Valuation And Qualifying Accounts

12 Months Ended

Dec. 31, 2011

Valuation And Qualifying Accounts [Abstract]

Valuation And Qualifying Accounts

Schedule II — Packaging Corporation of America — Valuation and Qualifying Accounts.

Description	Balance Beginning of Year		Charged to Expenses			Deductions			Balance End of Year
	(Dollars in thousands)
Year ended December 31, 2011:
Deducted from assets accounts:
Allowance for doubtful accounts	$	2,493	$	90		$	(677	)(1)	$	1,906
Reserve for customer deductions		2,920		30,009			(29,801	)(2)		3,128
Total	$	5,413	$	30,099		$	(30,478	)	$	5,034
Year ended December 31, 2010:
Deducted from assets accounts:
Allowance for doubtful accounts	$	3,909	$	(937	)	$	(479	)(1)	$	2,493
Reserve for customer deductions		2,439		27,007			(26,526	)(2)		2,920
Total	$	6,348	$	26,070		$	(27,005	)	$	5,413
Year ended December 31, 2009:
Deducted from assets accounts:
Allowance for doubtful accounts	$	4,355	$	1,506		$	(1,952	)(1)	$	3,909
Reserve for customer deductions		2,507		22,683			(22,751	)(2)		2,439
Total	$	6,862	$	24,189		$	(24,703	)	$	6,348

(1) Consists primarily of uncollectable accounts written off, net of recoveries, during the year.

(2) Consists primarily of discounts taken by customers during the year.

All other schedules for which provision is made in the applicable accounting regulations of the Securities and Exchange Commission are not required under the related instructions, are inapplicable or not material, or the information called for thereby is otherwise included in the financial statements or the accompanying notes to the financial statements and therefore, have been omitted.