VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Sep. 28, 2012

VALUATION AND QUALIFYING ACCOUNTS

VARIAN MEDICAL SYSTEMS, INC. AND SUBSIDIARIES

VALUATION AND QUALIFYING ACCOUNTS

Fiscal Year	Description	Balance at Beginning of Period		Charged to Bad Debt Expense		Write-Offs/ Adjustments Charged to Allowance		Balance at End of Period
		(In thousands)
2012	Allowance for doubtful accounts receivable	$	6,034	$	10,350	$	1,998	$	14,386
2011	Allowance for doubtful accounts receivable	$	4,209	$	2,514	$	689	$	6,034
2010	Allowance for doubtful accounts receivable	$	4,347	$	1,319	$	1,457	$	4,209

Fiscal Year	Description	Balance at Beginning of Period		Increases		Deductions		Balance at End of Period
		(In thousands)
2012	Valuation allowance for deferred tax assets	$	46,924	$	0	$	1,173	$	45,751
2011	Valuation allowance for deferred tax assets	$	38,456	$	8,642	$	174	$	46,924
2010	Valuation allowance for deferred tax assets	$	35,429	$	3,071	$	44	$	38,456