Altria (MO) 8-K Consolidated Financial Statements as of

Exhibit 99.4

ALTRIA GROUP, INC. AND SUBSIDIARIES

VALUATION AND QUALIFYING ACCOUNTS

For the Years Ended December 31, 2008, 2007 and 2006

(in millions)

			Additions
Description	Balance at Beginning of Period		Charged to Costs and Expenses		Charged to Other Accounts		Deductions		Balance at End of Period
					(a)		(b)
2008:
CONSUMER PRODUCTS:
Allowance for discounts	$	-	$	492	$	-	$	492	$	-
Allowance for doubtful accounts		3		-		-		-		3
Allowance for returned goods		2		6		-		4		4
	$	5	$	498	$	-	$	496	$	7
FINANCIAL SERVICES:
Allowance for losses	$	204	$	100	$	-	$	-	$	304
2007:
CONSUMER PRODUCTS:
Allowance for discounts	$	-	$	493	$	-	$	493	$	-
Allowance for doubtful accounts		6		-		1		4		3
Allowance for returned goods		1		3		-		2		2
	$	7	$	496	$	1	$	499	$	5
FINANCIAL SERVICES:
Allowance for losses	$	480	$	-	$	-	$	276	$	204
2006:
CONSUMER PRODUCTS:
Allowance for discounts	$	-	$	516	$	-	$	516	$	-
Allowance for doubtful accounts		2		4		-		-		6
Allowance for returned goods		2		1		-		2		1
	$	4	$	521	$	-	$	518	$	7
FINANCIAL SERVICES:
Allowance for losses	$	596	$	103	$	-	$	219	$	480

Notes:

(a) Primarily related to acquisition.

(b) Represents charges for which allowances were created.

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