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SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS | 12 Months Ended
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Dec. 31, 2013
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, 2013, 2012 and 2011
Column A |  | Column B |  | Column C |  | Column D |  | Column E |
|  |  |  | 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 Ended December 31, 2013 |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 1,287 |  | $ | (48 | ) | $ | — |  | $ | 294 |  | $ | 945 |
Allowance for sales discounts |  | 1,632 |  | (181 | ) | — |  | — |  | 1,451 |
Allowance for deferred tax assets |  | 9,720 |  | 1,458 |  | — |  | 5,632 |  | 5,546 |
Year Ended December 31, 2012 |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | 991 |  | 355 |  | — |  | 59 |  | 1,287 |
Allowance for sales discounts |  | 1,231 |  | 401 |  | — |  | — |  | 1,632 |
Allowance for deferred tax assets |  | 6,279 |  | 3,600 |  | — |  | 159 |  | 9,720 |
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 |  | 1,082 |  | — |  | 1,970 |  | 6,279 |

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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 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
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