PART II  Schedule II — Valuation and Qualifying Accounts and Reserves For years ended December 31, 2010, 2009 and 2008 None. Management’s annual report on internal control over fi nancial  reporting. Refer to  Management’s Report on Internal Control Over  Financial Reporting  which is included in Item 8 of Part II of this  Annual Report on Form 10-K and is incorporated by reference  to this Item 9A. Audit report of the independent registered public accounting  firm. Refer to  Report of Independent Registered Public Accounting  Firm  which is included in Item 8 of Part II of this Annual Report  on Form 10-K and is incorporated by reference to this Item 9A. ITEM 9A Controls and Procedures 75 FMC CORPORATION    2010 Form 10K (b)  Change in Internal Controls. There have been no changes in  internal control over financial reporting that occurred during  the quarter ended December 31, 2010, that materially aff ected  or are reasonably likely to materially affect our internal control  over fi nancial reporting. (a)  Evaluation of disclosure controls and procedures. Based on  management’s evaluation (with the participation of the Company’s  Chief Executive Offi cer and Chief Financial Officer), the Chief  Executive Offi cer and Chief Financial Offi cer have concluded that,  as of the end of the period covered by this report, the Company’s  disclosure controls and procedures (as defined in Rules 13a-15(e)  and 15d-15(e) under the Securities Exchange Act of 1934) are  effective to provide reasonable assurance that information required  to be disclosed by the Company in reports filed or submitted  under the Securities Exchange Act of 1934 is recorded, processed,  summarized and reported within the time periods specified in the  SEC’S rules and forms and is accumulated and communicated  to management, including our principal executive officer and  principal fi nancial offi cer, as appropriate to allow timely decisions  regarding required disclosure. ITEM 9  Changes in and Disagreements With Accountants  on Accounting and Financial Disclosure (1) Write-offs are net of recoveries. Description (in Millions) Balance, Beginning of Year Provision/(benefi t) Write- off s  (1) Balance, End of Year December 31, 2010 Reserve for doubtful accounts $18.2 $4.3 $(0.8) $21.7 Deferred tax valuation allowance $37.1 $39.2 $— $76.3 December 31, 2009 Reserve for doubtful accounts $16.3 $5.8 $(3.9) $18.2 Deferred tax valuation allowance $55.3 $(18.2) $— $37.1 December 31, 2008 Reserve for doubtful accounts $18.0 $3.1 $(4.8) $16.3 Deferred tax valuation allowance $65.1 $(9.8) $— $55.3