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Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Apr. 30, 2011

Valuation and Qualifying Accounts [Abstract]

VALUATION AND QUALIFYING ACCOUNTS

BROWN-FORMAN CORPORATION AND SUBSIDIARIES
SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS
For the Years Ended April 30, 2009, 2010, and 2011
(Expressed in millions)


Col. A		Col. B				Col. C(1)				Col. C(2)				Col. D				Col. E
						Additions				Additions
		Balance at				Charged to				Charged to								Balance
		Beginning				Costs and				Other								At End
Description		of Period				Expenses				Accounts				Deductions				of Period
2009
Allowance for Doubtful Accounts		$	19				—				—			$	4	⁽¹⁾		$	15
Accrued Restructuring Costs			—			$	12				—				—			$	12

2010
Allowance for Doubtful Accounts		$	15				—			$	1	⁽²⁾			—			$	16
Accrued Restructuring Costs		$	12				—				—			$	10	⁽³⁾		$	2	⁽⁴⁾

2011
Allowance for Doubtful Accounts		$	16			$	1			$	1	⁽²⁾			—			$	18
Accrued Restructuring Costs		$	2	⁽⁴⁾			—				—			$	2	⁽⁵⁾			—


⁽¹⁾		Doubtful accounts written off, net of recoveries.

⁽²⁾		Foreign currency translation adjustment charged to accumulated other comprehensive income.

⁽³⁾		Employee severance and other special termination benefit payments.

⁽⁴⁾		Consists of estimated present value of special termination benefits to be made to former employees over their remaining lives.

⁽⁵⁾		Special termination benefit payments and amounts reclassified to accrued postretirement benefits.