Schedule ll (Tables)

12 Months Ended

Dec. 31, 2013

Valuation and Qualifying Accounts [Abstract]

Schedule Of Valuation And Qualifying Accounts Disclosure [Table Text Block]

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.