XML 43 R27.htm IDEA: XBRL DOCUMENT

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