**EXHIBIT99.1**

** **

**OSMONICS,INC. AND SUBSIDIARIES**

**VALUATIONAND QUALIFYING ACCOUNTS**

**(Inthousands)**

 

**YearsEnded December 31, 2001, 2000 and 1999**

 
| **Column A**                       |   | **Column B**                           |   | **Column C**                        |   | **Column D**                     |   | **Column E**   |   |
|------------------------------------|--------|----------------------------------------|--------|-------------------------------------|--------|----------------------------------|--------|----------------|--------|
|                               |   |                                   |   |                                |   |                             |   |           |   |   |   |
|                               |   |                                   |   | **Additions**                       |   |                             |   |           |   |
| **Description**                    |   | **Balance  at  Beginning   of Period** |   | **Charged  to  Cost and  Expensed** |   | **Charged  to  Other  Accounts** |   | **Deductions** |   | **Balance  at  End of  Period** |   |
| **Year  Ended December 31, 2001:** |   |                                   |   |                                |   |                             |   |           |   |   |   |
| Current Operations:                |   |                                   |   |                                |   |                             |   |           |   |   |   |
| Allowance for Doubtful Accounts    |   | $                                      | 1,008  |                                | $      | 525                              |   |           |   | $ | 570 | (A) | $ | 963 |   |
| Warranty and Start-up Reserve      |   | $                                      | 2,222  |                                | $      | 2,484                            |   |           |   | $ | 2,510 | (B) | $ | 2,196 |   |
|                               |   |                                   |   |                                |   |                             |   |           |   |   |   |
| **Year  Ended December 31, 2000:** |   |                                   |   |                                |   |                             |   |           |   |   |   |
| Current Operations:                |   |                                   |   |                                |   |                             |   |           |   |   |   |
| Allowance for Doubtful Accounts    |   | $                                      | 1,315  |                                | $      | 746                              |   |           |   | $ | 1,053 | (A) | $ | 1,008 |   |
| Warranty and Start-up Reserve      |   | $                                      | 1,936  |                                | $      | 2,697                            |   |           |   | $ | 2,411 | (B) | $ | 2,222 |   |
|                               |   |                                   |   |                                |   |                             |   |           |   |   |   |
| **Year  Ended December 31, 1999:** |   |                                   |   |                                |   |                             |   |           |   |   |   |
| Current Operations:                |   |                                   |   |                                |   |                             |   |           |   |   |   |
| Allowance for Doubtful Accounts    |   | $                                      | 1,057  |                                | $      | 762                              |   |           |   | $ | 504 | (A) | $ | 1,315 |   |
| Warranty and Start-up Reserve      |   | $                                      | 2,098  |                                | $      | 2,052                            |   |           |   | $ | 2,214 | (B) | $ | 1,936 |   |

 

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(A)     Uncollectible accountscharged against allowance.

(B)      Actual warranty claims andstart-up costs charged against reserve.

 

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