INDEPENDENT AUDITORS' REPORT AND CONSENT
The Board of Directors and Shareholders
PLM International, Inc.
Under date of March 15, 2000, we reported on the consolidated balance sheets of
PLM International, Inc. and subsidiaries (the "Company") as of December 31, 1999
and 1998, and the related consolidated statements of income, changes in
stockholders' equity and comprehensive income, and cash flows for each of the
years in the three-year period ended December 31, 1999, which are included in
Form 10K. In connection with our audits of the aforementioned consolidated
financial statements, we also audited the related consolidated financial
statement schedule, Valuation and Qualifying Accounts, in Form 10K. This
financial statement schedule is the responsibility of the Company's management.
Our responsibility is to express an opinion on this financial statement schedule
based on our audits. In our opinion, such financial statement schedule, when
considered in relation to the basic consolidated financial statements taken as a
whole, presents fairly, in all material respects, the information set forth
therein.
We consent to incorporation by reference in the registration statement (No.
33-379145) on Form S-8 of PLM International, Inc. of our reports dated March 15,
2000, relating to the consolidated balance sheets of PLM International, Inc. as
of December 31, 1999, and 1998, and the related consolidated statements of
income, changes in stockholders' equity and comprehensive income, and cash flows
for each of the years in the three-year period ended December 31, 1999, and
related schedule, which report appears in the December 31, 1999, annual report
on Form 10K of PLM International, Inc.
San Francisco, California
March 15, 2000
SCHEDULE II
PLM International, Inc.
Valuation and Qualifying Accounts
Year Ended December 31, 1999, 1998 and 1997
(in thousands of dollars)
Additions
Balance at Charged to Balance at
Beginning of Cost and Close of
Year Expense Deductions Year
---------------- ---------------- -------------- -------------
Year Ended December 31, 1999
Allowance for Doubtful Accounts $ 395 $ 815 $ (430) $ 780
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Year Ended December 31, 1998
Allowance for Doubtful Accounts $ 649 $ 114 $ (368) $ 395
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Year Ended December 31, 1997
Allowance for Doubtful Accounts $ 512 $ 431 $ (294) $ 649
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