Libbey (LBY) 8-K Other Events

Exhibit 99.3

LIBBEY INC.
SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS (Consolidated)
Years ended December 31, 2005, 2004 and 2003
(Dollars in thousands)

				Allowance for			Valuation
	Allowance for			slow moving			allowance for
	doubtful			and obsolete			deferred tax
	accounts			inventory			asset
Balance at January 1, 2003	$	7,792		$	1,421		$	195
Charged to expense or other accounts		(19	)		830
Deductions		(613	)		(1,178	)
Balance at December 31, 2003		7,160			1,073			195
Charged to expense or other accounts		2,158			3,357			760
Deductions		(1,657	)		(1,591	)
Balance at December 31, 2004		7,661			2,839			955
Charged to expense or other accounts		832			3,776			2,078
Deductions		(151	)		(3,266	)
Balance at December 31, 2005	$	8,342		$	3,349		$	3,033