Exhibit 99.2

SCHEDULE II

CRITICAL PATH, INC.

VALUATION AND QUALIFYING ACCOUNTS

(In thousands)

Allowance for doubtful accounts

			Additions
	Balance at		Charged to					Balance at
	Beginning of		Costs and		Deductions-			End of
Year Ended December 31,	Period		Expenses		Write-offs			Period
2002	$	1,182	$	673	$	(269	)	$	1,586
2001	$	3,525	$	5,242	$	(7,585	)	$	1,182
2000	$	623	$	5,492	$	(2,590	)	$	3,525

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