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EXHIBIT 99.2
CDI GROUP, INC.
SUMMARY OF VALUATION AND QUALIFYING ACCOUNTS
(in dollars)
INVENTORY BEGINNING END OF
RESERVES OF YEAR ADDITIONS REDUCTIONS YEAR
-------------- -------------- ------------- -------------- -----------
Fiscal 2000 $154,838 $ 0 ($93,418) $ 61,420
Fiscal 1999 $ 50,882 $103,956 $ 0 $154,838
Fiscal 1998 $113,220 $ 0 ($62,338) $ 50,882
Note The Company has demonstrated ability, based upon its contractual and
other relationships with its vendors, to recover virtually all of the
cost of excess, obsolete and damaged inventory upon return of such
inventory to its vendors.
