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 1999............................................. $ 50,882 $ 103,956 $ 0 $ 154,838 Fiscal 1998............................................. $ 113,220 $ 0 $ (62,338) $ 50,882 Fiscal 1997............................................. $ 108,779 $ 4,441 $ 0 $ 113,220 Note The Company has the demonstrated ability, based upon its contractual and other relationships with its vendors, to recover virtually all of the costs of excess, obsolete and damaged inventory upon return of such inventory to its vendors.