Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2011

Valuation and Qualifying Accounts

DJO FINANCE LLC

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

(in thousands)

	Allowance for Doubtful Accounts			Allowance for Sales Returns			Allowance  for Sales Discounts and Other Allowances (1)
Balance as of December 31, 2008	$	36,154		$	367		$	65,501
Provision		34,793			111			163,616
Write-offs, net of recoveries		(22,951	)		(168	)		(155,267	)
Balance as of December 31, 2009		47,996			310			73,850
Provision		33,016			61			176,917
Write-offs, net of recoveries		(27,936	)		(371	)		(192,069	)
Balance as of December 31, 2010		53,076			—			58,698
Provision		27,356			4,317			184,605
Write-offs, net of recoveries		(44,783	)		(1,651	)		(189,933	)
Balance as of December 31, 2011	$	35,649		$	2,666		$	53,370

(1) Amounts are excluded from the provisions included in the consolidated statements of cash flows as the inclusion would not provide meaningful information.