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, 2012			December 31, 2011
Accounts receivable	$	1,336		$	1,362
Less: allowance for doubtful accounts	(88		)	(81		)
Less: allowance for sales returns	(31		)	(35		)
	$	1,217		$	1,246

The following is a rollforward of our allowance for doubtful accounts for 2012, 2011 and 2010:



	Year Ended December 31,
(in millions)	2012			2011			2010
Beginning balance	$	81		$	83		$	71
Net charges to expenses	14			11			27
Utilization of allowances	(7		)	(13		)	(15		)
Ending balance	$	88		$	81		$	83

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, 2012		December 31, 2011
Finished goods	$	598	$	637
Work-in-process	70		71
Raw materials	216		223
	$	884	$	931

Property, plant and equipment, net



	As of
(in millions)	December 31, 2012		December 31, 2011
Land	$	81	$	111
Buildings and improvements	873		923
Equipment, furniture and fixtures	2,348		1,919
Capital in progress	218		230
	3,520		3,183
Less: accumulated depreciation	1,956		1,513
	$	1,564	$	1,670

Accrued expenses



	As of
(in millions)	December 31, 2012		December 31, 2011
Legal reserves	$	100	$	129
Payroll and related liabilities	452		466
Accrued contingent consideration	120		37
Other	612		695
	$	1,284	$	1,327

Other long-term liabilities



	As of
(in millions)	December 31, 2012		December 31, 2011
Legal reserves	$	391	$	170
Accrued income taxes	1,215		1,095
Accrued contingent consideration	543		321
Other long-term liabilities	398		422
	$	2,547	$	2,008