ACCESS CORPORATION SCHEDULE II- Valuation and Qualifiying Accounts Column A Column B Column C Column D Column E Balance Charged to Charged to Balance Beginning Costs and Other End of Description of Period Expenses Accounts Period - ------------------------------------------------------------------------------- Year Ended April 30, 1997 Deferred Income Tax Benefit Valuation Allowance ($2,539,700) ($3,182) $412,500 ($2,949,018) Allowance for Doubtful Accounts $189,685 (2)($12,000) $189,685 $12,000 - ------------------------------------------------------------------------------- Year Ended April 30, 1996 Deferred Income Tax Benefit Valuation Allowance ($2,539,700) $0 $0 ($2,539,700) Allowance for Doubtful Accounts $18,100 (2)($39,000) (3) ($132,585) $189,685 - ------------------------------------------------------------------------------- Year Ended April 30, 1995 Deferred Income Tax Benefit Valuation Allowance ($2,539,700) $0 $0 ($2,539,700) Allowance for Doubtful Accounts $17,479 (2) ($4,796) (1) $4,175 $18,100 - ------------------------------------------------------------------------------ (1) Accounts written off as uncollectable. (2) Net change in reserve. (3) Net incease as a result of acquision in FY 96