Exhibit 99.4

Altria Group, Inc. and Subsidiaries

Valuation and Qualifying Accounts

For the Years Ended December 31, 2013, 2012 and 2011

(in millions)

Col. A	Col. B					Col. C			Col. D		Col. E
			Additions
Description	Balance at Beginning of Period		Charged to Costs and Expenses				Charged to Other Accounts		Deductions		Balance at End of Period
									(a)
2013:
Allowance for discounts	$	—	$	610			$	—	$	610	$	—
Allowance for returned goods	42		150				—		151		41
Allowance for losses on finance assets	99		(47		)		—		—		52
	$	141	$	713			$	—	$	761	$	93
2012:
Allowance for discounts	$	—	$	619			$	—	$	619	$	—
Allowance for returned goods	54		114				—		126		42
Allowance for losses on finance assets	227		(10		)		—		118		99
	$	281	$	723			$	—	$	863	$	141
2011:
Allowance for discounts	$	—	$	602			$	—	$	602	$	—
Allowance for returned goods	46		102				—		94		54
Allowance for losses on finance assets	202		25				—		—		227
	$	248	$	729			$	—	$	696	$	281
Notes:
(a) Represents charges for which allowances were created