Schedule II Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2011

Schedule II Valuation and Qualifying Accounts

Schedule II Valuation and Qualifying Accounts

Schedule II

VALMONT INDUSTRIES, INC. AND SUBSIDIARIES
Valuation and Qualifying Accounts
(Dollars in thousands)

	Balance at beginning of period		Delta Acquisition		Charged to profit and loss			Deductions from reserves*			Balance at close of period
Fifty-three weeks ended December 31, 2011
Reserve deducted in balance sheet from the asset to which it applies—
Allowance for doubtful receivables	$	8,406		—		1,627		$	(2,478	)	$	7,555
Allowance for deferred income tax asset valuation		208,130		—		(84,608	)		—			123,522
Fifty-two weeks ended December 25, 2010
Reserve deducted in balance sheet from the asset to which it applies—
Allowance for doubtful receivables	$	5,905		3,124		939			(1,562	)	$	8,406
Allowance for deferred income tax asset valuation		4,529		204,470		(869	)		—			208,130
Fifty-two weeks ended December 26, 2009
Reserve deducted in balance sheet from the asset to which it applies—
Allowance for doubtful receivables	$	5,269		—		932			(296	)	$	5,905
Allowance for deferred income tax asset valuation		8,753		—		(4,224	)		—			4,529

*

The deductions from reserves are net of recoveries.