Document 3Jwqxd3KvwORZgd7rx31YnzZ6

Dana Corporation Page 159 of 176 Table of Contents DANA CORPORATION AND CONSOLIDATED SUBSIDIARIES SCHEDULE 11(c) -- VALUATION AND QUALIFYING ACCOUNTS AND RESERVES VALUATION ALLOWANCE FOR DEFERRED TAX ASSETS Balance at beginning of period Net additions charged to income Reductions due to utilization or expiration Adjustments arising from change in currency exchange rates and other items Balance at end of period Year ended -- December 31, 2001 December 31, 2002 December 31, 2003 $102,100,000 127.600.000 537.700.000 $ 25,500,000 415.400.000 135.883.000 $ (5,300,000) (69,604,000) $5,119,000 $127,600,000 537.700.000 609.098.000 85 http ://www. sec.gov/Archives/edgar/data/26780/000095015204001384/105571 ae 10vk.htm 8/1/2004