TriMas Corporation
Schedule II.  Valuation and Qualifying Accounts





            COLUMN A                  COLUMN B                        COLUMN C
- --------------------------        -----------------    ----------------------------------------
                                                                       ADDITIONS
                                                       ----------------------------------------
                                     BALANCE AT             CHARGED TO             CHARGED
                                    BEGINNING OF             COSTS AND          (CREDITED) TO
        DESCRIPTION                   PERIOD                 EXPENSES          OTHER ACCOUNTS(A)
- --------------------------        -----------------    ----------------    --------------------
                                                                  

Allowance for doubtful
 accounts deducted from
 accounts receivable
 in the balance sheet:

Post-acquisition basis
- ----------------------
Year Ended December 31, 2001          4,870,000           2,190,000               1,100,000
                                  =================    ================    ====================
Pre-acquisition basis
- ---------------------
Period Ended December 31, 2000        3,600,000             380,000                 890,000
                                  =================    ================    ====================

Period Ended November 27, 2000        2,740,000           1,850,000                       --
                                  =================    ================    ====================

Year Ended December 31, 1999          2,040,000             830,000                  70,000
                                  =================    ================    ====================




            COLUMN A                   COLUMN D               COLUMN E
- --------------------------         -----------------    ----------------------



                                                           BALANCE AT END OF
        DESCRIPTION                   DEDUCTIONS(B)             PERIOD                     CALCULATED
- --------------------------         -----------------    ----------------------      -----------------------
                                                                           

Allowance for doubtful
 accounts deducted from
 accounts receivable
 in the balance sheet:

Post-acquisition basis
- ----------------------
Year Ended December 31, 2001           4,490,000               3,670,000                  3,670,000
                                   =================    ======================
Pre-acquisition basis
- ---------------------
Period Ended December 31, 2000                --               4,870,000                  4,870,000
                                   =================    ======================

Period Ended November 27, 2000           990,000               3,600,000                  3,600,000
                                   =================    ======================


Year Ended December 31, 1999             200,000               2,740,000                  2,740,000
                                   =================    ======================




(A) Allowance of companies acquired and other adjustments, net.
(B) Deductions, representing uncollectible accounts written off,
    less recoveries of accounts written off in prior years.