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Schedule II - Schedule of Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2016

Valuation and Qualifying Accounts [Abstract]

Schedule II - Schedule of Valuation and Qualifying Accounts

SCHEDULE II

ENERGY FOCUS, INC.

SCHEDULE OF VALUATION AND QUALIFYING ACCOUNTS

(amounts in thousands)



Description		Beginning Balance				Charges to Revenue/ Expense				Deductions				Ending Balance
Year ended December 31, 2016
Allowance for doubtful accounts and returns		$	155			$	156			$	75			$	236
Reserve for excess, obsolete, and slow moving inventories		1,422				3,990				176				5,236
Valuation allowance for deferred tax assets		7,768				4,769				—				12,537
Year ended December 31, 2015
Allowance for doubtful accounts and returns		$	307			$	39			$	191			$	155
Reserve for excess, obsolete, and slow moving inventories		305				1,464				347				1,422
Valuation allowance for deferred tax assets		9,008				(1,240		)		—				7,768
Year ended December 31, 2014
Allowance for doubtful accounts and returns		$	52			$	582			$	327			$	307
Reserve for excess, obsolete, and slow moving inventories		158				194				47				305
Valuation allowance for deferred tax assets		6,051				2,957				—				9,008