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SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS | 12 Months Ended
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Dec. 31, 2024
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, 2024, 2023 and 2022
|  |  | 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, 2024 |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts | $ | 3,881 |  |  | $ | 115 |  |  | $ | 998 |  |  | $ | — |  |  | $ | 2,998 |
Allowance for sales discounts | 8,181 |  |  | — |  |  | 995 |  |  | — |  |  | 7,186 |
Allowance for deferred tax assets | 10,430 |  |  | 2,595 |  |  | — |  |  | 298 |  |  | 12,727 |
Year to date December 31, 2023 |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts | 3,240 |  |  | 730 |  |  | 89 |  |  | — |  |  | 3,881 |
Allowance for sales discounts | 8,769 |  |  | — |  |  | 588 |  |  | — |  |  | 8,181 |
Allowance for deferred tax assets | 11,179 |  |  | 955 |  |  | — |  |  | 1,704 |  |  | 10,430 |
Year to date December 31, 2022 |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts | 1,932 |  |  | 1,663 |  |  | 355 |  |  | — |  |  | 3,240 |
Allowance for sales discounts | 7,225 |  |  | 1,544 |  |  | — |  |  | — |  |  | 8,769 |
Allowance for deferred tax assets | 11,991 |  |  | 97 |  |  | — |  |  | 909 |  |  | 11,179 |

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- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 -Publisher SEC Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-4 + Details
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- References No definition available. + Details
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