Document And Entity Information

Document And Entity Information	9 Months Ended
Document And Entity Information	Sep. 30, 2014	Nov. 01, 2014
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2014
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2014
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		8,653,382

Consolidated Balance Sheets

Consolidated Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013
CURRENT ASSETS:
Cash and cash equivalents	$ 16,330,933	$ 20,059,120
Investments	4,624,757	5,742,314
Trade accounts receivable, less allowance for doubtful accounts of $23,000 and $69,000, respectively	16,624,831	22,902,323
Inventories	31,078,862	29,111,656
Prepaid income taxes	937,366	1,381,502
Other current assets	839,365	716,784
Deferred income taxes	3,293,993	3,758,750
TOTAL CURRENT ASSETS	73,730,107	83,672,449
PROPERTY, PLANT AND EQUIPMENT, net	17,178,956	14,941,492
OTHER ASSETS:
Investments	11,071,820	3,920,978
Funded pension assets	44,657	305,028
Other assets	551,050	692,794
TOTAL OTHER ASSETS	11,667,527	4,918,800
TOTAL ASSETS	102,576,590	103,532,741
CURRENT LIABILITIES:
Current portion of long-term debt	515,370	489,706
Accounts payable	6,036,438	4,894,869
Accrued compensation and benefits	3,363,478	3,927,728
Accrued consideration		558,801
Other accrued liabilities	1,650,168	1,765,428
Dividends payable	1,433,115	1,436,318
TOTAL CURRENT LIABILITIES	12,998,569	13,072,850
LONG TERM LIABILITIES:
Uncertain tax positions	319,067	400,846
Deferred income taxes	882,756	809,179
Long term debt - mortgage payable	238,024	627,823
TOTAL LONG-TERM LIABILITIES	1,439,847	1,837,848
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; 8,648,481 and 8,553,320 shares issued and outstanding, respectively	432,424	427,666
Additional paid-in capital	38,269,069	37,110,671
Retained earnings	50,121,569	51,323,718
Accumulated other comprehensive loss	(684,888)	(240,012)
TOTAL STOCKHOLDERS' EQUITY	88,138,174	88,622,043
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 102,576,590	$ 103,532,741

Consolidated Balance Sheets (Parenthetical)

Consolidated Balance Sheets (Parenthetical) (USD $) In Thousands, except Share data, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
Consolidated Balance Sheets [Abstract]
Trade accounts receivable, allowance for doubtful accounts	$ 23	$ 69
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	8,648,481	8,553,320
Common stock, shares outstanding	8,648,481	8,553,320

Consolidated Statements Of Income And Comprehensive Income

Consolidated Statements Of Income And Comprehensive Income (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Consolidated Statements Of Income And Comprehensive Income [Abstract]
Sales	$ 33,433,924	$ 44,616,873	$ 91,841,307	$ 104,006,206
Costs and expenses:
Cost of sales	21,421,424	30,993,686	58,747,022	69,078,776
Selling, general and administrative expenses	9,354,599	9,468,972	28,044,957	27,835,588
Impairment loss		5,849,853		5,849,853
Restructuring expense			237,838
Total costs and expenses	30,776,023	46,312,511	87,029,817	102,764,217
Operating income (loss)	2,657,901	(1,695,638)	4,811,490	1,241,989
Other income and (expenses):
Investment and other income	62,843	(72)	96,867	122,070
Gain/(loss) on sale of assets	30,331	(33,388)	(105,799)	(78,065)
Interest and other expense	(17,467)	(26,644)	(58,513)	(82,487)
Other income (expense), net	75,707	(60,104)	(67,445)	(38,482)
Income (loss) from operations before income taxes	2,733,608	(1,755,742)	4,744,045	1,203,507
Income tax expense	1,038,707	280,191	1,752,243	1,358,525
Net income (loss)	1,694,901	(2,035,933)	2,991,802	(155,018)
Other comprehensive (loss) income, net of tax:
Additional minimum pension liability adjustments	(76,971)	179,450	(255,761)	(26,624)
Unrealized gain/(loss) on available-for-sale securities	(31,999)	12,193	(46,609)	(18,353)
Foreign currency translation adjustment	(225,050)	197,918	(142,506)	(141,754)
Total other comprehensive (loss) income	(334,020)	389,561	(444,876)	(186,731)
Comprehensive income (loss)	$ 1,360,881	$ (1,646,372)	$ 2,546,926	$ (341,749)
Basic net income (loss) per share:	$ 0.20	$ (0.24)	$ 0.35	$ (0.02)
Diluted net income (loss) per share:	$ 0.20	$ (0.24)	$ 0.35	$ (0.02)
Weighted Average Basic Shares Outstanding	8,641,853	8,547,563	8,609,835	8,524,045
Weighted Average Dilutive Shares Outstanding	8,663,142	8,550,227	8,631,985	8,531,017
Dividends declared per share	$ 0.16	$ 0.16	$ 0.48	$ 0.48

Consolidated Statement Of Changes In Stockholders' Equity

Consolidated Statement 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, 2013	$ 427,666	$ 37,110,671	$ 51,323,718	$ (240,012)	$ 88,622,043
BALANCE, Shares at Dec. 31, 2013	8,553,320
Net income			2,991,802		2,991,802
Issuance of common stock under Employee Stock Purchase Plan	492	119,330			119,822
Issuance of common stock under Employee Stock Purchase Plan, Shares	9,846
Issuance of common stock to Employee Stock Ownership Plan	1,626	360,647			362,273
Issuance of common stock to Employee Stock Ownership Plan, Shares	32,520
Issuance of common stock under Non-Employee Stock Option Plan	600	98,760			99,360
Issuance of common stock under Non-Employee Stock Option Plan, Shares	12,000
Issuance of common stock under Executive Stock Plan	2,110	0			2,110
Issuance of common stock under Executive Stock Plan, Shares	42,201
Tax benefit from stock based payments		67,194			67,194
Share-based compensation		518,682			518,682
Purchase of common stock	(70)	(6,215)	(10,390)		(16,675)
Purchase of common stock, Shares	(1,406)
Shareholder dividends			(4,183,561)		(4,183,561)
Other comprehensive loss				(444,876)	(444,876)
BALANCE at Sep. 30, 2014	$ 432,424	$ 38,269,069	$ 50,121,569	$ (684,888)	$ 88,138,174
BALANCE, Shares at Sep. 30, 2014	8,648,481

Consolidated Statements Of Cash Flows

Consolidated Statements Of Cash Flows (USD $)	9 Months Ended
Consolidated Statements Of Cash Flows (USD $)	Sep. 30, 2014	Sep. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ 2,991,802	$ (155,018)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	1,756,792	1,627,804
Share based compensation	518,682	7,763
Deferred taxes	538,335	(693,619)
Impairment loss		5,849,853
Change in fair value of acquisition-related contingent consideration		(352,462)
Loss on sale of assets	105,799	78,065
Excess tax benefit from share-based payments	(67,194)	(13,562)
Changes in assets and liabilities:
Trade receivables	6,279,960	(22,042,463)
Inventories	(1,979,772)	5,187,881
Prepaid income taxes	443,330	2,126,683
Other assets	(69,651)	106,675
Accounts payable	1,061,120	(4,243,547)
Accrued compensation and benefits	(201,385)	560,605
Other accrued liabilities	(106,111)	161,650
Income taxes payable	(14,585)	(38,272)
Other	(86,662)
Net cash provided by (used in) operating activities	11,170,460	(11,831,964)
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(3,987,901)	(1,977,058)
Purchases of investments	(11,059,893)	(2,824,848)
Proceeds from the sale of fixed assets	48,299	56,394
Proceeds from the sale of investments	4,980,000	9,794,000
Net cash (used in) provided by investing activities	(10,019,495)	5,048,488
CASH FLOWS FROM FINANCING ACTIVITIES:
Cash dividends paid	(4,186,764)	(2,730,265)
Mortgage principal payments	(364,135)	(340,161)
Proceeds from issuance of common stock	221,292	247,178
Excess tax benefit from share-based payments	67,194	13,562
Payment of contingent consideration related to acquisition	(565,647)	(161,060)
Purchase of common stock	(16,675)
Net cash used in financing activities	(4,844,735)	(2,970,746)
EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH	(34,417)	(11,612)
NET DECREASE IN CASH AND CASH EQUIVALENTS	(3,728,187)	(9,765,834)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	20,059,120	17,869,712
CASH AND CASH EQUIVALENTS AT END OF PERIOD	16,330,933	8,103,878
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Income taxes paid (refunded)	752,787	(85,297)
Interest paid	58,513	79,293
Dividends declared not paid	1,433,115	1,367,724
Capital expenditures in accounts payable	$ 83,102

Summary Of Significant Accounting Policies

9 Months Ended

Sep. 30, 2014

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, and the United Kingdom. Through its Suttle business unit, the Company is principally engaged in the manufacture and sale of copper and fiber connectivity systems, enclosure systems, and active technologies for voice, data and video communications. Through its Transition Networks business unit, the Company is engaged in the manufacture of network interface devices, media converters, network interface cards, Ethernet switches and other connectivity products that offer the ability to affordably integrate the benefits of fiber optics into any data network. Through its JDL Technologies business unit, the Company provides technology solutions including virtualization, managed services, wired and wireless network design and implementation, HIPAA-compliant IT services, and converged infrastructure configuration and deployment.

Financial Statement Presentation

The condensed consolidated balance sheets and condensed consolidated statement of changes in stockholders’ equity as of September 30, 2014 and the related condensed consolidated statements of income and comprehensive income, and the condensed consolidated statements of cash flows for the periods ended September 30, 2014 and 2013 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, 2014 and 2013 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, 2013 Annual Report to Shareholders on Form 10-K. The results of operations for the periods ended September 30, 2014 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, 2013, appropriately represent, in all material respects, the current status of accounting policies, and are incorporated herein by reference.

Recent Accounting Pronouncements

In May 2014, the FASB issued guidance for revenue recognition for contracts, superseding the previous revenue recognition requirements, along with most existing industry-specific guidance. The guidance requires an entity to review contracts in five steps: 1) identify the contract, 2) identify performance obligations, 3) determine the transaction price, 4) allocate the transaction price, and 5) recognize revenue. The new standard will result in enhanced disclosures regarding the nature, amount, timing and uncertainty of revenue arising from contracts with customers. The standard is effective for our reporting year beginning January 1, 2017 and early adoption is not permitted. We are currently evaluating the impact, if any, this new accounting pronouncement will have on our financial statements.

Accumulated Other Comprehensive Loss

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



		September 30		December 31
		2014		2013
Foreign currency translation	$	(2,180,000)	$	(2,038,000)
Unrealized (loss)/gain on available-for-sale investments		(45,000)		2,000
Pension liability adjustment		1,540,000		1,796,000
	$	(685,000)	$	(240,000)

- Definition

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

+ References+ Details

Cash Equivalents And Investments

9 Months Ended

Sep. 30, 2014

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’ amortized 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, 2014 and December 31, 2013:



September 30, 2014
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value		Cash Equivalents		Short-Term Investments		Long-Term Investments

Cash equivalents:
Money Market funds	$	6,002,989	$	-	$	-	$	6,002,989	$	6,002,989	$		$
Subtotal		6,002,989		-		-		6,002,989		6,002,989		-		-

Investments:
Certificates of deposit		6,208,172		1,106		(16,419)		6,192,859		-		1,923,144		4,269,715
Corporate Notes/Bonds		9,517,010		11,028		(24,320)		9,503,718		-		2,701,613		6,802,105
Subtotal		15,725,182		12,134		(40,739)		15,696,577		-		4,624,757		11,071,820


Total	$	21,728,171	$	12,134	$	(40,739)	$	21,699,566	$	6,002,989	$	4,624,757	$	11,071,820



December 31, 2013
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value		Cash Equivalents		Short-Term Investments		Long-Term Investments

Cash equivalents:
Money Market funds	$	5,751,965	$	-	$	-	$	5,751,965	$	5,751,965	$		$
Subtotal		5,751,965		-		-		5,751,965		5,751,965		-		-

Investments:
Certificates of deposit		4,024,031		687		(4,992)		4,019,726		239,904		2,582,502		1,197,320
Corporate Notes/Bonds		5,861,162		22,830		(522)		5,883,470		-		3,159,812		2,723,658
Subtotal		9,885,193		23,517		(5,514)		9,903,196		239,904		5,742,314		3,920,978


Total	$	15,637,158	$	23,517	$	(5,514)	$	15,655,161	$	5,991,869	$	5,742,314	$	3,920,978

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, 2014 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, 2014.

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, 2014:



	Amortized Cost		Estimated Market Value

Due within one year	$	4,617,044	$	4,624,757
Due after one year through five years		11,108,138		11,071,820
	$	15,725,182	$	15,696,577

The Company did not recognize any gross realized gains, and gross realized losses were immaterial, during the nine-month periods ending September 30, 2014 and 2013, 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.

+ References

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+ Details

Stock-Based Compensation

9 Months Ended

Sep. 30, 2014

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, 2014. The ESPP is considered compensatory under current Internal Revenue Service rules. At September 30, 2014, after giving effect to the shares issued as of that date, 25,741 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 2014, stock options covering 317,722 shares were awarded to key executive employees and directors, 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 43,824 shares to key employees during 2014 under the Company’s long-term incentive plan that vest over three years with the first vesting period at March 28, 2015.

At September 30, 2014, 46,643 shares have been issued under the 2011 Incentive Plan, 692,972 shares are subject to currently outstanding options, deferred stock awards, and unvested restricted stock units, and 260,385 shares are eligible for grant under future awards.

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 2013 or 2014. 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, 2014, after reserving for stock options and deferred stock awards granted in prior years and adjusting for forfeitures and issuances during the year, there were 22,008 shares reserved for issuance under the Stock Plan. The Company has not awarded stock options or deferred stock under this plan in 2013 or 2014.

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, 2013 to September 30, 2014:



		Weighted average		Weighted average
		exercise price		remaining
	Options	per share		contractual term
Outstanding – December 31, 2013	309,439	$	11.66	4.13
Awarded	317,722		12.30
Exercised	(12,000)		8.28
Forfeited	(74,757)		13.05
Outstanding – September 30, 2014	540,404		11.90	5.38

Exercisable at September 30, 2014	214,233	$	11.91	3.33
Expected to vest September 30, 2014	540,404		11.90	5.38

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, 2014 was $133,000. The intrinsic value of all options exercised during the nine months ended September 30, 2014 was $40,000. Net cash proceeds from the exercise of all stock options were $99,000 and $110,000 for the nine months ended September 30, 2014 and 2013, 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, 2013 to September 30, 2014:



		Weighted Average
		Grant Date
	Shares	Fair Value
Outstanding – December 31, 2013	200,140	$	11.47
Granted	48,824		12.52
Vested	(15,254)		14.10
Forfeited	(9,353)		10.91
Outstanding – September 30, 2014	224,357		11.55

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, 2013 to September 30, 2014:



		Weighted Average
		Grant Date
	Shares	Fair Value
Outstanding – December 31, 2013	53,193	$	10.44
Granted	13,973		11.98
Vested	26,947		10.85
Forfeited	-		-
Outstanding – September 30, 2014	94,113		10.70

Compensation Expense

Share-based compensation expense recognized for the nine-month period ended September 30, 2014 was $519,000 before income taxes and $337,000 after income taxes. 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. Unrecognized compensation expense for the Company’s plans was $1,093,000 at September 30, 2014 and is expected to be recognized over a weighted-average period of 2.4 years. Excess tax benefits from the exercise of stock options and issuance of stock included in financing cash flows for the nine month periods ended September 30, 2014 and 2013 were $67,000 and $14,000, 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+ Details

Inventories

9 Months Ended

Sep. 30, 2014

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
	2014		2013
Finished goods	$	18,620,400	$	18,733,636
Raw and processed materials		12,458,462		10,378,020
	$	31,078,862	$	29,111,656

- 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 Intangible Assets

9 Months Ended

Sep. 30, 2014

Goodwill And Intangible Assets [Abstract]

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



	September 30, 2014
	Gross Carrying Amount	Accumulated Amortization	Foreign Currency Translation	Net

Trademarks	81,785	(36,707)	(591)	44,487
Customer relationships	490,707	(154,302)	(3,543)	332,862
Technology	228,996	(143,891)	(1,653)	83,452
	801,488	(334,900)	(5,787)	460,801



	December 31, 2013
	Gross Carrying Amount	Accumulated Amortization	Foreign Currency Translation	Net

Trademarks	81,785	(17,262)	(10,545)	53,978
Customer relationships	490,707	(72,500)	(43,105)	375,102
Technology	228,996	(67,667)	(42,066)	119,263
	801,488	(157,429)	(95,716)	548,343

Amortization expense on these identifiable intangible assets was $81,000 and $76,000 in 2014 and 2013, respectively. The amortization expense is included in selling, general and administrative expenses. At September 30, 2014, the estimated future amortization expense for definite-lived intangible assets for the remainder of 2014 and all of the following four fiscal years is as follows:



Year Ending December 31:
2014	$	27,000
2015		109,000
2016		89,000
2017		62,000
2018		57,000

- 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, 2014

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, 2014 and 2013, respectively, the majority of which relates to a five-year obligation to provide for potential future liabilities for network equipment sales.



		2014		2013
Beginning balance	$	564,000	$	590,000
Amounts charged to expense		9,000		185,000
Actual warranty costs paid		(97,000)		(191,000)
Ending balance	$	476,000	$	584,000

Contingencies

Contingencies	9 Months Ended
Contingencies	Sep. 30, 2014
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 loss and gain contingencies. Describes any existing condition, situation, or set of circumstances involving uncertainty as of the balance sheet date (or prior to issuance of the financial statements) as to a probable or reasonably possible loss incurred by an entity that will ultimately be resolved when one or more future events occur or fail to occur, and typically discloses the amount of loss recorded or a range of possible loss, or an assertion that no reasonable estimate can be made.

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+ Details

Income Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2014
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, 2014 there was $239,000 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 2011-2013 remain open to examination by the Internal Revenue Service and the years 2010-2013 remain open to examination by various state tax departments. During the second quarter, the IRS completed an examination of our 2011 federal income tax return. There were no material changes to the return as filed. The tax years from 2011-2013 remain open in Costa Rica. The Company’s effective income tax rate was 36.9% for the first nine months of 2014. The effective tax rate differs from the federal tax rate of 35% due to state income taxes, foreign losses not deductible for U.S. income tax purposes, provisions for interest charges for uncertain income tax positions, and settlement of uncertain tax positions. The foreign operating losses may ultimately be deductible in the countries in which they have occurred; however the Company has not recorded a deferred tax asset for these losses due to uncertainty regarding the eventual realization of the benefit. The effect of the foreign operations was an overall rate increase of approximately 2.7% for the nine months ended September 30, 2014. There were no additional uncertain tax positions identified in the first nine months of 2014. The Company's effective income tax rate for the nine months ended September 30, 2013 was 112.9%, and differed from the federal tax rate 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.

- 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+ Details

Segment Information

9 Months Ended

Sep. 30, 2014

Segment Information [Abstract]

Segment Information

NOTE 9 – SEGMENT INFORMATION

Effective January 1, 2014, the Company realigned the financial reporting for its business units. As a result of this realignment, all corporate general and administrative expenses that were previously categorized as “Other” are now included within the three business units as fully allocated costs. 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, HIPAA-compliant IT services, and converged infrastructure configuration and deployment.

Management has chosen to organize the enterprise and disclose reportable segments based on our products and services. There are no material inter-segment revenues. In order to conform to the 2014 presentation, the Company has reclassified the previously non-allocated corporate expenses within the business segments.

Information concerning the Company’s continuing operations in the various segments for the three and nine-month periods ended September 30, 2014 and 2013 is as follows:



				Transition		JDL
		Suttle		Networks		Technologies		Other		Total
Three Months Ended September 30, 2014
Sales	$	19,938,286	$	11,271,838	$	2,223,800	$	-	$	33,433,924
Cost of sales		13,470,968		6,282,820		1,667,636		-		21,421,424
Gross profit		6,467,318		4,989,018		556,164		-		12,012,500
Selling, general and
administrative expenses		3,643,668		5,031,880		679,051		-		9,354,599
Operating income (loss)	$	2,823,650	$	(42,862)	$	(122,887)	$	-	$	2,657,901

Depreciation and amortization	$	331,942	$	242,712	$	38,866	$	-	$	613,520

Capital expenditures	$	1,262,856	$	87,708	$	4,818	$	169,287	$	1,524,669

Assets	$	39,398,241	$	26,652,267	$	2,764,071	$	33,762,011	$	102,576,590



				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		3,288,969		5,165,239		1,014,764		-		9,468,972
Impairment		-		5,849,853						5,849,853
Operating income (loss)	$	1,687,884	$	(5,850,235)	$	2,466,713	$	-	$	(1,695,638)

Depreciation and amortization	$	265,278	$	257,426	$	46,446	$	-	$	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
Nine Months Ended September 30, 2014
Sales	$	51,826,860	$	32,588,539	$	7,425,908	$	-	$	91,841,307
Cost of sales		35,594,164		17,507,487		5,645,371		-		58,747,022
Gross profit		16,232,696		15,081,052		1,780,537		-		33,094,285
Selling, general and
administrative expenses		10,139,487		15,820,650		2,084,820		-		28,044,957
Restructuring expense				237,838		-				237,838
Operating income (loss)	$	6,093,209	$	(977,436)	$	(304,283)	$	-	$	4,811,490

Depreciation and amortization	$	939,910	$	704,130	$	112,752	$	-	$	1,756,792

Capital expenditures	$	3,127,566	$	453,345	$	22,834	$	384,156	$	3,987,901



				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		8,644,047		16,781,873		2,409,668		-		27,835,588
Impairment		-		5,849,853						5,849,853
Operating income (loss)	$	3,510,481	$	(6,070,993)	$	3,802,501	$	-	$	1,241,989

Depreciation and amortization	$	784,600	$	717,591	$	125,613	$	-	$	1,627,804

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

- 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.

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+ Details

Pensions

9 Months Ended

Sep. 30, 2014

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-months and nine-months ended September 30, 2014 and 2013 were:



	Three Months Ended September 30				Nine Months Ended September 30
		2014		2013		2014		2013
Service cost	$	1,000	$	77,000	$	4,000	$	206,000
Interest cost		34,000		68,000		113,000		183,000
Expected return on assets		(44,000)		(73,000)		(145,000)		(196,000)
Net periodic pension (benefit) cost	$	(9,000)	$	72,000	$	(28,000)	$	193,000

Net Income Per Share

Net Income Per Share	9 Months Ended
Net Income Per Share	Sep. 30, 2014
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 21,289 and 22,150 shares for the three and nine-months ended 2014, respectively. The dilutive effect of stock options for the three and nine-month periods ended September 30, 2013 was 2,664 shares and 6,972 shares, respectively. The Company calculates the dilutive effect of outstanding options using the treasury stock method. Options totaling 198,703 and 391,926 were excluded from the calculation of diluted earnings per share for the three and nine months ended September 30, 2014 because the exercise price was greater than the average market price of common stock during the period and deferred stock awards totaling 171,544 shares were not included for the three and nine month period ended September 30, 2014 because of unmet performance conditions. 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.

- Definition

The entire disclosure for earnings per share.

+ References+ Details

Fair Value Measurements

9 Months Ended

Sep. 30, 2014

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, 2014 and December 31, 2013, are summarized below:



		September 30, 2014

	Level 1		Level 2		Level 3		Total Fair Value

Cash equivalents:
Money Market funds	$	6,002,989	$	-	$	-	$	6,002,989
Certificates of deposit				-				-
Subtotal		6,002,989		-		-		6,002,989

Short-term investments:
Certificates of deposit		-		1,923,144		-		1,923,144
Corporate Notes/Bonds		-		2,701,613		-		2,701,613
Subtotal		-		4,624,757		-		4,624,757

Long-term investments:
Certificates of deposit		-		4,269,715		-		4,269,715
Corporate Notes/Bonds		-		6,802,105		-		6,802,105
Subtotal		-		11,071,820		-		11,071,820


Total	$	6,002,989	$	15,696,577	$	-	$	21,699,566



		December 31, 2013

	Level 1		Level 2		Level 3		Total Fair Value

Cash equivalents:
Money Market funds	$	5,751,965	$	-	$	-	$	5,751,965
Certificates of deposit				239,904				239,904
Subtotal		5,751,965		239,904		-		5,991,869

Short-term investments:
Certificates of deposit		-		2,582,502		-		2,582,502
Corporate Notes/Bonds		-		3,159,812		-		3,159,812
Subtotal		-		5,742,314		-		5,742,314

Long-term investments:
Certificates of deposit		-		1,197,320		-		1,197,320
Corporate Notes/Bonds		-		2,723,658		-		2,723,658
Subtotal		-		3,920,978		-		3,920,978

Current Liabilities:
Accrued Consideration		-		-		(558,801)		(558,801)
Subtotal		-		-		(558,801)		(558,801)

Total	$	5,751,965	$	9,903,196	$	(558,801)	$	15,096,360

The change in the estimated contingent consideration during the nine months was due to $565,647 in payments and $6,846 in foreign currency gains.

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, 2014.

- 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+ Details

Restructuring Charges

Restructuring Charges	9 Months Ended
Restructuring Charges	Sep. 30, 2014
Restructuring Charges [Abstract]
Restructuring Charges	NOTE 13 – RESTRUCTURING CHARGES During the nine months ended September 30, 2014, the Company recorded $238,000 in restructuring expense. This consisted of severance and related benefits costs due to the restructuring within the Transition Networks business segment, including ongoing costs related to the closure of the China facility. The facility was completely closed in the second quarter of 2014. The Company paid $724,000 in restructuring charges during the first nine months of 2014 related to accruals at the end of 2013 as well as new charges in 2014 and had $0 in restructuring accruals recorded in accrued compensation and benefits at September 30, 2014.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References+ Details

Subsequent Events

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2014
Subsequent Events [Abstract]
Subsequent Events	NOTE 14 – 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)

Summary Of Significant Accounting Policies (Policy)	9 Months Ended
Summary Of Significant Accounting Policies (Policy)	Sep. 30, 2014
Summary Of Significant Accounting Policies [Abstract]
Financial Statement Presentation	Financial Statement Presentation The condensed consolidated balance sheets and condensed consolidated statement of changes in stockholders’ equity as of September 30, 2014 and the related condensed consolidated statements of income and comprehensive income, and the condensed consolidated statements of cash flows for the periods ended September 30, 2014 and 2013 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, 2014 and 2013 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, 2013 Annual Report to Shareholders on Form 10-K. The results of operations for the periods ended September 30, 2014 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, 2013, appropriately represent, in all material respects, the current status of accounting policies, and are incorporated herein by reference.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In May 2014, the FASB issued guidance for revenue recognition for contracts, superseding the previous revenue recognition requirements, along with most existing industry-specific guidance. The guidance requires an entity to review contracts in five steps: 1) identify the contract, 2) identify performance obligations, 3) determine the transaction price, 4) allocate the transaction price, and 5) recognize revenue. The new standard will result in enhanced disclosures regarding the nature, amount, timing and uncertainty of revenue arising from contracts with customers. The standard is effective for our reporting year beginning January 1, 2017 and early adoption is not permitted. We are currently evaluating the impact, if any, this new accounting pronouncement will have on our financial statements.

Summary Of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2014

Summary Of Significant Accounting Policies [Abstract]

Components Of Accumulated Other Comprehensive Loss



		September 30		December 31
		2014		2013
Foreign currency translation	$	(2,180,000)	$	(2,038,000)
Unrealized (loss)/gain on available-for-sale investments		(45,000)		2,000
Pension liability adjustment		1,540,000		1,796,000
	$	(685,000)	$	(240,000)

Cash Equivalents And Investments (Tables)

9 Months Ended

Sep. 30, 2014

Cash Equivalents And Investments [Abstract]

Schedule Of Cash And Available-For-Sale Securities



September 30, 2014
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value		Cash Equivalents		Short-Term Investments		Long-Term Investments

Cash equivalents:
Money Market funds	$	6,002,989	$	-	$	-	$	6,002,989	$	6,002,989	$		$
Subtotal		6,002,989		-		-		6,002,989		6,002,989		-		-

Investments:
Certificates of deposit		6,208,172		1,106		(16,419)		6,192,859		-		1,923,144		4,269,715
Corporate Notes/Bonds		9,517,010		11,028		(24,320)		9,503,718		-		2,701,613		6,802,105
Subtotal		15,725,182		12,134		(40,739)		15,696,577		-		4,624,757		11,071,820


Total	$	21,728,171	$	12,134	$	(40,739)	$	21,699,566	$	6,002,989	$	4,624,757	$	11,071,820



December 31, 2013
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value		Cash Equivalents		Short-Term Investments		Long-Term Investments

Cash equivalents:
Money Market funds	$	5,751,965	$	-	$	-	$	5,751,965	$	5,751,965	$		$
Subtotal		5,751,965		-		-		5,751,965		5,751,965		-		-

Investments:
Certificates of deposit		4,024,031		687		(4,992)		4,019,726		239,904		2,582,502		1,197,320
Corporate Notes/Bonds		5,861,162		22,830		(522)		5,883,470		-		3,159,812		2,723,658
Subtotal		9,885,193		23,517		(5,514)		9,903,196		239,904		5,742,314		3,920,978


Total	$	15,637,158	$	23,517	$	(5,514)	$	15,655,161	$	5,991,869	$	5,742,314	$	3,920,978

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



	Amortized Cost		Estimated Market Value

Due within one year	$	4,617,044	$	4,624,757
Due after one year through five years		11,108,138		11,071,820
	$	15,725,182	$	15,696,577

Stock-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2014

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, 2013	309,439	$	11.66	4.13
Awarded	317,722		12.30
Exercised	(12,000)		8.28
Forfeited	(74,757)		13.05
Outstanding – September 30, 2014	540,404		11.90	5.38

Exercisable at September 30, 2014	214,233	$	11.91	3.33
Expected to vest September 30, 2014	540,404		11.90	5.38

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, 2013	200,140	$	11.47
Granted	48,824		12.52
Vested	(15,254)		14.10
Forfeited	(9,353)		10.91
Outstanding – September 30, 2014	224,357		11.55

Schedule Of Changes In Restricted Stock Units Outstanding



		Weighted Average
		Grant Date
	Shares	Fair Value
Outstanding – December 31, 2013	53,193	$	10.44
Granted	13,973		11.98
Vested	26,947		10.85
Forfeited	-		-
Outstanding – September 30, 2014	94,113		10.70

Inventories (Tables)

9 Months Ended

Sep. 30, 2014

Inventories [Abstract]

Schedule Of Inventories



	September 30		December 31
	2014		2013
Finished goods	$	18,620,400	$	18,733,636
Raw and processed materials		12,458,462		10,378,020
	$	31,078,862	$	29,111,656

Goodwill And Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2014

Goodwill And Intangible Assets [Abstract]

Schedule Of Finite-Lived Intangible Assets



	September 30, 2014
	Gross Carrying Amount	Accumulated Amortization	Foreign Currency Translation	Net

Trademarks	81,785	(36,707)	(591)	44,487
Customer relationships	490,707	(154,302)	(3,543)	332,862
Technology	228,996	(143,891)	(1,653)	83,452
	801,488	(334,900)	(5,787)	460,801



	December 31, 2013
	Gross Carrying Amount	Accumulated Amortization	Foreign Currency Translation	Net

Trademarks	81,785	(17,262)	(10,545)	53,978
Customer relationships	490,707	(72,500)	(43,105)	375,102
Technology	228,996	(67,667)	(42,066)	119,263
	801,488	(157,429)	(95,716)	548,343

Schedule Of Estimated Future Amortization Expense



Year Ending December 31:
2014	$	27,000
2015		109,000
2016		89,000
2017		62,000
2018		57,000

Warranty (Tables)

9 Months Ended

Sep. 30, 2014

Warranty [Abstract]

Schedule Of Warranty



		2014		2013
Beginning balance	$	564,000	$	590,000
Amounts charged to expense		9,000		185,000
Actual warranty costs paid		(97,000)		(191,000)
Ending balance	$	476,000	$	584,000

Segment Information (Tables)

9 Months Ended

Sep. 30, 2014

Segment Information [Abstract]

Schedule Of Segment Information



				Transition		JDL
		Suttle		Networks		Technologies		Other		Total
Three Months Ended September 30, 2014
Sales	$	19,938,286	$	11,271,838	$	2,223,800	$	-	$	33,433,924
Cost of sales		13,470,968		6,282,820		1,667,636		-		21,421,424
Gross profit		6,467,318		4,989,018		556,164		-		12,012,500
Selling, general and
administrative expenses		3,643,668		5,031,880		679,051		-		9,354,599
Operating income (loss)	$	2,823,650	$	(42,862)	$	(122,887)	$	-	$	2,657,901

Depreciation and amortization	$	331,942	$	242,712	$	38,866	$	-	$	613,520

Capital expenditures	$	1,262,856	$	87,708	$	4,818	$	169,287	$	1,524,669

Assets	$	39,398,241	$	26,652,267	$	2,764,071	$	33,762,011	$	102,576,590



				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		3,288,969		5,165,239		1,014,764		-		9,468,972
Impairment		-		5,849,853						5,849,853
Operating income (loss)	$	1,687,884	$	(5,850,235)	$	2,466,713	$	-	$	(1,695,638)

Depreciation and amortization	$	265,278	$	257,426	$	46,446	$	-	$	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
Nine Months Ended September 30, 2014
Sales	$	51,826,860	$	32,588,539	$	7,425,908	$	-	$	91,841,307
Cost of sales		35,594,164		17,507,487		5,645,371		-		58,747,022
Gross profit		16,232,696		15,081,052		1,780,537		-		33,094,285
Selling, general and
administrative expenses		10,139,487		15,820,650		2,084,820		-		28,044,957
Restructuring expense				237,838		-				237,838
Operating income (loss)	$	6,093,209	$	(977,436)	$	(304,283)	$	-	$	4,811,490

Depreciation and amortization	$	939,910	$	704,130	$	112,752	$	-	$	1,756,792

Capital expenditures	$	3,127,566	$	453,345	$	22,834	$	384,156	$	3,987,901



				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		8,644,047		16,781,873		2,409,668		-		27,835,588
Impairment		-		5,849,853						5,849,853
Operating income (loss)	$	3,510,481	$	(6,070,993)	$	3,802,501	$	-	$	1,241,989

Depreciation and amortization	$	784,600	$	717,591	$	125,613	$	-	$	1,627,804

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

- 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, 2014

Pensions [Abstract]

Summary Of Components Of Net Periodic Benefit Cost



	Three Months Ended September 30				Nine Months Ended September 30
		2014		2013		2014		2013
Service cost	$	1,000	$	77,000	$	4,000	$	206,000
Interest cost		34,000		68,000		113,000		183,000
Expected return on assets		(44,000)		(73,000)		(145,000)		(196,000)
Net periodic pension (benefit) cost	$	(9,000)	$	72,000	$	(28,000)	$	193,000

Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2014

Fair Value Measurements [Abstract]

Schedule Of Financial Assets And Liabilities Measured At Fair Value



		September 30, 2014

	Level 1		Level 2		Level 3		Total Fair Value

Cash equivalents:
Money Market funds	$	6,002,989	$	-	$	-	$	6,002,989
Certificates of deposit				-				-
Subtotal		6,002,989		-		-		6,002,989

Short-term investments:
Certificates of deposit		-		1,923,144		-		1,923,144
Corporate Notes/Bonds		-		2,701,613		-		2,701,613
Subtotal		-		4,624,757		-		4,624,757

Long-term investments:
Certificates of deposit		-		4,269,715		-		4,269,715
Corporate Notes/Bonds		-		6,802,105		-		6,802,105
Subtotal		-		11,071,820		-		11,071,820


Total	$	6,002,989	$	15,696,577	$	-	$	21,699,566



		December 31, 2013

	Level 1		Level 2		Level 3		Total Fair Value

Cash equivalents:
Money Market funds	$	5,751,965	$	-	$	-	$	5,751,965
Certificates of deposit				239,904				239,904
Subtotal		5,751,965		239,904		-		5,991,869

Short-term investments:
Certificates of deposit		-		2,582,502		-		2,582,502
Corporate Notes/Bonds		-		3,159,812		-		3,159,812
Subtotal		-		5,742,314		-		5,742,314

Long-term investments:
Certificates of deposit		-		1,197,320		-		1,197,320
Corporate Notes/Bonds		-		2,723,658		-		2,723,658
Subtotal		-		3,920,978		-		3,920,978

Current Liabilities:
Accrued Consideration		-		-		(558,801)		(558,801)
Subtotal		-		-		(558,801)		(558,801)

Total	$	5,751,965	$	9,903,196	$	(558,801)	$	15,096,360

Summary Of Significant Accounting Policies (Narrative) (Details)

Summary Of Significant Accounting Policies (Narrative) (Details)	9 Months Ended
	Sep. 30, 2014 segment
Summary Of Significant Accounting Policies [Abstract]
Number of segments	3

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, 2014	Dec. 31, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive (loss) income, net of tax	$ (684,888)	$ (240,012)
Foreign Currency Translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive (loss) income, net of tax	(2,180,000)	(2,038,000)
Unrealized (Loss)/Gain On Available-For-Sale Investments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive (loss) income, net of tax	(45,000)	2,000
Pension Liability Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive (loss) income, net of tax	$ 1,540,000	$ 1,796,000

- 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+ Details

Cash Equivalents And Investments (Narrative) (Details)

Cash Equivalents And Investments (Narrative) (Details) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Cash Equivalents And Investments [Abstract]
Gross realized gains (losses)	$ 0	$ 0

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

Cash Equivalents And Investments (Schedule Of Available-For-Sale Securities) (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 21,728,171	$ 15,637,158
Gross Unrealized Gains	12,134	23,517
Gross Unrealized Losses	(40,739)	(5,514)
Fair Value	21,699,566	15,655,161
Cash Equivalents	6,002,989	5,991,869
Short-Term Investments	4,624,757	5,742,314
Long-Term Investments	11,071,820	3,920,978
Cash And Cash Equivalents [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	6,002,989	5,751,965
Fair Value	6,002,989	5,751,965
Cash Equivalents	6,002,989	5,751,965
Cash And Cash Equivalents [Member] \| Money Market Funds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	6,002,989	5,751,965
Fair Value	6,002,989	5,751,965
Cash Equivalents	6,002,989	5,751,965
Investments [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	15,725,182	9,885,193
Gross Unrealized Gains	12,134	23,517
Gross Unrealized Losses	(40,739)	(5,514)
Fair Value	15,696,577	9,903,196
Cash Equivalents		239,904
Short-Term Investments	4,624,757	5,742,314
Long-Term Investments	11,071,820	3,920,978
Investments [Member] \| Certificates Of Deposit [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	6,208,172	4,024,031
Gross Unrealized Gains	1,106	687
Gross Unrealized Losses	(16,419)	(4,992)
Fair Value	6,192,859	4,019,726
Cash Equivalents		239,904
Short-Term Investments	1,923,144	2,582,502
Long-Term Investments	4,269,715	1,197,320
Investments [Member] \| Corporate Notes And Bonds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	9,517,010	5,861,162
Gross Unrealized Gains	11,028	22,830
Gross Unrealized Losses	(24,320)	(522)
Fair Value	9,503,718	5,883,470
Short-Term Investments	2,701,613	3,159,812
Long-Term Investments	$ 6,802,105	$ 2,723,658

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

Cash Equivalents And Investments (Schedule Of Estimated Fair Value Of Available-For-Sale Securities) (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]
Fair Value	$ 21,699,566	$ 15,655,161
Investments [Member]
Schedule of Available-for-sale Securities [Line Items]
Due within one year, Amortized Cost	4,617,044
Due after one year through five years, Amortized Cost	11,108,138
Amortized Cost	15,725,182
Due within one year, Fair Value	4,624,757
Due after one year through five years, Fair Value	11,071,820
Fair Value	$ 15,696,577	$ 9,903,196

Stock-Based Compensation (Narrative) (Details)

Stock-Based Compensation (Narrative) (Details) (USD $)	9 Months Ended
Stock-Based Compensation (Narrative) (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options outstanding	540,404		309,439
Aggregate intrinsic value of options outstanding	$ 133,000
Intrinsic value of all options exercised	40,000
Net cash proceeds from exercise of stock options	99,000	110,000
Unrecognized compensation expense	1,093,000
Recognition period for unrecognized compensation expense	2 years 4 months 24 days
Excess tax benefits from exercise of stock options	67,000	14,000
Share based compensation expense before income taxes	519,000	8,000
Share based compensation expense after income taxes	$ 337,000	$ 5,000
Employee Stock Purchase Plan [Member]
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	25,741
2011 Executive Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards authorized	1,000,000
Award vesting percentage	25.00%
Awards eligible for grant	260,385
Shares issued under Plan	46,643
Number of options outstanding	692,972
Stock Option Plan For Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted	0	0
Award expiration period	10 years
1992 Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available	22,008
Number of options granted	0	0
Deferred stock awards granted	0	0
Key Employees [Member] \| 2011 Executive Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred stock awards granted	43,824
Key Executive Employees [Member] \| 2011 Executive Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted	317,722
Award expiration period	7 years
Award vesting period	3 years

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, 2014	Dec. 31, 2013
Stock-Based Compensation [Abstract]
Options, Outstanding	309,439
Options, Awarded	317,722
Options, Exercised	(12,000)
Options, Forfeited	(74,757)
Options, Outstanding	540,404	309,439
Options, Exercisable	214,233
Options, Expected to vest	540,404
Weighted average exercise price per share, Outstanding	$ 11.66
Weighted average exercise price per share, Awarded	$ 12.30
Weighted average exercise price per share, Exercised	$ 8.28
Weighted average exercise price per share, Forfeited	$ 13.05
Weighted average exercise price per share, Outstanding	$ 11.90	$ 11.66
Weighted average exercise price per share, Exercisable	$ 11.91
Weighted average exercise price per share, Expected to vest	$ 11.90
Options, Outstanding - Weighted average remaining contractual term	5 years 4 months 17 days	4 years 1 month 17 days
Options, Exercisable - Weighted average remaining contractual term	3 years 3 months 29 days
Options, Expected to vest - Weighted average remaining contractual term	5 years 4 months 17 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, 2014
Deferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding	200,140
Shares, Granted	48,824
Shares, Vested	(15,254)
Shares, Forfeited	(9,353)
Shares, Outstanding	224,357
Weighted Average Grant Date Fair Value, Outstanding	$ 11.47
Weighted Average Grant Date Fair Value, Granted	$ 12.52
Weighted Average Grant Date Fair Value, Vested	$ 14.10
Weighted Average Grant Date Fair Value, Forfeited	$ 10.91
Weighted Average Grant Date Fair Value, Outstanding	$ 11.55

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, 2014
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding	53,193
Shares, Granted	13,973
Shares, Vested	26,947
Shares, Outstanding	94,113
Weighted Average Grant Date Fair Value, Outstanding	$ 10.44
Weighted Average Grant Date Fair Value, Granted	$ 11.98
Weighted Average Grant Date Fair Value, Vested	$ 10.85
Weighted Average Grant Date Fair Value, Outstanding	$ 10.70

Inventories (Schedule Of Inventories) (Details)

Inventories (Schedule Of Inventories) (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Inventories [Abstract]
Finished goods	$ 18,620,400	$ 18,733,636
Raw and processed materials	12,458,462	10,378,020
Total	$ 31,078,862	$ 29,111,656

Goodwill And Intangible Assets (Narrative) (Details)

Goodwill And Intangible Assets (Narrative) (Details) (USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Goodwill And Intangible Assets [Abstract]
Amortization expense		$ 81,000	$ 76,000
Impairment loss	$ 5,849,853		$ 5,849,853

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

Goodwill And Intangible Assets (Schedule Of Finite-Lived Intangible Assets) (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 801,488	$ 801,488
Accumulated Amortization	(334,900)	(157,429)
Foreign Currency Translation	(5,787)	(95,716)
Net	460,801	548,343
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	81,785	81,785
Accumulated Amortization	(36,707)	(17,262)
Foreign Currency Translation	(591)	(10,545)
Net	44,487	53,978
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	490,707	490,707
Accumulated Amortization	(154,302)	(72,500)
Foreign Currency Translation	(3,543)	(43,105)
Net	332,862	375,102
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	228,996	228,996
Accumulated Amortization	(143,891)	(67,667)
Foreign Currency Translation	(1,653)	(42,066)
Net	$ 83,452	$ 119,263

Intangible Assets (Schedule Of Estimated Future Amortization Expense) (Details)

Intangible Assets (Schedule Of Estimated Future Amortization Expense) (Details) (USD $)	Sep. 30, 2014
Goodwill And Intangible Assets [Abstract]
2014	$ 27,000
2015	109,000
2016	89,000
2017	62,000
2018	$ 57,000

Warranty (Schedule Of Warranty) (Details)

Warranty (Schedule Of Warranty) (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Warranty [Abstract]
Beginning Balance	$ 564	$ 590
Amounts charged to expense	9	185
Actual warranty costs paid	(97)	(191)
Ending balance	$ 476	$ 584
Product warranty period	5 years

Income Taxes (Narrative) (Details)

Income Taxes (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Income Taxes [Abstract]
Uncertain tax benefit positions that would reduce the effective income tax rate if recognized	$ 239
Effective income tax rate	36.90%	112.90%
Federal tax rate	35.00%
Increase in income tax rate due to the effect of foreign operations	2.70%

Segment Information (Narrative) (Details)

Segment Information (Narrative) (Details)	9 Months Ended
Segment Information (Narrative) (Details)	Sep. 30, 2014 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, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Segment Reporting Information [Line Items]
Sales	$ 33,433,924	$ 44,616,873	$ 91,841,307	$ 104,006,206
Cost of sales	21,421,424	30,993,686	58,747,022	69,078,776
Gross profit	12,012,500	13,623,187	33,094,285	34,927,430
Selling, general and administrative expenses	9,354,599	9,468,972	28,044,957	27,835,588
Impairment loss		5,849,853		5,849,853
Restructuring expense			237,838
Operating income (loss)	2,657,901	(1,695,638)	4,811,490	1,241,989
Depreciation and amortization	613,520	569,150	1,756,792	1,627,804
Capital expenditures	1,524,669	670,477	3,987,901	1,977,058
Assets	102,576,590	104,851,526	102,576,590	104,851,526	103,532,741
Suttle [Member]
Segment Reporting Information [Line Items]
Sales	19,938,286	14,838,164	51,826,860	41,102,681
Cost of sales	13,470,968	9,861,311	35,594,164	28,948,153
Gross profit	6,467,318	4,976,853	16,232,696	12,154,528
Selling, general and administrative expenses	3,643,668	3,288,969	10,139,487	8,644,047
Operating income (loss)	2,823,650	1,687,884	6,093,209	3,510,481
Depreciation and amortization	331,942	265,278	939,910	784,600
Capital expenditures	1,262,856	338,414	3,127,566	777,196
Assets	39,398,241	29,786,727	39,398,241	29,786,727
Transition Networks [Member]
Segment Reporting Information [Line Items]
Sales	11,271,838	10,881,569	32,588,539	32,156,461
Cost of sales	6,282,820	5,716,712	17,507,487	15,595,728
Gross profit	4,989,018	5,164,857	15,081,052	16,560,733
Selling, general and administrative expenses	5,031,880	5,165,239	15,820,650	16,781,873
Impairment loss		5,849,853		5,849,853
Restructuring expense			237,838
Operating income (loss)	(42,862)	(5,850,235)	(977,436)	(6,070,993)
Depreciation and amortization	242,712	257,426	704,130	717,591
Capital expenditures	87,708	251,757	453,345	752,732
Assets	26,652,267	28,702,749	26,652,267	28,702,749
JDL Technologies [Member]
Segment Reporting Information [Line Items]
Sales	2,223,800	18,897,140	7,425,908	30,747,064
Cost of sales	1,667,636	15,415,663	5,645,371	24,534,895
Gross profit	556,164	3,481,477	1,780,537	6,212,169
Selling, general and administrative expenses	679,051	1,014,764	2,084,820	2,409,668
Operating income (loss)	(122,887)	2,466,713	(304,283)	3,802,501
Depreciation and amortization	38,866	46,446	112,752	125,613
Capital expenditures	4,818		22,834	15,361
Assets	2,764,071	21,711,436	2,764,071	21,711,436
Other [Member]
Segment Reporting Information [Line Items]
Capital expenditures	169,287	80,306	384,156	431,769
Assets	$ 33,762,011	$ 24,650,614	$ 33,762,011	$ 24,650,614

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, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Pensions [Abstract]
Service cost	$ 1,000	$ 77,000	$ 4,000	$ 206,000
Interest cost	34,000	68,000	113,000	183,000
Expected return on plan assets	(44,000)	(73,000)	(145,000)	(196,000)
Net periodic pension (benefit) cost	$ (9,000)	$ 72,000	$ (28,000)	$ 193,000

Net Income Per Share (Details)

Net Income Per Share (Details)	3 Months Ended		9 Months Ended
Net Income Per Share (Details)	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
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	21,289	2,664	22,150	6,972
Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares not included in the computation of diluted earnings per share	198,703		391,926	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	171,544		171,544	241,623

- 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+ Details

Fair Value Measurements (Narrative) (Details)

Fair Value Measurements (Narrative) (Details) (USD $)	9 Months Ended
Fair Value Measurements (Narrative) (Details) (USD $)	Sep. 30, 2014
Fair Value Measurements [Abstract]
Change in fair value of acquisition-related contingent consideration due to payments	$ 565,647
Change in fair value of acquisition-related contingent consideration due to foreign currency gains	$ 6,846

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, 2014	Dec. 31, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 6,002,989	$ 5,991,869
Current Liabilities, fair value		(558,801)
Assets (Liabilities) Net, fair value	21,699,566	15,096,360
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	6,002,989	5,751,965
Assets (Liabilities) Net, fair value	6,002,989	5,751,965
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents		239,904
Assets (Liabilities) Net, fair value	15,696,577	9,903,196
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Current Liabilities, fair value		(558,801)
Assets (Liabilities) Net, fair value		(558,801)
Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	6,002,989	5,751,965
Money Market Funds [Member] \| Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	6,002,989	5,751,965
Certificates Of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents		239,904
Certificates Of Deposit [Member] \| Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents		239,904
Accrued Consideration [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Current Liabilities, fair value		(558,801)
Accrued Consideration [Member] \| Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Current Liabilities, fair value		(558,801)
Short-Term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	4,624,757	5,742,314
Short-Term Investments [Member] \| Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	4,624,757	5,742,314
Short-Term Investments [Member] \| Certificates Of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	1,923,144	2,582,502
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	1,923,144	2,582,502
Short-Term Investments [Member] \| Corporate Notes And Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	2,701,613	3,159,812
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	2,701,613	3,159,812
Long Term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	11,071,820	3,920,978
Long Term Investments [Member] \| Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	11,071,820	3,920,978
Long Term Investments [Member] \| Certificates Of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	4,269,715	1,197,320
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	4,269,715	1,197,320
Long Term Investments [Member] \| Corporate Notes And Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	6,802,105	2,723,658
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	$ 6,802,105	$ 2,723,658

Restructuring Charges (Details)

Restructuring Charges (Details) (USD $)	9 Months Ended
Restructuring Charges (Details) (USD $)	Sep. 30, 2014
Restructuring Charges [Abstract]
Restructuring expense	$ 237,838
Restructuring payments	724,000
Restructuring accrual recorded in accrued compensation and benefits	$ 0

- Definition

Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation.

+ References+ Details