SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2021

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, 2021, 2020 and 2019

			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, 2021
Allowance for doubtful accounts	$	2,110	$	392	$	570	$	—	$	1,932
Allowance for sales discounts	4,566		2,659		—		—		7,225
Allowance for deferred tax assets	11,316		1,763		—		1,088		11,991
Year to date December 31, 2020
Allowance for doubtful accounts	1,935		(98)		(273)		—		2,110
Allowance for sales discounts	4,748		(182)		—		—		4,566
Allowance for deferred tax assets	11,617		1,166		—		1,467		11,316
Year to date December 31, 2019
Allowance for doubtful accounts	1,364		977		406		—		1,935
Allowance for sales discounts	3,317		1,431		—		—		4,748
Allowance for deferred tax assets	13,254		1,423		—		3,060		11,617