XML 54 R29.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Schedule II - Valuation and Qualifying Accounts | 12 Months Ended
--- | ---
Dec. 31, 2013
Schedule II - Valuation and Qualifying Accounts | Schedule II - Packaging Corporation of America - Valuation and Qualifying Accounts (dollars in thousands).
Description | Balance Beginning of Year |  | Acquired Reserves |  | Charged to Expenses |  | Deductions |  | Balance End of Year
Year ended December 31, 2013: |  |  |  |  |  |  |  |  |
Deducted from assets accounts: |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts | $ | 1,909 |  |  | $ | — |  |  | $ | 2,812 |  |  | $ | (821 | ) | (a) | $ | 3,900 |
Reserve for customer deductions | 3,444 |  |  | 3,369 |  |  | 39,510 |  |  | (39,656 | ) | (b) | 6,667 |
Deferred tax asset valuation allowance | — |  |  | 2,715 |  |  | — |  |  | — |  |  | 2,715 |
Total | $ | 5,353 |  |  | $ | 6,084 |  |  | $ | 42,322 |  |  | $ | (40,477 | ) |  | $ | 13,282 |
Year ended December 31, 2012: |  |  |  |  |  |  |  |  |
Deducted from assets accounts: |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts | $ | 1,906 |  |  | $ | — |  |  | $ | 1,043 |  |  | $ | (1,040 | ) | (a) | $ | 1,909 |
Reserve for customer deductions | 3,128 |  |  | — |  |  | 31,045 |  |  | (30,729 | ) | (b) | 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 | ) | (a) | $ | 1,906 |
Reserve for customer deductions | 2,920 |  |  | — |  |  | 30,009 |  |  | (29,801 | ) | (b) | 3,128 |
Total | $ | 5,413 |  |  | $ | — |  |  | $ | 30,152 |  |  | $ | (30,531 | ) |  | $ | 5,034 |
________
(a) | Consists primarily of uncollectable accounts written off, net of recoveries, during the year.
(b) | Consists primarily of discounts taken by customers during the year.

X
- 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 FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 09 -Article 12 + Details
Name: | us-gaap_ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration