SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2017

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, 2017, 2016 and 2015

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, 2017
Allowance for doubtful accounts	$	895	$	66			$	(35	)	$	996
Allowance for sales discounts	3,050		(94		)	—	—			2,956
Allowance for deferred tax assets	6,868		5,765				1,519			11,114
Year to date December 31, 2016
Allowance for doubtful accounts	1,142		(83		)	—	164			895
Allowance for sales discounts	2,706		344			—	—			3,050
Allowance for deferred tax assets	7,575		358			—	1,065			6,868
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