Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2023

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts

MSA SAFETY INCORPORATED

VALUATION AND QUALIFYING ACCOUNTS

THREE YEARS ENDED DECEMBER 31, 2023

	2023		2022		2021
	(In thousands)
Allowance for credit loss:
Balance at beginning of year	$	6,769	$	5,789	$	5,344
Additions—
Charged to costs and expenses	1,899		1,253		1,645
Deductions—
Deductions from reserves, net (1)(2)	1,603		273		1,200
Balance at end of year	$	7,065	$	6,769	$	5,789
Income tax valuation allowance:
Balance at beginning of year	$	10,017	$	8,812	$	7,188
Additions—
Charged to costs and expenses (3)	2,673		2,771		2,575
Deductions—
Deductions from reserves (3)	3,019		1,566		951
Balance at end of year	$	9,671	$	10,017	$	8,812

2

(1)Bad debts written off, net of recoveries.

(2)Activity for 2023, 2022 and 2021 includes currency translation gains (losses) of $1,368, $202 and $79, respectively.

(3)Activity for 2023, 2022 and 2021 includes currency translation gains (losses) of $16, $622 and $29, respectively.