CONOCOPHILLIPS | 2013 | FY | 3

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS (Consolidated)
            
ConocoPhillips       
  Millions of Dollars
   Balance at Charged to     Balance at
Description January 1 Expense Other(a)Deductions December 31
2013          
Deducted from asset accounts:          
 Allowance for doubtful accounts and notes receivable$ 10  -  -  (2)(b) 8
 Deferred tax asset valuation allowance  1,345  (357)  3  (22)  969
Included in other liabilities:          
 Restructuring accruals  17  10  (1)  (7)(c) 19
2012          
Deducted from asset accounts:          
 Allowance for doubtful accounts and notes receivable$ 30  (4)  (13)  (3)(b) 10
 Deferred tax asset valuation allowance  1,487  369  (447)  (64)  1,345
Included in other liabilities:          
 Restructuring accruals  48  9  (5)  (35)(c) 17
2011          
Deducted from asset accounts:          
 Allowance for doubtful accounts and notes receivable$ 32  2  -  (4)(b) 30
 Deferred tax asset valuation allowance  1,400  174  (31)  (56)  1,487
Included in other liabilities:          
 Restructuring accruals  105  25  (1)  (81)(c) 48
(a)Represents acquisitions/dispositions/revisions and the effect of translating foreign financial statements.
(b)Amounts charged off less recoveries of amounts previously charged off.
(c)Benefit payments.

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