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Schedule II - Valuation and Qualifying Accounts | 12 Months Ended
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Dec. 31, 2012
Schedule II - Valuation and Qualifying Accounts | Schedule II — Packaging Corporation of America — Valuation and Qualifying Accounts.
Description |  | Balance Beginning of Year |  |  | Charged to Expenses |  |  | Deductions |  |  | Balance End of Year |
|  | (Dollars in thousands) |
Year ended December 31, 2012: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from assets accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 1,906 |  |  | $ | 1,043 |  |  | $ | (1,040 | )(1) |  | $ | 1,909 |
Reserve for customer deductions |  |  | 3,128 |  |  |  | 31,045 |  |  |  | (30,729 | )(2) |  |  | 3,444 |
Total |  | $ | 5,034 |  |  | $ | 32,088 |  |  | $ | (31,769 | ) |  | $ | 5,353 |
Year ended December 31, 2011: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from assets accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 2,493 |  |  | $ | 143 |  |  | $ | (730 | )(1) |  | $ | 1,906 |
Reserve for customer deductions |  |  | 2,920 |  |  |  | 30,009 |  |  |  | (29,801 | )(2) |  |  | 3,128 |
Total |  | $ | 5,413 |  |  | $ | 30,152 |  |  | $ | (30,531 | ) |  | $ | 5,034 |
Year ended December 31, 2010: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from assets accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 3,909 |  |  | $ | (937 | ) |  | $ | (479 | )(1) |  | $ | 2,493 |
Reserve for customer deductions |  |  | 2,439 |  |  |  | 27,007 |  |  |  | (26,526 | )(2) |  |  | 2,920 |
Total |  | $ | 6,348 |  |  | $ | 26,070 |  |  | $ | (27,005 | ) |  | $ | 5,413 |
(1) | Consists primarily of uncollectable accounts written off, net of recoveries, during the year.
(2) | Consists primarily of discounts taken by customers during the year.
All other schedules for which provision is made in the applicable accounting regulations of the Securities and Exchange Commission are not required under the related instructions, are inapplicable or not material, or the information called for thereby is otherwise included in the financial statements or the accompanying notes to the financial statements and therefore, have been omitted.

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- Definition The entire disclosure for any allowance and reserve accounts (their beginning and ending balances, as well as a reconciliation by type of activity during the period). Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 09 -Article 12 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e24092-122690 + Details
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