Schedule II - Schedule of Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2023

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, 2023
Allowance for doubtful accounts and returns	$	26	6		12		$	20
Inventory reserves	2,527		404		378		2,553
Valuation allowance for deferred tax assets	20,764		2,209		346		22,627
Year ended December 31, 2022
Allowance for doubtful accounts and returns	$	14	$	29	$	17	$	26
Inventory reserves	3,050		312		835		2,527
Valuation allowance for deferred tax assets	18,931		1,833		—		20,764