Schedule II - Schedule of Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2018

SEC Schedule, 12-09, 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, 2018
Allowance for doubtful accounts and returns	$	42	$	20	$	29	$	33
Inventory reserves	4,196		1,085		1,069		4,212
Valuation allowance for deferred tax assets	10,556		2,187		—		12,743
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