Schedule II-Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2011

Schedule II-Valuation and Qualifying Accounts

NeuroMetrix, Inc.

Schedule II—Valuation and Qualifying Accounts

Description	Balance at Beginning of Period		Charged to costs and expenses		Charged to other accounts		Recoveries/ (Deductions)					Balance at End of Period
December 31, 2011
Allowance for Doubtful Accounts	$	379,100	$	30,825	$	—	$	(123,313	)	(2	)	$	286,612
Sales Returns Reserve		26,865		—		272,607		(286,170	)	(2	)		13,302
Deferred Tax Asset Valuation Allowance		28,670,035		3,803,223		—		(1,986,173	)	(3	)		30,487,085
December 31, 2010
Allowance for Doubtful Accounts		370,000		657		—		8,443		(1	)		379,100
Sales Returns Reserve		144,362		—		655,890		(773,387	)	(2	)		26,865
Deferred Tax Asset Valuation Allowance		22,513,217		6,147,638		—		9,180		(3	)		28,670,035
December 31, 2009
Allowance for Doubtful Accounts		650,000		114,683		—		(394,683	)	(2	)		370,000
Sales Returns Reserve		231,394		—		960,397		(1,047,429	)	(2	)		144,362
Deferred Tax Asset Valuation Allowance		21,191,712		1,420,233		—		(98,728	)	(3	)		22,513,217

(1) Net recoveries.

(2) Write-offs.

(3) Utilization and expiration of Federal and State Net Operating Loss Carryforwards and other reductions.