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SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2015

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS [Abstract]

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II

RESEARCH FRONTIERS INCORPORATED
VALUATION AND QUALIFYING ACCOUNTS
Years ended December 31, 2015, 2014, and 2013

			Balance at				Charged to
			beginning of				costs and
			period				expenses				Deductions					Balance
Description
Allowance for uncollectible
royalty receivables:
December 31, 2015			$	305,171			$	324,286			$	-				$	629,457
December 31, 2014			$	173,921			$	131,250			$	-				$	305,171
December 31, 2013			$	92,723			$	81,198			$	-				$	173,921

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- 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 FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 09
-Article 12

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- References

No definition available.

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