NOTE 22. VALUATION AND QUALIFYING ACCOUNTS
| Balance as of beginning of year | Additions | Acquisitions and Disposals | Utilization | Foreign exchange | Balance as of end of year | |||||||||||||
| (in millions) | ||||||||||||||||||
| Fiscal 2013 | ||||||||||||||||||
| Allowances for returns and doubtful accounts | $ | (800) | $ | (1,078) | $ | 5 | $ | 994 | $ | (20) | $ | (899) | ||||||
| Deferred tax valuation allowance | (1,514) | (156) | (2,054) | 392 | 48 | (3,284) | ||||||||||||
| Fiscal 2012 | ||||||||||||||||||
| Allowances for returns and doubtful accounts | (872) | (1,116) | 7 | 1,138 | 43 | (800) | ||||||||||||
| Deferred tax valuation allowance | (1,410) | (162) | - | 58 | - | (1,514) | ||||||||||||
| Fiscal 2011 | ||||||||||||||||||
| Allowances for returns and doubtful accounts | (946) | (1,127) | 25 | 1,235 | (59) | (872) | ||||||||||||
| Deferred tax valuation allowance | (1,530) | (72) | - | 192 | - | (1,410) | ||||||||||||