# SCHEDULE VIII

## INTERNATIONAL BUSINESS MACHINES CORPORATION AND SUBSIDIARY COMPANIES

### VALUATION AND QUALIFYING ACCOUNTS
For the Year Ended December 31:
(Dollars in Millions)

| Description | Balance at beginning of period | Additions charged to costs and expenses | Deductions | Balance at end of period |
|-------------|---------------------------------|---------------------------------------|------------|--------------------------|
| 1984        | Allowance for doubtful accounts | $162                                  | $130       | $63 (A)                 | $229                      |
| 1983        | Allowance for doubtful accounts | $216                                  | $66        | $120 (A)                | $162                      |
| 1982        | Allowance for doubtful accounts | $187                                  | $109       | $80 (A)                 | $216                      |

(A) Principally accounts written off and translation adjustments.