Exhibit 99(a)

Cleveland-Cliffs Inc and Consolidated 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		    BetfredAcquisition    Deductions    Balance at
End of
Year

Year Ended December 31, 2007:

                 

Deferred Tax Valuation Allowance

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

betfred reviewsAllowance for Doubtful Accounts

      —        —         —        —        —        —  

Year Ended December 31, 2006:

                 

Deferred Tax Valuation Allowance

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

betfred reviewsAllowance for Doubtful Accounts

      2.9      (2.9 )     —        —        —        —  

Year Ended December 31, 2005:

                 

Deferred Tax Valuation Allowance

      8.9      —         —        11.1      8.9      11.1

betfred reviewsAllowance for Doubtful Accounts

      4.8      —         —        —        1.9      2.9