3. Exhibits 2. Financial Statement Schedules Report Of Independent Registered Public Accounting Firm Schedule II Morningstar, Inc. and Subsidiaries Valuation and  Qualifying Accounts The report of Ernst & Young LLP dated February 28, 2011 concerning  the Financial Statement Schedule II, Morningstar, Inc., and subsid- iaries Valuation and Qualifying Accounts, is included at the begin- ning of Part II, Item 8 of this Annual Report on Form 10-K for the  year ended December 31, 2010. The following financial statement schedule is filed as part of this  Annual Report on Form 10-K: Schedule II: Valuation and Qualifying Accounts All other schedules have been omitted as they are not required, not  applicable, or the required information is otherwise included. Additions  Charged (Deductions)  Balance at (Credited) to  Including  Balance at  Beginning  Costs &  Currency  End of  ($000)  of Year  Expenses  Translation  Year Allowance for doubtful accounts:  Year ended December 31,  2010  $ 1,339  $ 413  $ (696)  $ 1,056 2009  466   1,292  (419)   1,339 2008  161  242  63  466 Morningstar, Inc. 2010 Annual Report 141 Exhibit  Description 3.1  Amended and Restated Articles of Incorporation of  Morningstar are incorporated by reference to Exhibit 3.1 to  our Registration Statement on Form S-1, as amended,  Registration No. 333-115209 (the Registration Statement). 3.2 By-laws of Morningstar, as in effect on July 28, 2006, are  incorporated by reference to Exhibit 3.2 to our Current Report  on Form 8-K that we filed with the SEC on July 31, 2006. 4.1  Specimen Common Stock Certificate is incorporated by ref- erence to Exhibit 4.1 to the Registration Statement. 10.1*  Form of Indemnification Agreement is incorporated by refer- ence to Exhibit 10.1 to the Registration Statement. 10.2*  Morningstar Incentive Plan, as amended and restated effective  January 1, 2009, is incorporated by reference to Exhibit 10.1  to our Current Report on Form 8-K that we filed with the  SEC on May 20, 2009. 10.3*  Morningstar 2004 Stock Incentive Plan, as amended and  restated effective as of July 24, 2009, is incorporated by  reference to Exhibit 10.1 to our Quarterly Report on Form  10-Q for the quarter ended June 30, 2009. 10.4*  Form of Morningstar 2004 Stock Incentive Plan Stock Option  Agreement is incorporated by reference to Exhibit 10.5 to  our Annual Report on Form 10-K for the year ended December  31, 2005. 10.5*  Form of Morningstar 2004 Stock Incentive Plan Restricted Stock  Unit Award Agreement for awards made prior to November  15, 2007 is incorporated by reference to Exhibit 10.1 to our  Quarterly Report on Form 10-Q for the quarter ended March  31, 2006 (the March 2006 10-Q). 10.6*  Form of Morningstar 2004 Stock Incentive Plan Director  Restricted Stock Unit Award Agreement for awards made  prior to November 15, 2007 is incorporated by reference to  Exhibit 10.2 to the March 2006 10-Q. 10.7*  Form of Morningstar 2004 Stock Incentive Plan Restricted Stock  Unit Award Agreement for awards made on and after November 15, 2007 and prior to January 1, 2009 is  incorporated by reference to Exhibit 10.8 to our Annual  Report Form 10-K for the year ended December 31, 2007 (the  2007 10-K). 10.8*  Form of Morningstar 2004 Stock Incentive Plan Director  Restricted Stock Unit Award Agreement for awards made  on and after November 15, 2007 and prior to January 1, 2009  is incorporated by reference to Exhibit 10.9 to the 2007 10-K.