Exhibit 99.2 Reconciliation of EBITDA from continuing operations and Adjusted EBITDA from continuing operations for the quarter ended September 30, 2013 and 2012.

Three Months Ended September 30, 2013 (Dollar amounts in millions)	OSB		Siding		EWP			South America		Other			Corporate			Total
Sales	$	245.4	$	149.0	$	71.8		$	41.5	$	3.9		$	(4.2	)	$	507.4
Depreciation and amortization	15.2		4.1		3.1			3.0		—			0.4			25.8
Cost of sales and selling and administrative	200.0		122.4		71.3			33.2		5.4			17.5			449.8
Loss on sale or impairment of long lived assets	—		—		—			—		—			0.3			0.3
Other operating credits and charges, net	—		—		—			—		—			(16.1		)	(16.1		)
Total operating costs	215.2		126.5		74.4			36.2		5.4			2.1			459.8
Income (loss) from operations	30.2		22.5		(2.6		)	5.3		(1.5		)	(6.3		)	47.6
Total non-operating expense	—		—		—			—		—			(5.7		)	(5.7		)
Income (loss) before income taxes and equity in (income) loss of unconsolidated affiliates	30.2		22.5		(2.6		)	5.3		(1.5		)	(12.0		)	41.9
Provision for income taxes	—		—		—			—		—			4.4			4.4
Equity in (income) loss of unconsolidated affiliates	—		—		(0.6		)	—		0.6			—			—
Income (loss) from continuing operations	$	30.2	$	22.5	$	(2.0	)	$	5.3	$	(2.1	)	$	(16.4	)	$	37.5
Reconciliation of income (loss) from continuing operations to adjusted EBITDA from continuing operations
Income (loss) from continuing operations	$	30.2	$	22.5	$	(2.0	)	$	5.3	$	(2.1	)	$	(16.4	)	$	37.5
Provision for income taxes	—		—		—			—		—			4.4			4.4
Interest expense, net of capitalized interest	—		—		—			—		—			7.6			7.6
Depreciation and amortization	15.2		4.1		3.1			3.0		—			0.4			25.8
EBITDA from continuing operations	45.4		26.6		1.1			8.3		(2.1		)	(4.0		)	75.3
Stock based compensation expense	0.2		0.2		0.2			—		—			1.8			2.4
Loss on sale or impairment of long lived assets	—		—		—			—		—			0.3			0.3
Investment income	—		—		—			—		—			(1.7		)	(1.7		)
Expenses associated with proposed acquisition of Ainsworth Lumber Co. Ltd.	—		—		—			—		—			3.0			3.0
Other operating credits and charges, net	—		—		—			—		—			(16.1		)	(16.1		)
Early debt extinguishment	—		—		—			—		—			0.8			0.8
Depreciation included in equity in (income) loss of unconsolidated affiliates	—		—		—			—		0.8			—			0.8
Adjusted EBITDA from continuing operations	$	45.6	$	26.8	$	1.3		$	8.3	$	(1.3	)	$	(15.9	)	$	64.8

Three Months Ended September 30, 2012 (Dollar amounts in millions)	OSB			Siding		EWP			South America		Other			Corporate			Total
Sales	$	226.6		$	134.1	$	61.5		$	42.0	$	3.4		$	(5.5	)	$	462.1
Depreciation and amortization	8.2			3.9		3.1			3.3		—			0.3			18.8
Cost of sales and selling and administrative	172.4			109.9		61.2			34.2		4.9			12.3			394.9
Loss on sale or impairment of long lived assets	—			—		—			—		—			4.3			4.3
Other operating credits and charges, net	—			—		—			—		—			1.2			1.2
Total operating costs	180.6			113.8		64.3			37.5		4.9			18.1			419.2
Income (loss) from operations	46.0			20.3		(2.8		)	4.5		(1.5		)	(23.6		)	42.9
Total non-operating expense	—			—		—			—		—			(6.2		)	(6.2		)
Income (loss) before income taxes and equity in (income) loss of unconsolidated affiliates	46.0			20.3		(2.8		)	4.5		(1.5		)	(29.8		)	36.7
Provision for income taxes	—			—		—			—		—			7.7			7.7
Equity in (income) loss of unconsolidated affiliates	(3.3		)	—		0.2			—		1.1			—			(2.0		)
Income (loss) from continuing operations	$	49.3		$	20.3	$	(3.0	)	$	4.5	$	(2.6	)	$	(37.5	)	$	31.0
Reconciliation of income (loss) from continuing operations to adjusted EBITDA from continuing operations
Income (loss) from continuing operations	$	49.3		$	20.3	$	(3.0	)	$	4.5	$	(2.6	)	$	(37.5	)	$	31.0
Provision for income taxes	—			—		—			—		—			7.7			7.7
Interest expense, net of capitalized interest	—			—		—			—		—			10.7			10.7
Depreciation and amortization	8.2			3.9		3.1			3.3		—			0.3			18.8
EBITDA from continuing operations	57.5			24.2		0.1			7.8		(2.6		)	(18.8		)	68.2
Stock based compensation expense	0.2			0.1		0.1			—		—			1.4			1.8
Loss on sale or impairment of long lived assets	—			—		—			—		—			4.3			4.3
Investment income	—			—		—			—		—			(4.1		)	(4.1		)
Other operating credits and charges, net	—			—		—			—		—			1.2			1.2
Depreciation included in equity in loss of unconsolidated affiliates	2.1			—		0.1			—		0.9			—			3.1
Adjusted EBITDA from continuing operations	$	59.8		$	24.3	$	0.3		$	7.8	$	(1.7	)	$	(16.0	)	$	74.5

Nine Months Ended September 30, 2013 (Dollar amounts in millions)	OSB			Siding		EWP			South America		Other			Corporate			Total
Sales	$	838.3		$	435.5	$	196.1		$	130.9	$	10.3		$	(5.6	)	$	1,605.5
Depreciation and amortization	34.2			12.4		9.0			8.1		—			1.3			65.0
Cost of sales and selling and administrative	595.8			352.8		196.1			105.0		13.9			61.7			1,325.3
Gain on sale or impairment of long lived assets	—			—		—			—		—			(0.4		)	(0.4		)
Other operating credits and charges, net	—			—		—			—		—			(9.1		)	(9.1		)
Total operating costs	630.0			365.2		205.1			113.1		13.9			53.5			1,380.8
Income (loss) from operations	208.3			70.3		(9.0		)	17.8		(3.6		)	(59.1		)	224.7
Total non-operating expense	—			—		—			—		—			12.1			12.1
Income (loss) before income taxes and equity in (income) loss of unconsolidated affiliates	208.3			70.3		(9.0		)	17.8		(3.6		)	(47.0		)	236.8
Provision for income taxes	—			—		—			—		—			51.6			51.6
Equity in (income) loss of unconsolidated affiliates	(15.4		)	—		1.6			—		2.5			—			(11.3		)
Income (loss) from continuing operations	$	223.7		$	70.3	$	(10.6	)	$	17.8	$	(6.1	)	$	(98.6	)	$	196.5
Reconciliation of income (loss) from continuing operations to adjusted EBITDA from continuing operations
Income (loss) from continuing operations	$	223.7		$	70.3	$	(10.6	)	$	17.8	$	(6.1	)	$	(98.6	)	$	196.5
Provision for income taxes	—			—		—			—		—			51.6			51.6
Interest expense, net of capitalized interest	—			—		—			—		—			28.0			28.0
Depreciation and amortization	34.2			12.4		9.0			8.1		—			1.3			65.0
EBITDA from continuing operations	257.9			82.7		(1.6		)	25.9		(6.1		)	(17.7		)	341.1
Stock based compensation expense	0.7			0.5		0.4			—		—			5.0			6.6
Gain on sale or impairment of long lived assets	—			—		—			—		—			(0.4		)	(0.4		)
Investment income	—			—		—			—		—			(8.3		)	(8.3		)
Expenses associated with proposed acquisition of Ainsworth Lumber Co. Ltd.	—			—		—			—		—			3.0			3.0
Gain on acquisition	—			—		—			—		—			(35.9		)	(35.9		)
Other operating credits and charges, net	—			—		—			—		—			(9.1		)	(9.1		)
Early debt extinguishment	—			—		—			—		—			0.8			0.8
Other operating credits and charges associated with unconsolidated affiliates	—			—		—			—		—			2.7			2.7
Depreciation included in equity in (income) loss of unconsolidated affiliates	3.4			—		0.1			—		2.4			—			5.9
Adjusted EBITDA from continuing operations	$	262.0		$	83.2	$	(1.1	)	$	25.9	$	(3.7	)	$	(59.9	)	$	306.4

Nine Months Ended September 30, 2012 (Dollar amounts in millions)	OSB			Siding		EWP			South America		Other			Corporate			Total
Sales	$	571.0		$	384.2	$	161.8		$	127.1	$	10.1		$	(16.9	)	$	1,237.3
Depreciation and amortization	25.2			12.0		8.3			8.9		0.1			1.0			55.5
Cost of sales and selling and administrative	481.0			315.8		162.6			107.0		14.2			38.4			1,119.0
Loss on sale or impairment of long lived assets	—			—		—			—		—			4.5			4.5
Other operating credits and charges, net	—			—		—			—		—			1.2			1.2
Total operating costs	506.2			327.8		170.9			115.9		14.3			45.1			1,180.2
Income (loss) from operations	64.8			56.4		(9.1		)	11.2		(4.2		)	(62.0		)	57.1
Total non-operating expense	—			—		—			—		—			(79.2		)	(79.2		)
Income (loss) before income taxes and equity in (income) loss of unconsolidated affiliates	64.8			56.4		(9.1		)	11.2		(4.2		)	(141.2		)	(22.1		)
Benefit for income taxes	—			—		—			—		—			(5.6		)	(5.6		)
Equity in (income) loss of unconsolidated affiliates	(1.2		)	—		0.2			—		3.6			—			2.6
Income (loss) from continuing operations	$	66.0		$	56.4	$	(9.3	)	$	11.2	$	(7.8	)	$	(135.6	)	$	(19.1	)
Reconciliation of income (loss) from continuing operations to adjusted EBITDA from continuing operations
Income (loss) from continuing operations	$	66.0		$	56.4	$	(9.3	)	$	11.2	$	(7.8	)	$	(135.6	)	$	(19.1	)
Benefit for income taxes	—			—		—			—		—			(5.6		)	(5.6		)
Interest expense, net of capitalized interest	—			—		—			—		—			36.4			36.4
Depreciation and amortization	25.2			12.0		8.3			8.9		0.1			1.0			55.5
EBITDA from continuing operations	91.2			68.4		(1.0		)	20.1		(7.7		)	(103.8		)	67.2
Stock based compensation expense	0.7			0.4		0.4			—		—			4.9			6.4
Loss on sale or impairment of long lived assets	—			—		—			—		—			4.5			4.5
Investment income	—			—		—			—		—			(11.7		)	(11.7		)
Early debt extinguishment	—			—		—			—		—			52.2			52.2
Other operating credits and charges, net	—			—		—			—		—			1.2			1.2
Depreciation included in equity in (income) loss of unconsolidated affiliates	6.1			—		0.4			—		2.8			—			9.3
Adjusted EBITDA from continuing operations	$	98.0		$	68.8	$	(0.2	)	$	20.1	$	(4.9	)	$	(52.7	)	$	129.1