LANXESS Solutions US (CEMJQ) 8-K Other Events

Exhibit 99.4

Schedule II

Valuation and Qualifying Accounts

(In millions of dollars)

			Additions
	Balance at		charged to								Balance
	beginning		costs and								at end
	of year		expenses		Deductions			Other			of year
2009:
Allowance for doubtful accounts	$	25		5		(2	) (a)		4	(c)		32
Reserve for customer rebates		19		27		(30	) (b)		2	(c)		18
2008:
Allowance for doubtful accounts	$	32		3		(5	) (a)		(5	) (c)		25
Reserve for customer rebates		25		30		(36	) (b)		-			19
2007:
Allowance for doubtful accounts	$	32		4		(7	) (a)		3	(c)		32
Reserve for customer rebates		27		45		(48	) (b)		1	(c)		25

(a) Represents primarily accounts written off as uncollectible (net of recoveries).

(b) Represents primarily payment to the customers.

(c) Represents primarily the translation effect of balances denominated in foreign currencies.