PART IV ITEM 15 Exhibits and Financial Statement Schedules Cigna Corporation and Subsidiaries Schedule V – Valuation and Qualifying Accounts and Reserves Prior periods for the deferred tax valuation allowance were updated to reflect changes resulting from the retrospective adoption of amended accounting guidance for deferred policy acquisition costs effective January 1, 2012. See Note 2 to the Consolidated Financial Statements in the Form 10-K for additional information. (1) 2010 amount for deferred tax asset valuation allowance primarily reflects the resolution of a federal tax matter. See Note 20 to the Consolidated Financial Statements. (2) 2011 increase to deferred tax asset valuation allowance reflects effects of the acquisition of First Assist in November 2011. (3) Amounts for commercial mortgage loans primarily reflects charge-offs upon sales and repayments, as well as transfers to foreclosed real estate. 2012 amount also includes restructures reclassified to Other Long-term Investments. CIGNA CORPORATION -  2012 Form  10-K FS-12 Charged Charged Balance at (Credited) (Credited) Other Description beginning of to costs and to other deductions Balance at (in millions) period (4) expenses (1) accounts (2) -describe (3) end of period 2012: Investment asset valuation reserves: Commercial mortgage loans $ 19 $ 10 $ $ (22) $ 7 Allowance for doubtful accounts: Premiums, accounts and notes receivable $ 45 $ 4 $ 1 $ 1 $ 51 Deferred tax asset valuation allowance $ 45 $ 4 $ (7) $ - $ 42 Reinsurance recoverables $ 5 $ (1) $ - $ - $ 4 2011: Investment asset valuation reserves: Commercial mortgage loans $ 12 $ 16 $ - $ (9) $ 19 Allowance for doubtful accounts: Premiums, accounts and notes receivable $ 49 $ 4 $ (1) $ (7) $ 45 Deferred tax asset valuation allowance $ 26 $ 4 $ 15 $ - $ 45 Reinsurance recoverables $ 10 $ (5) $ - $ - $ 5 2010: Investment asset valuation reserves: Commercial mortgage loans $ 17 $ 24 $ - $ (29) $ 12 Allowance for doubtful accounts: Premiums, accounts and notes receivable $ 43 $ 11 $ - $ (5) $ 49 Deferred tax asset valuation allowance $ 117 $ (91) $ - $ - $ 26 Reinsurance recoverables $ 15 $ (5) $ - $ - $ 10