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Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2017

Valuation and Qualifying Accounts [Abstract]

Schedule II Valuation and Qualifying Accounts

SCHEDULE II

RESEARCH FRONTIERS INCORPORATED
VALUATION AND QUALIFYING ACCOUNTS
Years ended December 31, 2017, 2016, and 2015

		Balance at beginning of period				Charged to cost and expenses				Deductions (1)				End of period balance
Description
Allowance for uncollectible royalty receivables:
December 31, 2017		$	1,110,020			$	43,215			$	101,811			$	1,051,424
December 31, 2016		$	629,457			$	480,563			$	-			$	1,110,020
December 31, 2015		$	305,171			$	324,286			$	-			$	629,457

(1) To write-off uncollectible receivables from the allowance for royalty receivable account.

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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
-URI http://asc.fasb.org/topic&trid=2122369

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- References

No definition available.

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