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

Simpson Manufacturing Co., Inc. and Subsidiaries

VALUATION AND QUALIFYING ACCOUNTS

for the years ended December 31, 2015, 2014 and 2013

Column A	Column B		Column C					Column D		Column E
			Additions
			Charged			Charged
	Balance at		to Costs			to Other				Balance
(in thousands)	Beginning		and			Accounts —				at End
Classification	of Year		Expenses			Write-offs		Deductions		of Year
Year to date December 31, 2015
Allowance for doubtful accounts	$	929	$	440		$	—	$	227	$	1,142
Allowance for sales discounts	2,089		617			—		—		2,706
Allowance for deferred tax assets	6,754		1,577					756		7,575
Year to date December 31, 2014
Allowance for doubtful accounts	945		151			—		167		929
Allowance for sales discounts	1,451		638			—		—		2,089
Allowance for deferred tax assets	5,546		1,397			—		189		6,754
Year to date December 31, 2013
Allowance for doubtful accounts	1,287		(48		)	—		294		945
Allowance for sales discounts	1,632		(181		)	—		—		1,451
Allowance for deferred tax assets	9,720		1,458			—		5,632		5,546