JOHNSON & JOHNSON | 2013 | FY | 3

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS
Fiscal Years Ended December 29, 2013, December 30, 2012 and January 1, 2012
(Dollars in Millions)
 
Balance at
Beginning of
Period
 
Accruals
 
Payments/Other
 
Balance at
End of
Period
2013
 

 
 

 
 

 
 

Accrued Rebates(1)
$
2,466

 
10,559

 
(10,102
)
 
2,923

Accrued Returns
710

 
480

 
(558
)
 
632

Accrued Promotions
435

 
1,619

 
(1,571
)
 
483

Subtotal
$
3,611

 
12,658

 
(12,231
)
 
4,038

Reserve for doubtful accounts
466

 
53

 
(186
)
 
333

Reserve for cash discounts
105

 
1,097

 
(1,099
)
 
103

Total
$
4,182

 
13,808

 
(13,516
)
 
4,474

2012
 
 
 
 
 
 
 
Accrued Rebates(1)
$
2,215

 
8,973

 
(8,722
)
 
2,466

Accrued Returns
682

 
549

 
(521
)
 
710

Accrued Promotions
396

 
1,583

 
(1,544
)
 
435

Subtotal
$
3,293

 
11,105

 
(10,787
)
 
3,611

Reserve for doubtful accounts
361

 
127

 
(22
)
 
466

Reserve for cash discounts
99

 
1,010

 
(1,004
)
 
105

Total
$
3,753

 
12,242

 
(11,813
)
 
4,182

2011
 
 
 
 
 
 
 
Accrued Rebates(1)
$
2,146

 
8,331

 
(8,262
)
 
2,215

Accrued Returns
640

 
560

 
(518
)
 
682

Accrued Promotions
427

 
1,774

 
(1,805
)
 
396

Subtotal
$
3,213

 
10,665

 
(10,585
)
 
3,293

Reserve for doubtful accounts
340

 
77

 
(56
)
 
361

Reserve for cash discounts
110

 
960

 
(971
)
 
99

Total
$
3,663

 
11,702

 
(11,612
)
 
3,753


(1)
Includes reserve for customer rebates of $730 million, $642 million and $656 million at December 29, 2013, December 30, 2012 and January 1, 2012, respectively, recorded as a contra asset.

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