SCHEDULE II

THE TORO COMPANY AND SUBSIDIARIES

Valuation and Qualifying Accounts



(Dollars in thousands)	Balance as of the Beginning of the Fiscal Year		Charged to Costs and Expenses¹		Deductions²		Balance as of the End of the Fiscal Year
Fiscal year ended October 31, 2018
Allowance for doubtful accounts and notes receivable reserves	$	2,147	$	399	$	318	$	2,228
Fiscal year ended October 31, 2017
Allowance for doubtful accounts and notes receivable reserves	1,609		934		396		2,147
Fiscal year ended October 31, 2016
Allowance for doubtful accounts and notes receivable reserves	$	1,378	$	424	$	193	$	1,609


¹	Provision/(recovery).


²	Uncollectible accounts charged off.



(Dollars in thousands)	Balance as of the Beginning of the Fiscal Year		Charged to Costs and Expenses¹		Deductions²		Balance as of the End of the Fiscal Year
Fiscal year ended October 31, 2018
Accrued advertising and marketing programs	$	85,934	$	387,774	$	384,258	$	89,450
Fiscal year ended October 31, 2017
Accrued advertising and marketing programs	81,315		377,989		373,370		85,934
Fiscal year ended October 31, 2016
Accrued advertising and marketing programs	$	76,689	$	355,509	$	350,883	$	81,315

Provision consists of off-invoice discounts, rebate programs, incentive discounts, financing programs, various commissions, and cooperative advertising. The expense of each program is classified either as a reduction from gross sales or as a component of selling, general, and administrative expense as explained in more detail in the section entitled "Sales Promotions and Incentives" included in Part II, Item 7, "Management's Discussion and Analysis of Financial Condition and Results of Operations" of this report and in Note 1 of the Notes to Consolidated Financial Statements, in the section entitled "Sales Promotions and Incentives" included in Part II, Item 8, "Financial Statements and Supplementary Data" of this report.


²	Claims paid.