Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2017

Valuation And Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

P. H. GLATFELTER COMPANY AND SUBSIDIARIES

SUPPLEMENTAL FINANCIAL STATEMENT SCHEDULE

For each of the three years ended December 31, 2017

Valuation and Qualifying Accounts

	Allowance for
In thousands	Doubtful Accounts									Sales Discounts and Deductions
	2017			2016			2015			2017			2016			2015
Balance, beginning of year	$	1,719		$	2,239		$	2,703		$	1,462		$	1,593		$	1,809
Provision		49			32			7			4,610			4,283			3,856
Write-offs, recoveries and    discounts allowed		(29	)		(497	)		(275	)		(4,697	)		(4,368	)		(3,649	)
Other (a)		218			(55	)		(196	)		68			(46	)		(423	)
Balance, end of year	$	1,957		$	1,719		$	2,239		$	1,443		$	1,462		$	1,593

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.