Schedule I - Valuation Accounts

12 Months Ended

Dec. 31, 2011

Schedule I - Valuation Accounts

Schedule I – Valuation Accounts

Verso Paper Corp. and Verso Paper Holdings LLC

For the Years Ended December 31, 2009, 2010, and 2011

	Balance at		Charged to		Charge-off			Balance
	Beginning		Cost and		Against			at End of
(Dollars in thousands)	of Period		Expenses		Allowances			Period
Allowance for uncollectible accounts included in Accounts receivable
on the consolidated balance sheets
Year Ended December 31, 2009	$	1,893	$	432	$	(1,356	)	$	969
Year Ended December 31, 2010	$	969	$	214	$	(398	)	$	785
Year Ended December 31, 2011	$	785	$	156	$	(33	)	$	908