Consolidated Valuation and Qualifying Accounts and Reserves

12 Months Ended

Dec. 31, 2011

Consolidated Valuation and Qualifying Accounts and Reserves [Abstract]

Consolidated Valuation and Qualifying Accounts and Reserves

BIOLASE TECHNOLOGY, INC.

Schedule II—Consolidated Valuation and Qualifying Accounts and Reserves

For the Years Ended December 31, 2011, 2010 and 2009

(in thousands)

		September 30,		September 30,			September 30,			September 30,
	Balance at Beginning of Year		Charges (Reversals) to  Cost or Expenses			Deductions			Balance at End of Year
Year Ended December 31, 2011:
Allowance for doubtful accounts	$	311	$	74		$	(96	)	$	289
Allowance for sales returns		110		—			—			110
Allowance for tax valuation		34,250		(466	)		—			33,784
Year Ended December 31, 2010:
Allowance for doubtful accounts	$	421	$	(80	)	$	(30	)	$	311
Allowance for sales returns		110		—			—			110
Allowance for tax valuation		30,177		4,073			—			34,250
Year Ended December 31, 2009:
Allowance for doubtful accounts	$	526	$	(62	)	$	(43	)	$	421
Allowance for sales returns		187		(77	)		—			110
Allowance for tax valuation		27,442		2,735			—			30,177