Document gDnZjDarZxK74j9ZDzOy9Yd2V

Dana Corporation Page 157 of 176 Table of Contents DANA CORPORATION AND CONSOLIDATED SUBSIDIARIES SCHEDULE 11(a) -- VALUATION AND QUALIFYING ACCOUNTS AND RESERVES ALLOWANCE FOR DOUBTFUL ACCOUNTS RECEIVABLE Balance at beginning of period Additions charged to income Trade accounts receivable "written off' net of recoveries 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 $41,970,000 45,060,034 39,549,000 $25,899,984 26,751,000 7,531,000 $(21,338,232) (27,332,000) (14,223,000) $(1,471,718) (4,930,034) 5,044,000 $45,060,034 39,549,000 37,901,000 83 http://www.sec.gov/Archives/edgar/data/26780/000095015204001384/105571ael0vk.htm 8/1/2004