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EXHIBIT B
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS
Jostens, Inc. and subsidiaries
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ADDITIONS
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CHARGED TO
BALANCE CHARGED TO OTHER BALANCE
BEGINNING COSTS AND ACCOUNTS - DEDUCTIONS - END OF
IN THOUSANDS OF PERIOD EXPENSES DESCRIBE DESCRIBE PERIOD
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RESERVES AND ALLOWANCES DEDUCTED FROM ASSET ACCOUNTS:
ALLOWANCES FOR UNCOLLECTIBLE ACCOUNTS:
Year ended January 1, 2000..................... $ 7,308 $ 1,882 $ -- $ 3,415/(1)/ $ 5,775
Year ended January 2, 1999..................... $ 7,446 $ 1,858 $ -- $ 1,996/(1)/ $ 7,308
Year ended January 3, 1998..................... $ 6,884 $ 2,245 $ -- $ 1,683/(1)/ $ 7,446
ALLOWANCES FOR SALES RETURNS:
Year ended January 1, 2000..................... $ 5,569 $ 22,458 $ -- $ 20,897/(2)/ $ 7,130
Year ended January 2, 1999..................... $ 5,569 $ 17,753 $ -- $ 17,822/(2)/ $ 5,500
Year ended January 3, 1998..................... $ 4,787 $ 18,352 $ -- $ 17,570/(2)/ $ 5,569
SALES PERSON OVERDRAFT RESERVES:
Year ended January 1, 2000..................... $ 7,061 $ 2,500 $ 3,229/(1)/ $ 6,332
Year ended January 2, 1999..................... $ 8,322 $ 1,947 $ -- $ 3,208/(1)/ $ 7,061
Year ended January 3, 1998..................... $ 7,344 $ 2,946 $ -- $ 1,968/(1)/ $ 8,322
RESTRUCTURING RESERVES:
Year ended January 1, 2000..................... $ -- $ 20,194 $ -- $ 14,161/(3)/ $ 6,033
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(1) Uncollectible accounts written off, net of recoveries.
(2) Returns processed against reserve.
(3) Goodwill and property and equipment written off against reserve.
