Schedule II - Schedule of Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2015

Valuation and Qualifying Accounts [Abstract]

Schedule II - Schedule of Valuation and Qualifying Accounts

SCHEDULE II

ENERGY FOCUS, INC.

SCHEDULE OF VALUATION AND QUALIFYING ACCOUNTS

(amounts in thousands)

Description	Beginning Balance		Charges to Revenue/ Expense			Deductions		Ending Balance
Year ended December 31, 2015
Allowance for doubtful accounts and returns	$	307	$	39		$	191	$	155
Reserve for excess, obsolete, and slow moving inventories	305		1,464			347		1,422
Valuation allowance for deferred tax assets	9,008		(1,240		)	—		7,768
Year ended December 31, 2014
Allowance for doubtful accounts and returns	$	52	$	582		$	327	$	307
Reserve for excess, obsolete, and slow moving inventories	158		194			47		305
Valuation allowance for deferred tax assets	6,051		2,957			—		9,008
Year ended December 31, 2013
Allowance for doubtful accounts and returns	$	219	$	(6	)	$	161	$	52
Reserve for excess, obsolete, and slow moving inventories	613		146			601		158
Valuation allowance for deferred tax assets	27,496		(21,445		)	—		6,051