SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2014

SCHEDULE II

Simpson Manufacturing Co., Inc. and Subsidiaries

VALUATION AND QUALIFYING ACCOUNTS

for the years ended December 31, 2014, 2013 and 2012



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 to date December 31, 2014
Allowance for doubtful accounts	$	945	$	151		$	—	$	167	$	929
Allowance for sales discounts	1,451		638			—		—		2,089
Allowance for deferred tax assets	5,546		1,397			—		189		6,754
Year to date 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 to date 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