EXHIBIT - 27.1 INTELEFILM CORPORATION SCHEDULE II -- VALUATION AND QUALIFYING ACCOUNTS FOR THE YEARS ENDED DECEMBER 31, 2001, 2000 AND 1999 SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS Additions Balance charged to Balance at beginning costs and at end of year expenses Reclassifications Deductions of year ---------------- --------------- --------------------- --------------- ------------- Year ended December 31, 1999: Allowance for doubtful accounts $ 39,000 $ 300,216 $( 140,052) $ - $ 199,164 ================ =============== ===================== =============== ============= Allowance for director advances $ - $ - $ 140,052 $ - $ 140,052 ================ =============== ===================== =============== ============= Year ended December 31, 2000: Allowance for doubtful accounts $ 199,164 $ - $ - $ 171,564 $ 27,600 ================ =============== ===================== =============== ============= Accounts receivable - affiliates allowance for doubtful accounts $ - $ 324,835 $ - $ - $ 324,835 ================ =============== ===================== =============== ============= Allowance for director advances $ 140,052 $ 856,392 $ - $ - $ 996,444 ================ =============== ===================== =============== ============= Year ended December 31, 2001: Allowance for doubtful accounts $ 27,600 $ 100,448 $ - $ 27,600 $ 100,448 ================ =============== ===================== =============== ============= Accounts receivable - affiliates allowance for doubtful accounts $ 324,835 - $ - $ 324,835 $ - ================ =============== ===================== =============== ============= Allowance for director advances $ 996,444 $ - $ - $ 996,444 $ - ================ =============== ===================== =============== =============