Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2016

Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

Years Ended December 31, 2016, 2015, and 2014

(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, 2016		$42	—			(9	)			$33
Year ended December 31, 2015	42		—			—			42
Year ended December 31, 2014	673		134			(765	)	(a)	42
Deferred tax asset valuation allowance:
Year ended December 31, 2016		$18,248		$3,613	(b)	—				$21,861
Year ended December 31, 2015	13,644		4,604		(c)	—			18,248
Year ended December 31, 2014	33,889		13,289		(d)	(33,534	)	(e)	13,644

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

(b) The 2016 increase is comprised of valuation allowance against the TRS deferred tax assets.

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

(d) The 2014 increase is primarily related to the Company’s limited potential use of the CBPC prior to its expiration in 2019.

(e) 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 $355,000 was recorded as income tax expense.