SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2016

SCHEDULE II

Simpson Manufacturing Co., Inc. and Subsidiaries

VALUATION AND QUALIFYING ACCOUNTS

for the years ended December 31, 2016, 2015 and 2014



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, 2016
Allowance for doubtful accounts	$	1,142	$	(83	)		$	164	$	895
Allowance for sales discounts	2,706		344			—	—		3,050
Allowance for deferred tax assets	7,575		358				1,065		6,868
Year to date December 31, 2015
Allowance for doubtful accounts	929		440			—	227		1,142
Allowance for sales discounts	2,089		617			—	—		2,706
Allowance for deferred tax assets	6,754		1,577			—	756		7,575
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