 The provision for losses on receivables for 2010 of $61.0 million declined $29.8 million compared to 2009,  primarily from improvements in portfolio quality as well as a decline in the receivable balances. Charge-offs  declined in the U.S. and Canada and Europe due to improvements in economic conditions. Charge-offs increased in Mexico and Australia due to weakness in the transport industry in Mexico during much of the year. Past-due  percentages are noted below. Worldwide PFS accounts 30+ days past due at December 31, 2010 of 3.0% improved from 3.8% at December 31, 2009,  reflecting improvements in Europe, Mexico and Australia, partially offset by a slight increase in the U.S. and  Canada. Included in the U.S. and Canada past-due percentage of 2.1% is 1.1% from one large customer. Excluding  that customer, worldwide PFS accounts 30+ days past due at December 31, 2010 would have been 2.3%. At  December 31, 2010, the Company had $34.9 million of specific loss reserves for this large customer and other  accounts considered at risk. The Company continues to focus on reducing past-due balances. When the Company  modifies a 30+ days past-due account, the customer is generally considered current under the revised contractual  terms. The effect on total 30+ days past-dues from such modifications was not significant at December 31, 2010 and 2009.  The Company’s 2010 pretax return on revenue for Financial Services increased to 15.9% from 8.4% in 2009  primarily due to higher lease margin from lower operating lease impairments and a decline in losses on the sale of  lease returns, and a lower provision for losses from improving portfolio quality. Other includes the winch business as well as sales, income and expenses not attributable to a reportable segment,  including a portion of corporate expense. Sales represent approximately 1% of consolidated net sales and revenues  for 2010 and 2009. Other SG&A was $24.5 million in 2010 and $7.1 million in 2009. The increase is primarily due  to higher salaries and related expenses ($5.7 million), higher charitable contributions ($5.2 million), increased  professional fees ($2.7 million) and higher travel and related costs ($1.2 million). Other income (loss) before tax  was a loss of $15.3 million in 2010 compared to income of $42.2 million in 2009, primarily due to a one-time $66.0  million gain from the curtailment of postretirement benefits, partially offset by higher expense from economic  hedges of $21.2 million in 2009 and higher SG&A in 2010. The 2010 effective income tax rate was 30.7% compared to 36.1% in 2009. In 2009, a retroactive tax law change in  Mexico increased income tax expense by $11.4 million and the effective tax rate by 6.5 percentage points. Excluding  the Mexican tax law change, the effective tax rate in 2009 was 29.6%. The higher rate in 2010 reflects a lower  proportion of tax benefits for research and development and other permanent differences. At December 31, 2010 2009 Percentage of retail loan and lease accounts 30+ days past-due: U.S. and Canada  2.1% 1.8% Europe  2.5% 4.4% Mexico and Australia  5.8% 9.6% Total  3.0% 3.8% Other