Schedule II - Schedule of Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2017

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, 2017
Allowance for doubtful accounts and returns	$	236	$	23		$	217	$	42
Inventory reserves	5,596		1,139			2,539		4,196
Valuation allowance for deferred tax assets	12,537		3,883			5,864		10,556
Year ended December 31, 2016
Allowance for doubtful accounts and returns	$	155	$	156		$	75	$	236
Inventory reserves	2,315		6,110			2,829		5,596
Valuation allowance for deferred tax assets	7,768		4,769			—		12,537
Year ended December 31, 2015
Allowance for doubtful accounts and returns	$	307	$	39		$	191	$	155
Inventory reserves	576		2,066			327		2,315
Valuation allowance for deferred tax assets	9,008		(1,240		)	—		7,768