SCHEDULE II INTERNATIONAL PAPER COMPANY  AND CONSOLIDATED SUBSIDIARIES SCHEDULE II – VALUATION  AND QUALIFYING ACCOUNTS In millions For the Year Ended December 31, 2004 Additions Balance at Additions Charged to Deductions Balance at Beginning Charged to Other from End of Period Earnings Accounts Reserves of Period Description Reserves Applied Against Specific Assets Shown on Balance Sheet: Doubtful accounts - current $135 $18 $- $(25) $128 Restructuring reserves 81 74 - (155) - (a) (b) In millions For the Year Ended December 31, 2003 Additions Balance at Additions Charged to Deductions Balance at Beginning Charged to Other from End of Period Earnings Accounts Reserves of Period Description Reserves Applied Against Specific Assets Shown on Balance Sheet: Doubtful accounts - current $167 $20 $- $(52) $135  Restructuring reserves 104 160 - (183) 81 (a) (b) In millions For the Year Ended December 31, 2002 Additions Balance at Additions Charged to Deductions Balance at Beginning Charged to Other from End of Period Earnings Accounts Reserves of Period Description Reserves Applied Against Specific Assets Shown on Balance Sheet: Doubtful accounts - current $178 $29$- Restructuring reserves 321 119- (336) 104 (a) (b) (a) Includes write-off, less recoveries, of accounts determined to be  uncollectible and other adjustments. (b) Includes payments and deductions for reversals of previously established  reserves that were no longer required. 87