EXHIBIT 99.4
SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS AND RESERVES
THE BLACK & DECKER CORPORATION AND SUBSIDIARIES
(MILLIONS OF DOLLARS)
| DESCRIPTION | BALANCE AT BEGINNING OF PERIOD | ADDITIONS CHARGED TO COSTS AND EXPENSES | DEDUCTIONS | OTHER CHARGES ADD (DEDUCT) | BALANCE AT END OF PERIOD | |||||||||||||||
| Year Ended December 31, 2005 | ||||||||||||||||||||
| Reserve for doubtful accounts and cash discounts | $ | 52 | .1 | $ | 87 | .2 | $92 | .8 | (a) | $ | (1.4) | (b) | $ | 45 | .1 | |||||
| Year Ended December 31, 2004 | ||||||||||||||||||||
| Reserve for doubtful accounts and cash discounts | $ | 47 | .4 | $ | 86 | .3 | $93 | .0 | (a) | $ | 11.4 | (b) | $ | 52 | .1 | |||||
| Year Ended December 31, 2003 | ||||||||||||||||||||
| Reserve for doubtful accounts and cash discounts | $ | 46 | .3 | $ | 70 | .5 | $74 | .3 | (a) | $ | 4.9 | (b) | $ | 47 | .4 | |||||
(a) Accounts written off during the year and cash discounts taken by customers.
(b) Primarily includes currency translation adjustments and amounts associated with acquired and divested businesses.
