supported by Wachovia is estimated by discounting the future cash flows of the instrument at rates currently available to the Company for similar instruments of comparable maturities (Level 2 inputs). The Securitization Notes supported by Lehman were estimated based on the future cash flows of the Lehman Guaranteed Installment Note (the proceeds from which are the sole source of payment of this note) in a bankruptcy proceeding (Level 3 inputs).

During the first nine months of 2012, there were no significant changes to the techniques used to measure fair value. During the third quarter of 2012, the Lehman-related timber notes receivable were transferred and the Lehman-related non-recourse debt was extinguished pursuant to an agreement related to the Lehman bankruptcy (for further information see Note 5, “Timber Notes/Non-Recourse Debt”). Other than the Lehman activity, routine borrowings and payments of recourse debt there were no changes to the financial instruments for which fair value is being calculated. Any changes in the level of inputs for recourse debt is due to the existence or nonexistence of trades on the measurement date from which to obtain unadjusted quoted prices.

Derivatives and Hedging Activities

Changes in foreign currency exchange rates expose the Company to financial market risk. The Company occasionally uses derivative financial instruments, such as forward exchange contracts, to manage its exposure associated with commercial transactions and certain liabilities that are denominated in a currency other than the currency of the operating unit entering into the underlying transaction. The Company does not enter into derivative instruments for any other purpose. The Company does not speculate using derivative instruments. The fair values of derivative financial instruments were not material at the end of the third quarter of 2012 or at 2011 fiscal year-end.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13537-108611

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13504-108611

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17-22, 27, 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Retirement and Benefit Plans

9 Months Ended

Sep. 29, 2012

Retirement and Benefit Plans

11. Retirement and Benefit Plans

Components of Net Periodic Benefit Cost (Income)

The following represents the components of net periodic benefit cost (income) for pension and other postretirement benefits which are recorded in operating, selling and general and administrative expense in the Consolidated Statements of Operations:


	Three Months Ended
	Pension Benefits						Other Postretirement Benefits
	September 29, 2012			September 24, 2011			September 29, 2012			September 24, 2011
	(thousands)
Service cost	$	935		$	636		$	73		$	57
Interest cost		16,171			17,544			235			253
Expected return on plan assets		(20,773	)		(19,264	)		—			—
Recognized actuarial loss		4,488			4,309			50			55
Amortization of prior service credits		—			—			(1,002	)		(1,002	)

Net periodic benefit cost (income)	$	821		$	3,225		$	(644	)	$	(637	)


	Nine Months Ended
	Pension Benefits						Other Postretirement Benefits
	September 29, 2012			September 24, 2011			September 29, 2012			September 24, 2011
	(thousands)
Service cost	$	2,805		$	1,909		$	219		$	172
Interest cost		48,515			52,632			700			761
Expected return on plan assets		(62,320	)		(59,467	)		—			—
Recognized actuarial loss		13,465			13,062			151			165
Amortization of prior service credits		—			—			(3,006	)		(3,007	)

Net periodic benefit cost (income)	$	2,465		$	8,136		$	(1,936	)	$	(1,909	)

In the third quarter of 2012, our pension plans were amended to provide a one-time special election period during which certain former employees, alternate payees, and beneficiaries could elect to have their pension benefits under the Plan paid as an immediate lump sum payment or an immediately commencing annuity. Approximately 9,800 participants, who were terminated before July 1, 2012, had not commenced their retirement payments by September 1, 2012 and have not been rehired by the Company, are eligible to elect an immediate lump sum payment or annuity. Those participants wishing to make the election must submit their elections with a postmark dated no later than November 16, 2012. If all eligible participants elect an immediate lump sum payment, the resulting distributions by the pension plans from plan funds are expected to be approximately $270 million. During the fourth quarter of 2012, a non-cash charge will be recorded to expense the accumulated loss relating to these participants that otherwise would be amortized over their life expectancy. If all eligible participants elect the lump sum payment, the estimated pre-tax charge will be approximately $115 million. Any lump sum payments pursuant to this special election will be made from the pension plans’ funds by December 31, 2012.

Cash Flows

We expect to make $21 million of contributions to the Company’s pensions plans in 2012. This is in excess of the $14 million minimum pension contribution requirement, which was adjusted downward due to relief provided in the recently enacted Moving Ahead for Progress in the 21^st Century Act. We expect to fund the contributions with cash. As of September 29, 2012, $20.2 million in cash has been contributed.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-Paragraph 5
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher FASB
-Name Emerging Issues Task Force (EITF)
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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-Number 132R
-Paragraph 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7, 21, 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
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-Name FASB Staff Position (FSP)
-Number FAS106-2
-Paragraph 20, 21, 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Share-Based Compensation

9 Months Ended

Sep. 29, 2012

Share-Based Compensation

12. Share-Based Compensation

The Company sponsors several share-based compensation plans. The Company recognizes compensation expense from all share-based payment transactions with employees in the consolidated financial statements based on grant date fair value. Pre-tax compensation expenses related to the Company’s share-based plans was $2.6 million and $3.6 million for the third quarters of 2012 and 2011, respectively, and $7.7 million and $12.3 million for the first nine months of 2012 and 2011, respectively. Compensation expense is generally recognized on a straight-line basis over the vesting period of grants. The total income tax benefit recognized in the Consolidated Statements of Operations for share-based compensation arrangements was $1.0 million and $1.4 million for the third quarters of 2012 and 2011, respectively, and $3.0 million and $4.8 million for the first nine months of 2012 and 2011, respectively.

Restricted Stock and Restricted Stock Units

The Company recognizes compensation expense related to restricted stock and restricted stock unit (“RSU”) awards over the vesting periods based on the awards’ grant date fair values. The Company calculates the grant date fair value of the RSU awards by multiplying the number of RSUs by the closing price of the Company’s common stock on the grant date. If these awards contain performance criteria, the grant date fair value is set assuming performance at target, and management periodically reviews actual performance against the criteria and adjusts compensation expense accordingly. Pre-tax compensation expense related to restricted stock and RSU awards was $0.7 million and $0.5 million for the third quarters of 2012 and 2011, respectively, and $1.6 and $3.7 million for the first nine months of 2012 and 2011, respectively. The remaining compensation expense to be recognized related to outstanding restricted stock and RSU awards, net of estimated forfeitures, is approximately $1.6 million and will be recognized through the first quarter of 2015.

A summary of restricted stock and RSU activity for the first nine months of 2012 is presented in the following table:


	Shares			Weighted-Average Grant Date Fair Value Per Common Share
Nonvested, December 31, 2011		1,488,250		$	12.15
Granted		653,384			5.66
Vested		(639,377	)		8.22
Forfeited		(103,821	)		12.63

Nonvested, September 29, 2012		1,398,436		$	10.88

Stock Options

The Company’s stock options are issued with an exercise price equal to fair market value on the grant date and typically expire within seven years of the grant date. Stock options granted under the OfficeMax Incentive and Performance Plan generally vest over a three year period. Pre-tax compensation expense related to stock options was $1.9 million and $3.1 million for the third quarters of 2012 and 2011, respectively, and $6.1 million and $8.6 million for the first nine months of 2012 and 2011, respectively. The remaining compensation expense to be recognized related to outstanding stock options, net of estimated forfeitures, is approximately $6.8 million and will be recognized through the third quarter of 2015.

A summary of stock option activity for the first nine months of 2012 is presented in the following table:


	Shares			Wtd. Avg. Exercise Price
Balance at December 31, 2011		4,816,552		$	16.86
Options granted		1,979,653			5.59
Options exercised		(82,901	)		4.80
Options forfeited and expired		(1,407,495	)		25.72

Balance at September 29, 2012		5,305,809		$	10.49

Exercisable at September 29, 2012		1,822,669
Weighted average fair value of options granted (Black-Scholes)	$	3.20

The following table provides summarized information about stock options outstanding at September 29, 2012:


	Options Outstanding						Options Exercisable
Range of Exercise Prices	Options Outstanding		Weighted Average Contractual Life (Years)		Weighted Average Exercise Price		Options Exercisable		Weighted Average Exercise Price
$2.50		11,171		—	$	2.50		11,171	$	2.50
$4.00 – $7.00		2,888,731		5.6		5.38		770,722		4.80
$10.00 – $16.00		695,535		4.3		14.06		451,180		14.28
$16.00 – $17.00		719,372		5.3		16.86		248,596		16.86
$18.00 – $19.00		975,000		5.1		18.15		325,000		18.15
$24.00 – $37.00		16,000		1.9		30.37		16,000		30.37

At September 29, 2012, the aggregate intrinsic value was $7.1 million for outstanding stock options and $2.4 million for those stock options that were exercisable. The aggregate intrinsic value represents the total pre-tax intrinsic value (i.e. the difference between the Company’s closing stock price on the last trading day of the third quarter of 2012 and the exercise price, multiplied by the number of in-the-money stock options at the end of the quarter).

During the first nine months of 2012, the Company granted stock options for 1,979,653 shares of our common stock and estimated the fair value of each stock option award on the date of grant using the Black-Scholes option pricing model with the following weighted average assumptions: risk-free interest rate of 1.43%, expected life of 4.5 years and expected stock price volatility of 72.57%.

The risk-free interest rate assumptions are based on the applicable U.S. Treasury Bill rates over the options’ expected lives; the expected life assumptions are based on the time period stock options are expected to be outstanding based on historical experience; and the expected stock price volatility assumptions are based on the historical and implied volatility of the Company’s common stock.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Segment Information

9 Months Ended

Sep. 29, 2012

Segment Information

13. Segment Information

The Company manages its business using three reportable segments: Contract, Retail, and Corporate and Other. Management reviews the performance of the Company based on these segments.

Contract distributes a broad line of items for the office, including office supplies and paper, technology products and solutions, office furniture, and print and document services. Contract sells directly to large corporate and government offices, as well as to small and medium-sized offices in the United States, Canada, Australia and New Zealand. This segment markets and sells through field salespeople, outbound telesales, catalogs, the Internet and in some markets, including Canada, Australia and New Zealand, through office products stores. Substantially all products sold by Contract are purchased from third-party manufacturers or industry wholesalers. Contract purchases office papers for its businesses in the U.S., Canada, and Puerto Rico primarily from Boise White Paper, L.L.C., under a paper supply contract entered into on June 25, 2011.

Retail is a retail distributor of office supplies and paper, print and document services, technology products and solutions and office furniture. In addition, this segment contracts with large national retail chains to supply office and school supplies to be sold in their stores. Retail office supply stores feature OfficeMax ImPress, an in-store module devoted to print-for-pay and related services. Retail has operations in the United States, Puerto Rico and the U.S. Virgin Islands. Retail also operates office products stores in Mexico through a 51%-owned joint venture. Substantially all products sold by Retail are purchased from third-party manufacturers or industry wholesalers. Retail purchases office papers for its U.S. businesses primarily from Boise White Paper, L.L.C., under the paper supply contract described above.

Corporate and Other includes corporate support staff services and certain other legacy expenses as well as the related assets and liabilities. The income and expense related to certain assets and liabilities that are reported in the Corporate and Other segment have been allocated to the Contract and Retail segments.

Management evaluates the segments’ performances using segment income (loss) which is based on operating income (loss) after eliminating the effect of certain operating items that are not indicative of our core operations such as severances, facility closures and adjustments, and asset impairments. These certain operating items are reported on the asset impairments and other operating expenses line in the Consolidated Statements of Operations.

The following tables contain details of the Company’s operations by segment:


	Sales		Segment income (loss)			Asset impairment and other operating expense			Operating income (loss)
	(thousands)
Three months ended September 29, 2012
Contract	$	880,898	$	26,485		$	—		$	26,485
Retail		863,681		27,733			(11,432	)		16,301
Corporate and Other		—		(9,327	)		—			(9,327	)

Total	$	1,744,579	$	44,891		$	(11,432	)	$	33,459

Three months ended September 24, 2011
Contract	$	883,300	$	23,277		$	—		$	23,277
Retail		891,467		28,499			—			28,499
Corporate and Other		—		(10,480	)		—			(10,480	)

Total	$	1,774,767	$	41,296		$	—		$	41,296


	Sales		Segment income (loss)			Asset impairment and other operating expense			Operating income (loss)
	(thousands)
Nine months ended September 29, 2012
Contract	$	2,720,320	$	79,276		$	—		$	79,276
Retail		2,499,570		53,400			(36,698	)		16,702
Corporate and Other		—		(21,582	)		—			(21,582	)

Total	$	5,219,890	$	111,094		$	(36,698	)	$	74,396

Nine months ended September 24, 2011
Contract	$	2,689,305	$	49,707		$	(8,058	)	$	41,649
Retail		2,596,079		62,088			(5,858	)		56,230
Corporate and Other		—		(23,950	)		—			(23,950	)

Total	$	5,285,384	$	87,845		$	(13,916	)	$	73,929

Interest expense, interest income, gain on extinguishment of non-recourse debt and other income, net are not recorded by segments.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Shareholders' Equity and Noncontrolling Interest

9 Months Ended

Sep. 29, 2012

Shareholders' Equity and Noncontrolling Interest

14. Shareholders’ Equity and Noncontrolling Interest

The following table reflects changes in shareholders’ equity and noncontrolling interest for the first nine months of 2012.


	Shareholders’ Equity			Noncontrolling Interest
	(thousands)
Balance at December 31, 2011	$	568,993		$	31,923
Comprehensive income:
Net income attributable to OfficeMax and noncontrolling interest		450,145			3,345
Other comprehensive income:
Foreign currency translation adjustments		16,317			1,147
Amortization of unrecognized retirement and benefit costs, net of tax		6,313			—
Unrealized hedge loss adjustment, net of tax		(157	)		—

Comprehensive income attributable to OfficeMax and noncontrolling interest		472,618			4,492
Common stock dividends		(1,733	)		—
Preferred stock dividends		(2,103	)		—
Stock-based compensation activity		6,859			—
Other		(206	)		(5	)

Balance at September 29, 2012	$	1,044,428		$	36,410

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
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Reference 23: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Commitments and Guarantees

9 Months Ended

Sep. 29, 2012

Commitments and Guarantees

15. Commitments and Guarantees

Commitments

In accordance with an amended and restated joint venture agreement, the minority owner of Grupo OfficeMax, our joint-venture in Mexico, can elect to require OfficeMax to purchase the minority owner’s 49% interest in the joint venture if certain earnings targets are achieved. Earnings targets are calculated quarterly on a rolling four-quarter basis. Accordingly, the targets may be achieved in one quarter but not in the next. If the earnings targets are achieved and the minority owner elects to require OfficeMax to purchase the minority owner’s interest, the purchase price is based on the joint venture’s earnings and the current market multiples of similar companies. At the end of the third quarter of 2012, Grupo OfficeMax met the earnings targets and the estimated purchase price of the minority owner’s interest was $31.4 million. As the estimated purchase price was less than the carrying value of the noncontrolling interest as of the end of the third quarter of 2012 and the end of the prior fiscal year, the Company recorded the noncontrolling interest at the carrying value for both these periods. There is no impairment relating to the assets of the joint venture as the estimated future cash flows support the overall carrying value of its assets.

Basis of Presentation (Policies)	9 Months Ended
Basis of Presentation (Policies)	Sep. 29, 2012
Nature Of Operations	*Nature of Operations* OfficeMax Incorporated (“OfficeMax,” the “Company”, “we” or “our”) is a leader in both business-to-business and retail office products distribution. The Company provides office supplies and paper, print and document services, technology products and solutions and office furniture to large, medium and small businesses, government offices and consumers. OfficeMax customers are served by approximately 29,000 associates through direct sales, catalogs, the Internet and a network of retail stores located throughout the United States, Canada, Australia, New Zealand and Mexico. The accompanying quarterly consolidated financial statements include the accounts of OfficeMax and all majority-owned subsidiaries, except our 88%-owned subsidiary that formerly owned assets in Cuba that were confiscated by the Cuban government in the 1960s, which is accounted for as an investment due to various asset restrictions. We also consolidate the variable interest entities in which the Company is the primary beneficiary. All significant intercompany balances and transactions have been eliminated in consolidation. These financial statements are for the thirteen-week and thirty-nine-week periods ended on September 29, 2012 (also referred to as the “third quarter of 2012” or the “three months ended September 29, 2012” and the “first nine months of 2012” or the “nine months ended September 29, 2012,” respectively) and the thirteen-week and thirty-nine-week periods ended on September 24, 2011 (also referred to as the “third quarter of 2011” or the “three months ended September 24, 2011” and the “first nine months of 2011” or the “nine months ended September 24, 2011,” respectively). The Company’s fiscal year ends on the last Saturday in December. Due primarily to statutory reporting requirements, the Company’s international businesses maintain December 31 year-ends and end their quarters on the last calendar day of the month, with our majority-owned joint venture in Mexico reporting one month in arrears. Fiscal year 2012 will include 52 weeks for our U.S. businesses, while fiscal year 2011 included 53 weeks for our U.S. businesses. The Company manages its business using three reportable segments: OfficeMax, Contract (“Contract segment” or “Contract”); OfficeMax, Retail (“Retail segment” or “Retail”); and Corporate and Other. Management reviews the performance of the Company based on these segments. We present information pertaining to our segments in Note 13, “Segment Information”. The Company has prepared the quarterly consolidated financial statements included herein pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Some information and note disclosures, which would normally be included in comprehensive annual financial statements prepared in accordance with accounting principles generally accepted in the United States, have been condensed or omitted pursuant to those SEC rules and regulations. These quarterly consolidated financial statements should be read together with the consolidated financial statements and the accompanying notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2011. The quarterly consolidated financial statements included herein have not been audited by an independent registered public accounting firm, but in the opinion of management, include all adjustments necessary to present fairly the results for the periods indicated. Except as disclosed within these “Notes to Quarterly Consolidated Financial Statements (unaudited),” the adjustments made were of a normal, recurring nature. Quarterly results are not necessarily indicative of results which may be expected for a full year.
Recently Issued or Newly Adopted Accounting Standards	*Recently Issued or Newly Adopted Accounting Standards* In June 2011, the Financial Accounting Standards Board (“FASB”) issued guidance which established disclosure requirements for other comprehensive income. The guidance requires the reporting of components of other comprehensive income and components of net income together as components of total comprehensive income, and is effective for periods beginning on or after December 15, 2011. We adopted the guidance effective with our financial statements for the first quarter of 2012. The adoption of this guidance affects the presentation of certain elements of the Company’s financial statements, but these changes in presentation did not have an impact on the amounts reported in our financial statements. In July 2012, the FASB issued guidance that permits an entity to make a qualitative assessment to determine whether it is more likely than not that an indefinite-lived intangible asset, other than goodwill, is impaired. If, after making the qualitative assessment, an entity determines it is not more likely than not that the fair value of an indefinite-lived intangible asset is less than its carrying amount, then performing a quantitative impairment test is unnecessary. The guidance was effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. This guidance, which was adopted for the third quarter of 2012, did not have a significant impact on the Company’s results of operations, financial position, or cash flows.

Facility Closure Reserves (Tables)

9 Months Ended

Sep. 29, 2012

Facility Closure Reserve Account Activity

Facility closure reserve account activity during the first nine months of 2012 was as follows:


	Total
	(thousands)
Balance at December 31, 2011	$	49,075
Charges related to stores closed in 2012		26,907
Transfer of deferred rent and other balances		1,275
Cash payments		(15,282	)
Accretion		2,495

Balance at September 29, 2012	$	64,470

Reserve Balances Classified In The Consolidated Balance Sheets

Reserve balances were classified in the Consolidated Balance Sheets as follows:


	September 29, 2012
	(thousands)
Accrued expenses and other current liabilities - Other	$	17,093
Other long-term liabilities		47,377

Total	$	64,470

Summary Of The Facilities Closure Reserve

The facilities closure reserve consisted of the following:


	September 29, 2012
	(thousands)
Estimated future lease obligations	$	118,105
Less: anticipated sublease income		(53,635	)

Total	$	64,470

Net Income Per Common Share (Tables)

9 Months Ended

Sep. 29, 2012

Computation Of Basic And Diluted Income Per Share

Net income per common share was determined by dividing net income, as adjusted, by weighted average shares outstanding as follows:


	Three Months Ended				Nine Months Ended
	September 29, 2012		September 24, 2011		September 29, 2012		September 24, 2011
	(thousands, except per- share amounts)				(thousands, except per- share amounts)
Net income available to OfficeMax common shareholders	$	432,986	$	21,518	$	448,564	$	29,864
Average shares—basic		86,661		86,033		86,526		85,793

Net income available to OfficeMax common shareholders per common share:
Basic	$	5.00	$	0.25	$	5.18	$	0.35


	Three Months Ended				Nine Months Ended
	September 29, 2012		September 24, 2011		September 29, 2012		September 24, 2011
	(thousands, except per- share amounts)				(thousands, except per- share amounts)
Net income available to OfficeMax common shareholders	$	432,986	$	21,518	$	448,564	$	29,864
Preferred dividends eliminated(a)		522		—		1,581		—

Diluted net income attributable to OfficeMax		433,508		21,518		450,145		29,864
Average shares—basic		86,661		86,033		86,526		85,793
Restricted stock, stock options, preferred share conversion and other(a)(b)(c)		1,443		1,054		1,453		1,085

Average shares—diluted		88,104		87,087		87,979		86,878
Diluted net income attributable to OfficeMax per common share:
Diluted	$	4.92	$	0.25	$	5.12	$	0.34

(a)	The assumed conversion of outstanding preferred stock was anti-dilutive for the three and nine months ended September 24, 2011 and therefore no adjustment was required to determine diluted net income attributable to OfficeMax or average shares-diluted.

(b)

(c)

Income Taxes (Tables)

9 Months Ended

Sep. 29, 2012

Reconciliation Of The Beginning And Ending Unrecognized Tax Benefits

The reconciliation of the beginning and ending unrecognized tax benefits is as follows:


	Amount
	(thousands)
Unrecognized gross tax benefits balance at December 31, 2011	$	21,172
Increase related to prior year tax positions		2,324
Decrease related to prior year tax positions		(11,468	)
Settlements		(4,241	)

Unrecognized tax benefits balance at September 29, 2012	$	7,787

Cash Payments Or Cash Refunds Received For Income Taxes

During the first nine months of 2012 and 2011, cash payments, net of refunds received, for income taxes were as follows:


	2012		2011
	(thousands)
Cash tax payments, net	$	9,104	$	12,087

- Definition

Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

+ References + Details

Debt (Tables)

9 Months Ended

Sep. 29, 2012

Availability Under The North American Credit Agreement

Availability under the North American Credit Agreement at the end of the third quarter of 2012 was as follows:


	Total
	(millions)
Maximum aggregate available borrowing amount	$	624.9
Less: Stand-by letters of credit		41.5

Amount available for borrowing	$	583.4

Financial Instruments, Derivatives and Hedging Activities (Tables)

9 Months Ended

Sep. 29, 2012

Carrying Amounts And Estimated Fair Values Of Financial Instruments

The fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties.


	September 29, 2012
	Fair Value								Carrying Amount
	Level 1		Level 2		Level 3		Total		Carrying Amount
	(thousands)
Financial assets:
Timber notes receivable	$	—	$	1,012,827	$	—	$	1,012,827	$	817,500

Financial liabilities:
Recourse debt	$	—	$	224,810	$	—	$	224,810	$	236,388
Non-recourse debt	$	—	$	913,194	$	—	$	913,194	$	735,000

	December 31, 2011
	Fair Value								Carrying Amount
	Level 1		Level 2		Level 3		Total		Carrying Amount
	(thousands)
Financial assets:
Timber notes receivable
Wachovia	$	—	$	943,706	$	—	$	943,706	$	817,500
Lehman	$	—	$	—	$	81,750	$	81,750	$	81,750

Financial liabilities:
Recourse debt	$	62,293	$	178,461	$	—	$	240,754	$	268,190
Non-recourse debt
Wachovia	$	—	$	858,779	$	—	$	858,779	$	735,000
Lehman	$	—	$	—	$	81,750	$	81,750	$	735,000

Retirement and Benefit Plans (Tables)

9 Months Ended

Sep. 29, 2012

Components Of Net Periodic Pension And Other Postretirement Benefit Costs (Income)


	Three Months Ended
	Pension Benefits						Other Postretirement Benefits
	September 29, 2012			September 24, 2011			September 29, 2012			September 24, 2011
	(thousands)
Service cost	$	935		$	636		$	73		$	57
Interest cost		16,171			17,544			235			253
Expected return on plan assets		(20,773	)		(19,264	)		—			—
Recognized actuarial loss		4,488			4,309			50			55
Amortization of prior service credits		—			—			(1,002	)		(1,002	)

Net periodic benefit cost (income)	$	821		$	3,225		$	(644	)	$	(637	)


	Nine Months Ended
	Pension Benefits						Other Postretirement Benefits
	September 29, 2012			September 24, 2011			September 29, 2012			September 24, 2011
	(thousands)
Service cost	$	2,805		$	1,909		$	219		$	172
Interest cost		48,515			52,632			700			761
Expected return on plan assets		(62,320	)		(59,467	)		—			—
Recognized actuarial loss		13,465			13,062			151			165
Amortization of prior service credits		—			—			(3,006	)		(3,007	)

Net periodic benefit cost (income)	$	2,465		$	8,136		$	(1,936	)	$	(1,909	)

Share-Based Compensation (Tables)

9 Months Ended

Sep. 29, 2012

Summary Of Restricted Stock And RSU Activity

A summary of restricted stock and RSU activity for the first nine months of 2012 is presented in the following table:


	Shares			Weighted-Average Grant Date Fair Value Per Common Share
Nonvested, December 31, 2011		1,488,250		$	12.15
Granted		653,384			5.66
Vested		(639,377	)		8.22
Forfeited		(103,821	)		12.63

Nonvested, September 29, 2012		1,398,436		$	10.88

Summary Of Stock Option Activity

A summary of stock option activity for the first nine months of 2012 is presented in the following table:


	Shares			Wtd. Avg. Exercise Price
Balance at December 31, 2011		4,816,552		$	16.86
Options granted		1,979,653			5.59
Options exercised		(82,901	)		4.80
Options forfeited and expired		(1,407,495	)		25.72

Balance at September 29, 2012		5,305,809		$	10.49

Exercisable at September 29, 2012		1,822,669
Weighted average fair value of options granted (Black-Scholes)	$	3.20

Summary Of Stock Options Outstanding

The following table provides summarized information about stock options outstanding at September 29, 2012:


	Options Outstanding						Options Exercisable
Range of Exercise Prices	Options Outstanding		Weighted Average Contractual Life (Years)		Weighted Average Exercise Price		Options Exercisable		Weighted Average Exercise Price
$2.50		11,171		—	$	2.50		11,171	$	2.50
$4.00 – $7.00		2,888,731		5.6		5.38		770,722		4.80
$10.00 – $16.00		695,535		4.3		14.06		451,180		14.28
$16.00 – $17.00		719,372		5.3		16.86		248,596		16.86
$18.00 – $19.00		975,000		5.1		18.15		325,000		18.15
$24.00 – $37.00		16,000		1.9		30.37		16,000		30.37

- Definition

Tabular disclosure of components of a stock option or other award plan under which equity-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares (or other type of equity) granted, exercised, forfeited, and issued and outstanding pertaining to that plan. Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from equity-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from equity-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate.

+ References + Details

Segment Information (Tables)

9 Months Ended

Sep. 29, 2012

Operations By Segment

The following tables contain details of the Company’s operations by segment:


	Sales		Segment income (loss)			Asset impairment and other operating expense			Operating income (loss)
	(thousands)
Three months ended September 29, 2012
Contract	$	880,898	$	26,485		$	—		$	26,485
Retail		863,681		27,733			(11,432	)		16,301
Corporate and Other		—		(9,327	)		—			(9,327	)

Total	$	1,744,579	$	44,891		$	(11,432	)	$	33,459

Three months ended September 24, 2011
Contract	$	883,300	$	23,277		$	—		$	23,277
Retail		891,467		28,499			—			28,499
Corporate and Other		—		(10,480	)		—			(10,480	)

Total	$	1,774,767	$	41,296		$	—		$	41,296


	Sales		Segment income (loss)			Asset impairment and other operating expense			Operating income (loss)
	(thousands)
Nine months ended September 29, 2012
Contract	$	2,720,320	$	79,276		$	—		$	79,276
Retail		2,499,570		53,400			(36,698	)		16,702
Corporate and Other		—		(21,582	)		—			(21,582	)

Total	$	5,219,890	$	111,094		$	(36,698	)	$	74,396

Nine months ended September 24, 2011
Contract	$	2,689,305	$	49,707		$	(8,058	)	$	41,649
Retail		2,596,079		62,088			(5,858	)		56,230
Corporate and Other		—		(23,950	)		—			(23,950	)

Total	$	5,285,384	$	87,845		$	(13,916	)	$	73,929

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Shareholders' Equity and Noncontrolling Interest (Tables)

9 Months Ended

Sep. 29, 2012

Schedule Of Changes In Shareholders' Equity And Noncontrolling Interest

The following table reflects changes in shareholders’ equity and noncontrolling interest for the first nine months of 2012.


	Shareholders’ Equity			Noncontrolling Interest
	(thousands)
Balance at December 31, 2011	$	568,993		$	31,923
Comprehensive income:
Net income attributable to OfficeMax and noncontrolling interest		450,145			3,345
Other comprehensive income:
Foreign currency translation adjustments		16,317			1,147
Amortization of unrecognized retirement and benefit costs, net of tax		6,313			—
Unrealized hedge loss adjustment, net of tax		(157	)		—

Comprehensive income attributable to OfficeMax and noncontrolling interest		472,618			4,492
Common stock dividends		(1,733	)		—
Preferred stock dividends		(2,103	)		—
Stock-based compensation activity		6,859			—
Other		(206	)		(5	)

Balance at September 29, 2012	$	1,044,428		$	36,410

Basis of Presentation - Additional Information (Detail)	9 Months Ended
Basis of Presentation - Additional Information (Detail)	Sep. 29, 2012 Employee Segment
Summary Of Significant Accounting Policies [Line Items]
Maximum number of associates \| Employee	29,000
Number of reportable segments \| Segment	3
Cuba
Summary Of Significant Accounting Policies [Line Items]
Percentage of ownership in subsidiary	88.00%

Facility Closure Reserves - Additional Information (Detail) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 29, 2012 USD ($)	Sep. 29, 2012 USD ($) Store	Sep. 24, 2011 USD ($) Store
United States
Restructuring Cost and Reserve [Line Items]
Total number of under performing stores \| Store		15	6
Retail Segment
Restructuring Cost and Reserve [Line Items]
Charges related to stores closed		$ 25.3	$ 5.6
Retail Segment \| Legal Settlement
Restructuring Cost and Reserve [Line Items]
Charges related to stores closed		$ 26.9
Retail Segment \| Lease liability
Restructuring Cost and Reserve [Line Items]
Charges related to stores closed	$ 1.6		5.4
Retail Segment \| Asset Impairment
Restructuring Cost and Reserve [Line Items]
Charges related to stores closed			$ 0.2

Facility Closure Reserve Account Activity (Detail) $ in Thousands	9 Months Ended
	Sep. 29, 2012 USD ($)
Restructuring Cost and Reserve [Line Items]
Balance at December 31, 2011	$ 49,075
Charges related to stores closed in 2012	26,907
Cash payments	(15,282)
Balance at September 29, 2012	64,470
Transfer Of Deferred Rent And Other Balances
Restructuring Cost and Reserve [Line Items]
Adjustment	1,275
Accretion
Restructuring Cost and Reserve [Line Items]
Adjustment	$ 2,495

- Definition

Amount of any reversal and other adjustment made during the period to the amount of a previously accrued liability for a specified type of restructuring cost, excluding adjustments for costs incurred during the period, costs settled during the period, and foreign currency translation adjustments.

+ References + Details

Reserve Balances Classified in Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands	Sep. 29, 2012	Dec. 31, 2011
Restructuring Cost and Reserve [Line Items]
Other long-term liabilities	$ 142,780	$ 182,685
Total	64,470	$ 49,075
Facility Closing
Restructuring Cost and Reserve [Line Items]
Accrued expenses and other current liabilities - Other	17,093
Other long-term liabilities	47,377
Total	$ 64,470

Summary of Facilities Closure Reserve (Detail) - USD ($) $ in Thousands	Sep. 29, 2012	Dec. 31, 2011
Restructuring Cost and Reserve [Line Items]
Estimated future lease obligations	$ 118,105
Less: anticipated sublease income	(53,635)
Total	$ 64,470	$ 49,075

Severance and Other Charges - Additional Information (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 24, 2011	Sep. 29, 2012
Severance And Other Charges [Line Items]
Severance charges	$ 8.3
Severance charges remain unpaid		$ 2.1
CANADA
Severance And Other Charges [Line Items]
Severance charges	3.6
AUSTRALIA
Severance And Other Charges [Line Items]
Severance charges	1.4
United States
Severance And Other Charges [Line Items]
Severance charges	3.3
Contract
Severance And Other Charges [Line Items]
Severance charges	8.0
Retail
Severance And Other Charges [Line Items]
Severance charges	$ 0.3

- Definition

The charge against earnings in the period for known and estimated costs of termination benefits provided to current employees that are involuntarily terminated under a benefit arrangement associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, excluding costs or losses pertaining to an entity newly acquired in a business combination or a discontinued operation as defined by generally accepted accounting principles and costs associated with one-time termination benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 5.P.4(b))
-URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)(10)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 5.P.3)
-URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5-8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 5
-Section P
-Subsection 3, 4

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 146
-Paragraph 8-13, 20
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS146-1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 112
-Paragraph 7
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Long-Lived Assets - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 29, 2012	Sep. 29, 2012
Property, Plant and Equipment [Line Items]
Estimated impairment charge	$ 9,800	$ 9,791

Timber Notes Non Recourse Debt - Additional Information (Detail) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended	12 Months Ended
	Oct. 31, 2004 USD ($) yr	Sep. 29, 2012 USD ($)	Jun. 30, 2012 USD ($)	Sep. 29, 2012 USD ($)	Dec. 31, 2008 USD ($)	Sep. 30, 2008 USD ($)	Dec. 31, 2004 USD ($) yr
Timber Notes/Non-Recourse Debt Receivable And Payable [Line Items]
Cash received from sale of timberland assets	$ 15,000
Timber notes receivable	1,635,000
Timber securitization notes							$ 1,470,000
Cash received from the securitization of timber notes							1,470,000
Gain on extinguishment of non-recourse debt		$ 670,766		$ 670,766
Lehman Brothers Holdings Inc
Timber Notes/Non-Recourse Debt Receivable And Payable [Line Items]
Timberlands asset sale deferred tax liability recognized				269,000
Timberlands asset sale anticipated cash tax payment				15,000
Wachovia Corporation
Timber Notes/Non-Recourse Debt Receivable And Payable [Line Items]
Timberlands asset sale deferred tax liability unrecognized		260,000		260,000
Timberland Assets
Timber Notes/Non-Recourse Debt Receivable And Payable [Line Items]
Timberlands asset sale deferred tax liability			$ 529,000
Installment Notes \| Tranch One
Timber Notes/Non-Recourse Debt Receivable And Payable [Line Items]
Timber notes receivable	$ 817,500
Timber notes receivable - terms (in years) \| yr	15
Timber note receivables - interest rates	5.11%
Installment Notes \| Tranch Two
Timber Notes/Non-Recourse Debt Receivable And Payable [Line Items]
Timber notes receivable	$ 817,500
Timber notes receivable - terms (in years) \| yr	15
Timber note receivables - interest rates	4.98%
Installment Notes \| Lehman Brothers Holdings Inc
Timber Notes/Non-Recourse Debt Receivable And Payable [Line Items]
Timber notes receivable	$ 817,500	81,800		81,800		$ 81,800
Timber notes receivable defaulted as result of Lehman bankruptcy						$ 817,500
Non-cash impairment charge pre-tax					$ 735,800
Distribution received from Lehman bankruptcy			$ 50,000
Installment Notes \| Wachovia Corporation
Timber Notes/Non-Recourse Debt Receivable And Payable [Line Items]
Timber notes receivable	$ 817,500	817,500		$ 817,500
Timber notes receivable - maturity year				2020
Securitization Notes \| Tranch One
Timber Notes/Non-Recourse Debt Receivable And Payable [Line Items]
Timber securitization notes							$ 735,000
Timber securitization notes - terms (in years) \| yr							15
Timber securitization notes - interest rates							5.54%
Securitization Notes \| Tranch Two
Timber Notes/Non-Recourse Debt Receivable And Payable [Line Items]
Timber securitization notes							$ 735,000
Timber securitization notes - terms (in years) \| yr							15
Timber securitization notes - interest rates							5.42%
Securitization Notes \| Lehman Brothers Holdings Inc
Timber Notes/Non-Recourse Debt Receivable And Payable [Line Items]
Timber securitization notes		735,000		$ 735,000			$ 735,000
Gain on extinguishment of non-recourse debt		670,766
Timber securitization notes, interest payable		$ 17,600		$ 17,600
Securitization Notes \| Wachovia Corporation
Timber Notes/Non-Recourse Debt Receivable And Payable [Line Items]
Timber securitization notes							$ 735,000
Timber securitization notes - maturity year				2019

Computation of Basic and Diluted Income Loss Per Share (Detail) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands

3 Months Ended

9 Months Ended

Sep. 29, 2012

Sep. 24, 2011

Sep. 29, 2012

Sep. 24, 2011

Net Income (Loss) Per Common Share [Line Items]

Net income available to OfficeMax common shareholders

$ 432,986

$ 21,518

$ 448,564

$ 29,864

Average shares-basic

86,661

86,033

86,526

85,793

Basic

$ 5.00

$ 0.25

$ 5.18

$ 0.35

Preferred dividends eliminated

^[1]

$ 522

$ 1,581

Diluted net income attributable to OfficeMax

$ 433,508

$ 21,518

$ 450,145

$ 29,864

Restricted stock, stock options, preferred share conversion and other

^[1],[2],[3]

1,443

1,054

1,453

1,085

Average shares-diluted

88,104

87,087

87,979

86,878

Diluted

$ 4.92

$ 0.25

$ 5.12

$ 0.34

[1]	The assumed conversion of outstanding preferred stock was anti-dilutive for the three and nine months ended September 24, 2011 and therefore no adjustment was required to determine diluted net income attributable to OfficeMax or average shares-diluted.
[2]	Outstanding options to purchase 3.8 million and 3.5 million shares of common stock were excluded from the computations of diluted income per common share for the third quarter and first nine months of 2011, respectively, because the impact would have been anti-dilutive as such options' exercise prices were higher than the average market price during those periods.
[3]	Outstanding options to purchase 4.2 million and 4.3 million shares of common stock were excluded from the computations of diluted income per common share for the third quarter and first nine months of 2012, respectively, because the impact would have been anti-dilutive as such options' exercise prices were higher than the average market price during those periods.

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.21)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04.23)
-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 18
-Article 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 36, 37, 38
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 20
-Article 5

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 21
-Article 9

+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References + Details

- Definition

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

+ References + Details

- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1448-109256

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Weighted-Average Number of Common Shares Outstanding
-URI http://asc.fasb.org/extlink&oid=6528421

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Computation of Basic and Diluted Income Loss Per Share (Parenthetical) (Detail) - shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 29, 2012	Sep. 24, 2011	Sep. 29, 2012	Sep. 24, 2011
Stock Options
Net Income (Loss) Per Common Share [Line Items]
Securities excluded from computation of dilutive income (loss) per share	4.2	3.8	4.3	3.5

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 29, 2012	Jun. 30, 2012	Dec. 31, 2011
Income Taxes [Line Items]
Timber notes receivable maturity period	2020
Total unrecognized tax benefits	$ 7,787		$ 21,172
Unrecognized tax benefits that, if recognized would impact effective tax rate	7,000
Lehman Brothers Holdings Inc
Income Taxes [Line Items]
Timberlands asset sale deferred tax liability recognized	269,000
Timberlands asset sale anticipated cash tax payment	15,000
Timberland Assets
Income Taxes [Line Items]
Deferred tax liabilities		$ 529,000
Wachovia Corporation
Income Taxes [Line Items]
Timberlands asset sale deferred tax liability unrecognized	$ 260,000

Reconciliation of Beginning and Ending Unrecognized Tax Benefits (Detail) $ in Thousands	9 Months Ended
	Sep. 29, 2012 USD ($)
Income Tax Expense Benefit [Line Items]
Unrecognized gross tax benefits balance at December 31, 2011	$ 21,172
Increase related to prior year tax positions	2,324
Decrease related to prior year tax positions	(11,468)
Settlements	(4,241)
Unrecognized tax benefits balance at September 29, 2012	$ 7,787

Cash Payments or Cash Refunds Received for Income Taxes (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 29, 2012	Sep. 24, 2011
Income Taxes Paid Net [Line Items]
Cash tax payments, net	$ 9,104	$ 12,087

Investment in Boise Cascade Holdings LLC - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2012	Sep. 24, 2011	Sep. 29, 2012	Sep. 24, 2011	Dec. 31, 2011	Dec. 31, 2004
Investments in and Advances to Affiliates [Line Items]
Investment in Boise Cascade Holdings, L.L.C.	$ 175,000		$ 175,000		$ 175,000
Deferred gain on sale of investment in Boise Cascade Holdings, L.L.C.			180,000
Dividend income on investments			6,307	$ 5,830
Dividend receivable in other non-current assets	43,000		43,000		$ 38,000
Distributions on Boise Investment for the income tax liability	$ 1,600
Boise Cascade Holdings, L.L.C.
Investments in and Advances to Affiliates [Line Items]
Investment in Boise Cascade Holdings, L.L.C.						$ 175,000
Dividend accrual rate on investments in Boise Cascade Holdings, L.L.C.	8.00%
Dividend income on investments	$ 2,200	$ 2,000
Corporate And Other Segment
Investments in and Advances to Affiliates [Line Items]
Dividend income on investments			$ 6,300	$ 5,800

- Definition

This item represents the aggregate carrying amount of all cost-method investments as reported on or included in the balance sheet. The original cost of the investments may differ from the aggregate carrying amount disclosed due to various adjustments such as: (i) dividends received in excess of earnings after the date of investment that are considered a return of investment and therefore recorded as reductions to cost of the investment, or (ii) a series of operating losses of an investee or other factors which may indicate that a decrease in value of the investment has occurred which is other than temporary and accordingly such decrease in value has been recognized.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.12)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 325
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6872867&loc=d3e40691-111596

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 325
-SubTopic 20
-Section 35
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6383889&loc=d3e40346-111594

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 18
-Paragraph 6
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 18
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-1
-Paragraph 22
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Debt - Additional Information (Detail) $ in Millions	1 Months Ended		3 Months Ended		9 Months Ended
Debt - Additional Information (Detail) $ in Millions	Oct. 07, 2011 USD ($)	Mar. 31, 2010 Entity	Jun. 30, 2012 USD ($)	Mar. 31, 2012 AUD ($)	Sep. 29, 2012 USD ($)	Sep. 24, 2011 USD ($)
Debt Instrument [Line Items]
Fees on letters of credit, percentage					1.75%
Unused line fee rate					0.50%
Number of wholly-owned subsidiaries \| Entity		5
Borrowing under the credit agreements					$ 0
North American Agreement
Debt Instrument [Line Items]
Initiation date of credit agreement					Oct. 07, 2011
Maximum borrowing capacity under the facility agreement	$ 650,000,000
Maximum borrowing increase or reduction capacity under the facility agreement	850,000,000
Maximum amount of letters of credit allowed per revolving credit agreement	250,000,000				$ 41,500,000
Expiration date of credit agreement					Oct. 07, 2016
Australia/New Zealand Credit Agreement
Debt Instrument [Line Items]
Initiation date of credit agreement				Mar. 15, 2010
Maximum borrowing capacity under the facility agreement				$ 80
Expiration date of credit agreement				Mar. 30, 2012
Canadian Subsidiary \| North American Agreement
Debt Instrument [Line Items]
Maximum borrowing capacity under the facility agreement	50,000,000
Other Participating North American Subsidiaries \| North American Agreement
Debt Instrument [Line Items]
Maximum borrowing capacity under the facility agreement	$ 600,000,000
Minimum
Debt Instrument [Line Items]
Unused line fee rate					0.375%
Minimum \| North American Agreement
Debt Instrument [Line Items]
Fees on letters of credit, percentage					1.25%
Maximum
Debt Instrument [Line Items]
Unused line fee rate					0.50%
Maximum \| North American Agreement
Debt Instrument [Line Items]
Fees on letters of credit, percentage					2.25%
Including interest payments related to the securitization notes
Debt Instrument [Line Items]
Cash payments for interest, net of interest capitalized					$ 38,000,000	$ 38,400,000
Excluding interest payments related to the securitization notes
Debt Instrument [Line Items]
Cash payments for interest, net of interest capitalized					$ 18,100,000	$ 18,500,000
Grupo OfficeMax
Debt Instrument [Line Items]
Percentage of ownership in joint venture					51.00%
Other borrowings					$ 12,000,000
Grupo OfficeMax \| Simple Revolving Loan
Debt Instrument [Line Items]
Other borrowings					5,900,000
Unsecured Debt \| Grupo OfficeMax \| 60-Month Installment
Debt Instrument [Line Items]
Other borrowings					3,400,000
Secured Debt \| Grupo OfficeMax \| 54-Month Installment
Debt Instrument [Line Items]
Other borrowings					$ 2,700,000
Medium-term Notes \| Series A Senior Notes
Debt Instrument [Line Items]
Repayment of note			$ 35,000,000

Availability Under Company Credit Agreements (Detail) - North American Agreement - USD ($) $ in Millions	Sep. 29, 2012	Oct. 07, 2011
Debt Instrument [Line Items]
Maximum aggregate available borrowing amount	$ 624.9
Less: Stand-by letters of credit	41.5	$ 250.0
Amount available for borrowing	$ 583.4

Carrying Amounts and Estimated Fair Values of Financial Instruments (Detail) - USD ($) $ in Thousands	Sep. 29, 2012	Dec. 31, 2011	Dec. 31, 2004	Oct. 31, 2004
Fair Value of Financial Instruments [Line Items]
Fair Value of Recourse debt	$ 224,810	$ 240,754
Carrying Amount of Timber notes receivable				$ 1,635,000
Carrying Amount of Recourse debt	236,388	268,190
Carrying Amount of Non-recourse debt			$ 1,470,000
Level 1
Fair Value of Financial Instruments [Line Items]
Fair Value of Recourse debt		62,293
Level 2
Fair Value of Financial Instruments [Line Items]
Fair Value of Recourse debt	224,810	178,461
Wachovia Corporation
Fair Value of Financial Instruments [Line Items]
Fair Value of Timber notes receivable	1,012,827	943,706
Fair Value of Non-recourse Debt	913,194	858,779
Carrying Amount of Timber notes receivable	817,500	817,500
Carrying Amount of Non-recourse debt	735,000	735,000
Wachovia Corporation \| Level 2
Fair Value of Financial Instruments [Line Items]
Fair Value of Timber notes receivable	1,012,827	943,706
Fair Value of Non-recourse Debt	$ 913,194	858,779
Lehman Brothers Holdings Inc
Fair Value of Financial Instruments [Line Items]
Fair Value of Timber notes receivable		81,750
Fair Value of Non-recourse Debt		81,750
Carrying Amount of Timber notes receivable		81,750
Carrying Amount of Non-recourse debt		735,000
Lehman Brothers Holdings Inc \| Level 3
Fair Value of Financial Instruments [Line Items]
Fair Value of Timber notes receivable		81,750
Fair Value of Non-recourse Debt		$ 81,750

Components of Net Periodic Pension and Other Postretirement Benefit Costs (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2012	Sep. 24, 2011	Sep. 29, 2012	Sep. 24, 2011
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 935	$ 636	$ 2,805	$ 1,909
Interest cost	16,171	17,544	48,515	52,632
Expected return on plan assets	(20,773)	(19,264)	(62,320)	(59,467)
Recognized actuarial loss	4,488	4,309	13,465	13,062
Net periodic benefit cost (income)	821	3,225	2,465	8,136
Other Postretirement Benefits
Defined Benefit Plan Disclosure [Line Items]
Service cost	73	57	219	172
Interest cost	235	253	700	761
Recognized actuarial loss	50	55	151	165
Amortization of prior service credits	(1,002)	(1,002)	(3,006)	(3,007)
Net periodic benefit cost (income)	$ (644)	$ (637)	$ (1,936)	$ (1,909)

- Definition

An amount calculated as a basis for determining the extent of delayed recognition of the effects of changes in the fair value of assets. The expected return on plan assets is determined based on the expected long-term rate of return on plan assets and the market-related value of plan assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 30
-Glossary Expected Return on Plan Assets
-URI http://asc.fasb.org/extlink&oid=6512136

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 60
-Glossary Expected Return on Plan Assets
-URI http://asc.fasb.org/extlink&oid=6512171

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)(3)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time.

+ References + Details

- Definition

The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Service Cost (Component of Net Periodic Pension Cost)
-URI http://asc.fasb.org/extlink&oid=6525008

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)(1)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a, h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Retirement and Benefit Plans - Additional Information (Detail) $ in Millions	9 Months Ended
	Sep. 29, 2012 USD ($) Employee
Pension and Other Postretirement Benefits Disclosure [Line Items]
Estimated number of former employees eligible to elect an immediate lump sum payment or annuity \| Employee	9,800
Eligible employees payment election date	Nov. 16, 2012
Expected distribution if all eligible participants elect an immediate lump sum payment	$ 270.0
Estimated pre-tax charge if all eligible participants elect an immediate lump sum payment	$ 115.0
Eligible employees lump sum payments date	Dec. 31, 2012
Expected pension contribution in 2012	$ 21.0
Pension contribution	20.2
Minimum
Pension and Other Postretirement Benefits Disclosure [Line Items]
Minimum pension contribution requirement	$ 14.0

Share Based Compensation - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 29, 2012	Sep. 24, 2011	Sep. 29, 2012	Sep. 24, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pre-tax compensation expense	$ 2.6	$ 3.6	$ 7.7	$ 12.3
Total income tax benefit recognized in the income statement for share-based compensation arrangements	1.0	1.4	3.0	4.8
Aggregate intrinsic value for outstanding stock options	7.1		7.1
Aggregate intrinsic value for exercisable stock options	2.4		$ 2.4
Stock options granted by Company			1,979,653
Risk-free interest rate			1.43%
Expected life, in years			4 years 6 months
Expected stock price volatility			72.57%
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pre-tax compensation expense	1.9	3.1	$ 6.1	8.6
Remaining compensation expense to be recognized	6.8
Stock option expiration term			7 years
Stock option awards vesting period			3 years
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pre-tax compensation expense	0.7	$ 0.5	$ 1.6	$ 3.7
Remaining compensation expense to be recognized	$ 1.6

Summary of Restricted Stock and Restricted Stock Unit Activity (Detail)	9 Months Ended
	Sep. 29, 2012 $ / shares shares
Share-Based Compensation
Nonvested, December 31, 2011, Shares \| shares	1,488,250
Granted, Shares \| shares	653,384
Vested, Shares \| shares	(639,377)
Forfeited, Shares \| shares	(103,821)
Nonvested, September 29, 2012, Shares \| shares	1,398,436
Weighted-Average Grant Date Fair Value Per Common Share
Nonvested, December 31, 2011, Weighted-Average Grant Date Fair Value Per Common Share \| $ / shares	$ 12.15
Granted, Weighted-Average Grant Date Fair Value Per Common Share \| $ / shares	5.66
Vested, Weighted-Average Grant Date Fair Value Per Common Share \| $ / shares	8.22
Forfeited, Weighted-Average Grant Date Fair Value Per Common Share \| $ / shares	12.63
Nonvested, September 29, 2012, Weighted-Average Grant Date Fair Value Per Share \| $ / shares	$ 10.88

Summary of Stock Option Activity (Detail)	9 Months Ended
Summary of Stock Option Activity (Detail)	Sep. 29, 2012 $ / shares shares
Share-Based Compensation
Balance at December 31, 2011, Shares \| shares	4,816,552
Options granted, Shares \| shares	1,979,653
Options exercised, Shares \| shares	(82,901)
Options forfeited and expired, Shares \| shares	(1,407,495)
Balance at September 29, 2012, shares \| shares	5,305,809
Exercisable at September 29, 2012, shares \| shares	1,822,669
Weighted average fair value of options granted (Black-Scholes) \| $ / shares	$ 3.20
Wtd. Avg Exercise Price
Balance at December 31, 2011, Weighted Average Exercise Price \| $ / shares	16.86
Options granted, Weighted Average Exercise Price \| $ / shares	5.59
Options exercised, Weighted Average Exercise Price \| $ / shares	4.80
Options forfeited and expired, Weighted Average Exercise Price \| $ / shares	25.72
Balance at September 29, 2012, Weighted Average Exercise Price \| $ / shares	$ 10.49

Summary of Stock Options Outstanding (Detail)	9 Months Ended
Summary of Stock Options Outstanding (Detail)	Sep. 29, 2012 $ / shares shares
$2.50
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding \| shares	11,171
Options Outstanding, Weighted Average Contractual Life (Years)	0 years
Options Outstanding, Weighted Average Exercise Price	$ 2.50
Options Exercisable \| shares	11,171
Options Exercisable, Weighted Average Exercise Price	$ 2.50
Minimum Exercise Price	$ 2.50
$4.00 - $7.00
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding \| shares	2,888,731
Options Outstanding, Weighted Average Contractual Life (Years)	5 years 7 months 6 days
Options Outstanding, Weighted Average Exercise Price	$ 5.38
Options Exercisable \| shares	770,722
Options Exercisable, Weighted Average Exercise Price	$ 4.80
Minimum Exercise Price	4.00
Maximum Exercise Price	$ 7.00
$10.00 - $16.00
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding \| shares	695,535
Options Outstanding, Weighted Average Contractual Life (Years)	4 years 3 months 18 days
Options Outstanding, Weighted Average Exercise Price	$ 14.06
Options Exercisable \| shares	451,180
Options Exercisable, Weighted Average Exercise Price	$ 14.28
Minimum Exercise Price	10.00
Maximum Exercise Price	$ 16.00
$16.00 - $17.00
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding \| shares	719,372
Options Outstanding, Weighted Average Contractual Life (Years)	5 years 3 months 18 days
Options Outstanding, Weighted Average Exercise Price	$ 16.86
Options Exercisable \| shares	248,596
Options Exercisable, Weighted Average Exercise Price	$ 16.86
Minimum Exercise Price	16.00
Maximum Exercise Price	$ 17.00
$18.00 - $19.00
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding \| shares	975,000
Options Outstanding, Weighted Average Contractual Life (Years)	5 years 1 month 6 days
Options Outstanding, Weighted Average Exercise Price	$ 18.15
Options Exercisable \| shares	325,000
Options Exercisable, Weighted Average Exercise Price	$ 18.15
Minimum Exercise Price	18.00
Maximum Exercise Price	$ 19.00
$24.00 - $37.00
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding \| shares	16,000
Options Outstanding, Weighted Average Contractual Life (Years)	1 year 10 months 24 days
Options Outstanding, Weighted Average Exercise Price	$ 30.37
Options Exercisable \| shares	16,000
Options Exercisable, Weighted Average Exercise Price	$ 30.37
Minimum Exercise Price	24.00
Maximum Exercise Price	$ 37.00

Segment Information - Additional information (Detail)	9 Months Ended
Segment Information - Additional information (Detail)	Sep. 29, 2012 Segment
Segment Reporting Information [Line Items]
Number of reportable segments	3
Retail
Segment Reporting Information [Line Items]
Percentage of ownership in joint venture	51.00%

Operations by Segment (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Operations by Segment (Detail) - USD ($) $ in Thousands	Sep. 29, 2012	Sep. 24, 2011	Sep. 29, 2012	Sep. 24, 2011
Segment Reporting Information [Line Items]
Sales	$ 1,744,579	$ 1,774,767	$ 5,219,890	$ 5,285,384
Segment income (loss)	44,891	41,296	111,094	87,845
Asset impairment and other operating expense	(11,432)		(36,698)	(13,916)
Operating income (loss)	33,459	41,296	74,396	73,929
Contract
Segment Reporting Information [Line Items]
Sales	880,898	883,300	2,720,320	2,689,305
Segment income (loss)	26,485	23,277	79,276	49,707
Asset impairment and other operating expense				(8,058)
Operating income (loss)	26,485	23,277	79,276	41,649
Retail
Segment Reporting Information [Line Items]
Sales	863,681	891,467	2,499,570	2,596,079
Segment income (loss)	27,733	28,499	53,400	62,088
Asset impairment and other operating expense	(11,432)		(36,698)	(5,858)
Operating income (loss)	16,301	28,499	16,702	56,230
Corporate And Other
Segment Reporting Information [Line Items]
Segment income (loss)	(9,327)	(10,480)	(21,582)	(23,950)
Operating income (loss)	$ (9,327)	$ (10,480)	$ (21,582)	$ (23,950)

Schedule of Changes in Shareholders Equity and Noncontrolling Interest (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2012	Sep. 24, 2011	Sep. 29, 2012	Sep. 24, 2011
Shareholders' Equity And Noncontrolling Interest [Line Items]
Net income attributable to OfficeMax and noncontrolling interest	$ 435,248	$ 23,459	$ 453,490	$ 34,591
Foreign currency translation adjustments	17,888	(28,846)	17,464	(8,911)
Amortization of unrecognized retirement and benefit costs, net of tax	2,179	2,003	6,313	9,070
Unrealized hedge loss adjustment, net of tax		1,187	(157)	1,272
Comprehensive income (loss) attributable to OfficeMax and noncontrolling interest	455,315	(2,197)	477,110	36,022
Preferred stock dividends	(522)	$ (515)	(1,581)	$ (1,614)
Stockholders' Equity
Shareholders' Equity And Noncontrolling Interest [Line Items]
Balance at December 31, 2011			568,993
Net income attributable to OfficeMax and noncontrolling interest			450,145
Foreign currency translation adjustments			16,317
Amortization of unrecognized retirement and benefit costs, net of tax			6,313
Unrealized hedge loss adjustment, net of tax			(157)
Comprehensive income (loss) attributable to OfficeMax and noncontrolling interest			472,618
Common stock dividends			(1,733)
Preferred stock dividends			(2,103)
Stock-based compensation activity			6,859
Other			(206)
Balance at September 29, 2012	1,044,428		1,044,428
Noncontrolling Interest
Shareholders' Equity And Noncontrolling Interest [Line Items]
Balance at December 31, 2011			31,923
Net income attributable to OfficeMax and noncontrolling interest			3,345
Foreign currency translation adjustments			1,147
Comprehensive income (loss) attributable to OfficeMax and noncontrolling interest			4,492
Other			(5)
Balance at September 29, 2012	$ 36,410		$ 36,410

Commitments and Guarantees - Additional Information (Detail) $ in Millions	Sep. 29, 2012 USD ($)
Commitments and Contingencies Disclosure [Line Items]
Percentage of minority owner's interest in joint venture	49.00%
Estimated purchase price of minority owner's interest	$ 31.4