SEC Filings

10-12G/A
AMSURG CORP filed this Form 10-12G/A on 05/09/1997
Entire Document
 
<PAGE>   110
 
                                  SCHEDULE II
 
                                  AMSURG CORP.
 
                       VALUATION AND QUALIFYING ACCOUNTS
                      THREE YEARS ENDED DECEMBER 31, 1996
 

<TABLE>
<CAPTION>
                                     BALANCE AT   CHARGED TO   CHARGED TO                BALANCE AT
                                     BEGINNING    COSTS AND      OTHER                      END
                                     OF PERIOD     EXPENSES     ACCOUNTS    DEDUCTIONS   OF PERIOD
                                     ----------   ----------   ----------   ----------   ----------
<S>                                  <C>          <C>          <C>          <C>          <C>
Year ended December 31, 1994:
  Allowance for Uncollectible
     Accounts included under
     balance sheet caption
     "Accounts receivable".........   $223,398    $  525,025    $ 81,715(2)  $529,735(1) $  300,403
Year ended December 31, 1995:
  Allowance for Uncollectible
     Accounts included under
     balance sheet caption
     "Accounts receivable".........   $300,403    $  694,078    $ 58,974(2)  $597,827(1) $  455,628
Year ended December 31, 1996:
  Allowance for Uncollectible
     Accounts included under
     balance sheet caption
     "Accounts receivable".........   $455,628    $1,227,315    $366,636(2)  $776,928(1) $1,272,651
</TABLE>

 
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(1) Charge-off against reserve.
(2) Valuation of allowance for uncollectible accounts at the acquisition of
     AmSurg physician practice-based ambulatory surgery centers and physician
     practice. Between 51% and 70% was charged to excess of cost over net assets
     of purchased companies. See Note 2 of Notes to the Consolidated Financial
     Statements.
 
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