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EXHIBIT 99
ClinTrials Research Inc.
Schedule II - Valuation and Qualifying Accounts
FYE 12/31/97
Col. A Col. B Col. C Col. D Col. E
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Additions
------------------------
Charged to
Balance at Other
Beginning of Charged to Accounts - Deductions - Balance at
Description Period Cost & Expense Describe Describe End of Period
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Year Ended December 31, 1997:
Deducted from asset accounts
Allowance for Doubtful Accounts 744,217 350,848 0 211,735(A) 883,330
------- ------- - ------- -------
Total 744,217 350,848 0 211,735 883,330
======= ======= = ======= =======
Year Ended December 31, 1996:
Deducted from asset accounts
Allowance for Doubtful Accounts 315,445 533,994 0 105,222(A) 744,217
------- ------- - ------- -------
Total 315,445 533,994 0 105,222 744,217
======= ======= = ======= =======
Year Ended December 31, 1995:
Deducted from asset accounts
Allowance for Doubtful Accounts 312,623 65,110 0 62,288(A) 315,445
------- ------- - ------- -------
Total 312,623 65,110 0 62,288 315,445
======= ======= = ======= =======
(A) - Uncollectible accounts written off
Note: Prior period amounts have been restated to give retroactive effect to the
1997 merger with Ovation, which was accounted for as a pooling of
interests.