Schedule II - Schedule of Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2021

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, 2021
Allowance for doubtful accounts and returns	$	8	$	6	$	—	$	14
Inventory reserves	2,894		281		125		3,050
Valuation allowance for deferred tax assets	16,363		2,568		—		18,931
Year ended December 31, 2020
Allowance for doubtful accounts and returns	$	28	$	—	$	20	$	8
Inventory reserves	3,518		—		624		2,894
Valuation allowance for deferred tax assets	14,390		1,973		—		16,363