Exhibit 99(a)

Cliffs Natural Resources Inc. and Subsidiaries

Schedule II — Valuation and Qualifying Accounts

(Dollars in Millions)

 

          Additions           

Classification

    Balance
at
Beginning
of Year		    Charged
to Cost
and
Expenses		     Charged
to Other
Accounts		    Acquisition     Deductions    Balance
at End
of Year

Year Ended December 31, 2008:

                

Deferred Tax Valuation Allowance

    $ 26.3    $ 9.5     $ 8.1    $ (13.3 )   $ 13.0    $ 17.6

Allowance for Doubtful Accounts

      —        —         —        —         —        —  

Year Ended December 31, 2007:

                

Deferred Tax Valuation Allowance

    $ 11.9    $ 13.0     $ 1.4    $ —       $ —      $ 26.3

Allowance for Doubtful Accounts

      —        —         —        —         —        —  

Year Ended December 31, 2006:

                

Deferred Tax Valuation Allowance

    $ 11.1    $ —       $ 0.8    $ —       $ —      $ 11.9

Allowance for Doubtful Accounts

      2.9      (2.9 )     —        —         —        —