SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2018

SEC Schedule, 12-09, 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, 2018, 2017 and 2016

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, 2018
Allowance for doubtful accounts	$	996	$	569		$	201	$	—		$	1,364
Allowance for sales discounts	2,956		361			—		—			3,317
Allowance for deferred tax assets	11,114		2,477					337			13,254
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