SCHEDULE II Valuation and Qualifying Accounts

12 Months Ended

Oct. 31, 2013

SCHEDULE II Valuation and Qualifying Accounts

SCHEDULE II Valuation and Qualifying Accounts

SCHEDULE II

THE TORO COMPANY AND SUBSIDIARIES
Valuation and Qualifying Accounts

(Dollars in thousands)		Balance as of the beginning of the fiscal year		Charged to costs and expenses1		Other2		Deductions3		Balance as of the end of the fiscal year
Fiscal year ended October 31, 2013
Allowance for doubtful accounts and notes receivable reserves	$	3,733	$	123	$	–	$	431	$	3,425
Fiscal year ended October 31, 2012
Allowance for doubtful accounts and notes receivable reserves		2,040		2,160		12		479		3,733
Fiscal year ended October 31, 2011
Allowance for doubtful accounts and notes receivable reserves		3,904		6		55		1,925		2,040

1

Provision/(recovery).

2

Addition due to acquisitions.

3

Uncollectible accounts charged off.

(Dollars in thousands)		Balance as of the beginning of the fiscal year		Charged to costs and expenses1		Deductions2		Balance as of the end of the fiscal year
Fiscal year ended October 31, 2013
Accrued advertising and marketing programs	$	56,264	$	287,217	$	279,290	$	64,191
Fiscal year ended October 31, 2012
Accrued advertising and marketing programs		47,161		214,474		205,371		56,264
Fiscal year ended October 31, 2011
Accrued advertising and marketing programs		43,095		190,021		185,955		47,161

1

Provision consists of rebates, cooperative advertising, floor planning costs, commissions, and other promotional program expenses. The expense of each program is classified either as a reduction of net sales or as a component of selling, general, and administrative expense.

2

Claims paid.