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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 28, 2013	Feb. 04, 2014	Jun. 28, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	UNIVERSAL FOREST PRODUCTS INC
Entity Central Index Key	0000912767
Current Fiscal Year End Date	--12-28
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 737,409,266
Entity Common Stock, Shares Outstanding		19,948,411
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 28, 2013

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 28, 2013	Dec. 29, 2012
CURRENT ASSETS:
Cash and cash equivalents	$ 0	$ 7,647
Restricted cash	720	6,831
Accounts receivable, net	180,452	163,225
Inventories:
Raw materials	161,226	136,201
Finished goods	126,079	106,979
Total inventories	287,305	243,180
Refundable income taxes	2,235	7,521
Deferred income taxes	6,866	9,212
Other current assets	18,820	15,557
TOTAL CURRENT ASSETS	496,398	453,173
DEFERRED INCOME TAXES	1,365	1,759
OTHER ASSETS	12,087	14,583
GOODWILL	160,146	159,316
INDEFINITE-LIVED INTANGIBLE ASSETS	2,340	2,340
OTHER INTANGIBLE ASSETS, NET	7,241	8,101
PROPERTY, PLANT AND EQUIPMENT:
Land and improvements	115,155	108,545
Building and improvements	173,641	165,307
Machinery and equipment	260,807	239,175
Furniture and fixtures	23,233	23,750
Construction in progress	5,866	6,818
PROPERTY, PLANT AND EQUIPMENT, GROSS	578,702	543,595
Less accumulated depreciation and amortization	(341,292)	(322,327)
PROPERTY, PLANT AND EQUIPMENT, NET	237,410	221,268
TOTAL ASSETS	916,987	860,540
CURRENT LIABILITIES:
Cash overdraft	1,079	0
Accounts payable	72,918	66,054
Accrued liabilities:
Compensation and benefits	45,018	34,728
Other	20,084	14,002
TOTAL CURRENT LIABILITIES	139,099	114,784
LONG-TERM DEBT	84,700	95,790
DEFERRED INCOME TAXES	26,788	24,930
OTHER LIABILITIES	16,666	17,511
TOTAL LIABILITIES	267,253	253,015
Controlling interest shareholders' equity:
Preferred stock, no par value; shares authorized 1,000,000; issued and outstanding, none	0	0
Common stock, no par value; shares authorized 40,000,000; issued and outstanding, 19,948,270 and 19,799,606	19,948	19,800
Additional paid-in capital	156,129	149,805
Retained earnings	461,812	426,887
Accumulated other comprehensive earnings	3,466	4,258
Employee stock notes receivable	(732)	(982)
Total controlling interest shareholders' equity	640,623	599,768
Noncontrolling interest	9,111	7,757
TOTAL SHAREHOLDERS' EQUITY	649,734	607,525
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 916,987	$ 860,540

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 28, 2013	Dec. 29, 2012
SHAREHOLDERS' EQUITY:
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, no par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized (in shares)	40,000,000	40,000,000
Common stock, shares issued (in shares)	19,948,270	19,799,606
Common stock, shares outstanding (in shares)	19,948,270	19,799,606

CONSOLIDATED STATEMENTS OF EARNINGS AND COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
CONSOLIDATED STATEMENTS OF EARNINGS AND COMPREHENSIVE INCOME [Abstract]
NET SALES	$ 2,470,448	$ 2,054,933	$ 1,822,336
COST OF GOODS SOLD	2,189,896	1,829,824	1,622,609
GROSS PROFIT	280,552	225,109	199,727
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	204,390	184,919	181,363
ANTI-DUMPING DUTY ASSESSMENTS	1,526	2,328	0
NET LOSS (GAIN) ON DISPOSITION OF ASSETS, EARLY RETIREMENT AND OTHER IMPAIRMENT AND EXIT CHARGES	368	(6,666)	6,353
EARNINGS FROM OPERATIONS	74,268	44,528	12,011
INTEREST EXPENSE	4,851	4,053	3,732
INTEREST INCOME	(640)	(510)	(566)
EQUITY IN EARNINGS OF INVESTEE	(201)	(79)	58
NON-OPERATING (INCOME)/EXPENSE	4,010	3,464	3,224
EARNINGS BEFORE INCOME TAXES	70,258	41,064	8,787
INCOME TAXES	24,454	15,054	2,874
NET EARNINGS	45,804	26,010	5,913
LESS NET EARNINGS ATTRIBUTABLE TO NONCONTROLLING INTEREST	(2,722)	(2,076)	(1,364)
NET EARNINGS ATTRIBUTABLE TO CONTROLLING INTEREST	$ 43,082	$ 23,934	$ 4,549
EARNINGS PER SHARE - BASIC (in dollars per share)	$ 2.16	$ 1.21	$ 0.23
EARNINGS PER SHARE - DILUTED (in dollars per share)	$ 2.15	$ 1.21	$ 0.23
OTHER COMPRESHENSIVE INCOME:
FOREIGN CURRENCY TRANSLATION ADJUSTMENTS	$ (784)	$ 980	$ (1,067)
COMPREHENSIVE INCOME	45,020	26,990	4,846
LESS COMPREHENSIVE INCOME ATTRIBUTABLE TO NONCONTROLLING INTEREST	(2,730)	(2,398)	(862)
COMPREHENSIVE INCOME ATTRIBUTABLE TO CONTROLLING INTEREST	$ 42,290	$ 24,592	$ 3,984

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Earnings [Member]	Employee Stock Notes Receivable [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 25, 2010	$ 19,333	$ 138,573	$ 414,108	$ 4,165	$ (1,670)	$ 6,667	$ 581,176
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings			4,549			1,364	5,913
Foreign currency translation adjustment				(565)		(502)	(1,067)
Capital contribution from noncontrolling interest						80	80
Purchase of additional Current portion of long-term debt						(402)	(402)
Distributions to noncontrolling interest						(1,413)	(1,413)
Cash dividends			(7,818)				(7,818)
Issuance of shares under employee stock plans	137	2,834					2,971
Issuance of shares under stock grant programs	150	8	9				167
Issuance of shares under deferred compensation plans	8	(8)					0
Tax benefits from non-qualified stock options exercised		684					684
Expense associated with share-based compensation arrangements		1,361					1,361
Accrued expense under deferred compensation plans		744					744
Note receivable adjustment	(4)	(208)			209		(3)
Payments received on employee stock notes receivable					206		206
Balance at Dec. 31, 2011	19,624	143,988	410,848	3,600	(1,255)	5,794	582,599
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings			23,934			2,076	26,010
Foreign currency translation adjustment				658		322	980
Capital contribution from noncontrolling interest						436	436
Distributions to noncontrolling interest						(871)	(871)
Cash dividends			(7,905)				(7,905)
Issuance of shares under employee stock plans	90	1,971					2,061
Issuance of shares under stock grant programs	50	37	10				97
Issuance of shares under deferred compensation plans	37	(37)					0
Tax benefits from non-qualified stock options exercised		765					765
Expense associated with share-based compensation arrangements		1,270					1,270
Accrued expense under deferred compensation plans		1,836					1,836
Note receivable adjustment	(1)	(25)			27		1
Payments received on employee stock notes receivable					246		246
Balance at Dec. 29, 2012	19,800	149,805	426,887	4,258	(982)	7,757	607,525
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings			43,082			2,722	45,804
Foreign currency translation adjustment				(792)		8	(784)
Capital contribution from noncontrolling interest						84	84
Distributions to noncontrolling interest						(1,460)	(1,460)
Cash dividends			(8,166)				(8,166)
Issuance of shares under employee stock plans	76	2,068					2,144
Issuance of shares under stock grant programs	31	20	9				60
Issuance of shares under deferred compensation plans	44	(44)					0
Tax benefits from non-qualified stock options exercised		290					290
Expense associated with share-based compensation arrangements		1,874					1,874
Accrued expense under deferred compensation plans		2,219					2,219
Note receivable adjustment	(3)	(103)			106		0
Payments received on employee stock notes receivable					144		144
Balance at Dec. 28, 2013	$ 19,948	$ 156,129	$ 461,812	$ 3,466	$ (732)	$ 9,111	$ 649,734

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends per share (in dollars per share)	$ 0.410	$ 0.400	$ 0.400
Issuance of shares under employee stock plans (in shares)	76,492	89,574	137,029
Issuance of shares under stock grant programs (in shares)	30,808	49,536	150,376
Issuance of shares under deferred compensation plans (in shares)	43,914	37,437	7,995

- Definition

Number of shares (or other type of equity) issued during the period as a result of any equity-based compensation plan other than an employee stock ownership plan (ESOP), net of any shares forfeited. Shares issued could result from the issuance of restricted stock, the exercise of stock options, stock issued under employee stock purchase plans, and/or other employee benefit plans.

+ References + Details

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
CASH FLOWS FROM OPERATING ACTIVITIES:
Net earnings	$ 45,804	$ 26,010	$ 5,913
Adjustments to reconcile net earnings attributable to controlling interest to net cash from operating activities:
Depreciation	31,091	30,461	30,804
Amortization of intangibles	2,473	2,918	5,183
Expense associated with share-based compensation arrangements	1,874	1,270	1,361
Excess tax benefits from share-based compensation arrangements	(112)	(75)	(36)
Expense associated with stock grant plans	58	97	167
Loss reserve on notes receivable	15	2,131	0
Deferred income taxes	4,453	2,526	(1,939)
Equity in earnings of investee	(201)	(79)	58
Net (gain) loss on sale or impairment of property, plant and equipment	297	(6,890)	2,490
Changes in:
Accounts receivable	(17,886)	(32,274)	(6,784)
Inventories	(42,287)	(45,529)	(4,496)
Accounts payable	6,756	16,281	(9,964)
Accrued liabilities and other	21,026	(2,568)	(11,242)
NET CASH FROM OPERATING ACTIVITIES	53,361	(5,721)	11,515
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property, plant and equipment	(40,023)	(30,344)	(32,932)
Proceeds from sale of property, plant and equipment	1,778	18,240	1,814
Acquisitions, net of cash received	(11,478)	(16,974)	0
Purchase of patents & product technology	(143)	(95)	(175)
Advances on notes receivable	(2,673)	(1,183)	(2,468)
Collections on notes receivable	2,814	2,839	472
Cash restricted as to use	6,111	(6,178)	10
Other, net	11	(528)	289
NET CASH FROM INVESTING ACTIVITIES	(43,603)	(34,223)	(32,990)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings (repayments) under revolving credit facilities	(11,090)	11,090	(2,109)
Repayment of long-term debt	0	(42,774)	(745)
Borrowings of long-term debt	0	75,000	0
Debt issuance costs	(46)	(266)	(946)
Proceeds from issuance of common stock	2,144	2,061	2,971
Purchase of additional noncontrolling interest	0	0	(402)
Distributions to noncontrolling interest	(1,460)	(871)	(1,413)
Capital contribution from noncontrolling interest	84	281	80
Dividends paid to shareholders	(8,166)	(7,905)	(7,818)
Excess tax benefits from share-based compensation arrangements	112	75	36
Other, net	0	4	32
NET CASH FROM FINANCING ACTIVITIES	(18,422)	36,695	(10,314)
Effect of exchange rate changes on cash	(62)	244	(259)
NET CHANGE IN CASH AND CASH EQUIVALENTS	(8,726)	(3,005)	(32,048)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR	7,647	10,652	42,700
CASH AND CASH EQUIVALENTS (OVERDRAFT), END OF PERIOD	(1,079)	7,647	10,652
SUPPLEMENTAL SCHEDULE OF CASH FLOW INFORMATION:
Interest paid	4,883	3,982	3,654
Income taxes paid	14,427	16,751	6,163
NON-CASH INVESTING ACTIVITIES
Accounts receivable exchanged for notes receivable	1,635	0	0
Notes receivable exchanged for property	3,900	0	0
NON-CASH FINANCING ACTIVITIES:
Common stock issued under deferred compensation plans	$ 1,800	$ 1,310	$ 246

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 28, 2013

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A.	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

OPERATIONS

We design, manufacture and market wood and wood-alternative products for retail building materials home centers and other retailers, structural lumber and other products for the manufactured housing industry, engineered wood components for the residential construction market, and specialty wood packaging and components and packing materials for various industries. We also provide framing services for the residential market and forming products for concrete construction. Our consumer products operations offer a large portfolio of outdoor living products, including wood composite decking, decorative balusters, post caps and plastic lattice. Its lawn and garden group offers an array of products, such as trellises and arches, to retailers nationwide.

PRINCIPLES OF CONSOLIDATION

The consolidated financial statements include our accounts and those of our wholly-owned and majority-owned subsidiaries and partnerships. In addition, we consolidate 50% owned entities over which we exercise control. Intercompany transactions and balances have been eliminated.

NONCONTROLLING INTEREST IN SUBSIDIARIES

Noncontrolling interest in results of operations of consolidated subsidiaries represents the noncontrolling shareholders' share of the income or loss of various consolidated subsidiaries. The noncontrolling interest reflects the original investment by these noncontrolling shareholders combined with their proportional share of the earnings or losses of these subsidiaries, net of distributions paid.

FISCAL YEAR

Our fiscal year is a 52 or 53 week period, ending on the last Saturday of December. Unless otherwise stated, references to 2013, 2012, and 2011 relate to the fiscal years ended December 28, 2013, December 29, 2012, and December 31, 2011, respectively. Fiscal years 2013 and 2012 were comprised of 52 weeks. Fiscal year 2011 was comprised of 53 weeks. This extra week added an additional $16 million in sales to 2011. An additional week of cost of goods sold and expenses in 2011 also impacted our results for 2012 compared to 2011.

FAIR VALUE DISCLOSURES OF FINANCIAL INSTRUMENTS

We follow ASC Topic 820, Fair Value Measurements and Disclosures, which provides a consistent definition of fair value, focuses on exit price, prioritizes the use of market-based inputs over entity-specific inputs for measuring fair value and establishes a three-tier hierarchy for fair value measurements. This topic requires fair value measurements to be classified and disclosed in one of the following three categories:

Level 1 — Financial instruments with unadjusted, quoted prices listed on active market exchanges.

Level 2 — Financial instruments lacking unadjusted, quoted prices from active market exchanges, including over-the-counter traded financial instruments. Financial instrument values are determined using prices for recently traded financial instruments with similar underlying terms and direct or indirect observational inputs, such as interest rates and yield curves at commonly quoted intervals.

Level 3 — Financial instruments not actively traded on a market exchange and there is little, if any, market activity. Values are determined using significant unobservable inputs or valuation techniques.

CASH AND CASH EQUIVALENTS

Cash and cash equivalents consist of cash and highly-liquid investments purchased with an original maturity of three months or less. There were no cash equivalents as of December 28, 2013 or December 29, 2012.

RESTRICTED CASH

Restricted cash consists of amounts required to be held for loss funding totaling $0.7 million and $0.5 million as of December 28, 2013 and December 29, 2012, respectively. In addition, as of December 29, 2012, restricted cash included amounts held in escrow for the purchase of the operating assets of Custom Caseworks, Inc. totaling $6.3 million.

ACCOUNTS RECEIVABLE AND ALLOWANCES

We perform periodic credit evaluations of our customers and generally do not require collateral. Accounts receivable are due under a range of terms we offer to our customers. Discounts are offered, in most instances, as an incentive for early payment.

We base our allowances related to receivables on historical credit and collections experience, and the specific identification of other potential problems, including the general economic climate. Actual collections can differ, requiring adjustments to the allowances. Individual accounts receivable balances are evaluated on a monthly basis, and those balances considered uncollectible are charged to the allowance.

The following table presents the activity in our accounts receivable allowances (in thousands):

				Additions
				Charged to
	Beginning			Costs and							Ending
	Balance			Expenses			Deductions*				Balance
Year Ended December 28, 2013:
Allowance for possible losses on accounts receivable		$	2,550		$	17,114		$	(17,604	)		$	2,060

Year Ended December 29, 2012:
Allowance for possible losses on accounts receivable		$	2,053		$	16,687		$	(16,190	)		$	2,550

Year Ended December 31, 2011:
Allowance for possible losses on accounts receivable		$	2,611		$	18,144		$	(18,702	)		$	2,053

* Includes accounts charged off, discounts given to customers and actual customer returns and allowances.

We record estimated sales returns, discounts, and other applicable adjustments as a reduction of net sales in the same period revenue is recognized.

Accounts receivable retainage amounts related to long term construction contracts totaled $8.3 million and $6.9 million as of December 28, 2013 and December 29, 2012, respectively. All amounts are expected to be collected within one year.

NOTES RECEIVABLE AND ALLOWANCES

We have written agreements to receive repayment of funds borrowed from us, consisting of principal as well as any accrued interest, at a specified future date. We record a valuation allowance relating to these agreements for the portion that is expected to be uncollectible. The current portion of notes receivable, net of allowance, totaled $0.8 million and $0.2 million at December 28, 2013 and December 29, 2012, respectively and are included in “Other Current Assets”. The long-term portion of notes receivable, net of allowance, totaled $5.1 million and $7.7 million at December 28, 2013 and December 29, 2012, respectively and are included in “Other Assets”. No allowance for possible losses on notes receivable existed at December 31, 2011.

The following table presents the activity in our notes receivable allowances (in thousands):

	Beginning Balance		Additions		Deductions			Ending Balance
Year Ended December 28, 2013: Allowance for possible losses on Notes receivable	$	3,226	$	887	$	(3,088	)	$	1,025
Year Ended December 29, 2012: Allowance for possible losses on Notes receivable	$	-	$	3,226	$	-		$	3,226

INVENTORIES

Inventories are stated at the lower of cost or market. The cost of inventories includes raw materials, direct labor, and manufacturing overhead. Cost is determined on a weighted average basis. Raw materials consist primarily of unfinished wood products expected to be manufactured or treated prior to sale, while finished goods represent various manufactured and treated wood products ready for sale. We have inventory on consignment at customer locations valued at $11.4 million as of December 28, 2013 and $10.9 million as of December 29, 2012.

PROPERTY, PLANT, AND EQUIPMENT

Property, plant, and equipment are stated at cost. Expenditures for renewals and betterments are capitalized, and maintenance and repairs are expensed as incurred. Amortization of assets held under capital leases is included in depreciation and amortized over the shorter of the estimated useful life of the asset or the lease term. Depreciation is computed principally by the straight-line method over the estimated useful lives of the assets as follows:

Land improvements	5 to 15 years
Buildings and improvements	15 to 31.5 years
Machinery, equipment and office furniture	3 to 10 years

LONG-LIVED ASSETS

In accordance with ASC 360, Property, Plant, and Equipment (“ASC 360”), when an indicator of potential impairment exists, we evaluate the recoverability of our long-lived assets by determining whether unamortized balances could be recovered through undiscounted future operating cash flows over the remaining lives of the assets. If the sum of the expected future cash flows was less than the carrying value of the assets, an impairment loss would be recognized for the excess of the carrying value over the fair value.

GOODWILL

In the second quarter of fiscal 2013, we changed our annual testing date for evaluating goodwill and indefinite-lived intangible asset impairment from the last day of the fiscal year to the first day of the Company’s fourth fiscal quarter for all reporting units and indefinite-lived intangible assets. This voluntary change in accounting method is preferable under the circumstances because it will allow us more time to complete the annual goodwill and indefinite-lived intangible asset impairment testing in advance of our year-end reporting. This change does not delay, accelerate or avoid an impairment charge. The change is not applied retrospectively as it is impracticable to do so because retrospective application would require application of significant estimates and assumptions with the use of hindsight. Accordingly, the change will be applied prospectively.

FOREIGN CURRENCY

Our foreign operations use the local currency as their functional currency. Accordingly, assets and liabilities are translated at exchange rates as of the balance sheet date and revenues and expenses are translated using weighted average rates, with translation adjustments included as a separate component of shareholders' equity. Gains and losses arising from re-measuring foreign currency transactions are included in earnings.

INSURANCE RESERVES

Our wholly-owned insurance captive, Ardellis Insurance Ltd.(“Ardellis”), was incorporated on April 21, 2001 under the laws of Bermuda and is licensed as a Class 2 insurer under the Insurance Act 1978 of Bermuda.

We are primarily self-insured for certain employee health benefits, and have self-funded retentions for general liability, automobile liability, property and workers' compensation. We are fully self-insured for environmental liabilities. The general liability, automobile liability, property, workers' compensation, and certain environmental liabilities are managed through Ardellis; the related assets and liabilities of which are included in the consolidated financial statements as of December 28, 2013 and December 29, 2012. Our policy is to accrue amounts equal to actuarially determined or internally computed liabilities. The actuarial and internal valuations are based on historical information along with certain assumptions about future events. Changes in assumptions for such matters as legal actions, medical cost trends, and changes in claims experience could cause these estimates to change in the future.

In addition to providing coverage for the Company, Ardellis provides Excess Loss Insurance (primarily medical and prescription drug) to certain third parties. As of December 28, 2013, Ardellis had nine such contracts in place. The contracts have specific and/or aggregate coverage loss limits based on the election of the third parties. Reserves associated with these contracts were $0.9 million at December 28, 2013 and $0.2 million at December 29, 2012, and are accrued based on third party actuarial valuations of the expected future liabilities.

INCOME TAXES

Deferred income tax assets and liabilities are computed for differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future. Such deferred income tax asset and liability computations are based on enacted tax laws and rates. Valuation allowances are established when necessary to reduce deferred income tax assets to the amounts expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred income tax assets and liabilities.

REVENUE RECOGNITION

Revenue for product sales is recognized at the time the product is shipped to the customer. Generally, title passes at the time of shipment. In certain circumstances, the customer takes title when the shipment arrives at the destination. However, our shipping process is typically completed the same day.

Performance on construction contracts is reflected in operations using percentage-of-completion accounting, under either the cost to cost or units of delivery methods, depending on the nature of the business at individual operations. Under percentage-of-completion using the cost to cost method, revenues and related earnings on construction contracts are measured by the relationships of actual costs incurred related to the total estimated costs. Under percentage-of-completion using the units of delivery method, revenues and related earnings on construction contracts are measured by the relationships of actual units produced related to the total number of units. Revisions in earnings estimates on the construction contracts are recorded in the accounting period in which the basis for such revisions becomes known. Projected losses on individual contracts are charged to operations in their entirety when such losses become apparent.

Our construction contracts are generally entered into with a fixed price and completion of the projects can range from 6 to 18 months in duration. Therefore, our operating results are impacted by, among many other things, labor rates and commodity costs. During the year, we update our estimated costs to complete our projects using current labor and commodity costs and recognize losses to the extent that they exist.

The following table presents the balances of percentage-of-completion accounts on December 28, 2013 and December 29, 2012 which are included in other current assets and other accrued liabilities, respectively (in thousands):

	2013		2012
Cost and Earnings in Excess of Billings	$	6,903	$	4,981
Billings in Excess of Cost and Earnings		2,858		2,020

SHIPPING AND HANDLING OF PRODUCT

Shipping and handling costs that are charged to and reimbursed by the customer are recognized as revenue. Costs incurred related to the shipment and handling of products are classified in cost of goods sold.

EARNINGS PER SHARE

The computation of earnings per share (“EPS”) is as follows (in thousands):

	December 28, 2013			December 29, 2012			December 31, 2011
Numerator:
Net earnings attributable to controlling interest	$	43,082		$	23,934		$	4,549
Adjustment for earnings allocated to non-vested restricted common stock		(412	)		(210	)		(38	)
Net earnings for calculating EPS	$	42,670		$	23,724		$	4,511
Denominator:
Weighted average shares outstanding		19,952			19,800			19,572
Adjustment for non-vested restricted common stock		(191	)		(173	)		(165	)
Shares for calculating basic EPS		19,761			19,627			19,407
Effect of dilutive stock options		54			6			126
Shares for calculating diluted EPS		19,815			19,633			19,533
Net earnings per share:
Basic	$	2.16		$	1.21		$	0.23
Diluted	$	2.15		$	1.21		$	0.23

No options were excluded from the computation of diluted EPS for 2013 or 2012. Options to purchase 105,000 shares of common stock were not included in the computation of diluted EPS for 2011, because the options' exercise prices were greater than the average market price of the common stock during the period and, therefore, would be antidilutive.

USE OF ACCOUNTING ESTIMATES

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements as well as the reported amounts of revenues and expenses during the reporting period. We believe our estimates to be reasonable; however, actual results could differ from these estimates.

RECENTLY ISSUED ACCOUNTING STANDARDS

In February 2013, the FASB issued ASU 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income (ASC Topic 220) (“ASU 2013-02”). ASU 2013-02 amends prior presentation of comprehensive income guidance. ASU 2013-02 requires that we report, in one place, the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required to be reclassified in its entirety to net income. Our adoption of the provisions of ASU 2013-02 in the first quarter of 2013 did not affect our consolidated financial position, results of operations or cash flows.

FAIR VALUE

12 Months Ended

Dec. 28, 2013

FAIR VALUE [Abstract]

FAIR VALUE

B	FAIR VALUE

We apply the provisions of ASC 820, Fair Value Measurements and Disclosures, to assets and liabilities measured at fair value. Assets and liabilities measured at fair value are as follows:

	December 28, 2013						December 29, 2012
(in thousands)	Quoted Prices in Active Markets (Level 1)		Prices with Other Observable Inputs (Level 2)		Total		Quoted Prices in Active Markets (Level 1)		Prices with Other Observable Inputs (Level 2)		Total
Recurring:
Money market funds	$	62		-	$	62	$	62		-	$	62
Mutual funds:
Domestic stock funds		813		-		813		613		-		613
International stock funds		586		-		586		500		-		500
Target funds		176		-		176		145		-		145
Bond funds		139		-		139		140		-		140
Total mutual funds		1,776		-		1,776		1,398		-		1,398
Non-Recurring:
Property, plant and equipment		-		-		-		-	$	1,600	$	1,600
Assets at fair value	$	1,776		-	$	1,776	$	1,460	$	1,600	$	3,060

We maintain money market and mutual funds in our non-qualified deferred compensation plan. These funds are valued at prices quoted in an active exchange market and are included in “Other Assets”. During our 2012 fourth quarter evaluation of the recoverability of our long-lived assets, we identified certain idle facilities which required an impairment loss for the excess of carrying value over the fair value, and as such were stated at fair value. The fair values of these long-lived property, plant and equipment assets are determined based on broker assessments of value, appraisals, or recent offers to acquire assets. We have elected not to apply the fair value option under ASC 825, Financial Instruments, to any of our financial instruments except for those expressly required by U.S. GAAP.

We do not maintain any Level 3 assets or liabilities that would be based on significant unobservable inputs.

- 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
-Paragraph 15C, 15D
-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

BUSINESS COMBINATIONS

12 Months Ended

Dec. 28, 2013

BUSINESS COMBINATIONS [Abstract]

BUSINESS COMBINATIONS

C	BUSINESS COMBINATIONS

We completed the following business combinations in fiscal 2013 and 2012, which were accounted for using the purchase method (in thousands). No business combinations were completed in fiscal 2011.

Company Name

Acquisition Date

Purchase Price

Intangible Assets

Net Tangible Assets

Operating

Segment

Business Description

SE Panel and Lumber Supply, LLC (“SE Panel”)

November 8, 2013

$2,181 (asset purchase)

2,181

Eastern Division

A distributor of Olympic Panel overlay concrete forming panels and commodity lumber products to the concrete forming and construction industries. Facility is located in South Daytona, FL. SE Panel had annual sales of $5.4 million.

Premier Laminating Services, Inc.

(“Premier Laminating”)

May 31, 2013

$696 (asset purchase)

250

446

Western Division

A business specialized in environmentally sustainable laminated wooden products. Facility is located in Perris, CA. Premier Laminating had annual sales of $6.2 million.

Millry Mill Company, Inc. (“Millry”)

February 28, 2013

$2,323 (asset purchase)

2,273

Eastern Division

A highly specialized export mill that produces rough dimension boards and lumber. Facility is located in Millry, AL. Millry had annual sales of $4.7 million.

Custom Caseworks, Inc. (“Custom Caseworks”)

December 31, 2012

$6,278 (asset purchase)

2,000

4,278

Western Division

A high-precision business-to-business manufacturer of engineered wood products in many commercial markets. Facility is located in Sauk Rapids, MN. Custom Caseworks had annual sales of $7 million.

Nepa Pallet and Container Co., Inc. (“Nepa”)

November 5, 2012

$16,175

(asset purchase)

1,350

14,825

Western Division

Manufactures pallets, containers and bins for agricultural and industrial customers. Facilities are located in Snohomish, Yakima and Wenatchee, WA. NEPA had trailing twelve month sales of $25 million.

MSR Forest Products, LLC

(“MSR”)

May 16, 2012

$3,208 (asset purchase)

1,164

2,044

Eastern Division

Supplies roof trusses and cut-to-size lumber to manufactured housing customers. Facilities are located in Haleyville, AL and Waycross, GA. MSR had annual sales of $10 million.

The intangible assets for each of the acquisitions were finalized and allocated to their respective identifiable intangible asset and goodwill accounts during 2013. This resulted in a $1.4 million reclassification from goodwill to amortizable intangible asset accounts.

At December 28, 2013, the amounts assigned to major intangible classes for the business combinations mentioned above are as follows (in thousands):

	Non-Compete Agreements		Customer Relationships		Goodwill		Goodwill - Tax Deductible
Premier Laminating	$	250		-		-		-
Millry		50		-		-		-
Custom Caseworks		220	$	620	$	1,160	$	1,160
Nepa		330		-		1,020		1,020
MSR		-		-		1,164		1,164

The business combinations mentioned above were not significant to our operating results individually or in aggregate, and thus pro forma results for 2013 and 2012 are not presented.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1490-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e7008-128479

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1486-128463

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1500-128463

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1524-128463

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
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-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e7000-128479

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4922-128472

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4934-128472

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
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-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4926-128472

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6996-128479

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1383-128463

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 88-16
-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 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph F4
-Subparagraph e
-Appendix F

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51, 52
-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 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 67-73
-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

NET LOSS (GAIN) ON DISPOSITION OF ASSETS, EARLY RETIRMENT AND OTHER IMPAIRMENT AND EXIT CHARGES

12 Months Ended

Dec. 28, 2013

NET LOSS (GAIN) ON DISPOSITION OF ASSETS, EARLY RETIRMENT AND OTHER IMPAIRMENT AND EXIT CHARGES [Abstract]

NET LOSS (GAIN) ON DISPOSITION OF ASSETS, EARLY RETIRMENT AND OTHER IMPAIRMENT AND EXIT CHARGES

D.	NET LOSS (GAIN) ON DISPOSITION OF ASSETS, EARLY RETIRMENT AND OTHER IMPAIRMENT AND EXIT CHARGES

We have long-lived assets that consist of certain vacant land and facilities we closed to better align manufacturing capacity with the prevailing business environment. The fair values were determined based on broker assessments of value, appraisals or recent offers to acquire assets. These and other idle assets were evaluated based on the requirements of ASC 360, which resulted in impairment and other exit charges included in “Net loss (gain) on disposition of assets, early retirement and other impairment and exit charges” for the years ended December 28, 2013, December 29, 2012 and December 31, 2011, respectively.

In the second quarter of 2012, we sold certain real estate in Fontana, CA, for approximately $12.1 million and recognized a pre-tax gain of approximately $7.2 million which is included in the Eastern and Western Division segment.

In the second quarter of 2011 our chief executive officer resigned and we entered into a consulting and non-competition agreement with him. We accrued for the present value of the future payments under the agreement totaling $2.6 million in June 2011 which is included in the Corporate segment.

GOODWILL AND OTHER INTANGIBLE ASSETS

12 Months Ended

Dec. 28, 2013

GOODWILL AND OTHER INTANGIBLE ASSETS [Abstract]

GOODWILL AND OTHER INTANGIBLE ASSETS

E.	GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill represents the excess of the purchase price over the fair value of net tangible and identifiable intangible assets of acquired businesses. Goodwill and intangible assets deemed to have indefinite lives are not amortized, but are subject to impairment tests at least annually in accordance with ASC 350, Intangibles-Goodwill and Other. We review the carrying amounts of goodwill and other non-amortizable intangibles by reporting unit to determine if such assets may be impaired. As the carrying amount of these assets are recoverable based upon a discounted cash flow and market approach analysis, no impairment was recognized.

The changes in the net carrying amount of goodwill by reporting segment for the years ended December 28, 2013 and December 29, 2012, are as follows (in thousands):

	Eastern and Western			Site-Built		All Other		Total
Balance as of December 25, 2011	$	123,311		$	21,720	$	9,671	$	154,702
Acquisitions		2,514			-		-		2,514
Other		2,100			-		-		2,100
Balance as of December 29, 2012		127,925			21,720		9,671		159,316
Acquisitions		1,160			-		-		1,160
Other		(330	)		-		-		(330	)
Balance as of December 28, 2013	$	128,755		$	21,720	$	9,671	$	160,146

Indefinite-lived intangible assets totaled $2.3 million as of December 28, 2013 and December 29, 2012.

The following amounts were included in other amortizable intangible assets, net as of December 28, 2013 and December 29, 2012 (in thousands):

	2013					2012
	Assets		Accumulated Amortization			Assets		Accumulated Amortization
Non-compete agreements	$	1,340	$	(514	)	$	3,730	$	(3,366	)
Customer relationships		9,480		(6,832	)		8,860		(5,465	)
Licensing agreements		4,589		(1,606	)		4,589		(1,147	)
Patents		3,393		(2,609	)		3,250		(2,350	)
Total	$	18,802	$	(11,561	)	$	20,429	$	(12,328	)

Amortization is computed principally by the straight-line method over the estimated useful lives of the intangible assets as follows:

Non-compete agreements	5 to 10 years
Customer relationship	5 to 8 years
Licensing agreements	10 years

Amortization expense of intangibles totaled $2.5 million, $2.9 million and $5.2 million in 2013, 2012 and 2011, respectively. The estimated amortization expense for intangibles for each of the five succeeding fiscal years is as follows (in thousands):

2014	$	2,184
2015		1,959
2016		954
2017		797
2018		535
Thereafter		812
Total	$	7,241

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

DEBT

12 Months Ended

Dec. 28, 2013

DEBT [Abstract]

DEBT

On December 17, 2012, we entered into an unsecured Note Purchase Agreement (the "Agreement") under which we issued our 3.89% Series 2012 A Senior Notes, due December 17, 2022, in the aggregate principal amount of $35 million and our 3.98% Series 2012 B Senior Notes, due December 17, 2024, in the aggregate principal amount of $40 million. Proceeds from the sale of the Series A Senior Notes and Series B Senior Notes were used to repay amounts due on our existing Series 2002-A Senior Notes, Tranche B totaling $40 million and our revolving credit facility.

On November 14, 2011, we entered into a five-year, $265 million unsecured revolving credit facility, which includes amounts reserved for letters of credit. Cash borrowings are charged interest based upon an index we elect, equal to the U.S. prime rate (in the case of borrowings in US Dollars), the Canadian prime rate as determined by the agent (in the case of borrowings in Canadian Dollars), or the Eurodollar rate (in the case of any borrowing, including foreign currency borrowings), in each case, plus a margin ranging from 110 to 165 basis points, determined based upon our financial performance. We are also charged a facility fee on the entire amount of the lending commitment, at a per annum rate ranging from 15 to 35 basis points, also determined based upon our performance.

Outstanding letters of credit extended on our behalf on December 28, 2013 aggregated $26.5 million, which includes approximately $9.8 million related to industrial development revenue bonds. Outstanding letters of credit extended on our behalf on December 29, 2012 aggregated $28.7 million, which includes approximately $9.8 million related to industrial development revenue bonds. Letters of credit have one year terms and include an automatic renewal clause. The letters of credit related to industrial development revenue bonds are charged an annual interest rate ranging from 110 to 165 basis points, based upon our financial performance. The letters of credit related to workers’ compensation are charged an annual interest rate of 75 basis points

Long-term debt obligations are summarized as follows on December 28, 2013 and December 29, 2012 (amounts in thousands):

	2013		2012

Series 2012 Senior Notes Tranche A, due on December 17,2022, interest payable semi-annually at 3.89%	$	35,000	$	35,000
Series 2012 Senior Notes Tranche B, due on December 17,2024, interest payable semi-annually at 3.98%		40,000		40,000
Revolving credit facility totaling $265 million due on November 14, 2016,interest payable monthly at a floating rate (1.27% on December 29,2012)		-		11,090
Series 1999 Industrial Development Revenue Bonds, due on August 1, 2029, interest payable monthly at a floating rate (0.19% on December 28, 2013 and 0.35% on December 29, 2012)		3,300		3,300
Series 2000 Industrial Development Revenue Bonds, due on October 1, 2020, interest payable monthly at a floating rate (0.30% on December 28, 2013 and 0.46% on December 29, 2012)		2,700		2,700
Series 2001 Industrial Development Revenue Bonds Series 2002 Industrial Development Revenue Bonds, due on December 1, 2022, interest payable monthly at a floating rate (0.29% on December 28, 2013 and 0.45% on December 29, 2012)		3,700		3,700
		84,700		95,790
Less current portion		-		-
Long-term portion	$	84,700	$	95,790

Financial covenants on the unsecured revolving credit facility and unsecured notes include minimum interest coverage tests and a maximum leverage ratio. The agreements also restrict the amount of additional indebtedness we may incur and the amount of assets which may be sold. We were within all of our lending requirements on December 28, 2013 and December 29, 2012.

On December 28, 2013, the principal maturities of long-term debt and capital lease obligations are as follows (in thousands):

2014	$	-
2015		-
2016		-
2017		-
2017		-
Thereafter	$	84,700
	$	84,700

On December 28, 2013, the estimated fair value of our long-term debt, including the current portion, was $79.9 million. The estimated fair value is based on rates anticipated to be available to us for debt with similar terms and maturities.

- 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

LEASES

12 Months Ended

Dec. 28, 2013

LEASES [Abstract]

LEASES

We lease certain real estate under operating lease agreements with original terms ranging from one to ten years. We are required to pay real estate taxes and other occupancy costs under these leases. Certain leases carry renewal options of five to fifteen years. We also lease motor vehicles, equipment, and an aircraft under operating lease agreements for periods of one to ten years. Future minimum payments under non-cancelable operating leases on December 28, 2013 are as follows (in thousands):

	Operating
	Leases
2014	$	4,235
2015		2,115
2016		1,384
2017		976
2018		884
Thereafter		564
Total minimum lease payments	$	10,158

Rent expense was approximately $5.2 million, $6.9 million, and $9.6 million in 2013, 2012, and 2011, respectively.

- Definition

The entire disclosure for lessee entity's leasing arrangements including, but not limited to, all of the following: (a.) The basis on which contingent rental payments are determined, (b.) The existence and terms of renewal or purchase options and escalation clauses, (c.) Restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing.

+ References + Details

DEFERRED COMPENSATION

12 Months Ended

Dec. 28, 2013

DEFERRED COMPENSATION [Abstract]

DEFERRED COMPENSATION

H.	DEFERRED COMPENSATION

We have a program whereby certain executives irrevocably elected to defer receipt of certain compensation in 1985 through 1988. Deferred compensation payments to these executives will commence upon their retirement. We purchased life insurance on such executives, payable to us in amounts which, if assumptions made as to mortality experience, policy dividends, and other factors are realized, will accumulate cash values adequate to reimburse us for all payments for insurance and deferred compensation obligations. In the event cash values are not sufficient to fund such obligations, the program allows us to reduce benefit payments to such amounts as may be funded by accumulated cash values. The deferred compensation liabilities and related cash surrender value of life insurance policies totaled $2.0 million on December 28, 2013 and December 29, 2012 and are included "Other Liabilities" and "Other Assets," respectively.

We also maintain a non-qualified deferred compensation plan (the "Plan") for the benefit of senior management employees who may elect to defer a portion of their annual bonus payments and salaries. The Plan provides investment options similar to our 401(k) plan, including our stock. The investment in our stock is funded by the issuance of shares to a Rabbi trust, and may only be distributed in kind. Assets held by the Plan totaled approximately $1.8 million and $1.5 million on December 28, 2013 and December 29, 2012, respectively, and are included in "Other Assets." Related liabilities totaled $8.4 million and $6.7 million on December 28, 2013 and December 29, 2012, respectively, and are included in "Other Liabilities" and "Shareholders' Equity." Assets associated with the Plan are recorded at fair market value. The related liabilities are recorded at fair market value, with the exception of obligations associated with investments in our stock which are recorded at the market value on the date of deferral.

COMMON STOCK

12 Months Ended

Dec. 28, 2013

COMMON STOCK [Abstract]

COMMON STOCK

I.	COMMON STOCK

In April 2002, our shareholders approved the 2002 Employee Stock Purchase Plan ("Stock Purchase Plan") to succeed the Employee Stock Purchase Plan originally approved in 1994. In April 2008, our shareholders authorized additional shares to be allocated to the Stock Purchase Plan and extended the term of the Stock Purchase Plan to 2018. The plan allows eligible employees to purchase shares of our stock at a share price equal to 85% of fair market value on the purchase date. We have expensed the fair value of the compensation associated with these awards, which approximates the discount. The amount of expense is nominal.

In April 1994, our shareholders approved the Directors’ Retainer Stock Plan ("Stock Retainer Plan"). In April 2007, our shareholders authorized additional shares to be distributed pursuant to this plan. The Stock Retainer Plan allows eligible members of the Board of Directors to defer their retainer fees and receive shares of our stock at the time of their retirement, disability or death. The number of shares to be received is equal to the amount of the retainer fee deferred multiplied by 110%, divided by the fair market value of a share of our stock at the time of deferral. The number of shares is increased by the amount of dividends paid on the Company’s common stock. We recognized expense for this plan of $0.4 million in 2013 and $0.5 million in each of 2012 and 2011.

On April 15, 2010, our shareholders approved an amended and restated Long Term Stock Incentive Plan (the "LTSIP”). The LTSIP reserves 1,000,000 shares, plus a balance of unused shares from prior plans of approximately 1.6 million shares, plus an annual increase of no more than 200,000 shares per year which may be added on the date of the annual meeting of shareholders. The LTSIP provides for the granting of stock options, reload options, stock appreciation rights, restricted stock, performance shares and other stock-based awards.

A summary of the transactions under the stock option plans is as follows:

	Stock Under Option			Weighted- Average Exercise Price Per Share		Average Remaining Contractual Term		Aggregate Intrinsic Value
Outstanding at December 25, 2010		359,997			24.04		2.35		5,012,758
Exercised		(122,517	)		21.33				1,153,067
Forfeited or expired		(46,146	)		20.57
Outstanding at December 31, 2011		191,334			26.60		1.83		872,441
Exercised		(79,550	)		21.82				970,698
Forfeited or expired		(1,678	)		21.84
Outstanding at December 29, 2012		110,106			30.13		1.64		845,915
Exercised		(77,632	)		29.49				1,221,004
Forfeited or expired		-			-				-
Outstanding at December 28, 2013		32,474			31.65		1.55		661,674
Vested or expected to vest at December 28, 2013		(31,000	)		31.70
Exercisable at December 28, 2013		1,474		$	30.64		0.59	$	31,529

The unrecognized compensation expense for stock options is nominal for 2013, 2012 or 2011.

A summary of the nonvested restricted stock awards granted under the LTSIP is as follows:

	Restricted Awards			Weighted- Average Grant Date Fair Value		Unrecognized Compensation Expense (in millions)		Weighted- Average Period to Recognize Expense
Nonvested at December 25, 2010		219,794		$	28.17	$	2.8	2.30 years
Granted		71,950			38.19
Vested		(113,244	)		29.13
Forfeited		(15,500	)		30.12
Nonvested at December 31, 2011		163,000			31.75		3.4	3.37 years
Granted		37,433			35.05
Vested		(859	)		29.72
Forfeited		(12,965	)		30.35
Nonvested at December 29, 2012		186,609			32.22		3.2	2.68 years
Granted		36,481			40.58
Vested		(9,955	)		40.58
Forfeited		(6,715	)		31.96
Nonvested at December 28, 2013		206,420		$	32.52	$	2.9	2.00 years

Under the Stock Purchase Plan and LTSIP, we recognized share-based compensation expense of $1.9 million, $1.3 million, and $1.4 million and the related total income tax benefits of $0.4 million, $0.5 million, and $0.5 million in 2013, 2012 and 2011, respectively.

In 2013, 2012 and 2011, cash received from option exercises and share issuances under our plans was $2.1 million, $2.0 million and $3.0 million, respectively. The actual tax benefit realized in 2013, 2012 and 2011 for the tax deductions from option exercises totaled $0.3 million, $0.8 million and $0.7 million, respectively.

On November 14, 2001, the Board of Directors approved a share repurchase program (which succeeded a previous program) allowing us to repurchase up to 2.5 million shares of our common stock. On October 14, 2010, our Board authorized an additional 2 million shares to be repurchased under our share repurchase program. We repurchased 144,900 shares under this program in 2010. As of December 28, 2013, the cumulative total authorized shares available for repurchase is approximately 3.0 million shares.

- 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
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
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-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-SubTopic 10
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-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

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
-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 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

RETIREMENT PLANS

12 Months Ended

Dec. 28, 2013

RETIREMENT PLANS [Abstract]

RETIREMENT PLANS

J.	RETIREMENT PLANS

We have a profit sharing and 401(k) plan for the benefit of substantially all of our employees, excluding the employees of certain wholly-owned subsidiaries. Amounts contributed to the plan are made at the discretion of the Board of Directors. We matched 25% of employee contributions in 2013 and 2012, on a discretionary basis, totaling $1.7 million and $1.6 million, respectively. The basis for matching contributions may not exceed the lesser of 6% of the employee's annual compensation or the IRS limitation.

On July 14, 2011, the compensation committee of the board of directors approved a retirement plan for officers whereby we will pay, upon retirement, benefits totaling 150% of the officer’s highest base salary in the three years immediately preceding separation from service plus health care benefits for a specified period of time if certain eligibility requirements are met. Approximately $4.0 million and $3.4 million are accrued in “Other Liabilities” for this plan at December 28, 2013 and December 29, 2012, respectively.

- 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
-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 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph 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 4: 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.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-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 03-2
-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 7: 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 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph q
-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 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 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 8
-Subparagraph m
-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 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
-Publisher FASB
-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

INCOME TAXES

12 Months Ended

Dec. 28, 2013

INCOME TAXES [Abstract]

INCOME TAXES

K.	INCOME TAXES

Income tax provisions for the years ended December 28, 2013, December 29, 2012, and December 31, 2011 are summarized as follows (in thousands):


	2013		2012		2011
Currently Payable:
Federal	$	12,683	$	5,167	$	453
State and local		3,381		2,160		1,419
Foreign		3,928		3,123		3,000
		19,992		10,450		4,872
Net Deferred:
Federal		3,696		3,464		(1,884	)
State and local		600		946		(137	)
Foreign		166		194		23
		4,462		4,604		(1,998	)
	$	24,454	$	15,054	$	2,874

The components of earnings before income taxes consist of the following:

	2013			2012			2011

U.S.		$	59,334		$	31,768		$	328
Foreign			10,924			9,296			8,459
Total		$	70,258		$	41,064		$	8,787

The effective income tax rates are different from the statutory federal income tax rates for the following reasons:

	2013			2012			2011
Statutory federal income tax rate		35.0	%		35.0	%		34.0	%
State and local taxes (net of federal benefits)		4.2			5.2			8.2
Effect of noncontrolling owned interest in earnings of partnerships		(0.3	)		(0.5	)		(3.0	)
Manufacturing deduction		(2.0	)		(1.6	)		(1.9	)
Tax credits, including foreign tax credit		(2.5	)		(1.2	)		(15.4	)
Change in valuation allowance		-			-			-
Change in uncertain tax positions reserve		0.6			(1.0	)		0.4
Foreign rate differential		0.3			0.7			0.4
Other permanent differences		0.6			1.1			4.9
Other, net		(1.1	)		(1.1	)		4.9
Effective income tax rate		34.8	%		36.6	%		32.5	%

Temporary differences which give rise to deferred income tax assets and (liabilities) on December 28, 2013 and December 29, 2012 are as follows (in thousands):

	2013			2012
Employee benefits	$	7,698		$	7,295
Net operating loss carryforwards		1,136			1,780
Foreign subsidiary capital loss carryforward		628			671
Other tax credits		2,141			1,494
Inventory		113			838
Reserves on receivables		1,011			1,193
Accrued expenses		4,470			2,995
Other, net		3,172			2,673
Gross deferred income tax assets		20,369			18,939
Valuation allowance		(1,021	)		(859	)
Deferred income tax assets		19,348			18,080

Depreciation		(21,114	)		(18,248	)
Intangibles		(15,269	)		(12,781	)
Other, net		(1,522	)		(1,010	)
Deferred income tax liabilities		(37,905	)		(32,039	)
Net deferred income tax liability	$	(18,557	)	$	(13,959	)

The valuation allowance consists of a capital loss carryforward we have for a wholly-owned subsidiary, Universal Forest Products of Canada, Inc. Based upon the business activity and the nature of the assets of this subsidiary, our ability to realize a future benefit from this loss carryforward is in doubt, therefore we have established an allowance for the entire amount of the future benefit. The loss has an unlimited carryforward and therefore will not expire unless there is a change in control of the subsidiary.

- 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-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 Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-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

ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES

12 Months Ended

Dec. 28, 2013

ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES [Abstract]

ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES

L.	ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES

ASC 740, Income Taxes (“ASC 740”) clarifies the accounting for income taxes by prescribing the minimum recognition threshold a tax position is required to meet before being recognized in the financial statements. ASC 740 also provides guidance on derecognition, measurement, classification, interest and penalties, and disclosure requirements.

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):

	2013			2012			2011
Gross unrecognized tax benefits beginning of year	$	1,531		$	1,837		$	1,253
Increase in tax positions for prior years		230			1			225
Increase in tax positions for current year		481			68			391
Settlements with taxing authorities		-			(137	)		-
Lapse in statute of limitations		(319	)		(238	)		(32	)
Gross unrecognized tax benefits end of year	$	1,923		$	1,531		$	1,837

Our effective tax rate would have been affected by the unrecognized tax benefits had this amount been recognized as a reduction to income tax expense.

We recognized interest and penalties for unrecognized tax benefits in our provision for income taxes. The liability for unrecognized tax benefits included accrued interest and penalties of $0.2 million, $0.2 million and $0.3 million at December 28, 2013, December 29, 2012 and December 31, 2011, respectively.

We file income tax returns in the United States and in various state, local and foreign jurisdictions. The federal and a majority of state and foreign jurisdictions are no longer subject to income tax examinations for years before 2010. A number of routine state and local examinations are currently ongoing. Due to the potential for resolution of state examinations, and the expiration of various statutes of limitation, and new positions that may be taken, it is reasonably possible that the amounts of unrecognized tax benefits could change in the next twelve months.

COMMITMENTS, CONTINGENCIES, AND GUARANTEES

12 Months Ended

Dec. 28, 2013

COMMITMENTS, CONTINGENCIES, AND GUARANTEES [Abstract]

COMMITMENTS, CONTINGENCIES, AND GUARANTEES

M.	COMMITMENTS, CONTINGENCIES, AND GUARANTEES

We are self-insured for environmental impairment liability, including certain liabilities which are insured through a wholly owned subsidiary, Ardellis Insurance Ltd., a licensed captive insurance company.

We own and operate a number of facilities throughout the United States that chemically treat lumber products. In connection with the ownership and operation of these and other real properties, and the disposal or treatment of hazardous or toxic substances, we may, under various federal, state, and local environmental laws, ordinances, and regulations, be potentially liable for removal and remediation costs, as well as other potential costs, damages, and expenses. Environmental reserves, calculated with no discount rate, have been established to cover remediation activities at our affiliates’ wood preservation facilities in Stockertown, PA; Elizabeth City, NC; Auburndale, FL; Janesville, WI; and Medley, FL. In addition, a reserve was established for our affiliate’s facility in Thornton, CA to remove certain lead containing materials which existed on the property at the time of purchase. During 2009, a subsidiary entered into a consent order with the State of Florida to conduct additional testing at the Auburndale, FL facility. We admitted no liability and the costs are not expected to be material.

On a consolidated basis, we have reserved approximately $3.5 million on December 28, 2013 and December 29, 2012, representing the estimated costs to complete future remediation efforts. These amounts have not been reduced by an insurance receivable.

In 2012, we recorded a $2.3 million loss contingency for a Canadian anti-dumping duty. The Canadian government has imposed retroactive assessments for antidumping and countervailing duties tied to certain extruded aluminum products imported from China. An additional $0.6 million was recorded during 2013. We continue to work with the government to clarify the applicability of these rules to our products.

During 2013, we accrued $0.9 million related to anti-dumping duty assessments estimated on plywood and steel nails imported from China. We continue to work with US Customs and Border Protection to mitigate potential charges. This duty is unrelated to the 2013 duty assessment disclosed above.

We are currently undergoing an unclaimed property audit with the state of Michigan covering the period July 1, 1994 to present. We anticipate that the audit will be completed during 2014 and do not expect it to result in a material loss.

In addition, on December 28, 2013, we were parties either as plaintiff or a defendant to a number of lawsuits and claims arising through the normal course of our business. In the opinion of management, our consolidated financial statements will not be materially affected by the outcome of these contingencies and claims.

On December 28, 2013, we had outstanding purchase commitments on capital projects of approximately $4.2 million.

We provide a variety of warranties for products we manufacture. Historically, warranty claims have not been material. We distribute products manufactured by other companies, some of which are no longer in business. While we do not warrant these products, we have received claims as a distributor of these products when the manufacturer no longer exists or has the ability to pay. Historically, these costs have not had a material affect on our consolidated financial statements.

In certain cases we supply building materials and labor to site-built construction projects or we jointly bid on contracts with framing companies for such projects. In some instances we are required to post payment and performance bonds to insure the owner that the products and installation services are completed in accordance with our contractual obligations. We have agreed to indemnify the surety for claims made against the bonds. As of December 28, 2013, we had approximately $24.2 million in outstanding payment and performance bonds, which expire during the next two years. In addition, approximately $17.7 million in payment and performance bonds are outstanding for completed projects which are still under warranty.

On December 28, 2013 we had outstanding letters of credit totaling $26.5 million, primarily related to certain insurance contracts and industrial development revenue bonds described further below.

In lieu of cash deposits, we provide irrevocable letters of credit in favor of our insurers to guarantee our performance under certain insurance contracts. We currently have irrevocable letters of credit outstanding totaling approximately $16.7 million for these types of insurance arrangements. We have reserves recorded on our balance sheet, in accrued liabilities, that reflect our expected future liabilities under these insurance arrangements.

We are required to provide irrevocable letters of credit in favor of the bond trustees for all of the industrial development revenue bonds that we have issued. These letters of credit guarantee principal and interest payments to the bondholders. We currently have irrevocable letters of credit outstanding totaling approximately $9.8 million related to our outstanding industrial development revenue bonds. These letters of credit have varying terms but may be renewed at the option of the issuing banks.

Certain wholly owned domestic subsidiaries have guaranteed the indebtedness of Universal Forest Products, Inc. in certain debt agreements, including the Series 2012 Senior Notes and our revolving credit facility. The maximum exposure of these guarantees is limited to the indebtedness outstanding under these debt arrangements and this exposure will expire concurrent with the expiration of the debt agreements.

Many of our wood treating operations utilize "Subpart W" drip pads, defined as hazardous waste management units by the EPA. The rules regulating drip pads require that the pad be “closed” at the point that it is no longer intended to be used for wood treating operations or to manage hazardous waste. Closure involves identification and disposal of contaminants which are required to be removed from the facility. The cost of closure is dependent upon a number of factors including, but not limited to, identification and removal of contaminants, cleanup standards that vary from state to state, and the time period over which the cleanup would be completed. Based on our present knowledge of existing circumstances, it is considered probable that these costs will approximate $0.6 million. As a result, this amount is recorded in other long-term liabilities on December 28, 2013.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Subparagraph (SX 210.5-02.25)
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-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 5
-Paragraph 9, 10, 11, 12
-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

CONSULTING & NON-COMPETE AGREEMENTS

12 Months Ended

Dec. 28, 2013

CONSULTING & NON COMPETE AGREEMENTS [Abstract]

CONSULTING & NON-COMPETE AGREEMENTS

N.	CONSULTING & NON-COMPETE AGREEMENTS

On June 20, 2011 we entered into a consulting and non-compete agreement with our former CEO which provides for monthly payments through December 2015 that began upon resignation from Universal Forest Products, Inc. All amounts were fully accrued and vested on the date of resignation. The present value of these payments totaled approximately $1.2 million and $1.8 million at December 28, 2013 and December 29, 2012, respectively, and is accrued in other liabilities.

SEGMENT REPORTING

12 Months Ended

Dec. 28, 2013

SEGMENT REPORTING [Abstract]

SEGMENT REPORTING

O.	SEGMENT REPORTING

ASC 280, Segment Reporting (“ASC 280”) defines operating segments as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance.

Our operating segments consist of the Eastern, Western, Site-Built, Consumer Products, Pinelli Universal and Distribution divisions. In accordance with ASC 280, due to the similar economic characteristics, nature of products, distribution methods, and customers, we have aggregated our Eastern and Western operating segments into one reportable segment. The Site-Built division is considered a separate reportable segment. Our other divisions do not collectively form a reportable segment because their respective operations are dissimilar and they do not meet the applicable quantitative requirements. These operations have been included in the “All Other” column of the table below. The “Corporate” column includes unallocated administrative costs.

	2013
	Eastern and Western Divisions		Site-Built		All Other			Corporate			Total
Net sales to outside customers	$	1,987,751	$	272,114	$	210,583		$	-		$	2,470,448
Intersegment net sales		86,050		15,918		11,798			-			113,766
Interest expense		404		-		-			4,447			4,851
Amortization expense		1,424		-		1,049			-			2,473
Depreciation expense		18,617		2,284		4,520			5,670			31,091
Segment earnings from operations		79,419		7,947		(2,366	)		(10,732	)		74,268
Segment assets		642,652		103,227		99,464			71,644			916,987
Capital expenditures		23,159		2,310		6,285			8,269			40,023

	2012
	Eastern and Western Divisions		Site-Built		All Other			Corporate			Total
Net sales to outside customers	$	1,635,178	$	222,824	$	196,931		$	-		$	2,054,933
Intersegment net sales		62,806		20,396		12,724			-			95,926
Interest expense		373		-		51			3,629			4,053
Amortization expense		1,667		-		1,251			-			2,918
Depreciation expense		17,762		2,054		4,286			6,359			30,461
Segment earnings from operations		60,573		1,299		(11,316	)		(6,028	)		44,528
Segment assets		588,567		102,923		103,309			65,741			860,540
Capital expenditures		15,411		830		11,967			2,136			30,344

	2011
	Eastern and Western Divisions		Site-Built			All Other			Corporate			Total
Net sales to outside customers	$	1,486,058	$	183,120		$	153,158		$	-		$	1,822,336
Intersegment net sales		77,858		24,907			28,636			-			131,401
Interest expense		440		154			-			3,138			3,732
Amortization expense		3,571		-			1,612			-			5,183
Depreciation expense		19,036		2,380			3,240			6,148			30,804
Segment earnings from operations		28,198		(6,349	)		(8,731	)		(1,107	)		12,011
Segment assets		520,506		87,160			82,993			73,348			764,007
Capital expenditures		14,870		1,007			8,856			8,199			32,932

In 2013, 2012, and 2011, 17%, 18%, and 23% of net sales, respectively, were to a single customer.

Information regarding principal geographic areas was as follows (in thousands):

	2013						2012						2011
	Net Sales			Long-Lived Tangible Assets			Net Sales			Long-Lived Tangible Assets			Net Sales			Long-Lived Tangible Assets
United States		$	2,410,313		$	233,237		$	2,005,740		$	222,272		$	1,779,909		$	221,269
Foreign			60,135			16,260			49,193			17,097			42,427			16,578
Total		$	2,470,448		$	249,497		$	2,054,933		$	239,369		$	1,822,336		$	237,847

Sales generated in Canada and Mexico are primarily to customers in the United States of America.

The following table presents, for the periods indicated, our percentage of value-added and commodity-based sales to total sales.

	Value-Added			Commodity-Based
2013		58.1	%		41.9	%
2012		58.7	%		41.3	%
2011		58.8	%		41.2	%

Value-added product sales consist of fencing, decking, lattice, and other specialty products sold to the retail building materials market, specialty wood packaging, engineered wood components, and wood-alternative products. Engineered wood components include roof trusses, wall panels, and floor systems. Wood-alternative products consist primarily of composite wood and plastics. Although we consider the treatment of dimensional lumber with certain chemical preservatives a value-added process, treated lumber is not presently included in the value-added sales totals. Commodity-based product sales consist primarily of remanufactured lumber and preservative treated lumber.

The following table presents, for the periods indicated, our gross sales (in thousands) by major product classification.

	Years Ended
	December 28,			December 29,			December 31,
	2013			2012			2011
Value-Added Sales
Trusses – residential, modular and manufactured housing	$	238,093		$	185,939		$	148,715
Fencing		120,765			125,887			145,486
Decking and railing – composite, wood and other		131,102			123,935			126,832
Turn-key framing and installed sales		159,811			137,633			120,317
Industrial packaging and components		251,224			199,595			174,057
Engineered wood products (eg. LVL; i-joist)		60,335			50,703			41,313
Manufactured brite and other lumber		64,465			56,991			49,355
Wall panels		36,908			23,584			19,049
Outdoor DIY products (eg. stakes; landscape ties)		47,251			38,916			40,716
Construction and building materials (eg. door packages; drywall)		162,362			125,446			94,768
Lattice – plastic and wood		38,959			38,005			42,792
Manufactured brite and other panels		80,335			61,013			39,772
Siding, trim and moulding		29,157			24,996			20,088
Hardware		16,295			13,350			12,094
Manufactured treated lumber		11,183			11,566			11,749
Manufactured treated panels		5,882			6,336			5,418
Other		106			54			94
Total Value-Added Sales		1,454,233			1,223,949			1,092,615

Commodity-Based Sales
Non-manufactured brite and other lumber		421,071			348,083			304,070
Non-manufactured treated lumber		349,156			285,929			285,340
Non-manufactured brite and other panels		239,641			194,144			144,236
Non-manufactured treated panels		30,450			25,782			23,386
Other		9,361			8,118			7,767
Total Commodity-Based Sales		1,049,679			862,056			764,799
Total Gross Sales		2,503,912			2,086,005			1,857,414
Sales allowances		(33,464	)		(31,072	)		(35,078	)
Total Net Sales		2,470,448			2,054,933		$	1,822,336

- 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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

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Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-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

QUARTERLY FINANCIAL INFORMATION (UNAUDITED)

12 Months Ended

Dec. 28, 2013

QUARTERLY FINANCIAL INFORMATION (UNAUDITED) [Abstract]

QUARTERLY FINANCIAL INFORMATION (UNAUDITED)

P.	QUARTERLY FINANCIAL INFORMATION (UNAUDITED)

The following table sets forth selected financial information for all of the quarters, each consisting of 13 weeks during the years ended December 28, 2013 and December 29, 2012 (in thousands, except per share data):

	First				Second				Third				Fourth
	2013		2012		2013		2012		2013		2012		2013		2012
Net sales	$	554,494	$	457,111	$	738,436	$	593,693	$	651,780	$	533,366	$	525,738	$	470,763
Gross profit		57,818		53,666		80,216		72,075		78,289		55,227		64,229		44,142
Net earnings (loss)		5,756		4,386		16,373		18,010		15,015		4,756		8,660		(1,141	)
Net earnings (loss) attributable to controlling interest		5,224		4,155		15,772		17,509		14,091		4,198		7,995		(1,927	)
Basic earnings (loss) per share		0.26		0.21		0.79		0.88		0.71		0.21		0.40		(0.10	)
Diluted earnings (loss) per share		0.26		0.21		0.79		0.88		0.71		0.21		0.40		(0.10	)

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References + Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 28, 2013

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

PRINCIPLES OF CONSOLIDATION

NONCONTROLLING INTEREST IN SUBSIDIAIRIES

NONCONTROLLING INTEREST IN SUBSIDIARIES

FISCAL YEAR

FAIR VALUE DISCLOSURES OF FINANCIAL INSTRUMENTS

Level 1 — Financial instruments with unadjusted, quoted prices listed on active market exchanges.

CASH AND CASH EQUIVALENTS

RESTRICTED CASH

ACCOUNTS RECEIVABLE AND ALLOWANCES

The following table presents the activity in our accounts receivable allowances (in thousands):

				Additions
				Charged to
	Beginning			Costs and							Ending
	Balance			Expenses			Deductions*				Balance
Year Ended December 28, 2013:
Allowance for possible losses on accounts receivable		$	2,550		$	17,114		$	(17,604	)		$	2,060

Year Ended December 29, 2012:
Allowance for possible losses on accounts receivable		$	2,053		$	16,687		$	(16,190	)		$	2,550

Year Ended December 31, 2011:
Allowance for possible losses on accounts receivable		$	2,611		$	18,144		$	(18,702	)		$	2,053

* Includes accounts charged off, discounts given to customers and actual customer returns and allowances.

We record estimated sales returns, discounts, and other applicable adjustments as a reduction of net sales in the same period revenue is recognized.

NOTES RECEIVABLE AND ALLOWANCES

The following table presents the activity in our notes receivable allowances (in thousands):

	Beginning Balance		Additions		Deductions			Ending Balance
Year Ended December 28, 2013: Allowance for possible losses on Notes receivable	$	3,226	$	887	$	(3,088	)	$	1,025
Year Ended December 29, 2012: Allowance for possible losses on Notes receivable	$	-	$	3,226	$	-		$	3,226

INVENTORIES

PROPERTY, PLANT, AND EQUIPMENT

Land improvements	5 to 15 years
Buildings and improvements	15 to 31.5 years
Machinery, equipment and office furniture	3 to 10 years

	2013		2012
Cost and Earnings in Excess of Billings	$	6,903	$	4,981
Billings in Excess of Cost and Earnings		2,858		2,020

SHIPPING AND HANDLING OF PRODUCT

EARNINGS PER SHARE

The computation of earnings per share (“EPS”) is as follows (in thousands):

	December 28, 2013			December 29, 2012			December 31, 2011
Numerator:
Net earnings attributable to controlling interest	$	43,082		$	23,934		$	4,549
Adjustment for earnings allocated to non-vested restricted common stock		(412	)		(210	)		(38	)
Net earnings for calculating EPS	$	42,670		$	23,724		$	4,511
Denominator:
Weighted average shares outstanding		19,952			19,800			19,572
Adjustment for non-vested restricted common stock		(191	)		(173	)		(165	)
Shares for calculating basic EPS		19,761			19,627			19,407
Effect of dilutive stock options		54			6			126
Shares for calculating diluted EPS		19,815			19,633			19,533
Net earnings per share:
Basic	$	2.16		$	1.21		$	0.23
Diluted	$	2.15		$	1.21		$	0.23

USE OF ACCOUNTING ESTIMATES

RECENTLY ISSUED ACCOUNTING STANDARDS

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 28, 2013

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Accounts Receivable Allowances

The following table presents the activity in our accounts receivable allowances (in thousands):

				Additions
				Charged to
	Beginning			Costs and							Ending
	Balance			Expenses			Deductions*				Balance
Year Ended December 28, 2013:
Allowance for possible losses on accounts receivable		$	2,550		$	17,114		$	(17,604	)		$	2,060

Year Ended December 29, 2012:
Allowance for possible losses on accounts receivable		$	2,053		$	16,687		$	(16,190	)		$	2,550

Year Ended December 31, 2011:
Allowance for possible losses on accounts receivable		$	2,611		$	18,144		$	(18,702	)		$	2,053

* Includes accounts charged off, discounts given to customers and actual customer returns and allowances.

Notes Receivable Allowances

The following table presents the activity in our notes receivable allowances (in thousands):

	Beginning Balance		Additions		Deductions			Ending Balance
Year Ended December 28, 2013: Allowance for possible losses on Notes receivable	$	3,226	$	887	$	(3,088	)	$	1,025
Year Ended December 29, 2012: Allowance for possible losses on Notes receivable	$	-	$	3,226	$	-		$	3,226

Estimated Useful Lives of Property, Plant, and Equipment

Land improvements	5 to 15 years
Buildings and improvements	15 to 31.5 years
Machinery, equipment and office furniture	3 to 10 years

Percentage of Completion Account Balances

	2013		2012
Cost and Earnings in Excess of Billings	$	6,903	$	4,981
Billings in Excess of Cost and Earnings		2,858		2,020

Computation of Earnings Per Share

The computation of earnings per share (“EPS”) is as follows (in thousands):

	December 28, 2013			December 29, 2012			December 31, 2011
Numerator:
Net earnings attributable to controlling interest	$	43,082		$	23,934		$	4,549
Adjustment for earnings allocated to non-vested restricted common stock		(412	)		(210	)		(38	)
Net earnings for calculating EPS	$	42,670		$	23,724		$	4,511
Denominator:
Weighted average shares outstanding		19,952			19,800			19,572
Adjustment for non-vested restricted common stock		(191	)		(173	)		(165	)
Shares for calculating basic EPS		19,761			19,627			19,407
Effect of dilutive stock options		54			6			126
Shares for calculating diluted EPS		19,815			19,633			19,533
Net earnings per share:
Basic	$	2.16		$	1.21		$	0.23
Diluted	$	2.15		$	1.21		$	0.23

FAIR VALUE (Tables)

12 Months Ended

Dec. 28, 2013

FAIR VALUE [Abstract]

Assets and Liabilities Measured at Fair Value

We apply the provisions of ASC 820, Fair Value Measurements and Disclosures, to assets and liabilities measured at fair value. Assets and liabilities measured at fair value are as follows:

	December 28, 2013						December 29, 2012
(in thousands)	Quoted Prices in Active Markets (Level 1)		Prices with Other Observable Inputs (Level 2)		Total		Quoted Prices in Active Markets (Level 1)		Prices with Other Observable Inputs (Level 2)		Total
Recurring:
Money market funds	$	62		-	$	62	$	62		-	$	62
Mutual funds:
Domestic stock funds		813		-		813		613		-		613
International stock funds		586		-		586		500		-		500
Target funds		176		-		176		145		-		145
Bond funds		139		-		139		140		-		140
Total mutual funds		1,776		-		1,776		1,398		-		1,398
Non-Recurring:
Property, plant and equipment		-		-		-		-	$	1,600	$	1,600
Assets at fair value	$	1,776		-	$	1,776	$	1,460	$	1,600	$	3,060

- Definition

Tabular disclosure related to assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a recurring and/or nonrecurring basis in periods after initial recognition. Disclosures include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3) as well as transfers between levels 1 and 2.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19279-110258

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

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2C
-URI http://asc.fasb.org/extlink&oid=7578670&loc=SL7498348-110258

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19190-110258

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32
-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 157
-Paragraph 33
-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 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 6
-Footnote 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.

+ Details

BUSINESS COMBINATIONS (Tables)

12 Months Ended

Dec. 28, 2013

BUSINESS COMBINATIONS [Abstract]

Business Acquisitions Accounted for Using Purchase Method

We completed the following business combinations in fiscal 2013 and 2012, which were accounted for using the purchase method (in thousands). No business combinations were completed in fiscal 2011.

Company Name

Acquisition Date

Purchase Price

Intangible Assets

Net Tangible Assets

Operating

Segment

Business Description

SE Panel and Lumber Supply, LLC (“SE Panel”)

November 8, 2013

$2,181 (asset purchase)

2,181

Eastern Division

Premier Laminating Services, Inc.

(“Premier Laminating”)

May 31, 2013

$696 (asset purchase)

250

446

Western Division

A business specialized in environmentally sustainable laminated wooden products. Facility is located in Perris, CA. Premier Laminating had annual sales of $6.2 million.

Millry Mill Company, Inc. (“Millry”)

February 28, 2013

$2,323 (asset purchase)

2,273

Eastern Division

A highly specialized export mill that produces rough dimension boards and lumber. Facility is located in Millry, AL. Millry had annual sales of $4.7 million.

Custom Caseworks, Inc. (“Custom Caseworks”)

December 31, 2012

$6,278 (asset purchase)

2,000

4,278

Western Division

A high-precision business-to-business manufacturer of engineered wood products in many commercial markets. Facility is located in Sauk Rapids, MN. Custom Caseworks had annual sales of $7 million.

Nepa Pallet and Container Co., Inc. (“Nepa”)

November 5, 2012

$16,175

(asset purchase)

1,350

14,825

Western Division

MSR Forest Products, LLC

(“MSR”)

May 16, 2012

$3,208 (asset purchase)

1,164

2,044

Eastern Division

Supplies roof trusses and cut-to-size lumber to manufactured housing customers. Facilities are located in Haleyville, AL and Waycross, GA. MSR had annual sales of $10 million.

Acquired Intangible Assets

At December 28, 2013, the amounts assigned to major intangible classes for the business combinations mentioned above are as follows (in thousands):

	Non-Compete Agreements		Customer Relationships		Goodwill		Goodwill - Tax Deductible
Premier Laminating	$	250		-		-		-
Millry		50		-		-		-
Custom Caseworks		220	$	620	$	1,160	$	1,160
Nepa		330		-		1,020		1,020
MSR		-		-		1,164		1,164

- Definition

Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1486-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51
-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 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph F4
-Subparagraph e
-Appendix F

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 52
-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 141R
-Paragraph 68
-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

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 28, 2013

GOODWILL AND OTHER INTANGIBLE ASSETS [Abstract]

Goodwill and Indefinite-Lived Intangible Assets

The changes in the net carrying amount of goodwill by reporting segment for the years ended December 28, 2013 and December 29, 2012, are as follows (in thousands):

	Eastern and Western			Site-Built		All Other		Total
Balance as of December 25, 2011	$	123,311		$	21,720	$	9,671	$	154,702
Acquisitions		2,514			-		-		2,514
Other		2,100			-		-		2,100
Balance as of December 29, 2012		127,925			21,720		9,671		159,316
Acquisitions		1,160			-		-		1,160
Other		(330	)		-		-		(330	)
Balance as of December 28, 2013	$	128,755		$	21,720	$	9,671	$	160,146

Other Intangible Assets

The following amounts were included in other amortizable intangible assets, net as of December 28, 2013 and December 29, 2012 (in thousands):

	2013					2012
	Assets		Accumulated Amortization			Assets		Accumulated Amortization
Non-compete agreements	$	1,340	$	(514	)	$	3,730	$	(3,366	)
Customer relationships		9,480		(6,832	)		8,860		(5,465	)
Licensing agreements		4,589		(1,606	)		4,589		(1,147	)
Patents		3,393		(2,609	)		3,250		(2,350	)
Total	$	18,802	$	(11,561	)	$	20,429	$	(12,328	)

Estimated Useful Lives of Intangible Assets

Amortization is computed principally by the straight-line method over the estimated useful lives of the intangible assets as follows:

Non-compete agreements	5 to 10 years
Customer relationship	5 to 8 years
Licensing agreements	10 years

Expected Amortization Expense

2014	$	2,184
2015		1,959
2016		954
2017		797
2018		535
Thereafter		812
Total	$	7,241

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References + Details

DEBT (Tables)

12 Months Ended

Dec. 28, 2013

DEBT [Abstract]

Long-term Debt and Capital Lease Obligations

Long-term debt obligations are summarized as follows on December 28, 2013 and December 29, 2012 (amounts in thousands):

	2013		2012

Series 2012 Senior Notes Tranche A, due on December 17,2022, interest payable semi-annually at 3.89%	$	35,000	$	35,000
Series 2012 Senior Notes Tranche B, due on December 17,2024, interest payable semi-annually at 3.98%		40,000		40,000
Revolving credit facility totaling $265 million due on November 14, 2016,interest payable monthly at a floating rate (1.27% on December 29,2012)		-		11,090
Series 1999 Industrial Development Revenue Bonds, due on August 1, 2029, interest payable monthly at a floating rate (0.19% on December 28, 2013 and 0.35% on December 29, 2012)		3,300		3,300
Series 2000 Industrial Development Revenue Bonds, due on October 1, 2020, interest payable monthly at a floating rate (0.30% on December 28, 2013 and 0.46% on December 29, 2012)		2,700		2,700
Series 2001 Industrial Development Revenue Bonds Series 2002 Industrial Development Revenue Bonds, due on December 1, 2022, interest payable monthly at a floating rate (0.29% on December 28, 2013 and 0.45% on December 29, 2012)		3,700		3,700
		84,700		95,790
Less current portion		-		-
Long-term portion	$	84,700	$	95,790

Principal Maturities of Long-term Debt and Capital Lease Obligations

On December 28, 2013, the principal maturities of long-term debt and capital lease obligations are as follows (in thousands):

2014	$	-
2015		-
2016		-
2017		-
2017		-
Thereafter	$	84,700
	$	84,700

LEASES (Tables)

12 Months Ended

Dec. 28, 2013

LEASES [Abstract]

Future Minimum Lease Payments

	Operating
	Leases
2014	$	4,235
2015		2,115
2016		1,384
2017		976
2018		884
Thereafter		564
Total minimum lease payments	$	10,158

COMMON STOCK (Tables)

12 Months Ended

Dec. 28, 2013

COMMON STOCK [Abstract]

Stock Option Plans Activity

A summary of the transactions under the stock option plans is as follows:

	Stock Under Option			Weighted- Average Exercise Price Per Share		Average Remaining Contractual Term		Aggregate Intrinsic Value
Outstanding at December 25, 2010		359,997			24.04		2.35		5,012,758
Exercised		(122,517	)		21.33				1,153,067
Forfeited or expired		(46,146	)		20.57
Outstanding at December 31, 2011		191,334			26.60		1.83		872,441
Exercised		(79,550	)		21.82				970,698
Forfeited or expired		(1,678	)		21.84
Outstanding at December 29, 2012		110,106			30.13		1.64		845,915
Exercised		(77,632	)		29.49				1,221,004
Forfeited or expired		-			-				-
Outstanding at December 28, 2013		32,474			31.65		1.55		661,674
Vested or expected to vest at December 28, 2013		(31,000	)		31.70
Exercisable at December 28, 2013		1,474		$	30.64		0.59	$	31,529

Nonvested Restricted Shares Activity

A summary of the nonvested restricted stock awards granted under the LTSIP is as follows:

	Restricted Awards			Weighted- Average Grant Date Fair Value		Unrecognized Compensation Expense (in millions)		Weighted- Average Period to Recognize Expense
Nonvested at December 25, 2010		219,794		$	28.17	$	2.8	2.30 years
Granted		71,950			38.19
Vested		(113,244	)		29.13
Forfeited		(15,500	)		30.12
Nonvested at December 31, 2011		163,000			31.75		3.4	3.37 years
Granted		37,433			35.05
Vested		(859	)		29.72
Forfeited		(12,965	)		30.35
Nonvested at December 29, 2012		186,609			32.22		3.2	2.68 years
Granted		36,481			40.58
Vested		(9,955	)		40.58
Forfeited		(6,715	)		31.96
Nonvested at December 28, 2013		206,420		$	32.52	$	2.9	2.00 years

INCOME TAXES (Tables)

12 Months Ended

Dec. 28, 2013

INCOME TAXES [Abstract]

Components of income tax expense (benefit)

Income tax provisions for the years ended December 28, 2013, December 29, 2012, and December 31, 2011 are summarized as follows (in thousands):


	2013		2012		2011
Currently Payable:
Federal	$	12,683	$	5,167	$	453
State and local		3,381		2,160		1,419
Foreign		3,928		3,123		3,000
		19,992		10,450		4,872
Net Deferred:
Federal		3,696		3,464		(1,884	)
State and local		600		946		(137	)
Foreign		166		194		23
		4,462		4,604		(1,998	)
	$	24,454	$	15,054	$	2,874

Components of earnings before income taxes

The components of earnings before income taxes consist of the following:

	2013			2012			2011

U.S.		$	59,334		$	31,768		$	328
Foreign			10,924			9,296			8,459
Total		$	70,258		$	41,064		$	8,787

Effective income tax rate reconciliation

The effective income tax rates are different from the statutory federal income tax rates for the following reasons:

	2013			2012			2011
Statutory federal income tax rate		35.0	%		35.0	%		34.0	%
State and local taxes (net of federal benefits)		4.2			5.2			8.2
Effect of noncontrolling owned interest in earnings of partnerships		(0.3	)		(0.5	)		(3.0	)
Manufacturing deduction		(2.0	)		(1.6	)		(1.9	)
Tax credits, including foreign tax credit		(2.5	)		(1.2	)		(15.4	)
Change in valuation allowance		-			-			-
Change in uncertain tax positions reserve		0.6			(1.0	)		0.4
Foreign rate differential		0.3			0.7			0.4
Other permanent differences		0.6			1.1			4.9
Other, net		(1.1	)		(1.1	)		4.9
Effective income tax rate		34.8	%		36.6	%		32.5	%

Components of deferred tax assets and liabilities

Temporary differences which give rise to deferred income tax assets and (liabilities) on December 28, 2013 and December 29, 2012 are as follows (in thousands):

	2013			2012
Employee benefits	$	7,698		$	7,295
Net operating loss carryforwards		1,136			1,780
Foreign subsidiary capital loss carryforward		628			671
Other tax credits		2,141			1,494
Inventory		113			838
Reserves on receivables		1,011			1,193
Accrued expenses		4,470			2,995
Other, net		3,172			2,673
Gross deferred income tax assets		20,369			18,939
Valuation allowance		(1,021	)		(859	)
Deferred income tax assets		19,348			18,080

Depreciation		(21,114	)		(18,248	)
Intangibles		(15,269	)		(12,781	)
Other, net		(1,522	)		(1,010	)
Deferred income tax liabilities		(37,905	)		(32,039	)
Net deferred income tax liability	$	(18,557	)	$	(13,959	)

ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (Tables)

12 Months Ended

Dec. 28, 2013

ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES [Abstract]

Reconciliation of beginning and ending amount of unrecognized tax benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):

	2013			2012			2011
Gross unrecognized tax benefits beginning of year	$	1,531		$	1,837		$	1,253
Increase in tax positions for prior years		230			1			225
Increase in tax positions for current year		481			68			391
Settlements with taxing authorities		-			(137	)		-
Lapse in statute of limitations		(319	)		(238	)		(32	)
Gross unrecognized tax benefits end of year	$	1,923		$	1,531		$	1,837

SEGMENT REPORTING (Tables)

12 Months Ended

Dec. 28, 2013

SEGMENT REPORTING [Abstract]

Segment Reporting

	2013
	Eastern and Western Divisions		Site-Built		All Other			Corporate			Total
Net sales to outside customers	$	1,987,751	$	272,114	$	210,583		$	-		$	2,470,448
Intersegment net sales		86,050		15,918		11,798			-			113,766
Interest expense		404		-		-			4,447			4,851
Amortization expense		1,424		-		1,049			-			2,473
Depreciation expense		18,617		2,284		4,520			5,670			31,091
Segment earnings from operations		79,419		7,947		(2,366	)		(10,732	)		74,268
Segment assets		642,652		103,227		99,464			71,644			916,987
Capital expenditures		23,159		2,310		6,285			8,269			40,023

	2012
	Eastern and Western Divisions		Site-Built		All Other			Corporate			Total
Net sales to outside customers	$	1,635,178	$	222,824	$	196,931		$	-		$	2,054,933
Intersegment net sales		62,806		20,396		12,724			-			95,926
Interest expense		373		-		51			3,629			4,053
Amortization expense		1,667		-		1,251			-			2,918
Depreciation expense		17,762		2,054		4,286			6,359			30,461
Segment earnings from operations		60,573		1,299		(11,316	)		(6,028	)		44,528
Segment assets		588,567		102,923		103,309			65,741			860,540
Capital expenditures		15,411		830		11,967			2,136			30,344

	2011
	Eastern and Western Divisions		Site-Built			All Other			Corporate			Total
Net sales to outside customers	$	1,486,058	$	183,120		$	153,158		$	-		$	1,822,336
Intersegment net sales		77,858		24,907			28,636			-			131,401
Interest expense		440		154			-			3,138			3,732
Amortization expense		3,571		-			1,612			-			5,183
Depreciation expense		19,036		2,380			3,240			6,148			30,804
Segment earnings from operations		28,198		(6,349	)		(8,731	)		(1,107	)		12,011
Segment assets		520,506		87,160			82,993			73,348			764,007
Capital expenditures		14,870		1,007			8,856			8,199			32,932

Information Regarding Principal Geographic Areas

Information regarding principal geographic areas was as follows (in thousands):

	2013						2012						2011
	Net Sales			Long-Lived Tangible Assets			Net Sales			Long-Lived Tangible Assets			Net Sales			Long-Lived Tangible Assets
United States		$	2,410,313		$	233,237		$	2,005,740		$	222,272		$	1,779,909		$	221,269
Foreign			60,135			16,260			49,193			17,097			42,427			16,578
Total		$	2,470,448		$	249,497		$	2,054,933		$	239,369		$	1,822,336		$	237,847

Percentage of Value-added and Commodity-based Sales to Total Sales

The following table presents, for the periods indicated, our percentage of value-added and commodity-based sales to total sales.

	Value-Added			Commodity-Based
2013		58.1	%		41.9	%
2012		58.7	%		41.3	%
2011		58.8	%		41.2	%

Gross Sales by Major Product Classification

The following table presents, for the periods indicated, our gross sales (in thousands) by major product classification.

	Years Ended
	December 28,			December 29,			December 31,
	2013			2012			2011
Value-Added Sales
Trusses – residential, modular and manufactured housing	$	238,093		$	185,939		$	148,715
Fencing		120,765			125,887			145,486
Decking and railing – composite, wood and other		131,102			123,935			126,832
Turn-key framing and installed sales		159,811			137,633			120,317
Industrial packaging and components		251,224			199,595			174,057
Engineered wood products (eg. LVL; i-joist)		60,335			50,703			41,313
Manufactured brite and other lumber		64,465			56,991			49,355
Wall panels		36,908			23,584			19,049
Outdoor DIY products (eg. stakes; landscape ties)		47,251			38,916			40,716
Construction and building materials (eg. door packages; drywall)		162,362			125,446			94,768
Lattice – plastic and wood		38,959			38,005			42,792
Manufactured brite and other panels		80,335			61,013			39,772
Siding, trim and moulding		29,157			24,996			20,088
Hardware		16,295			13,350			12,094
Manufactured treated lumber		11,183			11,566			11,749
Manufactured treated panels		5,882			6,336			5,418
Other		106			54			94
Total Value-Added Sales		1,454,233			1,223,949			1,092,615

Commodity-Based Sales
Non-manufactured brite and other lumber		421,071			348,083			304,070
Non-manufactured treated lumber		349,156			285,929			285,340
Non-manufactured brite and other panels		239,641			194,144			144,236
Non-manufactured treated panels		30,450			25,782			23,386
Other		9,361			8,118			7,767
Total Commodity-Based Sales		1,049,679			862,056			764,799
Total Gross Sales		2,503,912			2,086,005			1,857,414
Sales allowances		(33,464	)		(31,072	)		(35,078	)
Total Net Sales		2,470,448			2,054,933		$	1,822,336

- 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

QUARTERLY FINANCIAL INFORMATION (UNAUDITED) (Tables)

12 Months Ended

Dec. 28, 2013

QUARTERLY FINANCIAL INFORMATION (UNAUDITED) [Abstract]

Quarterly Financial Information

	First				Second				Third				Fourth
	2013		2012		2013		2012		2013		2012		2013		2012
Net sales	$	554,494	$	457,111	$	738,436	$	593,693	$	651,780	$	533,366	$	525,738	$	470,763
Gross profit		57,818		53,666		80,216		72,075		78,289		55,227		64,229		44,142
Net earnings (loss)		5,756		4,386		16,373		18,010		15,015		4,756		8,660		(1,141	)
Net earnings (loss) attributable to controlling interest		5,224		4,155		15,772		17,509		14,091		4,198		7,995		(1,927	)
Basic earnings (loss) per share		0.26		0.21		0.79		0.88		0.71		0.21		0.40		(0.10	)
Diluted earnings (loss) per share		0.26		0.21		0.79		0.88		0.71		0.21		0.40		(0.10	)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Dec. 28, 2013

USD ($)

Contract

$ / shares

Sep. 28, 2013

USD ($)

$ / shares

Jun. 29, 2013

USD ($)

$ / shares

Mar. 30, 2013

USD ($)

$ / shares

Dec. 29, 2012

USD ($)

$ / shares

Sep. 29, 2012

USD ($)

$ / shares

Jun. 30, 2012

USD ($)

$ / shares

Mar. 31, 2012

USD ($)

$ / shares

Dec. 28, 2013

USD ($)

Week

Contract

$ / shares

Dec. 29, 2012

USD ($)

Week

$ / shares

Dec. 31, 2011

USD ($)

Week

$ / shares

PRINCIPLES OF CONSOLIDATION [Abstract]

Requisite ownership to consolidate (in hundredths)

50.00%

FISCAL YEAR [Abstract]

Weeks in fiscal year | Week

Additional sales due to additional week in fiscal year

$ 16,000

CASH AND CASH EQUIVALENTS [Abstract]

Cash equivalents liquidity period

3 months

Cash equivalents

$ 0

Amount required to be held for loss funding

700

500

700

500

Amounts held in escrow for purchase of operating assets of Custom Caseworks, Inc.

6,300

Allowance for Doubtful Accounts Receivable [Roll Forward]

Allowance for possible losses on accounts receivable, Beginning Balance

$ 2,550

$ 2,053

2,550

2,053

2,611

Allowance for possible losses on accounts receivable, Additions Charged to Costs and Expenses

17,114

16,687

18,144

Allowance for possible losses on accounts receivable, Deductions

^[1]

(17,604)

(16,190)

(18,702)

Allowance for possible losses on accounts receivable, Ending Balance

2,060

2,550

2,060

2,550

2,053

ACCOUNTS RECEIVABLE AND ALLOWANCES [ABSTRACT]

Accounts receivable retainage

8,300

6,900

$ 8,300

6,900

Accounts receivable retainage, collection period

1 year

NOTES RECEIVABLE AND ALLOWANCES [Abstract]

Current portion of notes receivable

800

200

$ 800

200

Notes receivable long term portion

5,100

7,700

5,100

7,700

Allowance for Notes Receivable [Roll Forward]

Allowance for possible losses on accounts receivable, Beginning Balance

3,226

Allowance for possible losses on notes receivable, Additions

887

3,226

Allowance for possible losses on notes receivable, Deductions

(3,088)

Allowance for possible losses on accounts receivable, Ending Balance

1,025

3,226

1,025

3,226

INVENTORIES [Abstract]

Inventory on consignment

$ 11,400

10,900

$ 11,400

10,900

INSURANCE RESERVES [Abstract]

Number of insurance contracts with third party by Ardellis | Contract

Reserve associated with contracts to third party by Ardellis

$ 900

200

$ 900

200

REVENUE RECOGNITION [Abstract]

Construction contracts completion term, minimum

6 months

Construction contracts completion term, maximum

18 months

Percentage-of-Completion Account Balances [Abstract]

Costs and Earnings in Excess of Billings

6,903

4,981

$ 6,903

4,981

Billings in Excess of Cost and Earnings

2,858

2,020

2,858

2,020

Numerator [Abstract]

Net earnings attributable to controlling interest

$ 7,995

$ 14,091

$ 15,772

$ 5,224

$ (1,927)

$ 4,198

$ 17,509

$ 4,155

43,082

23,934

4,549

Adjustment for earnings allocated to non-vested restricted common stock

(412)

(210)

(38)

Net earnings for calculating EPS

$ 42,670

$ 23,724

$ 4,511

Denominator [Abstract]

Weighted average shares outstanding (in shares) | shares

19,952,000

19,800,000

19,572,000

Adjustment for non-vested restricted common stock (in shares) | shares

(191,000)

(173,000)

(165,000)

Shares for calculating basic EPS (in shares) | shares

19,761,000

19,627,000

19,407,000

Effect of dilutive stock options (in shares) | shares

54,000

6,000

126,000

Shares for calculating diluted EPS (in shares) | shares

19,815,000

19,633,000

19,533,000

Net earnings per share [Abstract]

Basic (in dollars per share) | $ / shares

$ 0.40

$ 0.71

$ 0.79

$ 0.26

$ (0.10)

$ 0.21

$ 0.88

$ 0.21

$ 2.16

$ 1.21

$ 0.23

Diluted (in dollars per share) | $ / shares

$ 0.40

$ 0.71

$ 0.79

$ 0.26

$ (0.10)

$ 0.21

$ 0.88

$ 0.21

$ 2.15

$ 1.21

$ 0.23

Land Improvements [Member] | Minimum [Member]

Property, Plant and Equipment [Line Items]

Property, plant and equipment, useful life

5 years

Land Improvements [Member] | Maximum [Member]

Property, Plant and Equipment [Line Items]

Property, plant and equipment, useful life

15 years

Building and Improvements [Member] | Minimum [Member]

Property, Plant and Equipment [Line Items]

Property, plant and equipment, useful life

15 years

Building and Improvements [Member] | Maximum [Member]

Property, Plant and Equipment [Line Items]

Property, plant and equipment, useful life

31 years 6 months

Machinery, Equipment and Office Furniture [Member] | Minimum [Member]

Property, Plant and Equipment [Line Items]

Property, plant and equipment, useful life

3 years

Machinery, Equipment and Office Furniture [Member] | Maximum [Member]

Property, Plant and Equipment [Line Items]

Property, plant and equipment, useful life

10 years

Stock Options [Member]

Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]

Options excluded from computation of diluted EPS (in shares) | shares

105,000

[1]	Includes accounts charged off, discounts given to customers and actual customer returns and allowances.

FAIR VALUE (Details) - USD ($) $ in Thousands	Dec. 28, 2013	Dec. 29, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	$ 1,776	$ 3,060
Quoted Prices in Active Markets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	1,776	1,460
Prices with Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets at fair value	0	1,600
Recurring [Member] \| Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	62	62
Recurring [Member] \| Domestic Stock Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	813	613
Recurring [Member] \| International Stock Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	586	500
Recurring [Member] \| Target Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	176	145
Recurring [Member] \| Bond Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	139	140
Recurring [Member] \| Mutual Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	1,776	1,398
Recurring [Member] \| Quoted Prices in Active Markets (Level 1) [Member] \| Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	62	62
Recurring [Member] \| Quoted Prices in Active Markets (Level 1) [Member] \| Domestic Stock Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	813	613
Recurring [Member] \| Quoted Prices in Active Markets (Level 1) [Member] \| International Stock Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	586	500
Recurring [Member] \| Quoted Prices in Active Markets (Level 1) [Member] \| Target Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	176	145
Recurring [Member] \| Quoted Prices in Active Markets (Level 1) [Member] \| Bond Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	139	140
Recurring [Member] \| Quoted Prices in Active Markets (Level 1) [Member] \| Mutual Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	1,776	1,398
Recurring [Member] \| Prices with Other Observable Inputs (Level 2) [Member] \| Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	0	0
Recurring [Member] \| Prices with Other Observable Inputs (Level 2) [Member] \| Domestic Stock Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	0	0
Recurring [Member] \| Prices with Other Observable Inputs (Level 2) [Member] \| International Stock Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	0	0
Recurring [Member] \| Prices with Other Observable Inputs (Level 2) [Member] \| Target Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	0	0
Recurring [Member] \| Prices with Other Observable Inputs (Level 2) [Member] \| Bond Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	0	0
Recurring [Member] \| Prices with Other Observable Inputs (Level 2) [Member] \| Mutual Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	0	0
Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Property, plant and equipment	0	1,600
Nonrecurring [Member] \| Quoted Prices in Active Markets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Property, plant and equipment	0	0
Nonrecurring [Member] \| Prices with Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Property, plant and equipment	$ 0	$ 1,600

BUSINESS COMBINATIONS (Details) $ in Thousands	12 Months Ended
BUSINESS COMBINATIONS (Details) $ in Thousands	Dec. 28, 2013 USD ($)	Dec. 29, 2012 USD ($)	Dec. 31, 2011 USD ($) Business
Business Acquisition [Line Items]
Number of businesses acquired \| Business			0
Amounts reclassified from goodwill to amortizable intangible assets	$ 1,400
Goodwill	$ 160,146	$ 159,316	$ 154,702
SE Panel and Lumber Supply, LLC [Member]
Business Acquisition [Line Items]
Company Name	SE Panel and Lumber Supply, LLC (“SE Panel”)
Acquisition Date	Nov. 08, 2013
Purchase Price	$ 2,181
Intangible Assets	0
Net Tangible Assets	$ 2,181
Operating Segment	Eastern Division
Business Description	A distributor of Olympic Panel overlay concrete forming panels and commodity lumber products to the concrete forming and construction industries. Facility is located in South Daytona, FL. SE Panel had annual sales of $5.4 million.
Acquired entity, prior year sales	$ 5,400
Premier Laminating Services, Inc. [Member]
Business Acquisition [Line Items]
Company Name	Premier Laminating Services, Inc. (“Premier Laminating”)
Acquisition Date	May 31, 2013
Purchase Price	$ 696
Intangible Assets	250
Net Tangible Assets	$ 446
Operating Segment	Western Division
Business Description	A business specialized in environmentally sustainable laminated wooden products. Facility is located in Perris, CA. Premier Laminating had annual sales of $6.2 million.
Acquired entity, prior year sales	$ 6,200
Goodwill	0
Goodwill - Tax Deductible	0
Premier Laminating Services, Inc. [Member] \| Non-compete Agreements [Member]
Business Acquisition [Line Items]
Intangible Assets	250,000
Premier Laminating Services, Inc. [Member] \| Customer Relationships [Member]
Business Acquisition [Line Items]
Intangible Assets	$ 0
Millry Mill Company, Inc. [Member]
Business Acquisition [Line Items]
Company Name	Millry Mill Company, Inc. (“Millry”)
Acquisition Date	Feb. 28, 2013
Purchase Price	$ 2,323
Intangible Assets	50
Net Tangible Assets	$ 2,273
Operating Segment	Eastern Division
Business Description	A highly specialized export mill that produces rough dimension boards and lumber. Facility is located in Millry, AL. Millry had annual sales of $4.7 million.
Acquired entity, prior year sales	$ 4,700
Goodwill	0
Goodwill - Tax Deductible	0
Millry Mill Company, Inc. [Member] \| Non-compete Agreements [Member]
Business Acquisition [Line Items]
Intangible Assets	50,000
Millry Mill Company, Inc. [Member] \| Customer Relationships [Member]
Business Acquisition [Line Items]
Intangible Assets	$ 0
Custom Caseworks, Inc. [Member]
Business Acquisition [Line Items]
Company Name	Custom Caseworks, Inc. (“Custom Caseworks”)
Acquisition Date	Dec. 31, 2012
Purchase Price	$ 6,278
Intangible Assets	2,000
Net Tangible Assets	$ 4,278
Operating Segment	Western Division
Business Description	A high-precision business-to-business manufacturer of engineered wood products in many commercial markets. Facility is located in Sauk Rapids, MN. Custom Caseworks had annual sales of $7 million.
Acquired entity, prior year sales	$ 7,000
Goodwill	1,160,000
Goodwill - Tax Deductible	1,160,000
Custom Caseworks, Inc. [Member] \| Non-compete Agreements [Member]
Business Acquisition [Line Items]
Intangible Assets	220,000
Custom Caseworks, Inc. [Member] \| Customer Relationships [Member]
Business Acquisition [Line Items]
Intangible Assets	620,000
Nepa Pallet and Container Co., Inc. [Member]
Business Acquisition [Line Items]
Company Name		Nepa Pallet and Container Co., Inc. (“Nepa”)
Acquisition Date		Nov. 05, 2012
Purchase Price		$ 16,175
Intangible Assets		1,350
Net Tangible Assets		$ 14,825
Operating Segment		Western Division
Business Description		Manufactures pallets, containers and bins for agricultural and industrial customers. Facilities are located in Snohomish, Yakima and Wenatchee, WA. NEPA had trailing twelve month sales of $25 million.
Trailing twelve month sales		$ 25,000
Goodwill	1,020,000
Goodwill - Tax Deductible	1,020,000
Nepa Pallet and Container Co., Inc. [Member] \| Non-compete Agreements [Member]
Business Acquisition [Line Items]
Intangible Assets	330,000
Nepa Pallet and Container Co., Inc. [Member] \| Customer Relationships [Member]
Business Acquisition [Line Items]
Intangible Assets	0
MSR Forest Products, LLC [Member]
Business Acquisition [Line Items]
Company Name		MSR Forest Products, LLC (“MSR”)
Acquisition Date		May 16, 2012
Purchase Price		$ 3,208
Intangible Assets		1,164
Net Tangible Assets		$ 2,044
Operating Segment		Eastern Division
Business Description		Supplies roof trusses and cut-to-size lumber to manufactured housing customers. Facilities are located in Haleyville, AL and Waycross, GA. MSR had annual sales of $10 million.
Acquired entity, prior year sales		$ 10,000
Goodwill	1,164,000
Goodwill - Tax Deductible	1,164,000
MSR Forest Products, LLC [Member] \| Non-compete Agreements [Member]
Business Acquisition [Line Items]
Intangible Assets	0
MSR Forest Products, LLC [Member] \| Customer Relationships [Member]
Business Acquisition [Line Items]
Intangible Assets	$ 0

NET LOSS (GAIN) ON DISPOSITION OF ASSETS, EARLY RETIRMENT AND OTHER IMPAIRMENT AND EXIT CHARGES (Details) - USD ($) $ in Millions	3 Months Ended
	Jun. 30, 2012	Jun. 25, 2011
NET LOSS (GAIN) ON DISPOSITION OF ASSETS, EARLY RETIRMENT AND OTHER IMPAIRMENT AND EXIT CHARGES [Abstract]
Proceeds from sale of real estate	$ 12.1
Pre-tax gain from sale of real estate	$ 7.2
Present value of future noncompete agreement payments		$ 2.6

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Acquired Finite-Lived Intangible Assets [Line Items]
Non-compete agreements	$ 1,340	$ 3,730
Customer relationships	9,480	8,860
Licensing agreements	4,589	4,589
Patents	3,393	3,250
Total	18,802	20,429
Accumulated Amortization	(11,561)	(12,328)
Amortization of intangibles	2,473	2,918	$ 5,183
Indefinite-lived intangible assets	2,340	2,340
Goodwill [Roll Forward]
Goodwill, Beginning Balance	159,316	154,702
Goodwill, Acquisitions	1,160	2,514
Goodwill, Other	(330)	2,100
Goodwill, Ending Balance	160,146	159,316	154,702
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2014	2,184
2015	1,959
2016	954
2017	797
2018	535
Thereafter	812
Total	7,241	8,101
Non-compete Agreements [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Accumulated Amortization	$ (514)	(3,366)
Non-compete Agreements [Member] \| Minimum [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of intangible assets	5 years
Non-compete Agreements [Member] \| Maximum [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of intangible assets	10 years
Customer Relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Accumulated Amortization	$ (6,832)	(5,465)
Customer Relationships [Member] \| Minimum [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of intangible assets	5 years
Customer Relationships [Member] \| Maximum [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of intangible assets	8 years
Licensing Agreements [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Accumulated Amortization	$ (1,606)	(1,147)
Estimated useful lives of intangible assets	10 years
Patents [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Accumulated Amortization	$ (2,609)	(2,350)
Eastern and Western [Member]
Goodwill [Roll Forward]
Goodwill, Beginning Balance	127,925	123,311
Goodwill, Acquisitions	1,160	2,514
Goodwill, Other	(330)	2,100
Goodwill, Ending Balance	128,755	127,925	123,311
Site-Built [Member]
Goodwill [Roll Forward]
Goodwill, Beginning Balance	21,720	21,720
Goodwill, Acquisitions	0	0
Goodwill, Other	0	0
Goodwill, Ending Balance	21,720	21,720	21,720
All Other [Member]
Goodwill [Roll Forward]
Goodwill, Beginning Balance	9,671	9,671
Goodwill, Acquisitions	0	0
Goodwill, Other	0	0
Goodwill, Ending Balance	$ 9,671	$ 9,671	$ 9,671

DEBT (Details) - USD ($) $ in Thousands	12 Months Ended
DEBT (Details) - USD ($) $ in Thousands	Dec. 28, 2013	Dec. 29, 2012
Debt Instrument [Line Items]
Term of debt	1 year
Letters of Credit Outstanding, Amount	$ 26,500	$ 28,700
Debt	84,700	95,790
Less current portion	0	0
Long-term portion	84,700	95,790
Principal Maturities of Long-term Debt and Capital Lease Obligations [Abstract]
2014	0
2015	0
2016	0
2017	0
2018	0
Thereafter	84,700
Total	84,700	95,790
Fair value of long-term debt including current portion	79,900
Industrial Development Revenue Bonds Letters of Credit [Member]
Debt Instrument [Line Items]
Letters of Credit Outstanding, Amount	9,800	$ 9,800
Letters of Credit [Member]
Debt Instrument [Line Items]
Annual interest rate (in hundredths)		0.75%
$265 Million Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Term of debt		5 years
Maximum borrowing capacity		$ 265,000
Debt	$ 0	$ 11,090
Debt Instrument, Maturity Date	Nov. 14, 2016
Interest rate at period end (in hundredths)		1.27%
$265 Million Revolving Credit Facility [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Basis spread on variable rate (in hundredths)		1.10%
Facility fee (in hundredths)		0.15%
Interest rate (in hundredths)	1.10%
$265 Million Revolving Credit Facility [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Basis spread on variable rate (in hundredths)		1.65%
Facility fee (in hundredths)		0.35%
Interest rate (in hundredths)	1.65%
Series 1999 industrial Development Revenue Bonds [Member]
Debt Instrument [Line Items]
Debt	$ 3,300	$ 3,300
Debt Instrument, Maturity Date	Aug. 01, 2029
Interest rate at period end (in hundredths)	0.19%	0.35%
Series 2012 Senior Notes Tranche A [Member]
Debt Instrument [Line Items]
Debt	$ 35,000	$ 35,000
Debt Instrument, Maturity Date	Dec. 17, 2022
Interest rate (in hundredths)	3.89%
Series 2012 Senior Notes Tranche B [Member]
Debt Instrument [Line Items]
Debt	$ 40,000	40,000
Debt Instrument, Maturity Date	Dec. 17, 2024
Interest rate (in hundredths)	3.98%
Series 2000 Industrial Development Revenue Bonds [Member]
Debt Instrument [Line Items]
Debt	$ 2,700	$ 2,700
Debt Instrument, Maturity Date	Oct. 01, 2020
Interest rate at period end (in hundredths)	0.30%	0.46%
Series 2002 Industrial Development Revenue Bonds [Member]
Debt Instrument [Line Items]
Debt	$ 3,700	$ 3,700
Debt Instrument, Maturity Date	Dec. 01, 2022
Interest rate at period end (in hundredths)	0.29%	0.45%

LEASES (Details) - USD ($) $ in Thousands	12 Months Ended
LEASES (Details) - USD ($) $ in Thousands	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Future minimum payments under non-cancelable operating leases [Abstract]
2014	$ 4,235
2015	2,115
2016	1,384
2017	976
2018	884
Thereafter	564
Total minimum lease payments	10,158
Rent expense	$ 5,200	$ 6,900	$ 9,600
Minimum [Member]
Operating Leased Assets [Line Items]
Term of lease	1 year
Renewal options of lease	5 years
Minimum [Member] \| Motor Vehicles, Equipment and Aircraft [Member]
Operating Leased Assets [Line Items]
Term of lease	1 year
Maximum [Member]
Operating Leased Assets [Line Items]
Term of lease	10 years
Renewal options of lease	15 years
Maximum [Member] \| Motor Vehicles, Equipment and Aircraft [Member]
Operating Leased Assets [Line Items]
Term of lease	10 years

DEFERRED COMPENSATION (Details) - USD ($) $ in Millions	Dec. 28, 2013	Dec. 29, 2012
DEFERRED COMPENSATION [Abstract]
Deferred compensation liability	$ 2.0	$ 2.0
Cash surrender value of life insurance	2.0	2.0
Assets held by the Plan	1.8	1.5
Liabilities related to Plan	$ 8.4	$ 6.7

COMMON STOCK (Details) - USD ($)	12 Months Ended
COMMON STOCK (Details) - USD ($)	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011	Dec. 25, 2010	Dec. 26, 2009	Oct. 14, 2010	Nov. 14, 2001
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding, Beginning Balance (in shares)	110,106	191,334	359,997
Exercised (in shares)	(77,632)	(79,550)	(122,517)
Forfeited or expired (in shares)	0	(1,678)	(46,146)
Outstanding, Ending Balance (in shares)	32,474	110,106	191,334	359,997
Vested or expected to vest at December 28, 2013 (in shares)	(31,000)
Exercisable at December 28, 2013 (in shares)	1,474
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Outstanding, Beginning Balance (in dollars per share)	$ 30.13	$ 26.60	$ 24.04
Exercised (in dollars per share)	29.49	21.82	21.33
Forfeited or expired (in dollars per share)	0	21.84	20.57
Outstanding, Ending Balance (in dollars per share)	31.65	$ 30.13	$ 26.60	$ 24.04
Vested or expected to vest at December 28, 2013 (in dollars per share)	31.70
Exercisable (in dollars per share)	$ 30.64
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Average Remaining Contractual Term of Shares Outstanding	1 year 6 months 18 days	1 year 7 months 20 days	1 year 9 months 29 days		2 years 4 months 6 days
Average Remaining Contractual Term of Shares Exercisable	7 months 2 days
Aggregated Intrinsic Value of Shares Outstanding	$ 661,674	$ 845,915	$ 872,441	$ 5,012,758
Total intrinsic value of options exercised	1,221,004	$ 970,698	$ 1,153,067
Aggregate Intrinsic Value of Shares Exercisable	$ 31,529
Nonvested Restricted Awards, Number of Shares [Roll Forward]
Nonvested, Beginning Balance (in shares)	186,609	163,000	219,794
Granted (in shares)	36,481	37,433	71,950
Vested (in shares)	(9,955)	(859)	(113,244)
Forfeited (in shares)	(6,715)	(12,965)	(15,500)
Nonvested, Ending Balance (in shares)	206,420	186,609	163,000	219,794
Nonvested Restricted Awards, Weighted Average Grant Date Fair Value [Roll Forward]
Nonvested, Beginning Balance (in dollars per share)	$ 32.22	$ 31.75	$ 28.17
Granted (in dollars per share)	40.58	35.05	38.19
Vested (in dollars per share)	40.58	29.72	29.13
Forfeited (in dollars per share)	31.96	30.35	30.12
Nonvested, Ending Balance (in dollars per share)	$ 32.52	$ 32.22	$ 31.75	$ 28.17
Employee Service Share-based Compensation, Nonvested Restricted Awards, Total Compensation Cost Not yet Recognized [Abstract]
Nonvested restricted awards, unrecognized compensation expense	$ 2,900,000	$ 3,200,000	$ 3,400,000	$ 2,800,000
Nonvested restricted awards, weighted-average period to recognize expense	2 years	2 years 8 months 5 days	3 years 4 months 13 days		2 years 3 months 18 days
Share-based compensation expense	$ 1,874,000	$ 1,270,000	$ 1,361,000
Income tax benefit from share-based compensation	400,000	500,000	500,000
Cash received from option exercises and share issuances under plans	2,100,000	2,000,000	3,000,000
Actual tax benefit realized from option exercises and share issuances under plans	$ 290,000	765,000	$ 684,000
Stock Repurchase Program [Abstract]
Shares authorized for repurchase (in shares)						2,000,000	2,500,000
Repurchase of shares (in shares)			144,900
Cumulative total authorized shares available for repurchase (in shares)	3,000,000
Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Discount rate from fair market value on purchase date (in hundredths)	85.00%
Stock Retainer Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Multiplier of retainer fee (in hundredths)	110.00%
Stock Retainer Plan expense	$ 400,000	$ 500,000	$ 500,000
LTSIP [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for LTSIP (in shares)				1,000,000
Unused shares from prior plans (in shares)				1,600,000
Additional shares authorized per year, maximum (in shares)				200,000

RETIREMENT PLANS (Details) - USD ($) $ in Millions	12 Months Ended
RETIREMENT PLANS (Details) - USD ($) $ in Millions	Dec. 28, 2013	Dec. 29, 2012
RETIREMENT PLANS [Abstract]
Employer matching contribution, percent (in hundredths)	25.00%	25.00%
Defined contribution plan, cost recognized	$ 1.7	$ 1.6
Maximum annual contribution per employee (in hundredths)	6.00%	6.00%
Percentage of officer's highest base salary (in hundredths)	150.00%
Years preceding separation from service	3 years
Liabilities related to Plan	$ 4.0	$ 3.4

- Definition

This represents the noncurrent liability recognized in the balance sheet that is associated with the defined benefit pension plans.

+ References

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

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e2410-114920

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.24)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=21915240&loc=d3e1703-114919

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e2417-114920

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 6
-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 132R
-Paragraph 5
-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.

+ Details

INCOME TAXES (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Details) - USD ($) $ in Thousands	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Current Payable [Abstract]
Federal	$ 12,683	$ 5,167	$ 453
State and local	3,381	2,160	1,419
Foreign	3,928	3,123	3,000
Total current payable	19,992	10,450	4,872
Net Deferred [Abstract]
Federal	3,696	3,464	(1,884)
State and local	600	946	(137)
Foreign	166	194	23
Total net deferred	4,462	4,604	(1,998)
Total income tax expense	24,454	15,054	2,874
Components of earnings before income taxes [Abstract]
U.S.	59,334	31,768	328
Foreign	10,924	9,296	8,459
Total	$ 70,258	$ 41,064	$ 8,787
Effective income tax rate reconciliation [Abstract]
Statutory federal income tax rate (in hundredths)	35.00%	35.00%	34.00%
State and local taxes (net of federal benefits) (in hundredths)	4.20%	5.20%	8.20%
Effect of noncontrolling owned interest in earnings of partnerships (in hundredths)	(0.30%)	(0.50%)	(3.00%)
Manufacturing deduction (in hundredths)	(2.00%)	(1.60%)	(1.90%)
Tax credits, including foreign tax credit (in hundredths)	(2.50%)	(1.20%)	(15.40%)
Change in valuation allowance (in hundredths)	0.00%	0.00%	0.00%
Change in uncertain tax positions reserve (in hundredths)	0.60%	(1.00%)	0.40%
Foreign rate differential (in hundredths)	0.30%	0.70%	0.40%
Other permanent differences (in hundredths)	0.60%	1.10%	4.90%
Other, net (in hundredths)	(1.10%)	(1.10%)	4.90%
Effective income tax rate (in hundredths)	34.80%	36.60%	32.50%
Components of Deferred Tax Assets [Abstract]
Employee benefits	$ 7,698	$ 7,295
Net operating loss carryforwards	1,136	1,780
Foreign subsidiary capital loss carryforward	628	671
Other tax credits	2,141	1,494
Inventory	113	838
Reserves on receivables	1,011	1,193
Accrued expenses	4,470	2,995
Other, net	3,172	2,673
Gross deferred income tax assets	20,369	18,939
Valuation allowance	(1,021)	(859)
Deferred income tax assets	19,348	18,080
Components of Deferred Tax Liabilities [Abstract]
Depreciation	(21,114)	(18,248)
Intangibles	(15,269)	(12,781)
Other, net	(1,522)	(1,010)
Deferred income tax liabilities	(37,905)	(32,039)
Net deferred income tax liability	$ (18,557)	$ (13,959)

ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Reconciliation of beginning and ending amount of unrecognized tax benefits [Roll Forward]
Gross unrecognized tax benefits beginning of year	$ 1,531	$ 1,837	$ 1,253
Increase in tax positions for prior years	230	1	225
Increase in tax positions for current year	481	68	391
Settlements with taxing authorities	0	(137)	0
Lapse in statute of limitations	(319)	(238)	(32)
Gross unrecognized tax benefits end of year	1,923	1,531	1,837
Income tax penalties and interest accrued	$ 200	$ 200	$ 300

COMMITMENTS, CONTINGENCIES, AND GUARANTEES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
COMMITMENTS, CONTINGENCIES, AND GUARANTEES [Abstract]
Estimated costs to complete future remediation efforts	$ 3,500	$ 3,500
Loss contingency for a Canadian anti-dumping duty	600	2,300
Long-term Purchase Commitment [Line Items]
Anti Dumping Duty Assessment	1,526	2,328	$ 0
Surety Bonds and Letters of Credit [Abstract]
Payment and performance bonds outstanding	$ 24,200
Expiration period of surety bonds	2 years
Completed projects still under warranty	$ 17,700
Outstanding letters of credit	26,500	$ 28,700
Irrevocable letters of credit in favor of our insurers outstanding	16,700
Irrevocable letters of credit in favor of our industrial development revenue bonds outstanding	9,800
Approximate identification and removal of contaminants costs	600
Capital Addition Purchase Commitments [Member]
Long-term Purchase Commitment [Line Items]
Outstanding purchase commitments on capital projects	4,200
Imports [Member]
Long-term Purchase Commitment [Line Items]
Anti Dumping Duty Assessment	$ 900

CONSULTING & NON-COMPETE AGREEMENTS (Details) - USD ($) $ in Millions	Dec. 28, 2013	Dec. 29, 2012	Jun. 25, 2011
Consulting and Noncompete Agreements [Line Items]
Present value of future consulting and noncompete agreement payments			$ 2.6
CEO [Member]
Consulting and Noncompete Agreements [Line Items]
Present value of future consulting and noncompete agreement payments	$ 1.2	$ 1.8

SEGMENT REPORTING (Details) $ in Thousands	3 Months Ended								12 Months Ended
SEGMENT REPORTING (Details) $ in Thousands	Dec. 28, 2013 USD ($)	Sep. 28, 2013 USD ($)	Jun. 29, 2013 USD ($)	Mar. 30, 2013 USD ($)	Dec. 29, 2012 USD ($)	Sep. 29, 2012 USD ($)	Jun. 30, 2012 USD ($)	Mar. 31, 2012 USD ($)	Dec. 28, 2013 USD ($) Segment	Dec. 29, 2012 USD ($)	Dec. 31, 2011 USD ($)
SEGMENT REPORTING [Abstract]
Number of reporting segments \| Segment									4
Segment Reporting Information [Line Items]
Net sales to outside customers	$ 525,738	$ 651,780	$ 738,436	$ 554,494	$ 470,763	$ 533,366	$ 593,693	$ 457,111	$ 2,470,448	$ 2,054,933	$ 1,822,336
Intersegment net sales									113,766	95,926	131,401
Interest expense									4,851	4,053	3,732
Amortization expense									2,473	2,918	5,183
Depreciation expense									31,091	30,461	30,804
Segment earnings from operations									74,268	44,528	12,011
Segment assets	916,987				860,540				916,987	860,540	764,007
Capital expenditures									$ 40,023	$ 30,344	$ 32,932
Percentage of sales to a single customer (in hundredths)									17.00%	18.00%	23.00%
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales									$ 2,470,448	$ 2,054,933	$ 1,822,336
Long-Lived Tangible Assets	249,497				239,369				249,497	239,369	237,847
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales									2,410,313	2,005,740	1,779,909
Long-Lived Tangible Assets	233,237				222,272				233,237	222,272	221,269
Foreign [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net Sales									60,135	49,193	42,427
Long-Lived Tangible Assets	16,260				17,097				16,260	17,097	16,578
Eastern and Western Divisions [Member]
Segment Reporting Information [Line Items]
Net sales to outside customers									1,987,751	1,635,178	1,486,058
Intersegment net sales									86,050	62,806	77,858
Interest expense									404	373	440
Amortization expense									1,424	1,667	3,571
Depreciation expense									18,617	17,762	19,036
Segment earnings from operations									79,419	60,573	28,198
Segment assets	642,652				588,567				642,652	588,567	520,506
Capital expenditures									23,159	15,411	14,870
Site-Built [Member]
Segment Reporting Information [Line Items]
Net sales to outside customers									272,114	222,824	183,120
Intersegment net sales									15,918	20,396	24,907
Interest expense									0	0	154
Amortization expense									0	0	0
Depreciation expense									2,284	2,054	2,380
Segment earnings from operations									7,947	1,299	(6,349)
Segment assets	103,227				102,923				103,227	102,923	87,160
Capital expenditures									2,310	830	1,007
All Other [Member]
Segment Reporting Information [Line Items]
Net sales to outside customers									210,583	196,931	153,158
Intersegment net sales									11,798	12,724	28,636
Interest expense									0	51	0
Amortization expense									1,049	1,251	1,612
Depreciation expense									4,520	4,286	3,240
Segment earnings from operations									(2,366)	(11,316)	(8,731)
Segment assets	99,464				103,309				99,464	103,309	82,993
Capital expenditures									6,285	11,967	8,856
Corporate [Member]
Segment Reporting Information [Line Items]
Net sales to outside customers									0	0	0
Intersegment net sales									0	0	0
Interest expense									4,447	3,629	3,138
Amortization expense									0	0	0
Depreciation expense									5,670	6,359	6,148
Segment earnings from operations									(10,732)	(6,028)	(1,107)
Segment assets	$ 71,644				$ 65,741				71,644	65,741	73,348
Capital expenditures									$ 8,269	$ 2,136	$ 8,199

SEGMENT REPORTING, Percentage of Value-added and Commodity-based Sales to Total Sales and Gross Sales by Major Product Classification (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 28, 2013	Sep. 28, 2013	Jun. 29, 2013	Mar. 30, 2013	Dec. 29, 2012	Sep. 29, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Product Information [Line Items]
Total Gross Sales									$ 2,503,912	$ 2,086,005	$ 1,857,414
Sales allowances									(33,464)	(31,072)	(35,078)
Total Net Sales	$ 525,738	$ 651,780	$ 738,436	$ 554,494	$ 470,763	$ 533,366	$ 593,693	$ 457,111	$ 2,470,448	$ 2,054,933	$ 1,822,336
Value-Added Sales [Member]
Product Information [Line Items]
Percentage of sales (in hundredths)	58.10%				58.70%				58.10%	58.70%	58.80%
Total Gross Sales									$ 1,454,233	$ 1,223,949	$ 1,092,615
Value-Added Sales [Member] \| Trusses - Residential, Modular and Manufactured Housing [Member]
Product Information [Line Items]
Total Gross Sales									238,093	185,939	148,715
Value-Added Sales [Member] \| Fencing [Member]
Product Information [Line Items]
Total Gross Sales									120,765	125,887	145,486
Value-Added Sales [Member] \| Decking and Railing - Composite, Wood and Other [Member]
Product Information [Line Items]
Total Gross Sales									131,102	123,935	126,832
Value-Added Sales [Member] \| Turn-key Framing and Installed Sales [Member]
Product Information [Line Items]
Total Gross Sales									159,811	137,633	120,317
Value-Added Sales [Member] \| Industrial Packaging and Components [Member]
Product Information [Line Items]
Total Gross Sales									251,224	199,595	174,057
Value-Added Sales [Member] \| Engineered Wood Products [Member]
Product Information [Line Items]
Total Gross Sales									60,335	50,703	41,313
Value-Added Sales [Member] \| Manufactured Brite and Other Lumber [Member]
Product Information [Line Items]
Total Gross Sales									64,465	56,991	49,355
Value-Added Sales [Member] \| Wall Panels [Member]
Product Information [Line Items]
Total Gross Sales									36,908	23,584	19,049
Value-Added Sales [Member] \| Outdoor DIY Products [Member]
Product Information [Line Items]
Total Gross Sales									47,251	38,916	40,716
Value-Added Sales [Member] \| Construction and Building Materials [Member]
Product Information [Line Items]
Total Gross Sales									162,362	125,446	94,768
Value-Added Sales [Member] \| Lattice - Plastic and Wood [Member]
Product Information [Line Items]
Total Gross Sales									38,959	38,005	42,792
Value-Added Sales [Member] \| Manufactured Brite and Other Panels [Member]
Product Information [Line Items]
Total Gross Sales									80,335	61,013	39,772
Value-Added Sales [Member] \| Siding, Trim and Moulding [Member]
Product Information [Line Items]
Total Gross Sales									29,157	24,996	20,088
Value-Added Sales [Member] \| Hardware [Member]
Product Information [Line Items]
Total Gross Sales									16,295	13,350	12,094
Value-Added Sales [Member] \| Manufactured Treated Lumber [Member]
Product Information [Line Items]
Total Gross Sales									11,183	11,566	11,749
Value-Added Sales [Member] \| Manufactured Treated Panels [Member]
Product Information [Line Items]
Total Gross Sales									5,882	6,336	5,418
Value-Added Sales [Member] \| Other [Member]
Product Information [Line Items]
Total Gross Sales									$ 106	$ 54	$ 94
Commodity-Based Sales [Member]
Product Information [Line Items]
Percentage of sales (in hundredths)	41.90%				41.30%				41.90%	41.30%	41.20%
Total Gross Sales									$ 1,049,679	$ 862,056	$ 764,799
Commodity-Based Sales [Member] \| Other [Member]
Product Information [Line Items]
Total Gross Sales									9,361	8,118	7,767
Commodity-Based Sales [Member] \| Non-manufactured Brite and Other Lumber [Member]
Product Information [Line Items]
Total Gross Sales									421,071	348,083	304,070
Commodity-Based Sales [Member] \| Non-manufactured Treated Lumber [Member]
Product Information [Line Items]
Total Gross Sales									349,156	285,929	285,340
Commodity-Based Sales [Member] \| Non-manufactured Brite and Other Panels [Member]
Product Information [Line Items]
Total Gross Sales									239,641	194,144	144,236
Commodity-Based Sales [Member] \| Non-manufactured Treated Panels [Member]
Product Information [Line Items]
Total Gross Sales									$ 30,450	$ 25,782	$ 23,386

QUARTERLY FINANCIAL INFORMATION (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 28, 2013	Sep. 28, 2013	Jun. 29, 2013	Mar. 30, 2013	Dec. 29, 2012	Sep. 29, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
QUARTERLY FINANCIAL INFORMATION (UNAUDITED) [Abstract]
NET SALES	$ 525,738	$ 651,780	$ 738,436	$ 554,494	$ 470,763	$ 533,366	$ 593,693	$ 457,111	$ 2,470,448	$ 2,054,933	$ 1,822,336
Gross profit	64,229	78,289	80,216	57,818	44,142	55,227	72,075	53,666	280,552	225,109	199,727
Net earnings (loss)	8,660	15,015	16,373	5,756	(1,141)	4,756	18,010	4,386	45,804	26,010	5,913
Net earnings (loss) attributable to controlling interest	$ 7,995	$ 14,091	$ 15,772	$ 5,224	$ (1,927)	$ 4,198	$ 17,509	$ 4,155	$ 43,082	$ 23,934	$ 4,549
Basic earnings (loss) per share (in dollars per share)	$ 0.40	$ 0.71	$ 0.79	$ 0.26	$ (0.10)	$ 0.21	$ 0.88	$ 0.21	$ 2.16	$ 1.21	$ 0.23
Diluted earnings (loss) per share (in dollars per share)	$ 0.40	$ 0.71	$ 0.79	$ 0.26	$ (0.10)	$ 0.21	$ 0.88	$ 0.21	$ 2.15	$ 1.21	$ 0.23

- 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)
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
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-Section S99
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-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 portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Net Income
-URI http://asc.fasb.org/extlink&oid=6518256

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
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+ Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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+ Details