<PAGE>

                                                                      EXHIBIT 22


          SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES
                  Years ended September 30, 2000, 1999 and 1998
                                 (in thousands)

<TABLE>
<CAPTION>
                                               Balance at        Charged to                         Balance
                                               beginning         costs and                         at end of
                                               of period          expenses        Write-offs         period
                                               ----------        ----------       ----------       ---------
<S>                                            <C>               <C>              <C>              <C>
Allowance for doubtful accounts:

                1998                               $218               $--           $   --            $218

                1999                               $218               $--           $  (9)            $209

                2000                               $209               $--           $ (26)            $183
</TABLE>



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