SCHEDULE II

RESEARCH FRONTIERS INCORPORATED
VALUATION AND QUALIFYING ACCOUNTS
Years ended December 31, 2013, 2012, and 2011

		Balance at			Charged to
		beginning of			costs and
		period			expenses			Deductions				Balance
Description
Allowance for uncollectible
royalty receivables:
December 31, 2013		$	92,723		$	81,198		$	-			$	173,921
December 31, 2012		$	92,723		$	-		$	-			$	92,723
December 31, 2011		$	162,723		$	-		$	70,000	*		$	92,723

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*Recovery of previously reserved receivables.