Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2014

Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts

Schedule II - Packaging Corporation of America - Valuation and Qualifying Accounts (dollars in millions).

Description	Balance Beginning of Year		Acquired Reserves		Charged to Expenses		Deductions				Balance End of Year
Year ended December 31, 2014:
Deducted from assets accounts:
Allowance for doubtful accounts	$	3.9	$	—	$	2.2	$	(1.2	)	(a)	$	4.9
Reserve for customer deductions	6.7		—		44.5		(44.8		)	(b)	6.4
Deferred tax asset valuation allowance	2.7		—		0.1		(1.1		)		1.7
Total	$	13.3	$	—	$	46.8	$	(47.1	)		$	13.0
Year ended December 31, 2013:
Deducted from assets accounts:
Allowance for doubtful accounts	$	1.9	$	—	$	2.8	$	(0.8	)	(a)	$	3.9
Reserve for customer deductions	3.4		3.4		39.5		(39.6		)	(b)	6.7
Deferred tax asset valuation allowance	—		2.7		—		—				2.7
Total	$	5.3	$	6.1	$	42.3	$	(40.4	)		$	13.3
Year ended December 31, 2012:
Deducted from assets accounts:
Allowance for doubtful accounts	$	1.9	$	—	$	1.0	$	(1.0	)	(a)	$	1.9
Reserve for customer deductions	3.1		—		31.0		(30.7		)	(b)	3.4
Total	$	5.0	$	—	$	32.0	$	(31.7	)		$	5.3

 ________

(a) Consists primarily of uncollectable accounts written off, net of recoveries, during the year.

(b) Consists primarily of discounts taken by customers during the year.