Valuation And Qualifying Accounts And Reserves Schedule II

12 Months Ended

Dec. 31, 2011

Valuation And Qualifying Accounts And Reserves Schedule II [Abstract]

Valuation And Qualifying Accounts And Reserves Schedule II

ACCO Brands Corporation

VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

SCHEDULE II

Allowances for Doubtful Accounts

Changes in the allowances for doubtful accounts were as follows:

	Year Ended December 31,
(in millions of dollars)	2011			2010			2009
Balance at beginning of year	$	5.2		$	6.9		$	7.0
Additions charged to expense		1.4			3.3			3.9
Deductions—write offs		(1.3	)		(5.3	)		(4.2	)
Foreign exchange changes		(0.2	)		0.3			0.2
Balance at end of year	$	5.1		$	5.2		$	6.9

Allowances for Sales Returns and Discounts

Changes in the allowances for sales returns and discounts were as follows:

	Year Ended December 31,
(in millions of dollars)	2011			2010			2009
Balance at beginning of year	$	9.2		$	9.8		$	14.7
Additions charged to expense		41.6			31.8			40.8
Deductions—returns		(43.1	)		(32.1	)		(46.7	)
Foreign exchange changes		—			(0.3	)		1.0
Balance at end of year	$	7.7		$	9.2		$	9.8

Allowances for Cash Discounts

Changes in the allowances for cash discounts were as follows:

	Year Ended December 31,
(in millions of dollars)	2010			2009			2008
Balance at beginning of year	$	1.2		$	1.2		$	1.1
Additions charged to expense		11.0			11.3			11.6
Deductions—discounts taken		(11.0	)		(11.1	)		(11.7	)
Foreign exchange changes		(0.1	)		(0.2	)		0.2
Balance at end of year	$	1.1		$	1.2		$	1.2

Warranty Reserves

Changes in the reserve for warranty claims were as follows:

	Year Ended December 31,
(in millions of dollars)	2011			2010			2009
Balance at beginning of year	$	3.1		$	2.8		$	3.0
Provision for warranties issued		3.0			3.2			2.5
Settlements made (in cash or in kind)		(3.4	)		(2.9	)		(2.7	)
Balance at end of year	$	2.7		$	3.1		$	2.8

Income Tax Valuation Allowance

Changes in the deferred tax valuation allowances were as follows:

	Year Ended December 31,
(in millions of dollars)	2011		2010			2009
Balance at beginning of year	$	193.2	$	188.9		$	63.8
Additions charged to expense		5.4		15.7			123.1
Other		5.7		(11.4	)		2.0
Balance at end of year	$	204.3	$	193.2		$	188.9