Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2013

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.