XML 43 R27.htm IDEA: XBRL DOCUMENT
v3.20.4

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS | 12 Months Ended
--- | ---
Dec. 31, 2020
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract] |
SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS | SCHEDULE II Simpson Manufacturing Co., Inc. and Subsidiaries VALUATION AND QUALIFYING ACCOUNTS for the years ended December 31, 2020, 2019 and 2018
|  |  | 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, 2020 |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts | $ | 1,935 |  |  | $ | (98) |  |  | $ | (273) |  |  | $ | — |  |  | $ | 2,110 |
Allowance for sales discounts | 4,748 |  |  | (182) |  |  | — |  |  | — |  |  | 4,566 |
Allowance for deferred tax assets | 11,617 |  |  | 1,166 |  |  |  |  | (1,467) |  |  | 11,316 |
Year to date December 31, 2019 |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts | 1,364 |  |  | 977 |  |  | 406 |  |  | — |  |  | 1,935 |
Allowance for sales discounts | 3,317 |  |  | 1,431 |  |  | — |  |  | — |  |  | 4,748 |
Allowance for deferred tax assets | 13,254 |  |  | 1,423 |  |  | — |  |  | 3,060 |  |  | 11,617 |
Year to date December 31, 2018 |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts | 996 |  |  | 569 |  |  | 201 |  |  | — |  |  | 1,364 |
Allowance for sales discounts | 2,956 |  |  | 361 |  |  | — |  |  | — |  |  | 3,317 |
Allowance for deferred tax assets | 11,114 |  |  | 2,477 |  |  | — |  |  | 337 |  |  | 13,254 |

X
- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 + Details
Name: | srt_ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock
Namespace Prefix: | srt_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | srt_ValuationAndQualifyingAccountsAbstract
Namespace Prefix: | srt_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration