Exhibit 99.3
CELANESE CORPORATION AND SUBSIDIARIES
SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS
Additions | ||||||||||||||||||||||
Balance at beginning of period | Charged to Costs and Expenses | Charged to Other Accounts | Deductions | Balance at end of period | ||||||||||||||||||
(in $ millions) | ||||||||||||||||||||||
Predecessor | ||||||||||||||||||||||
Year Ended December 31, 2001 | ||||||||||||||||||||||
Deducted from asset accounts: | ||||||||||||||||||||||
Allowance for doubtful accounts | 18 | 6 | — | (6) | (a) | 18 | ||||||||||||||||
Valuation allowance for deferred tax assets | 242 | — | — | (67 | ) | 175 | ||||||||||||||||
Year Ended December 31, 2002 | ||||||||||||||||||||||
Deducted from asset accounts: | ||||||||||||||||||||||
Allowance for doubtful accounts | 18 | 6 | — | (3) | (a) | 21 | ||||||||||||||||
Valuation allowance for deferred tax assets | 175 | — | — | (1 | ) | 174 | ||||||||||||||||
Year Ended December 31, 2003 | ||||||||||||||||||||||
Deducted from asset accounts: | ||||||||||||||||||||||
Allowance for doubtful accounts | 21 | 4 | — | (3) | (a) | 22 | ||||||||||||||||
Valuation allowance for deferred tax assets | 174 | — | — | (14 | ) | 160 | ||||||||||||||||
Period Ended March 31, 2004 | ||||||||||||||||||||||
Successor | ||||||||||||||||||||||
Deducted from asset accounts: | ||||||||||||||||||||||
Allowance for doubtful accounts | 22 | 1 | — | (1) | (a) | 22 | ||||||||||||||||
Valuation allowance for deferred tax assets | 160 | — | — | — | 160 | |||||||||||||||||
Period Ended December 31, 2004 | ||||||||||||||||||||||
Deducted from assets accounts: | ||||||||||||||||||||||
Allowance for doubtful accounts | 22 | 4 | — | (4) | (a) | 22 | ||||||||||||||||
Valuation allowance for deferred tax assets | 160 | 113 | 390 | (b) | (73 | ) | 590 | |||||||||||||||
(a) | Includes foreign currency translation effects and uncollected accounts written off, net of recoveries |
(b) | Represents amount charged to goodwill as a result of purchase accounting. |
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