Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2023

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

GLATFELTER CORPORATION AND SUBSIDIARIES

SUPPLEMENTAL FINANCIAL STATEMENT SCHEDULE

For each of the three years ended December 31, 2023

Valuation and Qualifying Accounts

	Allowance for
In thousands	Doubtful Accounts						Sales Discounts and Deductions
	2023		2022		2021		2023		2022		2021
Balance, beginning of year	$	5,025	$	2,731	$	2,093	$	1,914	$	825	$	791
Provision	132		3,044		469		5,633		3,077		1,649
Write-offs, recoveries and discounts allowed	(2,703)		(102)		(10)		(5,852)		(1,610)		(1,493)
Other (1)	184		(648)		179		77		(377)		(122)
Balance, end of year	$	2,638	$	5,025	$	2,731	$	1,772	$	1,914	$	825

The provision for doubtful accounts is included in selling, general and administrative expense and the provision for sales discounts and deductions is deducted from sales. The related allowances are deducted from accounts receivable.

(1)Relates primarily to changes in currency exchange rates.