<PAGE>
 
                               POWER OF ATTORNEY
                                        

                                        
  The undersigned certifies that he is an Officer of IKON Capital, Inc. ("IKON
Capital").


  The undersigned hereby appoints each of Michael J. Dillon and Harry G. Kozee
as his attorneys-in-fact, each with the power of substitution, to execute on his
behalf the foregoing report under the Securities Act of 1934 and all amendments
for filing with the Securities and Exchange Commission (''SEC''), and to do all
such other acts and execute all such other documents which said attorneys-in-
fact may deem necessary or desirable.

  Dated this 24th day of December, 1997.



                                       /s/   Richard P. Maier
                                       -----------------------
                                        
<PAGE>
 
                               POWER OF ATTORNEY
                                        

                                        
  The undersigned certifies that he is the sole Director of IKON Capital, Inc.
("IKON Capital").


  The undersigned hereby appoints each of Michael J. Dillon and Harry G. Kozee
as his attorneys-in-fact, each with the power of substitution, to execute on his
behalf the foregoing report under the Securities Act of 1934 and all amendments
for filing with the Securities and Exchange Commission (''SEC''), and to do all
such other acts and execute all such other documents which said attorneys-in-
fact may deem necessary or desirable.


  Dated this 24th day of December, 1997.



                                      /s/   Kurt E. Dinkelacker
                                      --------------------------
                                        
<PAGE>
 
                                 CERTIFICATION
                                        

                                        
  I, Karin M. Kinney, Secretary of IKON Capital, Inc. do hereby certify that the
following resolutions were duly passed by the Board of Directors of the
corporation on November 6, 1997, and that such resolutions are, as of the date
hereof, in full force and effect:



     RESOLVED, that each of the officers and directors of the corporation is
  hereby authorized to appoint Michael J. Dillon and Harry G. Kozee as his or
  her attorneys-in-fact on behalf of each of them each attorney-in-fact with the
  power of substitution, to execute on such officer's or director's behalf, one
  or more registration statements and annual reports of the corporation for
  filing with the Securities and Exchange Commission ("SEC"), and any and all
  amendments to said documents which said attorney may deem necessary or
  desirable to enable the corporation to register the offering of debt
  securities and to further enable the corporation to file such reports as are
  necessary under Section 13 or 15(d) of the Securities Exchange Act of 1934 and
  such other documents as are necessary to comply with all rules, regulations or
  requirements of the SEC in respect thereto; and

     FURTHER RESOLVED, that any officer of the corporation is hereby authorized
  to do and perform, or cause to be done or performed, any and all things and to
  execute and deliver any and all agreements, certificates, undertakings,
  documents or instruments necessary or appropriate in order to carry out the
  purpose and intent of the foregoing resolutions.


  IN WITNESS WHEREOF, I have hereunto set my hand this 24th day of December,
1997.



                                       /s/   Karin M. Kinney
                                       ----------------------