1 EXHIBIT 99.3(A) SCHEDULE II EVERGREEN MEDIA CORPORATION OF LOS ANGELES AND SUBSIDIARIES VALUATION AND QUALIFYING ACCOUNTS YEARS ENDED DECEMBER 31, 1994, 1995 AND 1996 (DOLLARS IN THOUSANDS) ADDITIONS ADDITIONS BALANCE AT CHARGED TO CHARGED BALANCE BEGINNING COSTS AND TO OTHER AT END DESCRIPTION OF PERIOD EXPENSES ACCOUNTS WRITEOFFS OF PERIOD ----------- ---------- ---------- --------- --------- --------- Allowance for doubtful accounts: Year ended December 31, 1996........... $ 2,000 2,179 156(1) 2,043 2,292 ======= ===== ======= ===== ====== Year ended December 31, 1995........... $ 835 904 1,644(1) 1,383 2,000 ======= ===== ======= ===== ====== Year ended December 31, 1994........... $ 734 754 -- 653 835 ======= ===== ======= ===== ====== Deferred tax asset valuation allowance: Year ended December 31, 1996........... $ -- -- -- -- -- ======= ===== ======= ===== ====== Year ended December 31, 1995........... $14,458 -- (14,458)(1) -- -- ======= ===== ======= ===== ====== Year ended December 31, 1994........... $13,979 -- 479 -- 14,458 ======= ===== ======= ===== ====== - --------------- (1) Additions (deductions) result from the application of purchase accounting relating to the BPI acquisition in 1995 and the Pyramid Acquisition in 1996.