BLOUNT INTERNATIONAL, INC. & SUBSIDIARIES SCHEDULE II CONSOLIDATED SCHEDULE OF VALUATION AND QUALIFYING ACCOUNTS For the years ended the last day of February 1994, 1995 and 1996 In thousands - ------------ Column A Column B Column C Column D Column E -------- ------------ ------------------------- ----------- ---------- Additions ------------------------- Balance at Charged to Charged to Balance at Beginning of Cost and Other End of Description Period Expenses Accounts Deductions Period ----------- ------------ ---------- ---------- ------------ ---------- 1994 - ---- Allowance for doubtful accounts receivable $ 2,563 $ 967 $ 1,292 (1) $ 2,238 ======= ======= ======= ======= 1995 - ---- Allowance for doubtful accounts receivable $ 2,238 $ 801 $ 97 $ 525 (1) $ 2,611 ======= ======= ======= ======= ======= 1996 - ---- Allowance for doubtful accounts receivable $ 2,611 $ 1,064 $ 559 (2) $ 381 (1) $ 3,853 ======= ======= ======= ======= ======= (1) Principally amounts written-off less recoveries of amounts previously written-off. (2) Allowance established for company acquired by purchase. Page 45