Cleveland-Cliffs (CLF) 10-K 2016 FY Annual report

Exhibit 99(a)

Cliffs Natural Resources Inc. and Subsidiaries
Schedule II – Valuation and Qualifying Accounts
(Dollars in Millions)
			Additions
	Balance at Beginning of Year		Charged to Cost and Expenses			Charged to Other Accounts							Balance at End of Year
Classification									Acquisition		Deductions
Year Ended December 31, 2016:
Deferred Tax Valuation Allowance	$	3,372.5	$	(40.6	)	$	5.1		$	—	$	2.2	$	3,334.8
Accounts Receivable Allowance	$	7.1	$	—		$	(7.1	)	$	—	$	—	$	—
Year Ended December 31, 2015:
Deferred Tax Valuation Allowance	$	1,152.3	$	54.3		$	2,165.9		$	—	$	—	$	3,372.5
Accounts Receivable Allowance	$	—	$	7.1		$	—		$	—	$	—	$	7.1
Year Ended December 31, 2014:
Deferred Tax Valuation Allowance	$	849.6	$	634.9		$	(12.6	)	$	—	$	319.6	$	1,152.3
Accounts Receivable Allowance	$	—	$	—		$	—		$	—	$	—	$	—