BRUNSWICK CORPORATION

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

(in millions)

Allowances for Losses on Receivables	Balance at Beginning of Year		Charges to Profit and Loss			Write-offs			Recoveries		Other			Balance at End of Year

2011	$	38.0	$	(3.2	)	$	(6.8	)	$	0.4	$	2.6		$	31.0

2010	$	47.7	$	3.3		$	(10.6	)	$	2.1	$	(4.5	)	$	38.0

2009	$	41.7	$	49.7		$	(44.9	)	$	0.5	$	0.7		$	47.7

Deferred Tax Asset Valuation Allowance	Balance at Beginning of Year		Charges to Profit and Loss(A)			Write-offs			Recoveries		Other(A)			Balance at End of Year

2011	$	722.5	$	(1.3	)	$	(12.2	)	$	0.4	$	42.7		$	752.1

2010	$	637.3	$	79.0		$	(3.6	)	$	-	$	9.8		$	722.5

2009	$	493.1	$	149.6		$	(2.6	)	$	-	$	(2.8	)	$	637.3

(A) For the year ended December 31, 2011, the deferred tax asset valuation allowance increased as a result of pension remeasurement, which is recorded in Accumulated other comprehensive loss, and tax credits for which no tax benefit could be recorded. For the year ended December 31, 2010, the deferred tax asset valuation allowance increased as a result of additional tax losses and tax credits for which no tax benefit could be recorded. For the year ended December 31, 2009, the deferred tax asset valuation allowance increased as a result of additional losses and the recording of an additional $36.6 million in deferred tax asset valuation allowances during the first quarter of 2009 to reduce certain state and foreign net deferred tax assets to their anticipated realizable value.