EXHIBIT 99.2
ROCKY SHOES & BOOTS, INC. AND SUBSIDIARIES
SCHEDULE II
CONSOLIDATED VALUATION AND QUALIFYING ACCOUNTS FOR THE YEARS DECEMBER 31, 2000,
1999 and 1998
Column A Column B Column C Column D Column E
Additions Charged To
--------------------
Balance at
DESCRIPTION Beginning of Costs and Other Deductions Balance at End
Period Expenses Accounts of Period
ALLOWANCE FOR DOUBTFUL ACCOUNTS:
Year ended December 31, 2000 $714,517 $727,716 $(938,804)(1) $503,429
Year ended December 31, 1999 $605,705 $461,801 $(352,989)(1) $714,517
Year ended December 31, 1998 $490,000 $281,500 $(165,795)(1) $605,705
RESERVE FOR OBSOLETE INVENTORY:
Year ended December 31, 2000 $445,000 $340,553 $(445,000)(2) $340,553
Year ended December 31, 1999 $350,000 $445,000 $(350,000)(2) $445,000
Year ended December 31, 1998 $291,000 $350,000 $(291,000)(2) $350,000
(1) Amount charged off, net of recoveries
(2) Represents adjustment upon disposal of related inventories