Exhibit 99(a)

Cliffs Natural Resources Inc. and Subsidiaries
Schedule II – Valuation and Qualifying Accounts
(Dollars in Millions)
					Additions
	Balance at Beginning of Year				Charged to Cost and Expenses				Charged to Other Accounts												Balance at End of Year
Classification													Acquisition				Deductions
Year Ended December 31, 2015:
Deferred Tax Valuation Allowance	$	1,152.3			$	54.3			$	2,165.9			$	—			$	—			$	3,372.5
Accounts Receivable Allowance	$	—			$	7.1			$	—			$	—			$	—			$	7.1
Year Ended December 31, 2014:
Deferred Tax Valuation Allowance	$	849.6			$	634.9			$	(12.6	)		$	—			$	319.6			$	1,152.3
Accounts Receivable Allowance	$	—			$	—			$	—			$	—			$	—			$	—
Year Ended December 31, 2013:
Deferred Tax Valuation Allowance	$	858.4			$	72.1			$	(65.5	)		$	—			$	15.4			$	849.6
Accounts Receivable Allowance	$	—			$	—			$	—			$	—			$	—			$	—