Schedule II Valuation and Qualifying Accounts and Reserves

12 Months Ended

Dec. 31, 2012

Schedule II Valuation and Qualifying Accounts and Reserves

Schedule II Valuation and Qualifying Accounts and Reserves

All other financial statement schedules have been omitted because the required information is either inapplicable or presented in the Consolidated Financial Statements.

LCA-Vision Inc.

For the years ended December 31, 2012, 2011 and 2010

(dollars in thousands)

Description	Balance at Beginning of Period		Charges to Cost and Expenses		Deductions		Balance at End of Period
Year ended December 31, 2012
Allowance for doubtful accounts	$	1,967	$	914	$	888	$	1,993
Insurance reserves		7,215		1,097		1,700		6,612
Valuation allowance deferred tax assets		23,405		2,972		—		26,377
Year ended December 31, 2011
Allowance for doubtful accounts	$	2,010	$	746	$	789	$	1,967
Insurance reserves		7,406		854		1,045		7,215
Valuation allowance deferred tax assets		21,118		2,287		—		23,405
Year ended December 31, 2010
Allowance for doubtful accounts	$	2,319	$	1,061	$	1,370	$	2,010
Insurance reserves		9,154		679		2,427		7,406
Valuation allowance deferred tax assets		13,344		7,774		—		21,118