Roseburg Corporation manufactures cardboard containers.

Roseburg Corporation manufactures cardboard containers. In 2006, the company purchased several large tracts of timber for $20 million with the intention of harvesting its own timber rather than buying timber from outside suppliers. However, in 2010, Roseburg abandoned the idea and all of the timber tracts were sold for $30 million. Net income for 2010, before considering this event, was $12 million.