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SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2011

SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS

KOPIN CORPORATION

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

Fiscal Years Ended December 31, 2011, December 25, 2010 and December 26, 2009

Description		Balance at Beginning of Year				Additions Charged to Income				Deductions from Reserve				Balance at End of Year
Reserve deducted from assets—allowance for doubtful accounts:
2009		$	1,171,000				114,000				(702,000	)			583,000
2010			583,000				156,000				(2,000	)			737,000
2011			737,000				182,000				(406,000	)			513,000

X

- Definition

The entire disclosure for any allowance and reserve accounts (their beginning and ending balances, as well as a reconciliation by type of activity during the period). Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 09

-Article 12



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e24092-122690

+ Details

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Period Type:	duration