Schedule II Valuation and Qualifying Accounts and Reserves

12 Months Ended

Dec. 31, 2011

Schedule II Valuation and Qualifying Accounts and Reserves

Dana Holding Corporation

Schedule II

Valuation and Qualifying Accounts and Reserves

(In millions)

									Adjustments
									arising
			Amounts						from change
	Balance at		charged						in currency			Balance at
	beginning		(credited)			Allowance			exchange rates			end of
	of period		to income			utilized			and other items			period
For the Year Ended December 31, 2011
Amounts deducted from assets
Allowance for doubtful receivables	$	11	$	—		$	(3	)	$	—		$	8
Inventory reserves		59		6			(9	)		(1	)		55
Valuation allowance for deferred tax assets		1,345		(25	)		-			14			1,334
Total allowances deducted from assets	$	1,415	$	(19	)	$	(12	)	$	13		$	1,397
For the Year Ended December 31, 2010
Amounts deducted from assets
Allowance for doubtful receivables	$	18	$	(2	)	$	(5	)	$	—		$	11
Inventory reserves		60		9			(10	)					59
Valuation allowance for deferred tax assets		1,409		46			(3	)		(107	)		1,345
Total allowances deducted from assets	$	1,487	$	53		$	(18	)	$	(107	)	$	1,415
For the Year Ended December 31, 2009
Amounts deducted from assets
Allowance for doubtful receivables	$	23	$	2		$	(7	)	$	—		$	18
Inventory reserves		52		16			(10	)		2			60
Valuation allowance for deferred tax assets		1,137		268			(64	)		68			1,409
Total allowances deducted from assets	$	1,212	$	286		$	(81	)	$	70		$	1,487