SUPPLEMENTAL BALANCE SHEET INFORMATION

Components of selected captions in our accompanying consolidated balance sheets are as follows:

Trade accounts receivable, net



	As of
(in millions)	December 31, 2011			December 31, 2010
Accounts receivable	$	1,362		$	1,445
Less: allowance for doubtful accounts	(81		)	(83		)
Less: allowance for sales returns	(35		)	(42		)
	$	1,246		$	1,320

The following is a rollforward of our allowance for doubtful accounts for 2011, 2010 and 2009:



	Year Ended December 31,
(in millions)	2011			2010			2009
Beginning balance	$	83		$	71		$	58
Net charges to expenses	11			27			27
Utilization of allowances	(13		)	(15		)	(14		)
Ending balance	$	81		$	83		$	71

During the first quarter of 2011, we reversed $20 million of previously established allowances for doubtful accounts against long-outstanding receivables in Greece. These receivables had previously been fully reserved as we had determined that they had a high risk of being uncollectible due to the economic situation in Greece. During the first quarter of 2011, the Greek government converted these receivables into bonds, which we were able to monetize, reducing our allowance for doubtful accounts as a credit to selling, general and administrative expenses.

Inventories



	As of
(in millions)	December 31, 2011		December 31, 2010
Finished goods	$	637	$	622
Work-in-process	71		95
Raw materials	223		177
	$	931	$	894

Property, plant and equipment, net



	As of
(in millions)	December 31, 2011		December 31, 2010
Land	$	111	$	119
Buildings and improvements	923		919
Equipment, furniture and fixtures	1,919		1,889
Capital in progress	230		241
	3,183		3,168
Less: accumulated depreciation	1,513		1,471
	$	1,670	$	1,697

Accrued expenses



	As of
(in millions)	December 31, 2011		December 31, 2010
Legal reserves	$	129	$	441
Payroll and related liabilities	466		436
Accrued contingent consideration	37		9
Other	695		740
	$	1,327	$	1,626

Other long-term liabilities



	As of
(in millions)	December 31, 2011		December 31, 2010
Legal reserves	$	170	$	147
Accrued income taxes	1,095		1,062
Accrued contingent consideration	321		62
Other long-term liabilities	422		374
	$	2,008	$	1,645