SCHEDULE II Valuation and Qualifying Accounts

12 Months Ended

Oct. 31, 2014

SCHEDULE II Valuation and Qualifying Accounts

SCHEDULE II Valuation and Qualifying Accounts

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			Other2		Deductions3		Balance as of the end of the fiscal year
Fiscal year ended October 31, 2014
Allowance for doubtful accounts and notes receivable reserves	$	3,425	$	(79	)	$	–	$	1,865	$	1,481
Fiscal year ended October 31, 2013
Allowance for doubtful accounts and notes receivable reserves		3,733		123			–		431		3,425
Fiscal year ended October 31, 2012
Allowance for doubtful accounts and notes receivable reserves		2,040		2,160			12		479		3,733

1	Provision/(recovery).
2	Addition due to acquisitions.
3	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, 2014
Accrued advertising and marketing programs	$	64,191	$	306,650	$	304,672	$	66,169
Fiscal year ended October 31, 2013
Accrued advertising and marketing programs		56,264		287,217		279,290		64,191
Fiscal year ended October 31, 2012
Accrued advertising and marketing programs		47,161		214,474		205,371		56,264

1	Provision consists of rebates, cooperative advertising, floor planning costs, commissions, and other promotional program expenses. The expense of each program is classified either as a reduction of net sales or as a component of selling, general, and administrative expense.
2	Claims paid.