Document And Entity Information

Document And Entity Information	9 Months Ended
Document And Entity Information	Sep. 30, 2013	Nov. 01, 2013
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2013
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2013
Entity Registrant Name	COMMUNICATIONS SYSTEMS INC
Entity Central Index Key	0000022701
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		8,551,542

Condensed Consolidated Balance Sheets

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
CURRENT ASSETS:
Cash and cash equivalents	$ 8,103,878	$ 17,869,712
Investments	8,113,687	12,701,538
Trade accounts receivable, less allowance for doubtful accounts of $56,000 and $69,000, respectively	36,731,208	14,683,227
Inventories	28,551,690	33,752,710
Prepaid income taxes		2,113,926
Other current assets	693,804	783,352
Deferred income taxes	4,203,426	4,013,628
TOTAL CURRENT ASSETS	86,397,693	85,918,093
PROPERTY, PLANT AND EQUIPMENT, net	14,764,093	14,474,913
OTHER ASSETS:
Investments	2,976,742	5,376,397
Goodwill		5,956,934
Other assets	712,998	808,308
TOTAL OTHER ASSETS	3,689,740	12,141,639
TOTAL ASSETS	104,851,526	112,534,645
CURRENT LIABILITIES:
Current portion of long-term debt	481,439	457,464
Accounts payable	4,993,242	9,237,233
Accrued compensation and benefits	3,492,892	3,044,864
Accrued consideration	256,519	770,041
Other accrued liabilities	1,843,606	1,670,009
Income taxes payable	47,061
Dividends payable	1,442,951	61,833
TOTAL CURRENT LIABILITIES	12,557,710	15,241,444
LONG TERM LIABILITIES:
Long-term compensation plans		350,457
Uncertain tax positions	233,782	320,426
Deferred income taxes	877,963	1,381,785
Pension liabilities	154,095	127,611
Long term debt - mortgage payable	753,394	1,117,529
TOTAL LONG-TERM LIABILITIES	2,019,234	3,297,808
COMMITMENTS AND CONTINGENCIES (Footnote 7)
STOCKHOLDERS' EQUITY
Preferred stock, par value $1.00 per share; 3,000,000 shares authorized; none issued
Common stock, par value $.05 per share; 30,000,000 shares authorized; 8,548,273 and 8,474,896 shares issued and outstanding, respectively	427,414	423,745
Additional paid-in capital	37,133,171	36,404,518
Retained earnings	53,488,776	57,755,178
Accumulated other comprehensive loss	(774,779)	(588,048)
TOTAL STOCKHOLDERS' EQUITY	90,274,582	93,995,393
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 104,851,526	$ 112,534,645

Condensed Consolidated Balance Sheets (Parenthetical)

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Condensed Consolidated Balance Sheets [Abstract]
Trade accounts receivable, allowance for doubtful accounts	$ 56,000	$ 69,000
Preferred stock, par value	$ 1.00	$ 1.00
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, shares issued	0	0
Common stock, par value	$ 0.05	$ 0.05
Common stock, shares authorized	30,000,000	30,000,000
Common stock, shares issued	8,548,273	8,474,896
Common stock, shares outstanding	8,548,273	8,474,896

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

+ References+ Details

- Definition

Face amount or stated value per share of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer); generally not indicative of the fair market value per share.

+ References+ Details

Condensed Consolidated Statements Of (Loss) Income And Comprehensive (Loss) Income

Condensed Consolidated Statements Of (Loss) Income And Comprehensive (Loss) Income (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Condensed Consolidated Statements Of (Loss) Income And Comprehensive (Loss) Income [Abstract]
Sales	$ 44,616,873	$ 28,687,687	$ 104,006,206	$ 78,492,866
Costs and expenses:
Cost of sales	30,993,686	17,927,814	69,078,776	47,128,483
Selling, general and administrative expenses	9,468,972	9,053,164	27,835,588	28,169,627
Impairment loss	5,849,853		5,849,853
Total costs and expenses	46,312,511	26,980,978	102,764,217	75,298,110
Operating (loss) income	(1,695,638)	1,706,709	1,241,989	3,194,756
Other (expenses) and income:
Investment and other income	(72)	(8,342)	122,070	24,830
(Loss)/gain on sale of assets	(33,388)	(1,740)	(78,065)	87,801
Interest and other expense	(26,644)	(33,187)	(82,487)	(104,918)
Other (expense) income, net	(60,104)	(43,269)	(38,482)	7,713
(Loss) income from operations before income taxes	(1,755,742)	1,663,440	1,203,507	3,202,469
Income tax expense	280,191	544,098	1,358,525	1,056,316
Net (loss) income	(2,035,933)	1,119,342	(155,018)	2,146,153
Other comprehensive income (loss), net of tax:
Additional minimum pension liability adjustments	179,450	4,671	(26,624)	137,397
Unrealized gains/(losses) on available-for-sale securities	12,193	33,855	(18,353)	39,488
Foreign currency translation adjustment	197,918	103,814	(141,754)	143,697
Total other comprehensive income (loss)	389,561	142,340	(186,731)	320,582
Comprehensive (loss) income	$ (1,646,372)	$ 1,261,682	$ (341,749)	$ 2,466,735
Basic net (loss) income per share:	$ (0.24)	$ 0.13	$ (0.02)	$ 0.25
Diluted net (loss) income per share:	$ (0.24)	$ 0.13	$ (0.02)	$ 0.25
Weighted Average Basic Shares Outstanding	8,547,563	8,520,469	8,524,045	8,505,571
Weighted Average Dilutive Shares Outstanding	8,550,227	8,532,534	8,531,017	8,528,523
Dividends declared per share	$ 0.16	$ 0.16	$ 0.48	$ 0.48

Condensed Consolidated Statements Of Changes In Stockholders' Equity

Condensed Consolidated Statements Of Changes In Stockholders' Equity (USD $)	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss [Member]	Total
BALANCE at Dec. 31, 2012	$ 423,745	$ 36,404,518	$ 57,755,178	$ (588,048)	$ 93,995,393
BALANCE, Shares at Dec. 31, 2012	8,474,896
Net loss			(155,018)		(155,018)
Issuance of common stock under Employee Stock Purchase Plan	685	135,545			136,230
Issuance of common stock under Employee Stock Purchase Plan, Shares	13,708
Issuance of common stock to Employee Stock Ownership Plan	2,230	461,589			463,819
Issuance of common stock to Employee Stock Ownership Plan, Shares	44,598
Issuance of common stock under Non-Employee Stock Option Plan	750	109,500			110,250
Issuance of common stock under Non-Employee Stock Option Plan, Shares	15,000
Issuance of common stock under Executive Stock Plan	4	694			698
Issuance of common stock under Executive Stock Plan, Shares	71
Tax benefit from non-qualified stock options		13,562			13,562
Share-based compensation		7,763			7,763
Shareholder dividends			(4,111,384)		(4,111,384)
Other comprehensive loss				(186,731)	(186,731)
BALANCE at Sep. 30, 2013	$ 427,414	$ 37,133,171	$ 53,488,776	$ (774,779)	$ 90,274,582
BALANCE, Shares at Sep. 30, 2013	8,548,273

Condensed Consolidated Statements Of Cash Flows

Condensed Consolidated Statements Of Cash Flows (USD $)	9 Months Ended
Condensed Consolidated Statements Of Cash Flows (USD $)	Sep. 30, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income	$ (155,018)	$ 2,146,153
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	1,627,804	1,636,887
Share-based compensation	7,763	366,574
Deferred taxes	(693,619)	129,918
Impairment loss	5,849,853
Change in fair value of acquisition-related contingent consideration	(352,462)	(161,644)
Loss/(gain) on sale of assets	78,065	(87,801)
Excess tax benefit from share based payments	(13,562)	(67,932)
Changes in assets and liabilities:
Trade receivables	(22,042,463)	(2,101,517)
Inventories	5,187,881	(2,493,891)
Prepaid income taxes	2,126,683	890,067
Other assets	106,675	(2,815)
Accounts payable	(4,243,547)	(797,081)
Accrued compensation and benefits	560,605	(2,554,475)
Other accrued liabilities	161,650	(109,789)
Income taxes payable	(38,272)	(23,475)
Net cash used in operating activities	(11,831,964)	(3,230,821)
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(1,977,058)	(2,047,771)
Purchases of investments	(2,824,848)	(13,599,917)
Proceeds from the sale of fixed assets	56,394	161,663
Proceeds from the sale of investments	9,794,000	15,556,039
Net cash provided by investing activities	5,048,488	70,014
CASH FLOWS FROM FINANCING ACTIVITIES:
Cash dividends paid	(2,730,265)	(4,005,003)
Mortgage principal payments	(340,161)	(317,765)
Proceeds from issuance of common stock	247,178	249,847
Excess tax benefit from stock based payments	13,562	67,932
Payment of contingent consideration related to acquisition	(161,060)	(357,879)
Purchase of common stock		(252,647)
Net cash used in financing activities	(2,970,746)	(4,615,515)
EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH	(11,612)	25,011
NET DECREASE IN CASH AND CASH EQUIVALENTS	(9,765,834)	(7,751,311)
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	17,869,712	22,515,710
CASH AND CASH EQUIVALENTS AT END OF YEAR	8,103,878	14,764,399
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Income taxes (refunded)/paid	(85,297)	74,508
Interest paid	79,293	103,945
Dividends declared not paid	$ 1,367,724	$ 1,363,430

Summary Of Significant Accounting Policies

9 Months Ended

Sep. 30, 2013

Summary Of Significant Accounting Policies [Abstract]

Summary Of Significant Accounting Policies

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Description of Business

Communications Systems, Inc. (herein collectively called “CSI” or the “Company”) is a Minnesota corporation organized in 1969 that operates primarily as a holding company conducting its business through three business units having operations in the United States, Costa Rica, the United Kingdom and China. Through its Suttle business unit, the Company is principally engaged in the manufacture and sale of modular connecting and wiring devices for voice and data communications, digital subscriber line filters, and structured wiring systems. Through its Transition Networks business unit, the Company is engaged in the manufacture of media and rate conversion products for telecommunications networks. Through its JDL Technologies (“JDL”) business unit, the Company also provides IT solutions including network design, computer infrastructure installations, IT service management, change management, network security and network operations services.

Financial Statement Presentation

The condensed consolidated balance sheets and condensed consolidated statement of changes in stockholders’ equity as of September 30, 2013 and the related condensed consolidated statements of (loss) income and comprehensive (loss) income, and the condensed consolidated statements of cash flows for the periods ended September 30, 2013 and 2012 have been prepared by Company management. In the opinion of management, all adjustments (which include only normal recurring adjustments, except where noted) necessary to present fairly the financial position, results of operations, and cash flows at September 30, 2013 and 2012 and for the periods then ended have been made.

Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with generally accepted accounting principles in the United States of America have been condensed or omitted. We recommend these condensed consolidated financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s December 31, 2012 Annual Report to Shareholders on Form 10-K. The results of operations for the periods ended September 30, 2013 are not necessarily indicative of operating results for the entire year.

The presentation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and disclosure of contingent assets and liabilities at the balance sheet date, and the reported amounts of revenues and expenses during the reporting period. The estimates and assumptions used in the accompanying condensed consolidated financial statements are based upon management’s evaluation of the relevant facts and circumstances as of the time of the financial statements. Actual results could differ from those estimates.

Except to the extent updated or described below, the significant accounting policies set forth in Note 1 to the consolidated financial statements in the Company's Annual Report on Form 10-K for the year ended December 31, 2012, appropriately represent, in all material respects, the current status of accounting policies, and are incorporated herein by reference.

Revenue Recognition

The Company’s manufacturing operations (Suttle and Transition Networks) recognize revenue when the earnings process is complete, evidenced by persuasive evidence of an agreement, delivery has occurred or services have been rendered, the price is fixed or determinable, and collectability is reasonably assured. Revenue is recognized for domestic and international sales at the shipping point or delivery to customers, based on the related shipping terms. Risk of loss transfers at the point of shipment or delivery to customers, and the Company has no further obligation after this time. Sales are made directly to customers and through distributors. Payment terms for distributors are consistent with the terms of the Company’s direct customers. The Company records a provision for sales returns, sales incentives, and warranty costs at the time of the sale, based on historical experience and current trends.

JDL generally records revenue on hardware, software and related equipment sales and installation contracts when the revenue recognition criteria are met and products are installed and accepted by the customer. JDL records revenue on service contracts on a straight-line basis over the contract period, unless evidence suggests the revenue is earned in a different pattern. Each contract is individually reviewed to determine when the earnings process is complete.

Accumulated Other Comprehensive (Loss) Income

The components of accumulated other comprehensive income, net of tax, are as follows:



		September 30		December 31
		2013		2012
Foreign currency translation	$	(2,512,228)	$	(2,370,474)
Unrealized (loss)/gain on available-for-sale investments		5,237		23,590
Minimum pension liability		1,732,212		1,758,836
	$	(774,779)	$	(588,048)

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

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Cash Equivalents And Investments

9 Months Ended

Sep. 30, 2013

Cash Equivalents And Investments [Abstract]

Cash Equivalents And Investments

NOTE 2 – CASH EQUIVALENTS AND INVESTMENTS

The following tables show the Company’s cash equivalents and available-for-sale securities’ adjusted cost, gross unrealized gains, gross unrealized losses and fair value by significant investment category recorded as cash and cash equivalents or short and long term investments as of September 30, 2013 and December 31, 2012:



September 30, 2013
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value		Cash Equivalents		Short-Term Investments		Long-Term Investments

Cash equivalents:
Money Market funds	$	1,548,267	$	-	$	-	$	1,548,267	$	1,548,267	$		$
Subtotal		1,548,267		-		-		1,548,267		1,548,267		-		-

Investments:
Certificates of deposit		2,101,926		785		(2,213)		2,100,498		-		1,861,509		238,989
Corporate Notes/Bonds		8,966,889		25,977		(2,935)		8,989,931		-		6,252,178		2,737,753
Subtotal		11,068,815		26,762		(5,148)		11,090,429		-		8,113,687		2,976,742


Total	$	12,617,082	$	26,762	$	(5,148)	$	12,638,696	$	1,548,267	$	8,113,687	$	2,976,742



December 31, 2012
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value		Cash Equivalents		Short-Term Investments		Long-Term Investments

Cash equivalents:
Money Market funds	$	5,497,788	$	-	$	-	$	5,497,788	$	5,497,788	$		$
Subtotal		5,497,788		-		-		5,497,788		5,497,788		-		-

Investments:
Certificates of deposit		8,157,749		3,727		(1,945)		8,159,531		-		7,258,768		900,763
Corporate Notes/Bonds		8,241,327		35,364		(914)		8,275,777		-		3,800,143		4,475,634
Commercial Paper		1,638,892		3,735		-		1,642,627		-		1,642,627		-
Subtotal		18,037,968		42,826		(2,859)		18,077,935		-		12,701,538		5,376,397


Total	$	23,535,756	$	42,826	$	(2,859)	$	23,575,723	$	5,497,788	$	12,701,538	$	5,376,397

The Company tests for other than temporary losses on a quarterly basis and has considered the unrealized losses indicated above to be temporary in nature. The Company intends to hold the investments until it can recover the full principal amount and has the ability to do so based on other sources of liquidity. The Company expects these recoveries to occur prior to the contractual maturities. All unrealized losses as of September 30, 2013 were in a continuous unrealized loss position for less than twelve months and are not deemed to be other than temporarily impaired as of September 30, 2013.

The following table summarizes the estimated fair value of our investments, designated as available-for-sale and classified by the contractual maturity date of the securities as of September 30, 2013:



	Amortized Cost		Estimated Market Value

Due within one year	$	8,094,583	$	8,113,687
Due after one year through five years		2,974,232		2,976,742
	$	11,068,815	$	11,090,429

The Company did not recognize any gross realized gains, and gross realized losses were immaterial, during the nine-month periods ending September 30, 2013 and 2012, respectively. If the Company had realized gains or losses, they would be included within investment and other income in the accompanying consolidated results of operations.

- Definition

The entire disclosure for investments in certain debt and equity securities.

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+ Details

Stock-Based Compensation

9 Months Ended

Sep. 30, 2013

Stock-Based Compensation [Abstract]

Stock-Based Compensation

NOTE 3 - STOCK-BASED COMPENSATION

Employee Stock Purchase Plan

Under the Company’s Employee Stock Purchase Plan (“ESPP”), employees are able to acquire shares of common stock at 90% of the price at the end of each current quarterly plan term. The most recent term ended September 30, 2013. The ESPP is considered compensatory under current Internal Revenue Service rules. At September 30, 2013, after giving effect to the shares issued as of that date, 38,856 shares remain available for purchase under the ESPP.

2011 Executive Incentive Compensation Plan

On March 28, 2011 the Board adopted and on May 19, 2011 the Company’s shareholders approved the Company’s 2011 Executive Incentive Compensation Plan (“2011 Incentive Plan”). The 2011 Incentive Plan authorizes incentive awards to officers, key employees and non-employee directors in the form of options (incentive and non-qualified), stock appreciation rights, restricted stock, restricted stock units, performance stock units (“deferred stock”), performance cash units, and other awards in stock, cash, or a combination of stock and cash. Up to 1,000,000 shares of our common stock may be issued pursuant to awards under the 2011 Incentive Plan.

During 2013, stock options covering 169,550 shares were awarded to key executive employees, which options expire seven years from the date of award and vest 25% each year beginning one year after the date of award. The Company also granted deferred stock awards of 202,078 shares to key employees during 2013 under the Company’s long-term incentive plan for performance over the 2013 to 2015 period. The actual number of shares of deferred stock, if any, that are earned by the respective employees will be determined based on achievement against cumulative performance goals for the three years ending December 31, 2015 and the shares earned will be issued in the first quarter of 2016 to those key employees still with the Company at that time. The Company also granted deferred stock awards of up to 11,576 shares to executive employees that could be earned under the Company’s short-term incentive plan if actual revenue equaled or exceeded 150% of 2013 quarterly or annual revenue targets. The shares earned by the respective executive employees will be issued no later than the first quarter of 2014.

During 2013, the Company granted restricted stock units totaling 28,280 units to the Company’s seven non-employee directors with the restricted stock units issued to each director having a value of $40,000 based on the closing price of the Company’s stock on May 21, 2013. These restricted stock units vest after one year and are issued as stock after another year.

At September 30, 2013, 568,711 shares remained available for future issuance under the 2011 Incentive Plan.

Stock Option Plan for Directors

Shares of common stock are reserved for issuance to non-employee directors under options granted by the Company prior to 2011 under its Stock Option Plan for Non-Employee Directors (the “Director Plan”). Under the Director Plan nonqualified stock options to acquire shares of common stock were automatically granted to each non-employee director concurrent with annual meetings of shareholders in 2010 and earlier years, with the exercise price of options granted being the fair market value of the common stock on the date of the respective shareholder meetings. Options granted under the Director Plan expire 10 years from date of grant.

No options were granted under the Director Plan in 2012 or 2013. The Director Plan was amended as of May 19, 2011 to prohibit option grants in 2011 and future years.

1992 Stock Plan

Under the Company’s 1992 Stock Plan (“the Stock Plan”), shares of common stock may be issued pursuant to stock options, restricted stock or deferred stock grants to officers and key employees. Exercise prices of stock options under the Stock Plan cannot be less than fair market value of the stock on the date of grant. Rules and conditions governing awards of stock options, restricted stock and deferred stock are determined by the Compensation Committee of the Board of Directors, subject to certain limitations in the Stock Plan. When seeking approval of the 2011 Incentive Plan at the 2011 Annual Meeting of Shareholders, the Company committed to amending the Stock Plan to prohibit the issuance of future equity awards if such approval was given. Effective August 11, 2011, the amendment to prohibit future stock options or other equity awards was approved by the Board.

At September 30, 2013, after reserving for stock options and deferred stock awards granted in prior years and adjusting for forfeitures and issuances during the year, there were 136,009 shares reserved for issuance under the Stock Plan. The Company has not awarded stock options or deferred stock under this plan in 2013.

Changes in Stock Options Outstanding

The following table summarizes changes in the number of outstanding stock options under the 2011 Incentive Plan, the Director Plan and Stock Plan over the period December 31, 2012 to September 30, 2013:



		Weighted average		Weighted average
		exercise price		remaining
	Options	per share		contractual term
Outstanding – December 31, 2012	311,153	$	12.05	4.98
Awarded	169,550		10.19
Exercised	(15,000)		7.35
Forfeited	(166,155)		11.49
Outstanding – September 30, 2013	299,548		11.54	4.43

Excercisable at September 30, 2013	184,188	$	11.58	4.08
Expected to vest September 30, 2013	299,548		11.54	4.43

The aggregate intrinsic value of all options (the amount by which the market price of the stock on the last day of the period exceeded the market price of the stock on the date of grant) outstanding at September 30, 2013 was $213,000. The intrinsic value of all options exercised during the nine months ended September 30, 2013 was $38,000. Net cash proceeds from the exercise of all stock options were $110,000 and $86,000 for the nine months ended September 30, 2013 and 2012, respectively.

Changes in Deferred Stock Outstanding

The following table summarizes the changes in the number of deferred stock shares under the Stock Plan and 2011 Incentive Plan over the period December 31, 2012 to September 30, 2013:



		Weighted Average
		Grant Date
	Shares	Fair Value
Outstanding – December 31, 2012	160,790	$	14.16
Granted	217,654		10.07
Vested	(71)		9.82
Forfeited	(130,750)		11.35
Outstanding – September 30, 2013	247,623		12.05

Changes in Restricted Stock Units Outstanding

The following table summarizes the changes in the number of restricted stock units under the 2011 Incentive Plan over the period December 31, 2012 to September 30, 2013:



		Weighted Average
		Grant Date
	Shares	Fair Value
Outstanding – December 31, 2012	25,879	$	10.82
Granted	29,290		9.97
Vested	-		-
Forfeited	(4,040)		9.90
Outstanding – September 30, 2013	51,129		10.40

Compensation Expense

Share-based compensation expense recognized for the nine-month period ended September 30, 2013 was $8,000 before income taxes and $5,000 after income taxes. Share-based compensation expense recognized for the nine-month period ended September 30, 2012 was $367,000 before income taxes and $238,000 after income taxes. Unrecognized compensation expense for the Company’s plans was $621,000 at September 30, 2013. Excess tax benefits from the exercise of stock options and issuance of restricted stock included in financing cash flows for the nine month periods ended September 30, 2013 and 2012 were $14,000 and $68,000, respectively. Share-based compensation expense is recorded as a part of selling, general and administrative expenses.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 14

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

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-Name Accounting Standards Codification

-Topic 505

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-Section 50

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-Publisher AICPA

-Name Statement of Position (SOP)

-Number 93-6

-Paragraph 53

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 64, 65, A240

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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+ Details

Inventories

9 Months Ended

Sep. 30, 2013

Inventories [Abstract]

Inventories

NOTE 4 - INVENTORIES

Inventories summarized below are priced at the lower of first-in, first-out cost or market:



	September 30		December 31
	2013		2012
Finished goods	$	18,772,477	$	21,252,143
Raw and processed materials		9,779,213		12,500,567
	$	28,551,690	$	33,752,710

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

+ References+ Details

Goodwill And Other Intangible Assets

9 Months Ended

Sep. 30, 2013

Goodwill And Other Intangible Assets [Abstract]

Goodwill And Other Intangible Assets

NOTE 5 – GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill is required to be evaluated for impairment on an annual basis and between annual tests upon the occurrence of certain events or circumstances. A two-step process is performed to analyze whether or not goodwill has been impaired. Step one is to test for potential impairment, and requires that the fair value of the reporting unit be compared to its book value including goodwill. If the fair value is higher than the book value, no impairment is recognized. If the fair value is lower than the book value, a second step must be performed. The second step is to measure the amount of impairment loss, if any, and requires that a hypothetical purchase price allocation be done to determine the implied fair value of goodwill. This fair value is then compared to the carrying value of goodwill. If the implied fair value is lower than the carrying value, an impairment adjustment must be recorded.

During the quarter ended September 30, 2013, due to the loss of key personnel and the continued decline in year-over-year revenues due primarily to continued slowdown in domestic government spending as well as a decline in sales of its legacy products, management concluded that these events and circumstances were indicators to require us to perform an interim goodwill impairment analysis of our Transition Networks reporting unit. This analysis included the determination of the reporting unit’s fair value primarily using discounted cash flows modeling. Based on the step one and step two analysis, considering Transition Networks’ reduced earnings and cash flow forecasts, the Company determined that Transition Networks’ goodwill was fully impaired and recorded a goodwill impairment for this segment of $5,850,000.

The changes in the carrying amount of goodwill for the nine months ended September 30, 2013 and 2012 by segment is as follows:



	Suttle		Transition Networks		Total

January 1, 2012	$	-	$	5,990,571	$	5,990,571

Foreign currency translation		-		(31,803)		(31,803)
						-
September 30, 2012	$	-	$	5,958,768	$	5,958,768

January 1, 2013	$	-	$	5,956,934	$	5,956,934

Impairment loss				(5,849,853)		(5,849,853)
Foreign currency translation		-		(107,081)		(107,081)

September 30, 2013	$	-	$	-	$	-

Gross goodwill		1,271,986	$	5,849,853	$	7,121,839
Accumulated impairment loss		(1,271,986)		(5,849,853)		(7,121,839)
Balance at September 30, 2013	$	-	$	-	$	-

The Company’s identifiable intangible assets with finite lives are being amortized over their estimated useful lives and were as follows:



	September 30, 2013
	Gross Carrying Amount	Accumulated Amortization	Foreign Currency Translation	Net

Trademarks	81,785	(24,946)	(1,107)	55,732
Customer relationships	490,707	(104,782)	(6,639)	379,286
Technology	228,996	(97,792)	(3,098)	128,106
	801,488	(227,520)	(10,844)	563,124



	December 31, 2012
	Gross Carrying Amount	Accumulated Amortization	Foreign Currency Translation	Net

Trademarks	81,785	(16,346)	(1,018)	64,421
Customer relationships	490,707	(68,652)	(6,108)	415,947
Technology	228,996	(64,075)	(2,850)	162,071
	801,488	(149,073)	(9,976)	642,439

Amortization expense on these identifiable intangible assets was $76,000 and $77,000 in 2013 and 2012, respectively. The amortization expense is included in selling, general and administrative expenses.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References+ Details

Warranty

9 Months Ended

Sep. 30, 2013

Warranty [Abstract]

Warranty

NOTE 6 – WARRANTY

We provide reserves for the estimated cost of product warranties at the time revenue is recognized. We estimate the costs of our warranty obligations based on our warranty policy or applicable contractual warranty, historical experience of known product failure rates, and use of materials and service delivery costs incurred in correcting product failures. Management reviews the estimated warranty liability on a quarterly basis to determine its adequacy. The actual warranty expense could differ from the estimates made by the Company based on product performance.

The following table presents the changes in the Company’s warranty liability for the nine-month periods ended September 30, 2013 and 2012, respectively, the majority of which relates to a five-year obligation to provide for potential future liabilities for network equipment sales.



		2013		2012
Beginning balance	$	590,000	$	634,000
Amounts charged to expense		185,000		183,000
Actual warranty costs paid		(191,000)		(202,000)
Ending balance	$	584,000	$	615,000

Contingencies

Contingencies	9 Months Ended
Contingencies	Sep. 30, 2013
Contingencies [Abstract]
Contingencies	NOTE 7 – CONTINGENCIES In the ordinary course of business, the Company is exposed to legal actions and claims and incurs costs to defend against these actions and claims. Company management is not aware of any outstanding or pending legal actions or claims that could materially affect the Company’s financial position or results of operations.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 460

-SubTopic 10

-Section 50

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-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 2: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 14

-Paragraph 3

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

-Topic 210

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-Paragraph 1

-Subparagraph (SX 210.5-02.25)

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Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 5

-Paragraph 9, 10, 11, 12

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Income Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2013
Income Taxes [Abstract]
Income Taxes	NOTE 8 – INCOME TAXES In the preparation of the Company’s consolidated financial statements, management calculates income taxes based upon the estimated effective rate applicable to operating results for the full fiscal year. This includes estimating the current tax liability as well as assessing differences resulting from different treatment of items for tax and book accounting purposes. These differences result in deferred tax assets and liabilities, which are recorded on the balance sheet. These assets and liabilities are analyzed regularly and management assesses the likelihood that deferred tax assets will be recovered from future taxable income. At September 30, 2013 there was $160,000 of net uncertain tax benefit positions that would reduce the effective income tax rate if recognized. The Company records interest and penalties related to income taxes as income tax expense in the Condensed Consolidated Statements of Income. The Company is subject to U.S. federal income tax as well as income tax of multiple state and foreign jurisdictions. The tax years 2009-2011 remain open to examination by the Internal Revenue Service and the years 2008-2011 remain open to examination by various state tax departments. The tax years from 2009-2011 remain open in Costa Rica. The Company’s effective income tax rate was 112.9% for the first nine months of 2013. The effective tax rate differs from the federal tax rate of 35% due to state income taxes, return to provision adjustments, foreign losses not deductible for U.S. income tax purposes, provisions for interest charges for uncertain income tax positions, the effect of operations conducted in lower foreign tax rate jurisdictions, the release of contingent consideration from the Company’s 2011 acquisition and goodwill impairment not deductible for income tax purposes. The effect of the foreign operations is an overall rate decrease of approximately 47.5% for the nine months ended September 30, 2013. There were no additional uncertain tax positions identified in the first nine months of 2013. The Company's effective income tax rate for the nine months ended September 30, 2012 was 33.3%, and differed from the federal tax rate due to state income taxes, foreign losses not deductible for U.S. income tax purposes, provisions for interest charges, the release of valuation allowance placed on foreign net operating losses, and the effect of operations conducted in lower foreign tax rate jurisdictions.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 136, 172

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-Name Regulation S-X (SX)

-Number 210

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-Number 109

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Reference 6: http://www.xbrl.org/2003/role/presentationRef

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+ Details

Segment Information

9 Months Ended

Sep. 30, 2013

Segment Information [Abstract]

Segment Information

NOTE 9 – SEGMENT INFORMATION

The Company classifies its businesses into three segments as follows:

·	Suttle manufactures and markets copper and fiber connectivity systems, enclosure systems, xDSL filters and splitters, and active technologies for voice, data and video communications;

·	Transition Networks manufactures network interface devices (NIDs), media converters, network interface cards (NICs), Ethernet switches and other connectivity products that offer the ability to affordably integrate the benefits of fiber optics into any data network; and

·	JDL Technologies provides technology solutions including virtualization, managed services, wired and wireless network design and implementation services, and converged infrastructure configuration and deployment.

Our non-allocated corporate general and administrative expenses are categorized as “Other” in the Company’s segment reporting. Management has chosen to organize the enterprise and disclose reportable segments based on our products and services. There are no material inter-segment revenues.

Information concerning the Company’s continuing operations in the various segments for the three and nine-month periods ended September 30, 2013 and 2012 is as follows:



				Transition		JDL
		Suttle		Networks		Technologies		Other		Total
Three Months Ended September 30, 2013
Sales	$	14,838,164	$	10,881,569	$	18,897,140	$	-	$	44,616,873
Cost of sales		9,861,311		5,716,712		15,415,663		-		30,993,686
Gross profit		4,976,853		5,164,857		3,481,477		-		13,623,187
Selling, general and
administrative expenses		2,556,650		4,598,906		704,908		1,608,508		9,468,972
Impairment				5,849,853		-				5,849,853
Operating income (loss)	$	2,420,203	$	(5,283,902)	$	2,776,569	$	(1,608,508)	$	(1,695,638)

Depreciation and amortization	$	213,253	$	196,631	$	13,126	$	146,140	$	569,150

Capital expenditures	$	338,414	$	251,757	$	-	$	80,306	$	670,477

Assets	$	29,786,727	$	28,702,749	$	21,711,436	$	24,650,614	$	104,851,526



				Transition		JDL
		Suttle		Networks		Technologies		Other		Total
Three Months Ended September 30, 2012
Sales	$	12,242,334	$	13,647,047	$	2,798,306	$	-	$	28,687,687
Cost of sales		8,915,366		6,983,935		2,028,513		-		17,927,814
Gross profit		3,326,968		6,663,112		769,793		-		10,759,873
Selling, general and
administrative expenses		2,318,165		5,365,325		564,401		805,273		9,053,164
Operating income (loss)	$	1,008,803	$	1,297,787	$	205,392	$	(805,273)	$	1,706,709

Depreciation and amortization	$	216,232	$	198,411	$	25,798	$	72,192	$	512,633

Capital expenditures	$	292,674	$	117,695	$	9,545	$	414,399	$	834,313

Assets	$	28,126,173	$	36,413,632	$	2,562,750	$	44,181,073	$	111,283,628



				Transition		JDL
		Suttle		Networks		Technologies		Other		Total
Nine Months Ended September 30, 2013
Sales	$	41,102,681	$	32,156,461	$	30,747,064	$	-	$	104,006,206
Cost of sales		28,948,153		15,595,728		24,534,895		-		69,078,776
Gross profit		12,154,528		16,560,733		6,212,169		-		34,927,430
Selling, general and
administrative expenses		7,523,328		15,156,939		1,851,061		3,304,260		27,835,588
Impairment				5,849,853		-				5,849,853
Operating income (loss)	$	4,631,200	$	(4,446,059)	$	4,361,108	$	(3,304,260)	$	1,241,989

Depreciation and amortization	$	653,451	$	564,337	$	41,618	$	368,398	$	1,627,804

Capital expenditures	$	777,196	$	752,732	$	15,361	$	431,769	$	1,977,058



				Transition		JDL
		Suttle		Networks		Technologies		Other		Total
Nine Months Ended September 30, 2012
Sales	$	33,167,194	$	40,614,746	$	4,710,926	$	-	$	78,492,866
Cost of sales		24,441,885		19,340,790		3,345,808		-		47,128,483
Gross profit		8,725,309		21,273,956		1,365,118		-		31,364,383
Selling, general and
administrative expenses		6,891,833		16,557,399		1,678,516		3,041,879		28,169,627
Operating income (loss)	$	1,833,476	$	4,716,557	$	(313,398)	$	(3,041,879)	$	3,194,756

Depreciation and amortization	$	699,893	$	638,907	$	80,725	$	217,362	$	1,636,887

Capital expenditures	$	958,262	$	277,340	$	24,236	$	787,933	$	2,047,771

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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-Paragraph 33

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+ Details

Pensions

9 Months Ended

Sep. 30, 2013

Pensions [Abstract]

Pensions

NOTE 10 – PENSIONS

The Company’s U.K. based subsidiary Austin Taylor maintains defined benefit pension plans. The Company does not provide any other post-retirement benefits to its employees. Components of net periodic benefit cost of the pension plans for the three and nine-months ended September 30, 2013 and 2012 were:



	Three Months Ended September 30				Nine Months Ended September 30
		2013		2012		2013		2012
Service cost	$	77,000	$	10,000	$	206,000	$	28,000
Interest cost		68,000		67,000		183,000		188,000
Expected return on assets		(73,000)		(75,000)		(196,000)		(210,000)
Amortization of prior service cost		-		13,000		-		36,000
Net periodic pension cost	$	72,000	$	15,000	$	193,000	$	42,000

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 158

-Paragraph 7, 21, 22

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-Name Implementation Guide (Q and A)

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+ Details

Net Income Per Share

Net Income Per Share	9 Months Ended
Net Income Per Share	Sep. 30, 2013
Net Income Per Share [Abstract]
Net Income Per Share	NOTE 11 – NET INCOME PER SHARE Basic net income per common share is based on the weighted average number of common shares outstanding during each year. Diluted net income per common share takes into effect the dilutive effect of potential common shares outstanding. The Company’s only potential common shares outstanding are stock options and shares associated with the long-term incentive compensation plans, which resulted in a dilutive effect of 2,664 and 6,972 shares for the three and nine-month periods ended September 30, 2013, respectively. The dilutive effect of stock options for the three and nine-month periods ended September 30, 2012 was 12,065 shares and 22,952 shares, respectively. The Company calculates the dilutive effect of outstanding options using the treasury stock method. Options totaling 155,014 were excluded from the calculation of diluted earnings per share for the nine-months ended September 30, 2013 because the exercise price was greater than the average market price of common stock during the period and deferred stock awards totaling 241,623 shares were not included for the nine-months ended September 30, 2013 because of unmet performance conditions. All options were included for the nine-month period ended September 30, 2012 because the exercise price was greater than the average market price of common stock during the period and deferred stock awards totaling 150,748 shares were not included for the nine-month period ended September 30, 2012 because of unmet performance conditions.

- Definition

The entire disclosure for earnings per share.

+ References+ Details

Fair Value Measurements

9 Months Ended

Sep. 30, 2013

Fair Value Measurements [Abstract]

Fair Value Measurements

NOTE 12 – FAIR VALUE MEASUREMENTS

The accounting guidance establishes a valuation hierarchy for disclosure of the inputs to valuation used to measure fair value. This hierarchy prioritizes the inputs into three broad levels as follows:

Level 1 – Observable inputs that reflect unadjusted quoted prices for identical assets or liabilities in active markets that the Company has the ability to access at the measurement date.

Level 2 – Observable inputs such as quoted prices for similar instruments and quoted prices in markets that are not active, and inputs that are directly observable or can be corroborated by observable market data. The types of assets and liabilities included in Level 2 are typically either comparable to actively traded securities or contracts, such as treasury securities with pricing interpolated from recent trades of similar securities, or priced with models using highly observable inputs, such as commodity options priced using observable forward prices and volatilities.

Level 3 – Significant inputs to pricing that have little or no observability as of the reporting date. The types of assets and liabilities included in Level 3 are those with inputs requiring significant management judgment or estimation, such as the complex and subjective models and forecasts used to determine the fair value of financial instruments.

Financial assets and liabilities measured at fair value as of September 30, 2013 and December 31, 2012, are summarized below:



		September 30, 2013

	Level 1		Level 2		Level 3		Total Fair Value

Cash equivalents:
Money Market funds	$	1,548,267	$	-	$	-	$	1,548,267
Subtotal		1,548,267		-		-		1,548,267

Short-term investments:
Certificates of deposit		-		1,861,509		-		1,861,509
Corporate Notes/Bonds		-		6,252,178		-		6,252,178
Subtotal		-		8,113,687		-		8,113,687

Long-term investments:
Certificates of deposit		-		238,989		-		238,989
Corporate Notes/Bonds		-		2,737,753		-		2,737,753
Subtotal		-		2,976,742		-		2,976,742

Current Liabilities:
Accrued Consideration		-		-		(256,519)		(256,519)
Subtotal		-		-		(256,519)		(256,519)

Total	$	1,548,267	$	11,090,429	$	(256,519)	$	12,382,177



		December 31, 2012

	Level 1		Level 2		Level 3		Total Fair Value

Cash equivalents:
Money Market funds	$	5,497,788	$	-	$	-	$	5,497,788
Subtotal		5,497,788		-		-		5,497,788

Short-term investments:
Certificates of deposit		-		7,258,768		-		7,258,768
Corporate Notes/Bonds		-		3,800,143		-		3,800,143
Commercial Paper		-		1,642,627		-		1,642,627
Subtotal		-		12,701,538		-		12,701,538

Long-term investments:
Certificates of deposit		-		900,763		-		900,763
Corporate Notes/Bonds		-		4,475,634		-		4,475,634
Subtotal		-		5,376,397		-		5,376,397

Current Liabilities:
Accrued Consideration		-		-		(770,041)		(770,041)
Subtotal		-		-		(770,041)		(770,041)

Total	$	5,497,788	$	18,077,935	$	(770,041)	$	22,805,682

The estimated fair value of remaining contingent consideration as of September 30, 2013 was $256,519, as noted above. The estimated fair value is considered a level 3 measurement because the probability weighted discounted cash flow methodology used to estimate fair value includes the use of significant unobservable inputs, primarily the contractual contingent consideration gross margin targets and assumed probabilities. The change in the estimated contingent consideration during the nine months was due to $161,060 in payments, $10,273 in foreign currency gains, and $342,189 in gains included in operating income. The gains were the result of a change in future assumptions related to the contingent consideration.

We record transfers between levels of the fair value hierarchy, if necessary, at the end of the reporting period. There were no transfers between levels during the nine months ended September 30, 2013.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

-Topic 825

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-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 15C, 15D

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+ Details

Subsequent Events

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2013
Subsequent Events [Abstract]
Subsequent Events	NOTE 13 – SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date of this filing. We do not believe there are any material subsequent events that would require further disclosure.

Summary Of Significant Accounting Policies (Policy)

9 Months Ended

Sep. 30, 2013

Summary Of Significant Accounting Policies [Abstract]

Financial Statement Presentation

Revenue Recognition

Accumulated Other Comprehensive Income

Accumulated Other Comprehensive (Loss) Income

The components of accumulated other comprehensive income, net of tax, are as follows:



		September 30		December 31
		2013		2012
Foreign currency translation	$	(2,512,228)	$	(2,370,474)
Unrealized (loss)/gain on available-for-sale investments		5,237		23,590
Minimum pension liability		1,732,212		1,758,836
	$	(774,779)	$	(588,048)

- Definition

Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.

+ References+ Details

Summary Of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2013

Summary Of Significant Accounting Policies [Abstract]

Components Of Accumulated Other Comprehensive Income



		September 30		December 31
		2013		2012
Foreign currency translation	$	(2,512,228)	$	(2,370,474)
Unrealized (loss)/gain on available-for-sale investments		5,237		23,590
Minimum pension liability		1,732,212		1,758,836
	$	(774,779)	$	(588,048)

Cash Equivalents And Investments (Tables)

9 Months Ended

Sep. 30, 2013

Cash Equivalents And Investments [Abstract]

Schedule Of Cash And Available-For-Sale Securities



September 30, 2013
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value		Cash Equivalents		Short-Term Investments		Long-Term Investments

Cash equivalents:
Money Market funds	$	1,548,267	$	-	$	-	$	1,548,267	$	1,548,267	$		$
Subtotal		1,548,267		-		-		1,548,267		1,548,267		-		-

Investments:
Certificates of deposit		2,101,926		785		(2,213)		2,100,498		-		1,861,509		238,989
Corporate Notes/Bonds		8,966,889		25,977		(2,935)		8,989,931		-		6,252,178		2,737,753
Subtotal		11,068,815		26,762		(5,148)		11,090,429		-		8,113,687		2,976,742


Total	$	12,617,082	$	26,762	$	(5,148)	$	12,638,696	$	1,548,267	$	8,113,687	$	2,976,742



December 31, 2012
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value		Cash Equivalents		Short-Term Investments		Long-Term Investments

Cash equivalents:
Money Market funds	$	5,497,788	$	-	$	-	$	5,497,788	$	5,497,788	$		$
Subtotal		5,497,788		-		-		5,497,788		5,497,788		-		-

Investments:
Certificates of deposit		8,157,749		3,727		(1,945)		8,159,531		-		7,258,768		900,763
Corporate Notes/Bonds		8,241,327		35,364		(914)		8,275,777		-		3,800,143		4,475,634
Commercial Paper		1,638,892		3,735		-		1,642,627		-		1,642,627		-
Subtotal		18,037,968		42,826		(2,859)		18,077,935		-		12,701,538		5,376,397


Total	$	23,535,756	$	42,826	$	(2,859)	$	23,575,723	$	5,497,788	$	12,701,538	$	5,376,397

Schedule Of Estimated Fair Value Of Available-For-Sale Securities



	Amortized Cost		Estimated Market Value

Due within one year	$	8,094,583	$	8,113,687
Due after one year through five years		2,974,232		2,976,742
	$	11,068,815	$	11,090,429

Stock-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2013

Stock-Based Compensation [Abstract]

Schedule Of Changes In Number Of Outstanding Stock Options Under Director Plan And Stock Plan



		Weighted average		Weighted average
		exercise price		remaining
	Options	per share		contractual term
Outstanding – December 31, 2012	311,153	$	12.05	4.98
Awarded	169,550		10.19
Exercised	(15,000)		7.35
Forfeited	(166,155)		11.49
Outstanding – September 30, 2013	299,548		11.54	4.43

Excercisable at September 30, 2013	184,188	$	11.58	4.08
Expected to vest September 30, 2013	299,548		11.54	4.43

Schedule Of Changes In The Number Of Deferred Stock Shares Under The Stock Plan And Incentive Plan



		Weighted Average
		Grant Date
	Shares	Fair Value
Outstanding – December 31, 2012	160,790	$	14.16
Granted	217,654		10.07
Vested	(71)		9.82
Forfeited	(130,750)		11.35
Outstanding – September 30, 2013	247,623		12.05

Schedule Of Changes In Restricted Stock Units Outstanding



		Weighted Average
		Grant Date
	Shares	Fair Value
Outstanding – December 31, 2012	25,879	$	10.82
Granted	29,290		9.97
Vested	-		-
Forfeited	(4,040)		9.90
Outstanding – September 30, 2013	51,129		10.40

Inventories (Tables)

9 Months Ended

Sep. 30, 2013

Inventories [Abstract]

Schedule Of Inventories



	September 30		December 31
	2013		2012
Finished goods	$	18,772,477	$	21,252,143
Raw and processed materials		9,779,213		12,500,567
	$	28,551,690	$	33,752,710

Goodwill And Other Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2013

Goodwill And Other Intangible Assets [Abstract]

Schedule Of Changes In Carrying Value Of Goodwill



	Suttle		Transition Networks		Total

January 1, 2012	$	-	$	5,990,571	$	5,990,571

Foreign currency translation		-		(31,803)		(31,803)
						-
September 30, 2012	$	-	$	5,958,768	$	5,958,768

January 1, 2013	$	-	$	5,956,934	$	5,956,934

Impairment loss				(5,849,853)		(5,849,853)
Foreign currency translation		-		(107,081)		(107,081)

September 30, 2013	$	-	$	-	$	-

Gross goodwill		1,271,986	$	5,849,853	$	7,121,839
Accumulated impairment loss		(1,271,986)		(5,849,853)		(7,121,839)
Balance at September 30, 2013	$	-	$	-	$	-

Schedule Of Finite-Lived Intangible Assets



	September 30, 2013
	Gross Carrying Amount	Accumulated Amortization	Foreign Currency Translation	Net

Trademarks	81,785	(24,946)	(1,107)	55,732
Customer relationships	490,707	(104,782)	(6,639)	379,286
Technology	228,996	(97,792)	(3,098)	128,106
	801,488	(227,520)	(10,844)	563,124



	December 31, 2012
	Gross Carrying Amount	Accumulated Amortization	Foreign Currency Translation	Net

Trademarks	81,785	(16,346)	(1,018)	64,421
Customer relationships	490,707	(68,652)	(6,108)	415,947
Technology	228,996	(64,075)	(2,850)	162,071
	801,488	(149,073)	(9,976)	642,439

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References+ Details

Warranty (Tables)

9 Months Ended

Sep. 30, 2013

Warranty [Abstract]

Schedule Of Warranty



		2013		2012
Beginning balance	$	590,000	$	634,000
Amounts charged to expense		185,000		183,000
Actual warranty costs paid		(191,000)		(202,000)
Ending balance	$	584,000	$	615,000

Segment Information (Tables)

9 Months Ended

Sep. 30, 2013

Segment Information [Abstract]

Schedule Of Segment Information



				Transition		JDL
		Suttle		Networks		Technologies		Other		Total
Three Months Ended September 30, 2013
Sales	$	14,838,164	$	10,881,569	$	18,897,140	$	-	$	44,616,873
Cost of sales		9,861,311		5,716,712		15,415,663		-		30,993,686
Gross profit		4,976,853		5,164,857		3,481,477		-		13,623,187
Selling, general and
administrative expenses		2,556,650		4,598,906		704,908		1,608,508		9,468,972
Impairment				5,849,853		-				5,849,853
Operating income (loss)	$	2,420,203	$	(5,283,902)	$	2,776,569	$	(1,608,508)	$	(1,695,638)

Depreciation and amortization	$	213,253	$	196,631	$	13,126	$	146,140	$	569,150

Capital expenditures	$	338,414	$	251,757	$	-	$	80,306	$	670,477

Assets	$	29,786,727	$	28,702,749	$	21,711,436	$	24,650,614	$	104,851,526



				Transition		JDL
		Suttle		Networks		Technologies		Other		Total
Three Months Ended September 30, 2012
Sales	$	12,242,334	$	13,647,047	$	2,798,306	$	-	$	28,687,687
Cost of sales		8,915,366		6,983,935		2,028,513		-		17,927,814
Gross profit		3,326,968		6,663,112		769,793		-		10,759,873
Selling, general and
administrative expenses		2,318,165		5,365,325		564,401		805,273		9,053,164
Operating income (loss)	$	1,008,803	$	1,297,787	$	205,392	$	(805,273)	$	1,706,709

Depreciation and amortization	$	216,232	$	198,411	$	25,798	$	72,192	$	512,633

Capital expenditures	$	292,674	$	117,695	$	9,545	$	414,399	$	834,313

Assets	$	28,126,173	$	36,413,632	$	2,562,750	$	44,181,073	$	111,283,628



				Transition		JDL
		Suttle		Networks		Technologies		Other		Total
Nine Months Ended September 30, 2013
Sales	$	41,102,681	$	32,156,461	$	30,747,064	$	-	$	104,006,206
Cost of sales		28,948,153		15,595,728		24,534,895		-		69,078,776
Gross profit		12,154,528		16,560,733		6,212,169		-		34,927,430
Selling, general and
administrative expenses		7,523,328		15,156,939		1,851,061		3,304,260		27,835,588
Impairment				5,849,853		-				5,849,853
Operating income (loss)	$	4,631,200	$	(4,446,059)	$	4,361,108	$	(3,304,260)	$	1,241,989

Depreciation and amortization	$	653,451	$	564,337	$	41,618	$	368,398	$	1,627,804

Capital expenditures	$	777,196	$	752,732	$	15,361	$	431,769	$	1,977,058



				Transition		JDL
		Suttle		Networks		Technologies		Other		Total
Nine Months Ended September 30, 2012
Sales	$	33,167,194	$	40,614,746	$	4,710,926	$	-	$	78,492,866
Cost of sales		24,441,885		19,340,790		3,345,808		-		47,128,483
Gross profit		8,725,309		21,273,956		1,365,118		-		31,364,383
Selling, general and
administrative expenses		6,891,833		16,557,399		1,678,516		3,041,879		28,169,627
Operating income (loss)	$	1,833,476	$	4,716,557	$	(313,398)	$	(3,041,879)	$	3,194,756

Depreciation and amortization	$	699,893	$	638,907	$	80,725	$	217,362	$	1,636,887

Capital expenditures	$	958,262	$	277,340	$	24,236	$	787,933	$	2,047,771

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References+ Details

Pensions (Tables)

9 Months Ended

Sep. 30, 2013

Pensions [Abstract]

Summary Of Components Of Net Periodic Benefit Cost



	Three Months Ended September 30				Nine Months Ended September 30
		2013		2012		2013		2012
Service cost	$	77,000	$	10,000	$	206,000	$	28,000
Interest cost		68,000		67,000		183,000		188,000
Expected return on assets		(73,000)		(75,000)		(196,000)		(210,000)
Amortization of prior service cost		-		13,000		-		36,000
Net periodic pension cost	$	72,000	$	15,000	$	193,000	$	42,000

Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2013

Fair Value Measurements [Abstract]

Schedule Of Financial Assets And Liabilities Measured At Fair Value



		September 30, 2013

	Level 1		Level 2		Level 3		Total Fair Value

Cash equivalents:
Money Market funds	$	1,548,267	$	-	$	-	$	1,548,267
Subtotal		1,548,267		-		-		1,548,267

Short-term investments:
Certificates of deposit		-		1,861,509		-		1,861,509
Corporate Notes/Bonds		-		6,252,178		-		6,252,178
Subtotal		-		8,113,687		-		8,113,687

Long-term investments:
Certificates of deposit		-		238,989		-		238,989
Corporate Notes/Bonds		-		2,737,753		-		2,737,753
Subtotal		-		2,976,742		-		2,976,742

Current Liabilities:
Accrued Consideration		-		-		(256,519)		(256,519)
Subtotal		-		-		(256,519)		(256,519)

Total	$	1,548,267	$	11,090,429	$	(256,519)	$	12,382,177



		December 31, 2012

	Level 1		Level 2		Level 3		Total Fair Value

Cash equivalents:
Money Market funds	$	5,497,788	$	-	$	-	$	5,497,788
Subtotal		5,497,788		-		-		5,497,788

Short-term investments:
Certificates of deposit		-		7,258,768		-		7,258,768
Corporate Notes/Bonds		-		3,800,143		-		3,800,143
Commercial Paper		-		1,642,627		-		1,642,627
Subtotal		-		12,701,538		-		12,701,538

Long-term investments:
Certificates of deposit		-		900,763		-		900,763
Corporate Notes/Bonds		-		4,475,634		-		4,475,634
Subtotal		-		5,376,397		-		5,376,397

Current Liabilities:
Accrued Consideration		-		-		(770,041)		(770,041)
Subtotal		-		-		(770,041)		(770,041)

Total	$	5,497,788	$	18,077,935	$	(770,041)	$	22,805,682

Summary Of Significant Accounting Policies (Components Of Accumulated Other Comprehensive Income) (Details)

Summary Of Significant Accounting Policies (Components Of Accumulated Other Comprehensive Income) (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Summary Of Significant Accounting Policies [Abstract]
Foreign currency translation	$ (2,512,228)	$ (2,370,474)
Unrealized (loss)/gain on available-for-sale investments	5,237	23,590
Minimum pension liability	1,732,212	1,758,836
Accumulated other comprehensive (loss) income, net of tax	$ (774,779)	$ (588,048)

- Definition

Accumulated appreciation or loss, net of tax, in value of the total of available-for-sale securities at the end of an accounting period.

+ References+ Details

- Definition

The total of net gain (loss), prior service cost (credit), and transition assets (obligations), as well as minimum pension liability if still remaining, included in accumulated other comprehensive income associated with a defined benefit pension or other postretirement plan(s) because they have yet to be recognized as components of net periodic benefit cost.

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+ Details

- Definition

Accumulated adjustment, net of tax, that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency from the functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains or losses.

+ References

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+ Details

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Number 210

-Section 04

-Article 3

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-Number 210

-Section 02

-Paragraph 31

-Article 5

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-Name Accounting Principles Board Opinion (APB)

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+ Details

Cash, Cash Equivalents And Investments (Narrative) (Details)

Cash, Cash Equivalents And Investments (Narrative) (Details) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash Equivalents And Investments [Abstract]
Gross realized gains (losses)	$ 0	$ 0

Cash, Cash Equivalents And Investments (Schedule Of Available-For-Sale Securities) (Details)

Cash, Cash Equivalents And Investments (Schedule Of Available-For-Sale Securities) (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 12,617,082	$ 23,535,756
Gross Unrealized Gains	26,762	42,826
Gross Unrealized Losses	(5,148)	(2,859)
Fair Value	12,638,696	23,575,723
Cash Equivalents	1,548,267	5,497,788
Short-Term Investments	8,113,687	12,701,538
Long-Term Investments	2,976,742	5,376,397
Cash And Cash Equivalents [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	1,548,267	5,497,788
Fair Value	1,548,267	5,497,788
Cash Equivalents	1,548,267	5,497,788
Cash And Cash Equivalents [Member] \| Money Market Funds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	1,548,267	5,497,788
Fair Value	1,548,267	5,497,788
Cash Equivalents	1,548,267	5,497,788
Investments [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	11,068,815	18,037,968
Gross Unrealized Gains	26,762	42,826
Gross Unrealized Losses	(5,148)	(2,859)
Fair Value	11,090,429	18,077,935
Short-Term Investments	8,113,687	12,701,538
Long-Term Investments	2,976,742	5,376,397
Investments [Member] \| Certificates Of Deposit [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	2,101,926	8,157,749
Gross Unrealized Gains	785	3,727
Gross Unrealized Losses	(2,213)	(1,945)
Fair Value	2,100,498	8,159,531
Short-Term Investments	1,861,509	7,258,768
Long-Term Investments	238,989	900,763
Investments [Member] \| Corporate Notes And Bonds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	8,966,889	8,241,327
Gross Unrealized Gains	25,977	35,364
Gross Unrealized Losses	(2,935)	(914)
Fair Value	8,989,931	8,275,777
Short-Term Investments	6,252,178	3,800,143
Long-Term Investments	2,737,753	4,475,634
Investments [Member] \| Commercial Paper [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost		1,638,892
Gross Unrealized Gains		3,735
Fair Value		1,642,627
Short-Term Investments		$ 1,642,627

- Definition

This item represents the cost of debt and equity securities, which are categorized neither as held-to-maturity nor trading, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any.

+ References+ Details

- Definition

Amount of debt securities categorized neither as held-to-maturity nor trading.

+ References

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Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Staff Position (FSP)

-Number FAS115-1/124-1

-Paragraph 15D

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

This item represents the gross unrealized gains for securities, at a point in time, which are categorized neither as held-to-maturity nor trading securities.

+ References+ Details

- Definition

Amount of short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References+ Details

Cash, Cash Equivalents And Investments (Schedule Of Estimated Fair Value Of Available-For-Sale Securities) (Details)

Cash, Cash Equivalents And Investments (Schedule Of Estimated Fair Value Of Available-For-Sale Securities) (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Schedule of Available-for-sale Securities [Line Items]
Fair Value	$ 12,638,696	$ 23,575,723
Investments [Member]
Schedule of Available-for-sale Securities [Line Items]
Due within one year, Amortized Cost	8,094,583
Due after one year through five years, Amortized Cost	2,974,232
Amortized Cost	11,068,815
Due within one year, Fair Value	8,113,687
Due after one year through five years, Fair Value	2,976,742
Fair Value	$ 11,090,429	$ 18,077,935

- Definition

Amount of available-for-sale debt securities at cost, net of adjustments, which include, but are not limited to, accretion, amortization, collection of cash, previous other-than-temporary impairments (OTTI) recognized in earnings (less any cumulative-effect adjustments, as defined) and fair value hedge accounting adjustments.

+ References+ Details

- Definition

Amount of debt securities categorized neither as held-to-maturity nor trading.

+ References

+ Details

Stock-Based Compensation (Narrative) (Details)

Stock-Based Compensation (Narrative) (Details) (USD $)	9 Months Ended					12 Months Ended	9 Months Ended					3 Months Ended	9 Months Ended
Stock-Based Compensation (Narrative) (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013 Employee Stock Purchase Plan [Member]	Sep. 30, 2013 2011 Executive Incentive Compensation Plan [Member]	Sep. 30, 2013 Stock Option Plan For Directors [Member]	Dec. 31, 2012 Stock Option Plan For Directors [Member]	Sep. 30, 2013 1992 Stock Plan [Member]	Sep. 30, 2013 Key Employees [Member] 2011 Executive Incentive Compensation Plan [Member]	Sep. 30, 2013 Key Executive Employees [Member] 2011 Executive Incentive Compensation Plan [Member]	Sep. 30, 2013 Deferred Stock [Member]	Sep. 30, 2013 Restricted Stock Units (RSUs) [Member]	Sep. 30, 2013 Restricted Stock Units (RSUs) [Member] 2011 Executive Incentive Compensation Plan [Member]	Sep. 30, 2013 Restricted Stock Units (RSUs) [Member] 2011 Executive Incentive Compensation Plan [Member] item
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of price of common stock at which employees are able to acquire			90.00%
Shares available			38,856	568,711			136,009
Number of awards authorized				1,000,000
Number of options granted					0	0	0		169,550
Award expiration period					10 years				7 years
Award vesting percentage				25.00%
Awards granted										217,654	29,290	28,280
Deferred stock awards granted				11,576			0	202,078
Minimum percentage of revenue growth required to earn deferred stock				150.00%
Number of non-employee directors to receive restricted stock units													7
Value of restricted stock units granted for each non-employee director												$ 40,000
Award vesting period													1 year
Aggregate intrinsic value of options outstanding	213,000
Net cash proceeds from exercise of stock options	110,000	86,000
Intrinsic value of all options exercised	38,000
Share based compensation expense before income taxes	8,000	367,000
Share based compensation expense after income taxes	5,000	238,000
Unrecognized compensation expense related to deferred stock shares	621,000
Excess tax benefits from exercise of stock options	$ 14,000	$ 68,000

Stock-Based Compensation (Schedule Of Changes In Number Of Outstanding Stock Options Under Director Plan And Stock Plan) (Details)

Stock-Based Compensation (Schedule Of Changes In Number Of Outstanding Stock Options Under Director Plan And Stock Plan) (Details) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Stock-Based Compensation [Abstract]
Options, Outstanding	311,153
Options, Awarded	169,550
Options, Exercised	(15,000)
Options, Forfeited	(166,155)
Options, Outstanding	299,548	311,153
Options, Exercisable at September 30, 2013	184,188
Options, Expected to vest September 30, 2013	299,548
Weighted average exercise price per share, Outstanding	$ 12.05
Weighted average exercise price per share, Awarded	$ 10.19
Weighted average exercise price per share, Exercised	$ 7.35
Weighted average exercise price per share, Forfeited	$ 11.49
Weighted average exercise price per share, Outstanding	$ 11.54	$ 12.05
Weighted average exercise price per share, Exercisable at September 30, 2013	$ 11.58
Weighted average exercise price per share, Expected to vest September 30, 2013	$ 11.54
Options, Outstanding - Weighted average remaining contractual term	4 years 5 months 5 days	4 years 11 months 23 days
Options, Exercisable at September 30, 2013 - Weighted average remaining contractual term	4 years 29 days
Options, Expected to vest September 30, 2013 - Weighted average remaining contractual term	4 years 5 months 5 days

Stock-Based Compensation (Schedule Of Changes In The Number Of Deferred Stock Shares Under The Stock Plan And Incentive Plan) (Details)

Stock-Based Compensation (Schedule Of Changes In The Number Of Deferred Stock Shares Under The Stock Plan And Incentive Plan) (Details) (Deferred Stock [Member], USD $)	9 Months Ended
	Sep. 30, 2013
Deferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding	160,790
Shares, Granted	217,654
Shares, Vested	(71)
Shares, Forfeited	(130,750)
Shares, Outstanding	247,623
Weighted Average Grant Date Fair Value, Outstanding	$ 14.16
Weighted Average Grant Date Fair Value, Granted	$ 10.07
Weighted Average Grant Date Fair Value, Vested	$ 9.82
Weighted Average Grant Date Fair Value, Forfeited	$ 11.35
Weighted Average Grant Date Fair Value, Outstanding	$ 12.05

- Definition

The weighted average fair value at grant date for nonvested equity-based awards issued during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).

+ References+ Details

- Definition

The number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are outstanding as of the balance sheet date.

+ References+ Details

- Definition

The weighted average fair value of nonvested awards on equity-based plans excluding option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units.

+ References+ Details

- Definition

The weighted average fair value as of grant date pertaining to an equity-based award plan other than a stock (or unit) option plan for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement.

+ References+ Details

Stock-Based Compensation (Schedule Of Changes In Restricted Stock Units Outstanding) (Details)

Stock-Based Compensation (Schedule Of Changes In Restricted Stock Units Outstanding) (Details) (Restricted Stock Units (RSUs) [Member], USD $)	9 Months Ended
	Sep. 30, 2013
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding	25,879
Shares, Granted	29,290
Shares, Forfeited	(4,040)
Shares, Outstanding	51,129
Weighted Average Grant Date Fair Value, Outstanding	$ 10.82
Weighted Average Grant Date Fair Value, Granted	$ 9.97
Weighted Average Grant Date Fair Value, Forfeited	$ 9.90
Weighted Average Grant Date Fair Value, Outstanding	$ 10.40

- Definition

+ References+ Details

- Definition

The number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are outstanding as of the balance sheet date.

+ References+ Details

- Definition

+ References+ Details

Inventories (Schedule Of Inventories) (Details)

Inventories (Schedule Of Inventories) (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Inventories [Abstract]
Finished goods	$ 18,772,477	$ 21,252,143
Raw and processed materials	9,779,213	12,500,567
Total	$ 28,551,690	$ 33,752,710

Goodwill And Other Intangible Assets (Narrative) (Details)

Goodwill And Other Intangible Assets (Narrative) (Details) (USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2012
Goodwill And Other Intangible Assets [Abstract]
Amortization expense		$ 76,000	$ 77,000
Impairment loss	$ 5,849,853	$ 5,849,853

- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

+ References+ Details

- Definition

Loss recognized during the period that results from the write-down of goodwill after comparing the implied fair value of reporting unit goodwill with the carrying amount of that goodwill. Goodwill is assessed at least annually for impairment.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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+ Details

Goodwill And Other Intangible Assets (Schedule Of Changes In Carrying Value Of Goodwill) (Details)

Goodwill And Other Intangible Assets (Schedule Of Changes In Carrying Value Of Goodwill) (Details) (USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2012
Goodwill [Line Items]
Goodwill, beginning balance		$ 5,956,934	$ 5,990,571
Foreign currency translation		(107,081)	(31,803)
Impairment loss	(5,849,853)	(5,849,853)
Goodwill, ending balance			5,958,768
Gross goodwill	7,121,839	7,121,839
Accumulated impairment loss	(7,121,839)	(7,121,839)
Balance at September 30, 2013			5,958,768
Suttle [Member]
Goodwill [Line Items]
Gross goodwill	1,271,986	1,271,986
Accumulated impairment loss	(1,271,986)	(1,271,986)
Transition Networks [Member]
Goodwill [Line Items]
Goodwill, beginning balance		5,956,934	5,990,571
Foreign currency translation		(107,081)	(31,803)
Impairment loss	(5,849,853)	(5,849,853)
Goodwill, ending balance			5,958,768
Gross goodwill	5,849,853	5,849,853
Accumulated impairment loss	(5,849,853)	(5,849,853)
Balance at September 30, 2013			$ 5,958,768

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

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-Name Accounting Standards Codification

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-SubTopic 20

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-Paragraph 1

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Reference 5: http://www.xbrl.org/2003/role/presentationRef

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Reference 6: http://www.xbrl.org/2003/role/presentationRef

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Reference 7: http://www.xbrl.org/2003/role/presentationRef

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-Name Statement of Financial Accounting Standard (FAS)

-Number 142

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Reference 8: http://www.xbrl.org/2003/role/presentationRef

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

+ References

+ Details

Goodwill And Other Intangible Assets (Schedule Of Finite-Lived Intangible Assets) (Details)

Goodwill And Other Intangible Assets (Schedule Of Finite-Lived Intangible Assets) (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 801,488	$ 801,488
Accumulated Amortization	(227,520)	(149,073)
Foreign Currency Translation	(10,844)	(9,976)
Net	563,124	642,439
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	81,785	81,785
Accumulated Amortization	(24,946)	(16,346)
Foreign Currency Translation	(1,107)	(1,018)
Net	55,732	64,421
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	490,707	490,707
Accumulated Amortization	(104,782)	(68,652)
Foreign Currency Translation	(6,639)	(6,108)
Net	379,286	415,947
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	228,996	228,996
Accumulated Amortization	(97,792)	(64,075)
Foreign Currency Translation	(3,098)	(2,850)
Net	$ 128,106	$ 162,071

Warranty (Details)

Warranty (Details) (USD $)	9 Months Ended
Warranty (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Warranty [Abstract]
Beginning Balance	$ 590,000	$ 634,000
Amounts charged to expense	185,000	183,000
Actual warranty costs paid	(191,000)	(202,000)
Ending balance	$ 584,000	$ 615,000
Product warranty period	5 years

- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable for estimated claims under standard and extended warranty protection rights granted to customers.

+ References+ Details

Income Taxes (Narrative) (Details)

Income Taxes (Narrative) (Details) (USD $)	9 Months Ended
Income Taxes (Narrative) (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Income Taxes [Abstract]
Uncertain tax benefit positions that would reduce the effective income tax rate if recognized	$ 160,000
Effective income tax rate	112.90%	33.30%
Federal tax rate	35.00%
Decrease in income tax rate due to the effect of foreign operations	47.50%

- Definition

A ratio calculated by dividing the reported amount of income tax expense attributable to continuing operations for the period by GAAP-basis pretax income from continuing operations.

+ References+ Details

- Definition

The domestic federal statutory tax rate applicable under enacted tax laws to the Company's pretax income from continuing operations for the period. The "statutory" tax rate is the regular tax rate if there are alternative tax systems.

+ References+ Details

Segment Information (Narrative) (Details)

Segment Information (Narrative) (Details)	9 Months Ended
Segment Information (Narrative) (Details)	Sep. 30, 2013 segment
Segment Information [Abstract]
Number of segments	3

Segment Information (Schedule Of Segment Information) (Details)

Segment Information (Schedule Of Segment Information) (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Segment Reporting Information [Line Items]
Sales	$ 44,616,873	$ 28,687,687	$ 104,006,206	$ 78,492,866
Cost of sales	30,993,686	17,927,814	69,078,776	47,128,483
Gross profit	13,623,187	10,759,873	34,927,430	31,364,383
Selling, general and administrative expenses	9,468,972	9,053,164	27,835,588	28,169,627
Impairment	5,849,853		5,849,853
Operating income (loss)	(1,695,638)	1,706,709	1,241,989	3,194,756
Depreciation and amortization	569,150	512,633	1,627,804	1,636,887
Capital expenditures	670,477	834,313	1,977,058	2,047,771
Assets	104,851,526	111,283,628	104,851,526	111,283,628	112,534,645
Suttle [Member]
Segment Reporting Information [Line Items]
Sales	14,838,164	12,242,334	41,102,681	33,167,194
Cost of sales	9,861,311	8,915,366	28,948,153	24,441,885
Gross profit	4,976,853	3,326,968	12,154,528	8,725,309
Selling, general and administrative expenses	2,556,650	2,318,165	7,523,328	6,891,833
Operating income (loss)	2,420,203	1,008,803	4,631,200	1,833,476
Depreciation and amortization	213,253	216,232	653,451	699,893
Capital expenditures	338,414	292,674	777,196	958,262
Assets	29,786,727	28,126,173	29,786,727	28,126,173
Transition Networks [Member]
Segment Reporting Information [Line Items]
Sales	10,881,569	13,647,047	32,156,461	40,614,746
Cost of sales	5,716,712	6,983,935	15,595,728	19,340,790
Gross profit	5,164,857	6,663,112	16,560,733	21,273,956
Selling, general and administrative expenses	4,598,906	5,365,325	15,156,939	16,557,399
Impairment	5,849,853		5,849,853
Operating income (loss)	(5,283,902)	1,297,787	(4,446,059)	4,716,557
Depreciation and amortization	196,631	198,411	564,337	638,907
Capital expenditures	251,757	117,695	752,732	277,340
Assets	28,702,749	36,413,632	28,702,749	36,413,632
JDL Technologies [Member]
Segment Reporting Information [Line Items]
Sales	18,897,140	2,798,306	30,747,064	4,710,926
Cost of sales	15,415,663	2,028,513	24,534,895	3,345,808
Gross profit	3,481,477	769,793	6,212,169	1,365,118
Selling, general and administrative expenses	704,908	564,401	1,851,061	1,678,516
Operating income (loss)	2,776,569	205,392	4,361,108	(313,398)
Depreciation and amortization	13,126	25,798	41,618	80,725
Capital expenditures		9,545	15,361	24,236
Assets	21,711,436	2,562,750	21,711,436	2,562,750
Other [Member]
Segment Reporting Information [Line Items]
Selling, general and administrative expenses	1,608,508	805,273	3,304,260	3,041,879
Operating income (loss)	(1,608,508)	(805,273)	(3,304,260)	(3,041,879)
Depreciation and amortization	146,140	72,192	368,398	217,362
Capital expenditures	80,306	414,399	431,769	787,933
Assets	$ 24,650,614	$ 44,181,073	$ 24,650,614	$ 44,181,073

Pensions (Summary Of Components Of Net Periodic Benefit Cost) (Details)

Pensions (Summary Of Components Of Net Periodic Benefit Cost) (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Pensions [Abstract]
Service cost	$ 77,000	$ 10,000	$ 206,000	$ 28,000
Interest cost	68,000	67,000	183,000	188,000
Expected return on plan assets	(73,000)	(75,000)	(196,000)	(210,000)
Amortization of prior service cost		13,000		36,000
Net periodic pension cost	$ 72,000	$ 15,000	$ 193,000	$ 42,000

- Definition

An amount calculated as a basis for determining the extent of delayed recognition of the effects of changes in the fair value of assets. The expected return on plan assets is determined based on the expected long-term rate of return on plan assets and the market-related value of plan assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 30

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 106

-Paragraph 518

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

-Paragraph 5

-Subparagraph h

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time.

+ References+ Details

- Definition

The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

-Paragraph 5

-Subparagraph a, h

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Service Cost (Component of Net Periodic Pension Cost)

-URI http://asc.fasb.org/extlink&oid=6525008

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 87

-Paragraph 264

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)(1)

-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 106

-Paragraph 518

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (h)(1)

-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

+ Details

Net Income Per Share (Details)

Net Income Per Share (Details)	3 Months Ended		9 Months Ended
Net Income Per Share (Details)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive effect of outstanding stock options and shares associated with long-term incentive compensation plans	2,664	12,065	6,972	22,952
Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares not included in the computation of diluted earnings per share			155,014
Deferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares not included in the computation of diluted earnings per share			241,623	150,748

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 07-4

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Diluted Earnings Per Share

-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Contingent Stock Agreement

-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Antidilution

-URI http://asc.fasb.org/extlink&oid=6505113

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 171

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Fair Value Measurements (Narrative) (Details)

Fair Value Measurements (Narrative) (Details) (USD $)	9 Months Ended
Fair Value Measurements (Narrative) (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of accrued consideration	$ 256,519		$ 770,041
Change in fair value of acquisition-related contingent consideration	352,462	161,644
Payments [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Change in fair value of acquisition-related contingent consideration	161,060
Foreign Currency Gain (Loss) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Change in fair value of acquisition-related contingent consideration	10,273
Operating Income [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Change in fair value of acquisition-related contingent consideration	342,189
Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of accrued consideration	256,519		770,041
Accrued Consideration [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of accrued consideration	256,519		770,041
Accrued Consideration [Member] \| Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of accrued consideration	$ 256,519		$ 770,041

Fair Value Measurements (Schedule Of Financial Assets And Liabilities Measured At Fair Value) (Details)

Fair Value Measurements (Schedule Of Financial Assets And Liabilities Measured At Fair Value) (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 1,548,267	$ 5,497,788
Current Liabilities, fair value	(256,519)	(770,041)
Assets (Liabilities) Net, fair value	12,382,177	22,805,682
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	1,548,267	5,497,788
Assets (Liabilities) Net, fair value	1,548,267	5,497,788
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets (Liabilities) Net, fair value	11,090,429	18,077,935
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Current Liabilities, fair value	(256,519)	(770,041)
Assets (Liabilities) Net, fair value	(256,519)	(770,041)
Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	1,548,267	5,497,788
Money Market Funds [Member] \| Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	1,548,267	5,497,788
Accrued Consideration [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Current Liabilities, fair value	(256,519)	(770,041)
Accrued Consideration [Member] \| Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Current Liabilities, fair value	(256,519)	(770,041)
Short-Term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	8,113,687	12,701,538
Short-Term Investments [Member] \| Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	8,113,687	12,701,538
Short-Term Investments [Member] \| Certificates Of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	1,861,509	7,258,768
Short-Term Investments [Member] \| Certificates Of Deposit [Member] \| Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	1,861,509	7,258,768
Short-Term Investments [Member] \| Corporate Notes And Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	6,252,178	3,800,143
Short-Term Investments [Member] \| Corporate Notes And Bonds [Member] \| Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	6,252,178	3,800,143
Short-Term Investments [Member] \| Commercial Paper [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments		1,642,627
Short-Term Investments [Member] \| Commercial Paper [Member] \| Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments		1,642,627
Long Term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	2,976,742	5,376,397
Long Term Investments [Member] \| Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	2,976,742	5,376,397
Long Term Investments [Member] \| Certificates Of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	238,989	900,763
Long Term Investments [Member] \| Certificates Of Deposit [Member] \| Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	238,989	900,763
Long Term Investments [Member] \| Corporate Notes And Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	2,737,753	4,475,634
Long Term Investments [Member] \| Corporate Notes And Bonds [Member] \| Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	$ 2,737,753	$ 4,475,634

- Definition

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Company may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months.

+ References+ Details

- Definition

+ References+ Details