COMMUNICATIONS SYSTEMS, INC. AND SUBSIDIARIES

Schedule II - Valuation and Qualifying Accounts and Reserves

Balance at

Additions

Deductions

Other

Balance

Beginning of

Charged to Cost

from

Changes

at End

Description

Period

and Expenses

Reserves

Add (Deduct)

of Period

Allowance for doubtful accounts:

Year ended:

December 31, 2014

$

$

$

(A)

$

$

December 31, 2013

$

$

$

(A)

$

$

December 31, 2012

$

$

$

(A)

$

$

(A)  Accounts determined to be uncollectible and charged off against reserve.