SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2010

SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS

DJO FINANCE LLC

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

(in thousands)

	Allowance for Doubtful Accounts			Allowance for Sales Returns			Allowance for Sales Discounts and Other Allowances (1)
Balance as of December 31, 2007	$	32,214		$	203		$	51,343
Provision	26,022			255			161,492
Write-offs, net of recoveries	(22,082		)	(91		)	(147,334		)
Balance as of December 31, 2008	36,154			367			65,501
Provision	34,793			111			163,616
Write-offs, net of recoveries	(22,951		)	(168		)	(155,267		)
Balance as of December 31, 2009	47,996			310			73,850
Provision	33,016			61			176,917
Write-offs, net of recoveries	(27,936		)	(371		)	(192,069		)
Balance as of December 31, 2010	$	53,076		$	—		$	58,698

(1)   Amounts are excluded from the provisions included in the consolidated statements of cash flows as the inclusion would not provide meaningful information.