Schedule II - Schedule of Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2019

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, 2019
Allowance for doubtful accounts and returns	$	33	$	30	$	35	$	28
Inventory reserves	4,212		814		1,381		3,645
Valuation allowance for deferred tax assets	12,822		1,568		—		14,390
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		2,266		—		12,822
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