Rohm & Haas (ROH) 8-K Other Events

Exhibit 99.6 Schedule II

ROHM AND HAAS COMPANY AND SUBSIDIARIES
Valuation and Qualifying Accounts

	Year Ended December 31,
	2004			2003			2002
(in millions)
Deducted from Accounts Receivable - Allowances for losses:
Balance at beginning of year	$	57		$	55		$	54
Additions charged to earnings		11			20			16
Charge-offs, net of recoveries		(19	)		(18	)		(15	)
Balance at end of year	$	49		$	57		$	55

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