Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2014

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, 2014

Valuation and Qualifying Accounts


	Allowance for
In thousands	Doubtful Accounts									Sales Discounts and Deductions
	2014			2013			2012			2014			2013			2012
Balance, beginning of year	$	2,725		$	2,858		$	2,861		$	1,810		$	2,302		$	2,831
Provision		1,061			945			71			4,356			5,526			3,661
Write-offs, recoveries and discounts allowed		(946	)		(1,119	)		(91	)		(4,719	)		(6,148	)		(4,173	)
Other (a)		(137	)		41			17			362			130			(17	)
Balance, end of year	$	2,703		$	2,725		$	2,858		$	1,809		$	1,810		$	2,302

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.