SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2011

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II

Simpson Manufacturing Co., Inc. and Subsidiaries

VALUATION AND QUALIFYING ACCOUNTS

for the years ended December 31, 2011, 2010 and 2009

			Column C
Column A	Column B		Additions					Column D		Column E
			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 Ended December 31, 2011
Allowance for doubtful accounts	$	1,344	$	67		$	—	$	420	$	991
Allowance for sales discounts	1,181		50			—		—		1,231
Allowance for deferred tax assets	7,167		1,081			—		1,970		6,279
Year Ended December 31, 2010
Allowance for doubtful accounts	4,667		(81		)	—		3,242		1,344
Allowance for sales discounts	1,908		794			—		1,521		1,181
Allowance for deferred tax assets	4,888		3,344			—		1,065		7,167
Year Ended December 31, 2009
Allowance for doubtful accounts	4,368		666			—		367		4,667
Allowance for sales discounts	1,556		1,623			—		1,271		1,908
Allowance for deferred tax assets	2,376		2,685			—		173		4,888