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, 1998 Deferred Income Tax Benefit Valuation Allowance ($2,949,018) 163,300 ($3,112,318) Allowance for Doubtful Accounts $12,000 ($6,438) $18,438 - --------------------------------------------------------------------------- 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 (1) ($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 (1) ($39,000)(2) ($132,585) $189,685 <FN> (1) Net change in reserve. (2) Net increase as a result of acquisition in FY 96