BIOLASE, Inc. Annual report pursuant to Section 13 and 15(d)

Schedule II-Consolidated Valuation and Qualifying Accounts and Reserves

12 Months Ended

Dec. 31, 2013

BIOLASE, INC.

Schedule II — Consolidated Valuation and Qualifying Accounts and Reserves

For the Years Ended December 31, 2013, 2012, and 2011

(in thousands)

	Balance at Beginning of Year		Charges (Reversals) to Cost or Expenses			Deductions			Balance at End of Year
Year Ended December 31, 2013:
Allowance for doubtful accounts	$	304	$	291		$	(22	)	$	573
Allowance for sales returns		110		—			—			110
Allowance for tax valuation		33,341		2,225			—			35,566
Year Ended December 31, 2012:
Allowance for doubtful accounts	$	289	$	241		$	(226	)	$	304
Allowance for sales returns		110		—			—			110
Allowance for tax valuation		33,784		(443	)		—			33,341
Year Ended December 31, 2011:
Allowance for doubtful accounts	$	311	$	74		$	(96	)	$	289
Allowance for sales returns		110		—			—			110
Allowance for tax valuation		34,250		(466	)		—			33,784