sCHEdulE II – vAluATION ANd quAlIFYINg ACCOuNTs ThETIMKEN cOMPaNy aND subsIDIaRIEs (1)  Provision for uncollectible accounts included in expenses. (2)  Provisions for surplus and obsolete inventory included in expenses. (3)  Increase in valuation allowance is recorded as a component of the provision for income taxes. (4)  Currency translation and change in reserves due to acquisitions, net of divestitures. (5)  Includes valuation allowances recorded against other comprehensive income/loss or goodwill. (6)  Actual accounts written off against the allowance – net of recoveries. (7)  Inventory items written off against the allowance. (8)  Amount primarily relates to the reversal of valuation allowances due to the realization of net operating loss carryforwards. additions Description balance at beginning  of Period  charged to  costs and  Expenses charged  to Other accounts  Deductions  balance at End of Period Allowance for uncollectible accounts year ended December 31, 2011 $ 27.6   14.4  (1)  (2.5) (4)  20.5  (6)  $ 19.0  Year ended December 31, 2010 $ 41.6   16.5  (1)  (1.2) (4)  29.3  (6)  $ 27.6  Year ended December 31, 2009 $ 55.0   38.2  (1)  0.5  (4)  52.1  (6)  $ 41.6  Allowance for surplus and obsolete inventory year ended December 31, 2011 $ 30.8   12.2  (2)  5.2  (4)  17.3  (7)  $ 30.9  Year ended December 31, 2010 $ 30.8   19.9  (2)  0.4  (4)  20.3  (7)  $ 30.8  Year ended December 31, 2009 $ 24.7   31.4  (2)  1.7  (4)  27.0  (7)  $ 30.8  Valuation allowance on deferred tax assets year ended December 31, 2011 $ 174.9   22.6  (3)  (3.9) (5)  13.9  (8)  $ 179.7  Year ended December 31, 2010 $ 222.5   11.1  (3)  (11.9) (5)  46.8  (8)  $ 174.9  Year ended December 31, 2009 $ 159.6   57.8  (3)  16.3  (5)  11.2  (8)  $ 222.5  CONTrOls,rEPOrTs ANd ExHIBITs 95 THE TIMKEN COMPANY