Exhibit 99.4 SCHEDULE II SOLUTIA INC. VALUATION AND QUALIFYING ACCOUNTS FOR THE YEARS ENDED DECEMBER 31, 2006, 2005 AND 2004 (Dollars in Millions) COLUMN A COLUMN B COLUMN C COLUMN D COLUMN E ---------------------------------- -------------- --------------------------- ----------- -------------- Additions --------------------------- (1) Balance at Charged to (2) beginning of costs and Charged to Balance at end Description year expenses other accounts Deductions of period ---------------------------------- -------------- ----------- -------------- ----------- -------------- YEAR ENDED DECEMBER 31, 2006 Valuation accounts for doubtful receivables $ 7 $ 1 $ (1) $ - $ 7 Restructuring reserves 4 17 - 16 5 YEAR ENDED DECEMBER 31, 2005 Valuation accounts for doubtful receivables $ 11 $ 5 $ (9) $ - $ 7 Restructuring reserves 17 27 - 40 4 YEAR ENDED DECEMBER 31, 2004 Valuation accounts for doubtful receivables $ 14 $ 2 $ (5) $ - $ 11 Restructuring reserves 18 22 - 23 17 1