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, 2016

BIOLASE, INC.

Schedule II — Consolidated Valuation and Qualifying Accounts and Reserves

For the Years Ended December 31, 2016, 2015, and 2014

(in thousands)

	Balance at		Charges
	Beginning		(Reversals) to Cost						Balance at
	of Year		or Expenses			Deductions			End of Year
Year Ended December 31, 2016:
Allowance for doubtful accounts	$	1,765	$	(438	)	$	(118	)	$	1,209
Allowance for sales returns		210		—			—			210
Allowance for tax valuation		49,514		4,796			—			54,310
Year Ended December 31, 2015:
Allowance for doubtful accounts	$	1,711	$	86		$	(32	)	$	1,765
Allowance for sales returns		110		100			—			210
Allowance for tax valuation		42,069		7,445			—			49,514
Year Ended December 31, 2014:
Allowance for doubtful accounts	$	573	$	1,261		$	(123	)	$	1,711
Allowance for sales returns		110		—			—			110
Allowance for tax valuation		35,566		6,503			—			42,069