Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2015

Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

Years Ended December 31, 2015, 2014, and 2013

(In Thousands)

Description	Balance at Beginning of Year		Additions Charged to Cost and Expenses			Deductions			Balance at End of Year
Allowance for doubtful accounts:
Year ended December 31, 2015		$42	—			—				$42
Year ended December 31, 2014	673		134			(765	)	(a)	42
Year ended December 31, 2013	417		855		(b)	(599	)	(c)	673
Deferred tax asset valuation allowance:
Year ended December 31, 2015		$13,644		$4,604	(d)	—				$18,248
Year ended December 31, 2014	33,889		13,289		(e)	(33,534	)	(f)	13,644
Year ended December 31, 2013	19,294		14,595		(g)	—			33,889

(a) The 2014 decrease is largely related to the spin-off of the Performance Fibers business.

(b) The 2013 increase is primarily related to the consolidation of the New Zealand JV.

(c) The deductions are primarily payments and adjustments to required reserves.

(d) The 2015 increase is comprised of valuation allowance against the TRS deferred tax assets and the CBPC provision to return adjustment.

(e) The 2014 increase is primarily related to the Company’s limited potential use of the CBPC prior to its expiration in 2017.

(f) The decrease is primarily related to deferred tax assets contributed to Rayonier Advanced Materials in the spin-off. The decrease also reflects the utilization and expiration of RNZ NOL carryforwards, of which $355 thousand was recorded as income tax expense.

(g) The 2013 increase is primarily Georgia investment tax credits earned on the CSE project.