Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2013

Valuation And Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

Schedule II

P. H. GLATFELTER COMPANY AND SUBSIDIARIES

SUPPLEMENTAL FINANCIAL STATEMENT SCHEDULE

For each of the three years ended December 31, 2013

Valuation and Qualifying Accounts


	Allowance for
In thousands	Doubtful Accounts									Sales Discounts and Deductions
	2013			2012			2011			2013			2012			2011
Balance, beginning of year	$	2,858		$	2,861		$	3,118		$	2,302		$	2,831		$	2,845
Provision		945			71			149			5,526			3,661			4,080
Write-offs, recoveries and discounts allowed		(1,119	)		(91	)		(385	)		(6,148	)		(4,173	)		(4,070	)
Other (a)		41			17			(21	)		130			(17	)		(24	)
Balance, end of year	$	2,725		$	2,858		$	2,861		$	1,810		$	2,302		$	2,831

The provision for doubtful accounts is included in selling, general and administrative expense and the provision for sales discounts and deductions is deducted from sales. The related allowances are deducted from accounts receivable.

(a)	Relates primarily to changes in currency exchange rates.