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