Valuation And Qualifying Accounts and Reserves

12 Months Ended

May 31, 2014

Valuation And Qualifying Accounts and Reserves

RPM International Inc. and Subsidiaries

Valuation And Qualifying Accounts and Reserves

(In thousands)	Balance at Beginning of Period		Additions Charged to Selling, General and Administrative			Acquisitions (Disposals) of Businesses and Reclassifications			(Deductions) Additions			Balance at End of Period
Year Ended May 31, 2014
Current:
Allowance for doubtful accounts	$	28,904	$	7,618		$			$	(8,881	)(1)	$	27,641
Accrued product liability reserves	$	15,582	$	3,186		$			$	(8,179	)(2)	$	10,589
Accrued loss reserves	$	3,418	$	275		$	494	(3)	$	(1,456	)(2)	$	2,731
Noncurrent:
Accrued product liability	$	29,489	$	4,968		$			$	(4,804	)(2)	$	29,653
Environmental reserves	$	3,274	$			$	(494	)(3)	$	(775	)(2)	$	2,005
Year Ended May 31, 2013
Current:
Allowance for doubtful accounts	$	26,507	$	9,799		$	—		$	(7,402	)(1)	$	28,904
Accrued product liability reserves	$	11,736	$	5,499		$	—		$	(1,653	)(2)	$	15,582
Accrued loss reserves	$	3,580	$	195		$	227	(3)	$	(584	)(2)	$	3,418
Noncurrent:
Accrued product liability	$	28,592	$	7,653		$			$	(6,756	)(2)	$	29,489
Environmental reserves	$	3,952	$	(60	)	$	(227	)(3)	$	(391	)(2)	$	3,274
Year Ended May 31, 2012
Current:
Allowance for doubtful accounts	$	27,597	$	5,811		$	—		$	(6,901	)(1)	$	26,507
Accrued product liability reserves	$	12,973	$	6,221		$	(699	)(3)	$	(6,759	)(2)	$	11,736
Accrued loss reserves	$	4,357	$	(310	)	$	1,316		$	(1,783	)(2)	$	3,580
Noncurrent:
Accrued product liability	$	27,873	$	178		$	699	(3)	$	(158	)(2)	$	28,592
Environmental reserves	$	4,693	$	(631	)	$			$	(110	)(2)	$	3,952

(1) Uncollectible accounts written off, net of recoveries

(2) Primarily claims paid during the year, net of insurance contributions

(3) Primarily transfers between current and noncurrent