PIONEER-STANDARD ELECTRONICS, INC. SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS Years Ended March 31, 2003, 2002 and 2001 Balance at Charged to Deductions — Beginning of Cost and Net Write-Offs/ Balance at Description Period Expenses Payments End of Period 2003 Allowance for doubtful accounts $3,156 $ 3,709 $ (3,896) $ 2,969 Inventory valuation reserve $5,097 $ 3,224 $ (3,796) $ 4,525 Restructuring reserves $1,473 $20,697 $(10,342) $11,828 2002 Allowance for doubtful accounts $1,904 $ 9,154 $ (7,902) $ 3,156 Inventory valuation reserve $3,850 $ 3,536 $ (2,289) $ 5,097 Restructuring reserves $ — $ 473 $ — $ 1,473 2001 Allowance for doubtful accounts $6,471 $ 4,713 $ (9,280) $ 1,904 Inventory valuation reserve $3,398 $ 1,654 $ (1,202) $ 3,850 (Dollars in Thousands) 51