Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2019

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, 2019

Valuation and Qualifying Accounts

	Allowance for
In thousands	Doubtful Accounts									Sales Discounts and Deductions
	2019			2018			2017			2019			2018			2017
Balance, beginning of year	$	1,661		$	1,761		$	1,695		$	832		$	1,029		$	925
Provision		720			695			(152	)		1,440			2,075			1,191
Write-offs, recoveries and discounts allowed		(678	)		(688	)		—			(1,526	)		(2,294	)		(1,159	)
Other (a)		(21	)		(107	)		218			(168	)		22			72
Balance, end of year	$	1,682		$	1,661		$	1,761		$	578		$	832		$	1,029

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.