Schedule II-Consolidated Valuation and Qualifying Accounts and Reserves

12 Months Ended

Dec. 31, 2023

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule II-Consolidated Valuation and Qualifying Accounts and Reserves

BIOLASE, INC.

Schedule II — Consolidated Valuation and Qualifying Accounts and Reserves

For the Years Ended December 31, 2023, 2022, and 2021

(in thousands)

	Balance at		Charges
	Beginning		(Reversals) to Cost						Balance at
	of Year		or Expenses			Deductions			End of Year
Year Ended December 31, 2021:
Allowance for doubtful accounts	$	4,017	$	(202	)	$	(1,661	)	$	2,154
Allowance for sales returns		262		—			—			262
Allowance for tax valuation		21,743		5,518			—			27,261
Year Ended December 31, 2022:
Allowance for doubtful accounts	$	2,154	$	(12	)	$	22		$	2,164
Allowance for sales returns		262		—			—			262
Allowance for tax valuation		27,261		(4	)		3,978			31,235
Year Ended December 31, 2023:
Allowance for doubtful accounts	$	2,164	$	(2,034	)	$	114		$	244
Allowance for sales returns		262		—			—			262
Allowance for tax valuation		31,235		(24	)		4,595			35,806