<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>5
<FILENAME>sdc367c.txt
<DESCRIPTION>SCHEDULE II - VALUATION AND QUALIFYING ACCTS.
<TEXT>
<TABLE>
                                                                                    Exhibit 24



Schedule II - valuation and qualifying accounts

<CAPTION>
                                                           Additions
                                              Balance at   Charged to                 Balance
                                              Beginning    Costs and                  at End
            Description                       of Period     Expenses    Deductions   of Period
            -----------                       ----------   ----------   ----------   ---------

<S>                                         <C>             <C>          <C>          <C>
For the year ended December 31, 2000,
   Allowance for doubtful accounts........     $110,000     $541,607     $442,775     $208,832

For the year ended December 31, 2001,
   Allowance for doubtful accounts........     $208,832     $ 10,000     $188,832     $ 30,000

For the year ended December 31, 2002,
   Allowance for doubtful accounts........     $ 30,000     $  3,950     $ 30,000     $  3,950
</TABLE>


</TEXT>
</DOCUMENT>
