COMMUNICATIONS SYSTEMS, INC. AND SUBSIDIARIES

Schedule II - Valuation and Qualifying Accounts and Reserves

(in thousands)





Balance at

Additions

Deductions

Balance



Beginning of

Charged to

from

at End



Period

Cost and

Reserves

of Period

Description

Expenses



Income Tax Valuation Allowance



Year ended:



December 31, 2016

$

$

$

 -

$



December 31, 2015

$

$

$

 -

$



December 31, 2014

$

$

$

 -

$