SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

12 Months Ended

Dec. 31, 2011

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

• SCHEDULE II
  

INTERNATIONAL BUSINESS MACHINES CORPORATION AND SUBSIDIARY COMPANIES VALUATION AND QUALIFYING ACCOUNTS AND RESERVES For the Years Ended December 31: (Dollars in Millions)

SCHEDULE II

INTERNATIONAL BUSINESS MACHINES CORPORATION AND SUBSIDIARY COMPANIES
VALUATION AND QUALIFYING ACCOUNTS AND RESERVES
For the Years Ended December 31:
(Dollars in Millions)

Description	Balance at Beginning of Period		Additions*			Writeoffs			Other**			Balance at End of Period
Allowance For Doubtful Accounts
2011
—Current	$	676	$	90		$	(154	)	$	(34	)	$	578
—Noncurrent	$	58	$	1		$	(17	)	$	(3	)	$	38
2010
—Current	$	669	$	49		$	(146	)	$	104		$	676
—Noncurrent	$	100	$	(12	)	$	(29	)	$	(1	)	$	58
2009
—Current	$	633	$	115		$	(189	)	$	111		$	669
—Noncurrent	$	180	$	33		$	(56	)	$	(58	)	$	100
Allowance For Inventory Losses
2011	$	674	$	230		$	(279	)	$	1		$	625
2010	$	679	$	254		$	(285	)	$	26		$	674
2009	$	643	$	259		$	(242	)	$	18		$	679
Revenue Based Provisions
2011	$	888	$	3,157		$	(3,132	)	$	(51	)	$	861
2010	$	871	$	3,234		$	(3,216	)	$	(1	)	$	888
2009	$	984	$	3,969		$	(4,019	)	$	(65	)	$	871

*

Additions for Allowance for Doubtful Accounts and Allowance for Inventory Losses are charged to expense and cost accounts, respectively, while Revenue Based Provisions are charged to revenue accounts.

**

Primarily comprises currency translation adjustments.