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, 2015 | | | | | | | | | Allowance for doubtful accounts and returns | | $ | 307 |
| | $ | 39 |
| | $ | 191 |
| | $ | 155 |
| Reserve for excess, obsolete, and slow moving inventories | | 305 |
| | 1,464 |
| | 347 |
| | 1,422 |
| Valuation allowance for deferred tax assets | | 9,008 |
| | (1,240 | ) | | — |
| | 7,768 |
| Year ended December 31, 2014 | | | | | | | | | Allowance for doubtful accounts and returns | | $ | 52 |
| | $ | 582 |
| | $ | 327 |
| | $ | 307 |
| Reserve for excess, obsolete, and slow moving inventories | | 158 |
| | 194 |
| | 47 |
| | 305 |
| Valuation allowance for deferred tax assets | | 6,051 |
| | 2,957 |
| | — |
| | 9,008 |
| Year ended December 31, 2013 | | | | | | | | | Allowance for doubtful accounts and returns | | $ | 219 |
| | $ | (6 | ) | | $ | 161 |
| | $ | 52 |
| Reserve for excess, obsolete, and slow moving inventories | | 613 |
| | 146 |
| | 601 |
| | 158 |
| Valuation allowance for deferred tax assets | | 27,496 |
| | (21,445 | ) | | — |
| | 6,051 |
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