Schedule II Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2018

Schedule II Valuation and Qualifying Accounts

For the years ended December 31, 2018, 2017 and 2016



(In millions)	Balance at Beginning of Period		Charged to Expense			Reclassifications (c)			Write-offs and Deductions (a)			Business Acquisition (b)		Balance at End of Period
2018:
Allowance for cash discounts and sales allowances	$	84.0	$	216.1		$	(16.0	)	$	199.5		$	—	$	84.6
Allowance for doubtful accounts		3.3		—			—			(0.1	)		0.3		3.7
Allowance for deferred tax assets		11.0		2.3			—			—			—		13.3

2017:
Allowance for cash discounts, returns and sales allowances	$	68.2	$	205.7		$	3.0		$	192.9		$	—	$	84.0
Allowance for doubtful accounts		7.4		0.2			—			4.5			0.2		3.3
Allowance for deferred tax assets		16.4		(5.4	)		—			—			—		11.0

2016:
Allowance for cash discounts, returns and sales allowances	$	50.3	$	148.6			—		$	130.7		$	—	$	68.2
Allowance for doubtful accounts		5.8		4.3			—			2.7			—		7.4
Allowance for deferred tax assets		19.7		(3.3	)		—			—			—		16.4

(a)	Net of recoveries of amounts written off in prior years and immaterial foreign currency impact.

(b)	Represents purchase accounting adjustment related to the Fiberon acquisition within our Doors and Security segment in 2018. 2017 represents a valuation allowance on an acquired net operating loss carryforward (Norcraft Canada).

(c)

Represents reclassification of reserve for returns to a separate liability account due to our adoption of the revenue recognition standard and a reclassification of sales allowances to certain customer program liabilities across all segments during 2018. 2017 represents a reclassification of certain customer program liabilities to sales allowances (reduction to accounts receivable) in the Doors & Security segment.