JSCE, INC
                SCHEDULE II -- VALUATION AND QUALIFYING ACCOUNTS
                                 (IN MILLIONS)
 


   
                   COLUMN A                           COLUMN B              COLUMN C             COLUMN D     COLUMN E
- ------------------------------------------------    ------------    ------------------------    ----------    ---------
                                                     BALANCE AT
                                                    BEGINNING OF                  CHARGED TO    
                                                     PERIOD, AS     CHARGED TO      OTHER       DEDUCTIONS     BALANCE
                                                     PREVIOUSLY     COSTS AND      ACCOUNTS      DESCRIBE      AT END
                   DESCRIPTION                        REPORTED       EXPENSES      DESCRIBE        (a)        OF PERIOD
- -------------------------------------------------   ------------    ----------    ----------    ----------    ---------
 
                                                                                                 
Year ended December 31, 1995
  Allowance for doubtful accounts................        $9             $1            $           $  1           $ 9
                                                         --             --            --            --            --
 
Year ended December 31, 1994
  Allowance for doubtful accounts................        $9             $1            $           $  1           $ 9
                                                         --             --            --            --            --
 
Year ended December 31, 1993
  Allowance for doubtful accounts................        $8             $4            $           $  3           $ 9
                                                         --             --            --            --            --

 
- ------------
 
(a) Uncollectible accounts written off, net of recoveries.