Schedule II-Consolidated Valuation and Qualifying Accounts and Reserves

12 Months Ended

Dec. 31, 2013

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, 2013, 2012, and 2011

(in thousands)

	Balance atBeginningof Year		Charges(Reversals) to Cost or Expenses			Deductions			Balance atEnd of Year
Year Ended December 31, 2013:
Allowance for doubtful accounts	$	304	$	291		$	(22	)	$	573
Allowance for sales returns		110		—			—			110
Allowance for tax valuation		33,341		2,225			—			35,566
Year Ended December 31, 2012:
Allowance for doubtful accounts	$	289	$	241		$	(226	)	$	304
Allowance for sales returns		110		—			—			110
Allowance for tax valuation		33,784		(443	)		—			33,341
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