Document And Entity Information
v5.12.132.0
Document And Entity Information
6 Months Ended
Jun. 30, 2015
Aug. 01, 2015
Document And Entity Information [Abstract]    
Document Type 10-Q  
Amendment Flag false  
Document Period End Date Jun. 30, 2015  
Document Fiscal Period Focus Q2  
Document Fiscal Year Focus 2015  
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   8,744,631dei_EntityCommonStockSharesOutstanding

Condensed Consolidated Balance Sheets
v5.12.132.0
Condensed Consolidated Balance Sheets (USD $)
Jun. 30, 2015
Dec. 31, 2014
CURRENT ASSETS:    
Cash and cash equivalents $ 7,972,407us-gaap_CashAndCashEquivalentsAtCarryingValue $ 13,736,857us-gaap_CashAndCashEquivalentsAtCarryingValue
Investments 2,884,792us-gaap_ShortTermInvestments 4,602,717us-gaap_ShortTermInvestments
Trade accounts receivable, less allowance for doubtful accounts of $147,000 and $22,000, respectively 17,353,120us-gaap_AccountsReceivableNetCurrent 13,839,662us-gaap_AccountsReceivableNetCurrent
Inventories 29,320,866us-gaap_InventoryNet 31,109,653us-gaap_InventoryNet
Prepaid income taxes 4,813,137us-gaap_PrepaidTaxes 2,317,688us-gaap_PrepaidTaxes
Other current assets 873,443us-gaap_OtherAssetsCurrent 1,050,000us-gaap_OtherAssetsCurrent
Deferred income taxes 3,175,986us-gaap_DeferredTaxAssetsNetCurrent 3,249,164us-gaap_DeferredTaxAssetsNetCurrent
TOTAL CURRENT ASSETS 66,393,751us-gaap_AssetsCurrent 69,905,741us-gaap_AssetsCurrent
PROPERTY, PLANT AND EQUIPMENT, net 18,218,327us-gaap_PropertyPlantAndEquipmentNet 18,153,152us-gaap_PropertyPlantAndEquipmentNet
OTHER ASSETS:    
Investments 10,576,393us-gaap_LongTermInvestments 11,540,261us-gaap_LongTermInvestments
Goodwill 1,455,784us-gaap_Goodwill  
Funded pension assets 147,665us-gaap_DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent 172,405us-gaap_DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent
Other assets 779,112us-gaap_OtherAssetsMiscellaneousNoncurrent 514,676us-gaap_OtherAssetsMiscellaneousNoncurrent
TOTAL OTHER ASSETS 12,958,954us-gaap_OtherAssetsNoncurrent 12,227,342us-gaap_OtherAssetsNoncurrent
TOTAL ASSETS 97,571,032us-gaap_Assets 100,286,235us-gaap_Assets
CURRENT LIABILITIES:    
Current portion of long-term debt 370,175us-gaap_LongTermDebtCurrent 524,220us-gaap_LongTermDebtCurrent
Line of credit borrowings 3,100,000us-gaap_LinesOfCreditCurrent  
Accounts payable 6,570,684us-gaap_AccountsPayableCurrent 5,180,631us-gaap_AccountsPayableCurrent
Accrued compensation and benefits 3,584,913us-gaap_EmployeeRelatedLiabilitiesCurrent 3,696,930us-gaap_EmployeeRelatedLiabilitiesCurrent
Accrued consideration 462,870jcs_AccruedConsideration  
Other accrued liabilities 1,895,580us-gaap_OtherAccruedLiabilitiesCurrent 2,146,582us-gaap_OtherAccruedLiabilitiesCurrent
Dividends payable 1,455,216us-gaap_DividendsPayableCurrent 1,446,498us-gaap_DividendsPayableCurrent
TOTAL CURRENT LIABILITIES 17,439,438us-gaap_LiabilitiesCurrent 12,994,861us-gaap_LiabilitiesCurrent
LONG TERM LIABILITIES:    
Uncertain tax positions 78,372us-gaap_LiabilityForUncertainTaxPositionsNoncurrent 77,279us-gaap_LiabilityForUncertainTaxPositionsNoncurrent
Deferred income taxes 1,039,587us-gaap_DeferredTaxLiabilitiesNoncurrent 1,089,994us-gaap_DeferredTaxLiabilitiesNoncurrent
Long term debt - mortgage payable   103,603us-gaap_SecuredLongTermDebt
TOTAL LONG-TERM LIABILITIES 1,117,959us-gaap_LiabilitiesNoncurrent 1,270,876us-gaap_LiabilitiesNoncurrent
COMMITMENTS AND CONTINGENCIES (Footnote 8)      
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; 8,739,858 and 8,654,756 shares issued and outstanding, respectively 436,993us-gaap_CommonStockValue 432,738us-gaap_CommonStockValue
Additional paid-in capital 39,709,299us-gaap_AdditionalPaidInCapital 38,593,230us-gaap_AdditionalPaidInCapital
Retained earnings 39,565,581us-gaap_RetainedEarningsAccumulatedDeficit 47,689,688us-gaap_RetainedEarningsAccumulatedDeficit
Accumulated other comprehensive loss (698,238)us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax (695,158)us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax
TOTAL STOCKHOLDERS' EQUITY 79,013,635us-gaap_StockholdersEquity 86,020,498us-gaap_StockholdersEquity
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 97,571,032us-gaap_LiabilitiesAndStockholdersEquity $ 100,286,235us-gaap_LiabilitiesAndStockholdersEquity

Condensed Consolidated Balance Sheets (Parenthetical)
v5.12.132.0
Condensed Consolidated Balance Sheets (Parenthetical) (USD $)
In Thousands, except Share data, unless otherwise specified
Jun. 30, 2015
Dec. 31, 2014
Condensed Consolidated Balance Sheets [Abstract]    
Trade accounts receivable, allowance for doubtful accounts $ 147us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent $ 22us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent
Preferred stock, par value $ 1.00us-gaap_PreferredStockParOrStatedValuePerShare $ 1.00us-gaap_PreferredStockParOrStatedValuePerShare
Preferred stock, shares authorized 3,000,000us-gaap_PreferredStockSharesAuthorized 3,000,000us-gaap_PreferredStockSharesAuthorized
Preferred stock, shares issued 0us-gaap_PreferredStockSharesIssued 0us-gaap_PreferredStockSharesIssued
Common stock, par value $ 0.05us-gaap_CommonStockParOrStatedValuePerShare $ 0.05us-gaap_CommonStockParOrStatedValuePerShare
Common stock, shares authorized 30,000,000us-gaap_CommonStockSharesAuthorized 30,000,000us-gaap_CommonStockSharesAuthorized
Common stock, shares issued 8,739,858us-gaap_CommonStockSharesIssued 8,654,756us-gaap_CommonStockSharesIssued
Common stock, shares outstanding 8,739,858us-gaap_CommonStockSharesOutstanding 8,654,756us-gaap_CommonStockSharesOutstanding

Condensed Consolidated Statements Of (Loss) Income And Comprehensive (Loss) Income
v5.12.132.0
Condensed Consolidated Statements Of (Loss) Income And Comprehensive (Loss) Income (USD $)
3 Months Ended 6 Months Ended
Jun. 30, 2015
Jun. 30, 2014
Jun. 30, 2015
Jun. 30, 2014
Condensed Consolidated Statements Of (Loss) Income And Comprehensive (Loss) Income [Abstract]        
Sales $ 28,197,661us-gaap_SalesRevenueNet $ 33,208,977us-gaap_SalesRevenueNet $ 47,742,597us-gaap_SalesRevenueNet $ 58,407,383us-gaap_SalesRevenueNet
Costs and expenses:        
Cost of sales 19,658,792us-gaap_CostOfRevenue 21,115,209us-gaap_CostOfRevenue 34,316,789us-gaap_CostOfRevenue 37,325,598us-gaap_CostOfRevenue
Selling, general and administrative expenses 10,256,538us-gaap_SellingGeneralAndAdministrativeExpense 9,688,247us-gaap_SellingGeneralAndAdministrativeExpense 20,834,714us-gaap_SellingGeneralAndAdministrativeExpense 18,690,358us-gaap_SellingGeneralAndAdministrativeExpense
Restructuring expense 0us-gaap_RestructuringCharges   0us-gaap_RestructuringCharges 237,838us-gaap_RestructuringCharges
Total costs and expenses 29,915,330us-gaap_CostsAndExpenses 30,803,456us-gaap_CostsAndExpenses 55,151,503us-gaap_CostsAndExpenses 56,253,794us-gaap_CostsAndExpenses
Operating (loss) income (1,717,669)us-gaap_OperatingIncomeLoss 2,405,521us-gaap_OperatingIncomeLoss (7,408,906)us-gaap_OperatingIncomeLoss 2,153,589us-gaap_OperatingIncomeLoss
Other expenses:        
Investment and other income 3,897us-gaap_InvestmentIncomeInterestAndDividend 28,065us-gaap_InvestmentIncomeInterestAndDividend 66,857us-gaap_InvestmentIncomeInterestAndDividend 34,024us-gaap_InvestmentIncomeInterestAndDividend
Gain (loss) on sale of assets 88us-gaap_GainLossOnDispositionOfAssets (141,870)us-gaap_GainLossOnDispositionOfAssets 4,373us-gaap_GainLossOnDispositionOfAssets (136,131)us-gaap_GainLossOnDispositionOfAssets
Interest and other expense (61,044)us-gaap_InterestAndDebtExpense (16,391)us-gaap_InterestAndDebtExpense (74,262)us-gaap_InterestAndDebtExpense (41,046)us-gaap_InterestAndDebtExpense
Other expense, net (57,059)us-gaap_NonoperatingIncomeExpense (130,196)us-gaap_NonoperatingIncomeExpense (3,032)us-gaap_NonoperatingIncomeExpense (143,153)us-gaap_NonoperatingIncomeExpense
(Loss) income from operations before income taxes (1,774,728)us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest 2,275,325us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest (7,411,938)us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest 2,010,436us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
Income tax (benefit) expense (746,562)us-gaap_IncomeTaxExpenseBenefit 837,842us-gaap_IncomeTaxExpenseBenefit (2,220,294)us-gaap_IncomeTaxExpenseBenefit 713,536us-gaap_IncomeTaxExpenseBenefit
Net (loss) income (1,028,166)us-gaap_NetIncomeLoss 1,437,483us-gaap_NetIncomeLoss (5,191,644)us-gaap_NetIncomeLoss 1,296,900us-gaap_NetIncomeLoss
Other comprehensive income (loss), net of tax:        
Additional minimum pension liability adjustments (14,152)us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax (91,447)us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax (26,798)us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax (178,790)us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax
Unrealized (loss)/gain on available-for-sale securities (5,193)us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax 8,280us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax 49,926us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax (14,610)us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax
Foreign currency translation adjustment 104,109us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax 55,994us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax (26,208)us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax 82,545us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax
Total other comprehensive income (loss) 84,764us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent (27,173)us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent (3,080)us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent (110,855)us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
Comprehensive (loss) income $ (943,402)us-gaap_ComprehensiveIncomeNetOfTax $ 1,410,310us-gaap_ComprehensiveIncomeNetOfTax $ (5,194,724)us-gaap_ComprehensiveIncomeNetOfTax $ 1,186,045us-gaap_ComprehensiveIncomeNetOfTax
Basic net (loss) income per share: $ (0.12)us-gaap_EarningsPerShareBasic $ 0.17us-gaap_EarningsPerShareBasic $ (0.60)us-gaap_EarningsPerShareBasic $ 0.15us-gaap_EarningsPerShareBasic
Diluted net (loss) income per share: $ (0.12)us-gaap_EarningsPerShareDiluted $ 0.17us-gaap_EarningsPerShareDiluted $ (0.60)us-gaap_EarningsPerShareDiluted $ 0.15us-gaap_EarningsPerShareDiluted
Weighted Average Basic Shares Outstanding 8,707,564us-gaap_WeightedAverageNumberOfSharesOutstandingBasic 8,621,387us-gaap_WeightedAverageNumberOfSharesOutstandingBasic 8,684,321us-gaap_WeightedAverageNumberOfSharesOutstandingBasic 8,593,561us-gaap_WeightedAverageNumberOfSharesOutstandingBasic
Weighted Average Dilutive Shares Outstanding 8,707,564us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding 8,644,505us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding 8,684,321us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding 8,616,858us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding
Dividends declared per share $ 0.16us-gaap_CommonStockDividendsPerShareDeclared $ 0.16us-gaap_CommonStockDividendsPerShareDeclared $ 0.32us-gaap_CommonStockDividendsPerShareDeclared $ 0.32us-gaap_CommonStockDividendsPerShareDeclared

Condensed Consolidated Statements Of Changes In Stockholders' Equity
v5.12.132.0
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, 2014 $ 432,738us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
$ 38,593,230us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
$ 47,689,688us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_RetainedEarningsMember
$ (695,158)us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
$ 86,020,498us-gaap_StockholdersEquity
BALANCE, Shares at Dec. 31, 2014 8,654,756us-gaap_SharesOutstanding
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       
Net (loss) income     (5,191,644)us-gaap_NetIncomeLoss
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_RetainedEarningsMember
  (5,191,644)us-gaap_NetIncomeLoss
Issuance of common stock under Employee Stock Purchase Plan 440us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
96,283us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    96,723us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan
Issuance of common stock under Employee Stock Purchase Plan, Shares 8,794us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       
Issuance of common stock to Employee Stock Ownership Plan 1,835us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
383,588us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    385,423us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan
Issuance of common stock to Employee Stock Ownership Plan, Shares 36,707us-gaap_StockIssuedDuringPeriodSharesEmployeeStockOwnershipPlan
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       
Issuance of common stock under Non-Employee Stock Option Plan 600us-gaap_StockIssuedDuringPeriodValueIssuedForServices
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
121,920us-gaap_StockIssuedDuringPeriodValueIssuedForServices
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    122,520us-gaap_StockIssuedDuringPeriodValueIssuedForServices
Issuance of common stock under Non-Employee Stock Option Plan, Shares 12,000us-gaap_StockIssuedDuringPeriodSharesIssuedForServices
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       
Issuance of common stock under Executive Stock Plan 2,162us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
0us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    2,162us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation
Issuance of common stock under Executive Stock Plan, Shares 43,244us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       
Tax benefit from stock based payments   85,399us-gaap_AdjustmentsToAdditionalPaidInCapitalTaxEffectFromShareBasedCompensation
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    85,399us-gaap_AdjustmentsToAdditionalPaidInCapitalTaxEffectFromShareBasedCompensation
Share-based compensation   499,475us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    499,475us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
Purchase of common stock (782)us-gaap_StockRepurchasedDuringPeriodValue
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
(70,596)us-gaap_StockRepurchasedDuringPeriodValue
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
(103,961)us-gaap_StockRepurchasedDuringPeriodValue
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_RetainedEarningsMember
  (175,339)us-gaap_StockRepurchasedDuringPeriodValue
Purchase of common stock, Shares (15,643)us-gaap_StockRepurchasedDuringPeriodShares
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       
Shareholder dividends     (2,828,502)us-gaap_Dividends
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_RetainedEarningsMember
  (2,828,502)us-gaap_Dividends
Other comprehensive loss       (3,080)us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
(3,080)us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
BALANCE at Jun. 30, 2015 $ 436,993us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
$ 39,709,299us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
$ 39,565,581us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_RetainedEarningsMember
$ (698,238)us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
$ 79,013,635us-gaap_StockholdersEquity
BALANCE, Shares at Jun. 30, 2015 8,739,858us-gaap_SharesOutstanding
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       

Condensed Consolidated Statements Of Cash Flows
v5.12.132.0
Condensed Consolidated Statements Of Cash Flows (USD $)
6 Months Ended
Jun. 30, 2015
Jun. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net (loss) income $ (5,191,644)us-gaap_NetIncomeLoss $ 1,296,900us-gaap_NetIncomeLoss
Adjustments to reconcile net (loss) income to net cash provided by operating activities:    
Depreciation and amortization 1,633,260us-gaap_DepreciationDepletionAndAmortization 1,143,272us-gaap_DepreciationDepletionAndAmortization
Share based compensation 499,475us-gaap_ShareBasedCompensation 240,485us-gaap_ShareBasedCompensation
Deferred taxes 22,772us-gaap_DeferredIncomeTaxExpenseBenefit 278,601us-gaap_DeferredIncomeTaxExpenseBenefit
(Gain) loss on sale of assets (4,373)us-gaap_GainLossOnDispositionOfAssets 136,131us-gaap_GainLossOnDispositionOfAssets
Excess tax benefit from share-based payments (85,399)us-gaap_ExcessTaxBenefitFromShareBasedCompensationOperatingActivities (75,425)us-gaap_ExcessTaxBenefitFromShareBasedCompensationOperatingActivities
Changes in assets and liabilities:    
Trade receivables (3,475,720)us-gaap_IncreaseDecreaseInAccountsReceivable 3,743,374us-gaap_IncreaseDecreaseInAccountsReceivable
Inventories 1,797,692us-gaap_IncreaseDecreaseInInventories (1,934,942)us-gaap_IncreaseDecreaseInInventories
Prepaid income taxes (2,495,449)us-gaap_IncreaseDecreaseInPrepaidTaxes 397,360us-gaap_IncreaseDecreaseInPrepaidTaxes
Other assets (130,430)us-gaap_IncreaseDecreaseInOtherOperatingAssets 135,705us-gaap_IncreaseDecreaseInOtherOperatingAssets
Accounts payable 1,304,217us-gaap_IncreaseDecreaseInAccountsPayable 2,079,869us-gaap_IncreaseDecreaseInAccountsPayable
Accrued compensation and benefits 273,601us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities (12,258)us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities
Other accrued liabilities (297,840)us-gaap_IncreaseDecreaseInOtherAccruedLiabilities 127,808us-gaap_IncreaseDecreaseInOtherAccruedLiabilities
Income taxes payable 86,492us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable (3,753)us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable
Other (58,224)us-gaap_OtherOperatingActivitiesCashFlowStatement  
Net cash (used in) provided by operating activities (6,121,570)us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations 7,553,127us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations
CASH FLOWS FROM INVESTING ACTIVITIES:    
Capital expenditures (1,654,960)us-gaap_PaymentsToAcquireProductiveAssets (2,495,463)us-gaap_PaymentsToAcquireProductiveAssets
Purchases of investments   (9,872,086)us-gaap_PaymentsToAcquireInvestments
Acquisition of business (917,363)us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired  
Proceeds from the sale of fixed assets 22,941us-gaap_ProceedsFromSaleOfProductiveAssets 15,993us-gaap_ProceedsFromSaleOfProductiveAssets
Proceeds from the sale of investments 2,731,718us-gaap_ProceedsFromSaleMaturityAndCollectionsOfInvestments 3,020,000us-gaap_ProceedsFromSaleMaturityAndCollectionsOfInvestments
Net cash provided by (used in) investing activities 182,336us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations (9,331,556)us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations
CASH FLOWS FROM FINANCING ACTIVITIES:    
Borrowings against line of credit 3,100,000us-gaap_ProceedsFromLinesOfCredit  
Cash dividends paid (2,819,784)us-gaap_PaymentsOfDividends (2,800,528)us-gaap_PaymentsOfDividends
Mortgage principal payments (257,648)us-gaap_RepaymentsOfSecuredDebt (240,684)us-gaap_RepaymentsOfSecuredDebt
Proceeds from issuance of common stock, net of shares withheld 46,066us-gaap_ProceedsFromIssuanceOfCommonStock 180,394us-gaap_ProceedsFromIssuanceOfCommonStock
Excess tax benefit from stock-based payments 85,399us-gaap_ExcessTaxBenefitFromShareBasedCompensationFinancingActivities 75,425us-gaap_ExcessTaxBenefitFromShareBasedCompensationFinancingActivities
Payment of contingent consideration related to acquisition   (565,647)us-gaap_PaymentsOfMergerRelatedCostsFinancingActivities
Purchase of common stock   (2,161)us-gaap_PaymentsForRepurchaseOfCommonStock
Net cash provided by (used in) financing activities 154,033us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations (3,353,201)us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations
EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH 20,751us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents 24,942us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents
NET DECREASE IN CASH AND CASH EQUIVALENTS (5,764,450)us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease (5,106,688)us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD 13,736,857us-gaap_CashAndCashEquivalentsAtCarryingValue 20,059,120us-gaap_CashAndCashEquivalentsAtCarryingValue
CASH AND CASH EQUIVALENTS AT END OF PERIOD 7,972,407us-gaap_CashAndCashEquivalentsAtCarryingValue 14,952,432us-gaap_CashAndCashEquivalentsAtCarryingValue
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:    
Income taxes paid 52,979us-gaap_IncomeTaxesPaidNet 30,763us-gaap_IncomeTaxesPaidNet
Interest paid 28,931us-gaap_InterestPaid 41,046us-gaap_InterestPaid
Dividends declared not paid 1,455,216us-gaap_DividendsPayableCurrentAndNoncurrent 1,419,807us-gaap_DividendsPayableCurrentAndNoncurrent
Capital expenditures in accounts payable 6,000us-gaap_CapitalExpendituresIncurredButNotYetPaid 50,871us-gaap_CapitalExpendituresIncurredButNotYetPaid
Acquisition costs in accrued consideration $ 462,870us-gaap_NoncashOrPartNoncashAcquisitionPayablesAssumed1  

Summary Of Significant Accounting Policies
v5.12.132.0
Summary Of Significant Accounting Policies
6 Months Ended
Jun. 30, 2015
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 manufactures and sells copper and fiber connectivity systems, enclosure systems, and active technologies for voice, data and video communications. Through its Transition Networks business unit, the Company manufactures and sells media converters, network interface devices, 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 June 30, 2015 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 June 30, 2015 and 2014 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 June 30, 2015 and 2014 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, 2014 Annual Report to Shareholders on Form 10-K.  The results of operations for the period ended June 30, 2015 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, 2014, appropriately represent, in all material respects, the current status of accounting policies, and are incorporated herein by reference.

 

Accumulated Other Comprehensive Loss

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

June 30

 

 

December 31

 

 

 

2015

 

 

2014

Foreign currency translation

 

$

(2,632,000)

 

$

(2,605,000)

Unrealized gain/(loss) on available-for-sale investments

 

 

9,000 

 

 

(41,000)

Pension liability adjustment

 

 

1,925,000 

 

 

1,951,000 

 

 

$

(698,000)

 

$

(695,000)

 


Cash Equivalents And Investments
v5.12.132.0
Cash Equivalents And Investments
6 Months Ended
Jun. 30, 2015
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 June 30, 2015 and December 31, 2014:  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

June 30, 2015

 

Amortized Cost

 

Gross Unrealized Gains

 

Gross Unrealized Losses

 

Fair Value

 

Cash Equivalents

 

Short-Term Investments

 

Long-Term Investments

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash equivalents:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Money Market funds

$

2,473,000 

 

$

 -

 

$

 -

 

$

2,473,000 

 

$

2,473,000 

 

$

 

 

$

 

Subtotal

 

2,473,000 

 

 

 -

 

 

 -

 

 

2,473,000 

 

 

2,473,000 

 

 

 -

 

 

 -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Investments:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Certificates of deposit

 

5,973,000 

 

 

12,000 

 

 

(1,000)

 

 

5,984,000 

 

 

 -

 

 

962,000 

 

 

5,022,000 

Corporate Notes/Bonds

 

7,487,000 

 

 

2,000 

 

 

(12,000)

 

 

7,477,000 

 

 

 -

 

 

1,923,000 

 

 

5,554,000 

Subtotal

 

13,460,000 

 

 

14,000 

 

 

(13,000)

 

 

13,461,000 

 

 

 -

 

 

2,885,000 

 

 

10,576,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

$

15,933,000 

 

$

14,000 

 

$

(13,000)

 

$

15,934,000 

 

$

2,473,000 

 

$

2,885,000 

 

$

10,576,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

December 31, 2014

 

Amortized Cost

 

Gross Unrealized Gains

 

Gross Unrealized Losses

 

Fair Value

 

Cash Equivalents

 

Short-Term Investments

 

Long-Term Investments

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash equivalents:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Money Market funds

$

1,073,000 

 

$

 -

 

$

 -

 

$

1,073,000 

 

$

1,073,000 

 

$

 

 

$

 

Subtotal

 

1,073,000 

 

 

 -

 

 

 -

 

 

1,073,000 

 

 

1,073,000 

 

 

 -

 

 

 -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Investments:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Certificates of deposit

 

7,414,000 

 

 

1,000 

 

 

(32,000)

 

 

7,383,000 

 

 

 -

 

 

1,920,000 

 

 

5,463,000 

Corporate Notes/Bonds

 

8,777,000 

 

 

6,000 

 

 

(23,000)

 

 

8,760,000 

 

 

 -

 

 

2,683,000 

 

 

6,077,000 

Subtotal

 

16,191,000 

 

 

7,000 

 

 

(55,000)

 

 

16,143,000 

 

 

 -

 

 

4,603,000 

 

 

11,540,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

$

17,264,000 

 

$

7,000 

 

$

(55,000)

 

$

17,216,000 

 

$

1,073,000 

 

$

4,603,000 

 

$

11,540,000 

 

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 June 30, 2015 were in a continuous unrealized loss position for less than twelve months and are not deemed to be other than temporarily impaired as of June 30, 2015.

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 June 30, 2015:  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Amortized Cost

 

Estimated Market Value

 

 

 

 

 

Due within one year

 

$  

2,884,000 

 

$

2,885,000 

Due after one year through five years

 

 

10,576,000 

 

 

10,576,000 

 

 

13,460,000 

 

$

13,461,000 

 

The Company did not recognize any gross realized gains, and gross realized losses were immaterial, during the six-month periods ending June 30, 2015 and 2014, 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.


Stock-Based Compensation
v5.12.132.0
Stock-Based Compensation
6 Months Ended
Jun. 30, 2015
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 85% of the price at the end of each current quarterly plan term.  The most recent term ended June 30, 2015.  The ESPP is considered compensatory under current Internal Revenue Service rules.  At June 30, 2015, after giving effect to the shares issued as of that date, 112,689 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.  On May 21, 2015, the Company’s shareholders approved an amendment to the 2011 Incentive Plan to increase the authorized shares by 1,000,000 to 2,000,000.  As a result, up to 2,000,000 shares of our common stock may be issued pursuant to awards under the 2011 Incentive Plan, as amended

 

During 2015, stock options covering 248,258 shares have been awarded to key executive employees and directors. These options expire seven years from the date of award and vest 25% each year beginning one year after the date of award.  The Company has also granted deferred stock awards of 100,017 shares to key employees during the first quarter of 2015 under the Company’s long-term incentive plan for performance over the 2015 to 2017 period. The actual number of shares of deferred stock, if any, that are ultimately earned by the respective employees will be determined based on achievement against performance goals for each of the three years ending December 31, 2017 and the shares earned will be issued in the first quarter of 2018 to those key employees still with the Company at that time. 

 

At June 30, 2015, 104,455 shares have been issued under the 2011 Incentive Plan, 840,213 shares are subject to currently outstanding options, deferred stock awards, and unvested restricted stock units, and 1,055,332 shares are eligible for grant under future awards. On May 21, 2015, the Company’s shareholders approved an amendment to the 2011 Stock Incentive plan to increase the authorized shares by 1,000,000 to 2,000,000.

 

 

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 2014 or 2015The Company amended the Director Plan in May 2011 to prohibit future option grants.

 

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 PlanThe Company amended the Stock Plan in 2011 to prohibit future stock options or other equity awards.

 

At June 30, 2015, 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 the Stock Plan since 2011.

 

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, 2014 to June 30, 2015:  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average

 

Weighted average

 

 

 

exercise price

 

remaining

 

Options

 

per share

 

contractual term

Outstanding – December 31, 2014

540,404 

 

$

 

11.90 

 

5.13 

Awarded

248,258 

 

 

 

11.31 

 

 

Exercised

(12,000)

 

 

 

11.05 

 

 

Forfeited

(47,984)

 

 

 

12.10 

 

 

Outstanding – June 30, 2015

728,678 

 

 

 

11.71 

 

5.40 

 

 

 

 

 

 

 

 

Exercisable at June 30, 2015

297,439 

 

$

 

11.73 

 

4.09 

Expected to vest June 30, 2015

728,678 

 

 

 

11.71 

 

5.40 

 

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 June 30, 2015 was $51,000.  The intrinsic value of all options exercised during the six months ended June 30, 2015 was $10,000. Net cash proceeds from the exercise of all stock options were $0 and $99,000 for the six months ended June 30, 2015 and 2014.

 

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, 2014 to June 30, 2015:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted Average

 

 

 

 

 

Grant Date

 

 

 

Shares

 

Fair Value

Outstanding – December 31, 2014

 

 

161,314 

 

$

10.87 

Granted

 

 

100,017 

 

 

11.59 

Vested

 

 

(16,940)

 

 

12.52 

Forfeited

 

 

(5,991)

 

 

10.26 

Outstanding – June 30, 2015

 

 

238,400 

 

 

11.07 

 

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, 2014 to June 30, 2015:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted Average

 

 

 

 

 

Grant Date

 

 

 

Shares

 

Fair Value

Outstanding – December 31, 2014

 

 

39,151 

 

$

10.67 

Granted

 

 

21,432 

 

 

11.06 

Issued

 

 

(26,304)

 

 

10.01 

Forfeited

 

 

 -

 

 

 -

Outstanding – June 30, 2015

 

 

34,279 

 

 

11.42 

 

Compensation Expense

 

Share-based compensation expense recognized for the six-month period ended June 30, 2015 was $499,000 before income taxes and $325,000 after income taxes. Share-based compensation expense recognized for the six-month period ended June 30,  2014 was $240,000 before income taxes and $156,000 after income taxes.  Unrecognized compensation expense for the Company’s plans was $1,305,000 at June 30, 2015 and is expected to be recognized over a weighted-average period of 2.2 years.  Excess tax benefits from the exercise of stock options and issuance of stock included in financing cash flows for the six month periods ended June 30, 2015 and 2014 were $85,000 and $75,000, respectively. Share-based compensation expense is recorded as a part of selling, general and administrative expenses.


Inventories
v5.12.132.0
Inventories
6 Months Ended
Jun. 30, 2015
Inventories [Abstract]  
Inventories

NOTE 4 - INVENTORIES

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

June 30

 

December 31

 

 

2015

 

2014

Finished goods

 

$         

16,249,000 

 

$

19,208,000 

Raw and processed materials

 

 

13,072,000 

 

 

11,902,000 

 

 

$

29,321,000 

 

$

31,110,000 

 


Acquisition
v5.12.132.0
Acquisition
6 Months Ended
Jun. 30, 2015
Acquisition [Abstract]  
Acquisition

NOTE 5 – ACQUISITION

 

On June 1, 2015, the Company acquired all of the shares of Twisted Technologies, Inc. (“Twisted Technologies”). The purchase price totals  $1,454,000, with cash acquired totaling $83,000. The purchase price includes initial consideration of $1,000,000, deferred consideration of $300,000 to be paid out on March 31, 2016, $ (9,000) in working capital adjustments, and $163,000 in estimated contingent consideration. The Company has agreed to pay consideration contingent upon the Twisted Technologies business meeting revenue targets over a three year period, with the consideration to be paid after each annual period has lapsed.  The Company has recognized $163,000 as the estimated fair value of the contingent consideration at the date of acquisition. The maximum payout is not limited. At June 30, 2015, the Company had estimated liabilities of $463,000 related to outstanding consideration payments.

 

The estimated assets and liabilities of Twisted Technologies were recorded in the consolidated balance sheet within the JDL Technologies segment at June 30, 2015. The preliminary purchase price allocation was based on estimates of the fair value of assets acquired and liabilities assumed and included total assets of $1,582,000, including estimated goodwill of $1,456,000, and total liabilities of $128,000.  The entire goodwill balance is deductible for tax purposes.  All balances recorded are estimated amounts; the purchase price allocation will be finalized as the Company completes its valuation of identifiable assets and liabilities. The pro forma impact of Twisted Technologies was not significant to the Company’s results for the three and six months ended June 30, 2015.

 


Goodwill And Intangible Assets
v5.12.132.0
Goodwill And Intangible Assets
6 Months Ended
Jun. 30, 2015
Goodwill And Intangible Assets [Abstract]  
Goodwill And Intangible Assets

NOTE 6  –GOODWILL AND INTANGIBLE ASSETS

 

The changes in the carrying amount of goodwill for the six months ended June 30, 2015 by segment are as follows:

 

 

 

 

 

 

 

 

 

 

 

JDL

 

 

 

 

January 1, 2015

 

$

 -

 

 

 

 

Goodwill acquired

 

 

1,456,000 

 

 

 

 

June 30, 2015

 

$

1,456,000 

 

 

 

 

Gross goodwill

 

 

1,456,000 

Accumulated impairment loss

 

 

 

Balance at June 30, 2015

 

$

1,456,000 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

June 30, 2015

 

 

Gross Carrying Amount

Accumulated Amortization

Foreign Currency Translation

Net

 

 

 

 

 

 

Trademarks

 

91,000 
(45,000)
(3,000)
43,000 

Customer relationships

 

491,000 
(185,000)
(19,000)
287,000 

Technology

 

229,000 
(172,000)
(9,000)
48,000 

 

 

811,000 
(402,000)
(31,000)
378,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

December 31, 2014

 

 

Gross Carrying Amount

Accumulated Amortization

Foreign Currency Translation

Net

 

 

 

 

 

 

Trademarks

 

91,000 
(38,000)
(4,000)
49,000 

Customer relationships

 

491,000 
(159,000)
(26,000)
306,000 

Technology

 

229,000 
(149,000)
(11,000)
69,000 

 

 

811,000 
(346,000)
(41,000)
424,000 

 

Amortization expense on these identifiable intangible assets was $50,000 and $54,000 for the six-month periods ended June 30, 2015 and 2014, respectively. The amortization expense is included in selling, general and administrative expenses. At June 30, 2015, the estimated future amortization expense for definite-lived intangible assets for the remainder of 2015 and all of the following four fiscal years is as follows:

 

 

 

 

 

 

 

 

 

Year Ending December 31:

 

 

 

2015

 

$  

51,000 

2016

 

 

83,000 

2017

 

 

58,000 

2018

 

 

53,000 

2019

 

 

46,000 

 


Warranty
v5.12.132.0
Warranty
6 Months Ended
Jun. 30, 2015
Warranty [Abstract]  
Warranty

 

NOTE 7 – 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 six-month periods ended June 30, 2015 and 2014, respectively, the majority of which relates to a five-year obligation to provide for potential future liabilities for network equipment sales.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2015

 

 

2014

Beginning balance

 

$

434,000 

 

$

564,000 

Amounts charged to expense

 

 

174,000 

 

 

(10,000)

Actual warranty costs paid

 

 

(50,000)

 

 

(60,000)

Ending balance

 

$

558,000 

 

$

494,000 

 


Contingencies
v5.12.132.0
Contingencies
6 Months Ended
Jun. 30, 2015
Contingencies [Abstract]  
Contingencies

NOTE 8 – 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.


Debt
v5.12.132.0
Debt
6 Months Ended
Jun. 30, 2015
Debt [Abstract]  
Debt

NOTE 9 – DEBT

 

Long-term Debt

The mortgage on the Company’s headquarters building is payable in monthly installments and carries an interest rate of 6.83%.  The mortgage matures on March 1, 2016.  The outstanding balance on the mortgage was $370,000 at June 30, 2015. The mortgage is secured by the building.

 

Line of Credit

The Company has a $10,000,000 line of credit from Wells Fargo Bank.  The Company had $3,100,000 in outstanding borrowings against the line of credit at June 30, 2015 and no borrowings at June 30, 2014. Due to the revolving nature of loans under our credit facility, additional borrowings and periodic repayments and re-borrowings may be made until the maturity date. The total amount available for borrowings under our credit facility at June 30, 2015 was $6,900,000. Interest on borrowings on the credit line is at LIBOR plus 1.75%  (1.9% at June 30, 2015). The credit agreement expires October 31, 2016 and is secured by assets of the Company.  Our credit agreement contains financial covenants including current ratio, net income, tangible net worth minimums, and a minimum cash balance. The Company was in compliance with its financial covenants at June 30, 2015. See Note 16 for a description of an amendment to the credit facility subsequent to quarter end.

 


Income Taxes
v5.12.132.0
Income Taxes
6 Months Ended
Jun. 30, 2015
Income Taxes [Abstract]  
Income Taxes

NOTE 10 – 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 June 30, 2015 there was $77,000 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. The tax years from 2011-2013 remain open in Costa Rica.

 

The Company’s effective income tax rate was 30.0% for the first six months of 2015. The effective tax rate differs from the federal tax rate of 35%  due to state income taxes, foreign tax rate differences, foreign losses not deductible for U.S. income tax purposes and expenses not deductible for tax purposes. The foreign operating losses may ultimately be deductible in the countries in which they 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 decrease of approximately 2.2% for the six months ended June 30, 2015.  There were no additional uncertain tax positions identified in the first six months of 2015The Company's effective income tax rate for the six months ended June 30, 2014 was 35.5%, 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 for uncertain income tax positions, and settlement of uncertain tax positions.

 


Segment Information
v5.12.132.0
Segment Information
6 Months Ended
Jun. 30, 2015
Segment Information [Abstract]  
Segment Information

NOTE 11 – SEGMENT INFORMATION

 

The Company classifies its businesses into three segments as follows:

 

·

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

·

Transition Networks manufactures and sells media converters, network interface devices (NIDs), 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. Intersegment revenues are eliminated upon consolidation.  

 

Information concerning the Company’s continuing operations in the various segments for the three and six-month periods ended June 30, 2015 and 2014 is as follows:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Transition

 

JDL

 

 

 

Intersegment

 

 

 

 

Suttle

 

Networks

 

Technologies

 

Other

 

Eliminations

 

Total

Three Months Ended June 30, 2015

 

 

 

 

 

 

 

 

 

 

 

 

Sales

$

11,788,000 

$

11,915,000 

$

4,718,000 

$

 -

$

(223,000)

$

28,198,000 

Cost of sales

 

9,533,000 

 

6,508,000 

 

3,618,000 

 

 -

 

 -

 

19,659,000 

Gross profit

 

2,255,000 

 

5,407,000 

 

1,100,000 

 

 -

 

(223,000)

 

8,539,000 

Selling, general and

 

 

 

 

 

 

 

 

 

 

 

 

 administrative expenses

 

3,504,000 

 

5,920,000 

 

1,056,000 

 

 -

 

(223,000)

 

10,257,000 

Operating (loss) income

$

(1,249,000)

$

(513,000)

$

44,000 

$

 -

$

 -

$

(1,718,000)

 

 

 

 

 

 

 

 

 

 

 

 

 

Depreciation and amortization

$

546,000 

$

267,000 

$

38,000 

$

 -

$

 -

$

851,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

Capital expenditures

$

518,000 

$

127,000 

$

127,000 

$

30,000 

$

 -

$

802,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

Assets

$

41,872,000 

$

26,674,000 

$

4,212,000 

$

24,813,000 

$

 -

$

97,571,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Transition

 

JDL

 

 

 

Intersegment

 

 

 

 

Suttle

 

Networks

 

Technologies

 

Other

 

Eliminations

 

Total

Three Months Ended June 30, 2014

 

 

 

 

 

 

 

 

 

 

 

 

Sales

$

19,006,000 

$

11,567,000 

$

2,636,000 

$

 -

$

 -

$

33,209,000 

Cost of sales

 

12,731,000 

 

6,182,000 

 

2,202,000 

 

 -

 

 -

 

21,115,000 

Gross profit

 

6,275,000 

 

5,385,000 

 

434,000 

 

 -

 

 -

 

12,094,000 

Selling, general and

 

 

 

 

 

 

 

 

 

 

 

 

 administrative expenses

 

3,358,000 

 

5,609,000 

 

721,000 

 

 -

 

 -

 

9,688,000 

Restructuring expense

 

 

 

 -

 

 

 

 

 

 

 

 -

Operating income (loss)

$

2,917,000 

$

(224,000)

$

(287,000)

$

 -

$

 -

$

2,406,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

Depreciation and amortization

$

315,000 

$

231,000 

$

37,000 

$

 -

$

 -

$

583,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

Capital expenditures

$

1,295,000 

$

251,000 

$

8,000 

$

118,000 

$

 -

$

1,672,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

Assets

$

38,304,000 

$

27,507,000 

$

3,520,000 

$

34,468,000 

$

 -

$

103,799,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Transition

 

JDL

 

 

 

Intersegment

 

 

 

 

Suttle

 

Networks

 

Technologies

 

Other

 

Eliminations

 

Total

Six Months Ended June 30, 2015

 

 

 

 

 

 

 

 

 

 

 

 

Sales

$

22,378,000 

$

20,005,000 

$

5,583,000 

$

 -

$

(223,000)

$

47,743,000 

Cost of sales

 

18,682,000 

 

11,193,000 

 

4,442,000 

 

 -

 

 -

 

34,317,000 

Gross profit

 

3,696,000 

 

8,812,000 

 

1,141,000 

 

 -

 

(223,000)

 

13,426,000 

Selling, general and

 

 

 

 

 

 

 

 

 

 

 

 

 administrative expenses

 

7,810,000 

 

11,382,000 

 

1,866,000 

 

 -

 

(223,000)

 

20,835,000 

Operating loss

$

(4,114,000)

$

(2,570,000)

$

(725,000)

$

 -

$

 -

$

(7,409,000)

 

 

 

 

 

 

 

 

 

 

 

 

 

Depreciation and amortization

$

1,053,000 

$

514,000 

$

66,000 

$

 -

$

 -

$

1,633,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

Capital expenditures

$

1,167,000 

$

213,000 

$

170,000 

$

105,000 

$

 -

$

1,655,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Transition

 

JDL

 

 

 

Intersegment

 

 

 

 

Suttle

 

Networks

 

Technologies

 

Other

 

Eliminations

 

Total

Six Months Ended June 30, 2014

 

 

 

 

 

 

 

 

 

 

 

 

Sales

$

31,888,000 

$

21,317,000 

$

5,202,000 

$

 -

$

 -

$

58,407,000 

Cost of sales

 

22,123,000 

 

11,224,000 

 

3,978,000 

 

 -

 

 -

 

37,325,000 

Gross profit

 

9,765,000 

 

10,093,000 

 

1,224,000 

 

 -

 

 -

 

21,082,000 

Selling, general and

 

 

 

 

 

 

 

 

 

 

 

 

 administrative expenses

 

6,496,000 

 

10,789,000 

 

1,405,000 

 

 -

 

 -

 

18,690,000 

Restructuring expense

 

 

 

238,000 

 

 

 

 

 

 

 

238,000 

Operating income (loss)

$

3,269,000 

$

(934,000)

$

(181,000)

$

 -

$

 -

$

2,154,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

Depreciation and amortization

$

608,000 

$

461,000 

$

74,000 

$

 -

$

 -

$

1,143,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

Capital expenditures

$

1,922,000 

$

359,000 

$

18,000 

$

196,000 

$

 -

$

2,495,000 

 


Pensions
v5.12.132.0
Pensions
6 Months Ended
Jun. 30, 2015
Pensions [Abstract]  
Pensions

NOTE 12 – 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 of the pension plans for the three and six-months ended June 30, 2015 and 2014 were:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Three Months Ended June 30

 

Six Months Ended June 30

 

 

 

2015

 

 

2014

 

 

2015

 

 

2014

Service cost

 

$

2,000 

 

$

2,000 

 

$

4,000 

 

$

3,000 

Interest cost

 

 

38,000 

 

 

40,000 

 

 

72,000 

 

 

79,000 

Expected return on assets

 

 

(50,000)

 

 

(52,000)

 

 

(95,000)

 

 

(101,000)

Net periodic pension benefit

 

$

(10,000)

 

$

(10,000)

 

$

(19,000)

 

$

(19,000)

 


Net Income (Loss) Per Share
v5.12.132.0
Net Income (Loss) Per Share
6 Months Ended
Jun. 30, 2015
Net Income (Loss) Per Share [Abstract]  
Net Income (Loss) Per Share

NOTE 13 – NET INCOME (LOSS) 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 no dilutive effect for the three and six-month periods ended June 30, 2015.  The dilutive effect of stock options for the three and six-month periods ended June 30, 2014 was 23,118 shares and 23,297 shares, respectively. The Company calculates the dilutive effect of outstanding options using the treasury stock method. Due to the net losses in the first three and six-month periods of 2015, there was no dilutive impact from stock options or unvested shares.  Options totaling 488,371 would have been excluded from the calculation of diluted earnings per share for the three and six-month periods ended June 30, 2015, because the exercise price was greater than the average market price of common stock during the period and deferred stock awards totaling 205,010 shares would not have been included for the three and six-months ended June 30, 2015 because of unmet performance conditions. Options totaling 202,897 were excluded from the calculation of diluted earnings per share for the three and six months ended June 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 six month period ended June 30, 2014 because of unmet performance conditions.


Fair Value Measurements
v5.12.132.0
Fair Value Measurements
6 Months Ended
Jun. 30, 2015
Fair Value Measurements [Abstract]  
Fair Value Measurements

NOTE 14 – 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 June 30, 2015 and December 31, 2014, are summarized below:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

June 30, 2015

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Level 1

 

Level 2

 

Level 3

 

Total Fair Value

 

 

 

 

 

 

 

 

 

 

 

 

Cash equivalents:

 

 

 

 

 

 

 

 

 

 

 

Money Market funds

$

2,473,000 

 

$

 -

 

$

 -

 

$

2,473,000 

Certificates of deposit

 

 

 

 

 -

 

 

 

 

 

 -

Subtotal

 

2,473,000 

 

 

 -

 

 

 -

 

 

2,473,000 

 

 

 

 

 

 

 

 

 

 

 

 

Short-term investments:

 

 

 

 

 

 

 

 

 

 

 

Certificates of deposit

 

 -

 

 

962,000 

 

 

 -

 

 

962,000 

Corporate Notes/Bonds

 

 -

 

 

1,923,000 

 

 

 -

 

 

1,923,000 

Subtotal

 

 -

 

 

2,885,000 

 

 

 -

 

 

2,885,000 

 

 

 

 

 

 

 

 

 

 

 

 

Long-term investments:

 

 

 

 

 

 

 

 

 

 

 

Certificates of deposit

 

 -

 

 

5,022,000 

 

 

 -

 

 

5,022,000 

Corporate Notes/Bonds

 

 -

 

 

5,554,000 

 

 

 -

 

 

5,554,000 

Subtotal

 

 -

 

 

10,576,000 

 

 

 -

 

 

10,576,000 

 

 

 

 

 

 

 

 

 

 

 

 

Current Liabilities:

 

 

 

 

 

 

 

 

 

 

 

Accrued Consideration

 

 -

 

 

 -

 

 

(163,000)

 

 

(163,000)

Subtotal

 

 -

 

 

 -

 

 

(163,000)

 

 

(163,000)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

$

2,473,000 

 

$

13,461,000 

 

$

(163,000)

 

$

15,771,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

December 31, 2014

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Level 1

 

Level 2

 

Level 3

 

Total Fair Value

 

 

 

 

 

 

 

 

 

 

 

 

Cash equivalents:

 

 

 

 

 

 

 

 

 

 

 

Money Market funds

$

1,073,000 

 

$

 -

 

$

 -

 

$

1,073,000 

Subtotal

 

1,073,000 

 

 

 -

 

 

 -

 

 

1,073,000 

 

 

 

 

 

 

 

 

 

 

 

 

Short-term investments:

 

 

 

 

 

 

 

 

 

 

 

Certificates of deposit

 

 -

 

 

1,920,000 

 

 

 -

 

 

1,920,000 

Corporate Notes/Bonds

 

 -

 

 

2,683,000 

 

 

 -

 

 

2,683,000 

Subtotal

 

 -

 

 

4,603,000 

 

 

 -

 

 

4,603,000 

 

 

 

 

 

 

 

 

 

 

 

 

Long-term investments:

 

 

 

 

 

 

 

 

 

 

 

Certificates of deposit

 

 -

 

 

5,463,000 

 

 

 -

 

 

5,463,000 

Corporate Notes/Bonds

 

 -

 

 

6,077,000 

 

 

 -

 

 

6,077,000 

Subtotal

 

 -

 

 

11,540,000 

 

 

 -

 

 

11,540,000 

 

 

 

 

 

 

 

 

 

 

 

 

Total

$

1,073,000 

 

$

16,143,000 

 

$

 -

 

$

17,216,000 

 

The estimated fair value of contingent consideration as of June 30, 2015 was $163,000, 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 revenue targets and assumed probabilities. 

 

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 six months ended June 30, 2015.


Restructuring Charges
v5.12.132.0
Restructuring Charges
6 Months Ended
Jun. 30, 2015
Restructuring Charges [Abstract]  
Restructuring Charges

NOTE 15RESTRUCTURING CHARGES

 

During the six-months ended June 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 had no restructuring expenses for the three or six-month period ended June 30, 2015.

 

Austin Taylor has ceased operations and the Company is in the process of liquidating its Austin Taylor assets.  When this process is completed, the Company would recognize a significant portion of the accumulated foreign currency translations as a current period loss and would recognize the pension liability adjustment as a current period gain.  Depending on the timing of several events, these losses and gains may occur in different periods. 


Subsequent Events
v5.12.132.0
Subsequent Events
6 Months Ended
Jun. 30, 2015
Subsequent Events [Abstract]  
Subsequent Events

NOTE 16 – SUBSEQUENT EVENTS

 

In connection with preparing the unaudited consolidated financial statements for the six months ended June 30, 2015, the Company has evaluated subsequent events for potential recognition and disclosure through the date of this filing. Subsequent to the end of the quarter, the Company entered into an amendment to its existing $10,000,000 line of credit.  Under the amendment, the Company agreed to pledge to Wells Fargo a cash collateral account in an amount sufficient to cover the indebtedness, the financial covenants related to current ratio and net income were removed, and the interest rate was lowered to LIBOR plus 1.5%.  No other provisions of the original agreement were materially amended by the amended credit agreement.


Summary Of Significant Accounting Policies (Policy)
v5.12.132.0
Summary Of Significant Accounting Policies (Policy)
6 Months Ended
Jun. 30, 2015
Summary Of Significant Accounting Policies [Abstract]  
Description Of Business

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 manufactures and sells copper and fiber connectivity systems, enclosure systems, and active technologies for voice, data and video communications. Through its Transition Networks business unit, the Company manufactures and sells media converters, network interface devices, 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

Financial Statement Presentation

 

The condensed consolidated balance sheets and condensed consolidated statement of changes in stockholders’ equity as of June 30, 2015 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 June 30, 2015 and 2014 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 June 30, 2015 and 2014 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, 2014 Annual Report to Shareholders on Form 10-K.  The results of operations for the period ended June 30, 2015 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, 2014, appropriately represent, in all material respects, the current status of accounting policies, and are incorporated herein by reference.

Accumulated Other Comprehensive Loss

Accumulated Other Comprehensive Loss

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

June 30

 

 

December 31

 

 

 

2015

 

 

2014

Foreign currency translation

 

$

(2,632,000)

 

$

(2,605,000)

Unrealized gain/(loss) on available-for-sale investments

 

 

9,000 

 

 

(41,000)

Pension liability adjustment

 

 

1,925,000 

 

 

1,951,000 

 

 

$

(698,000)

 

$

(695,000)

 


Summary Of Significant Accounting Policies (Tables)
v5.12.132.0
Summary Of Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2015
Summary Of Significant Accounting Policies [Abstract]  
Schedule Of Warranty

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2015

 

 

2014

Beginning balance

 

$

434,000 

 

$

564,000 

Amounts charged to expense

 

 

174,000 

 

 

(10,000)

Actual warranty costs paid

 

 

(50,000)

 

 

(60,000)

Ending balance

 

$

558,000 

 

$

494,000 

 

Components Of Accumulated Other Comprehensive Loss

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

June 30

 

 

December 31

 

 

 

2015

 

 

2014

Foreign currency translation

 

$

(2,632,000)

 

$

(2,605,000)

Unrealized gain/(loss) on available-for-sale investments

 

 

9,000 

 

 

(41,000)

Pension liability adjustment

 

 

1,925,000 

 

 

1,951,000 

 

 

$

(698,000)

 

$

(695,000)

 


Cash Equivalents And Investments (Tables)
v5.12.132.0
Cash Equivalents And Investments (Tables)
6 Months Ended
Jun. 30, 2015
Cash Equivalents And Investments [Abstract]  
Schedule Of Cash And Available-For-Sale Securities

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

June 30, 2015

 

Amortized Cost

 

Gross Unrealized Gains

 

Gross Unrealized Losses

 

Fair Value

 

Cash Equivalents

 

Short-Term Investments

 

Long-Term Investments

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash equivalents:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Money Market funds

$

2,473,000 

 

$

 -

 

$

 -

 

$

2,473,000 

 

$

2,473,000 

 

$

 

 

$

 

Subtotal

 

2,473,000 

 

 

 -

 

 

 -

 

 

2,473,000 

 

 

2,473,000 

 

 

 -

 

 

 -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Investments:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Certificates of deposit

 

5,973,000 

 

 

12,000 

 

 

(1,000)

 

 

5,984,000 

 

 

 -

 

 

962,000 

 

 

5,022,000 

Corporate Notes/Bonds

 

7,487,000 

 

 

2,000 

 

 

(12,000)

 

 

7,477,000 

 

 

 -

 

 

1,923,000 

 

 

5,554,000 

Subtotal

 

13,460,000 

 

 

14,000 

 

 

(13,000)

 

 

13,461,000 

 

 

 -

 

 

2,885,000 

 

 

10,576,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

$

15,933,000 

 

$

14,000 

 

$

(13,000)

 

$

15,934,000 

 

$

2,473,000 

 

$

2,885,000 

 

$

10,576,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

December 31, 2014

 

Amortized Cost

 

Gross Unrealized Gains

 

Gross Unrealized Losses

 

Fair Value

 

Cash Equivalents

 

Short-Term Investments

 

Long-Term Investments

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash equivalents:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Money Market funds

$

1,073,000 

 

$

 -

 

$

 -

 

$

1,073,000 

 

$

1,073,000 

 

$

 

 

$

 

Subtotal

 

1,073,000 

 

 

 -

 

 

 -

 

 

1,073,000 

 

 

1,073,000 

 

 

 -

 

 

 -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Investments:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Certificates of deposit

 

7,414,000 

 

 

1,000 

 

 

(32,000)

 

 

7,383,000 

 

 

 -

 

 

1,920,000 

 

 

5,463,000 

Corporate Notes/Bonds

 

8,777,000 

 

 

6,000 

 

 

(23,000)

 

 

8,760,000 

 

 

 -

 

 

2,683,000 

 

 

6,077,000 

Subtotal

 

16,191,000 

 

 

7,000 

 

 

(55,000)

 

 

16,143,000 

 

 

 -

 

 

4,603,000 

 

 

11,540,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

$

17,264,000 

 

$

7,000 

 

$

(55,000)

 

$

17,216,000 

 

$

1,073,000 

 

$

4,603,000 

 

$

11,540,000 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Amortized Cost

 

Estimated Market Value

 

 

 

 

 

Due within one year

 

$  

2,884,000 

 

$

2,885,000 

Due after one year through five years

 

 

10,576,000 

 

 

10,576,000 

 

 

13,460,000 

 

$

13,461,000 

 


Stock-Based Compensation (Tables)
v5.12.132.0
Stock-Based Compensation (Tables)
6 Months Ended
Jun. 30, 2015
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, 2014

540,404 

 

$

 

11.90 

 

5.13 

Awarded

248,258 

 

 

 

11.31 

 

 

Exercised

(12,000)

 

 

 

11.05 

 

 

Forfeited

(47,984)

 

 

 

12.10 

 

 

Outstanding – June 30, 2015

728,678 

 

 

 

11.71 

 

5.40 

 

 

 

 

 

 

 

 

Exercisable at June 30, 2015

297,439 

 

$

 

11.73 

 

4.09 

Expected to vest June 30, 2015

728,678 

 

 

 

11.71 

 

5.40 

 

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, 2014

 

 

161,314 

 

$

10.87 

Granted

 

 

100,017 

 

 

11.59 

Vested

 

 

(16,940)

 

 

12.52 

Forfeited

 

 

(5,991)

 

 

10.26 

Outstanding – June 30, 2015

 

 

238,400 

 

 

11.07 

 

Schedule Of Changes In Restricted Stock Units Outstanding

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted Average

 

 

 

 

 

Grant Date

 

 

 

Shares

 

Fair Value

Outstanding – December 31, 2014

 

 

39,151 

 

$

10.67 

Granted

 

 

21,432 

 

 

11.06 

Issued

 

 

(26,304)

 

 

10.01 

Forfeited

 

 

 -

 

 

 -

Outstanding – June 30, 2015

 

 

34,279 

 

 

11.42 

 


Inventories (Tables)
v5.12.132.0
Inventories (Tables)
6 Months Ended
Jun. 30, 2015
Inventories [Abstract]  
Schedule Of Inventories

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

June 30

 

December 31

 

 

2015

 

2014

Finished goods

 

$         

16,249,000 

 

$

19,208,000 

Raw and processed materials

 

 

13,072,000 

 

 

11,902,000 

 

 

$

29,321,000 

 

$

31,110,000 

 


Goodwill And Intangible Assets (Tables)
v5.12.132.0
Goodwill And Intangible Assets (Tables)
6 Months Ended
Jun. 30, 2015
Goodwill And Intangible Assets [Abstract]  
Schedule Of Changes In Carrying Value Of Goodwill

 

 

 

 

 

 

 

 

 

 

JDL

 

 

 

 

January 1, 2015

 

$

 -

 

 

 

 

Goodwill acquired

 

 

1,456,000 

 

 

 

 

June 30, 2015

 

$

1,456,000 

 

 

 

 

Gross goodwill

 

 

1,456,000 

Accumulated impairment loss

 

 

 

Balance at June 30, 2015

 

$

1,456,000 

 

Schedule Of Finite-Lived Intangible Assets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

June 30, 2015

 

 

Gross Carrying Amount

Accumulated Amortization

Foreign Currency Translation

Net

 

 

 

 

 

 

Trademarks

 

91,000 
(45,000)
(3,000)
43,000 

Customer relationships

 

491,000 
(185,000)
(19,000)
287,000 

Technology

 

229,000 
(172,000)
(9,000)
48,000 

 

 

811,000 
(402,000)
(31,000)
378,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

December 31, 2014

 

 

Gross Carrying Amount

Accumulated Amortization

Foreign Currency Translation

Net

 

 

 

 

 

 

Trademarks

 

91,000 
(38,000)
(4,000)
49,000 

Customer relationships

 

491,000 
(159,000)
(26,000)
306,000 

Technology

 

229,000 
(149,000)
(11,000)
69,000 

 

 

811,000 
(346,000)
(41,000)
424,000 

 

Schedule Of Estimated Future Amortization Expense

 

 

 

 

 

 

 

 

Year Ending December 31:

 

 

 

2015

 

$  

51,000 

2016

 

 

83,000 

2017

 

 

58,000 

2018

 

 

53,000 

2019

 

 

46,000 

 


Warranty (Tables)
v5.12.132.0
Warranty (Tables)
6 Months Ended
Jun. 30, 2015
Warranty [Abstract]  
Schedule Of Warranty

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2015

 

 

2014

Beginning balance

 

$

434,000 

 

$

564,000 

Amounts charged to expense

 

 

174,000 

 

 

(10,000)

Actual warranty costs paid

 

 

(50,000)

 

 

(60,000)

Ending balance

 

$

558,000 

 

$

494,000 

 


Segment Information (Tables)
v5.12.132.0
Segment Information (Tables)
6 Months Ended
Jun. 30, 2015
Segment Information [Abstract]  
Schedule Of Segment Information

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Transition

 

JDL

 

 

 

Intersegment

 

 

 

 

Suttle

 

Networks

 

Technologies

 

Other

 

Eliminations

 

Total

Three Months Ended June 30, 2015

 

 

 

 

 

 

 

 

 

 

 

 

Sales

$

11,788,000 

$

11,915,000 

$

4,718,000 

$

 -

$

(223,000)

$

28,198,000 

Cost of sales

 

9,533,000 

 

6,508,000 

 

3,618,000 

 

 -

 

 -

 

19,659,000 

Gross profit

 

2,255,000 

 

5,407,000 

 

1,100,000 

 

 -

 

(223,000)

 

8,539,000 

Selling, general and

 

 

 

 

 

 

 

 

 

 

 

 

 administrative expenses

 

3,504,000 

 

5,920,000 

 

1,056,000 

 

 -

 

(223,000)

 

10,257,000 

Operating (loss) income

$

(1,249,000)

$

(513,000)

$

44,000 

$

 -

$

 -

$

(1,718,000)

 

 

 

 

 

 

 

 

 

 

 

 

 

Depreciation and amortization

$

546,000 

$

267,000 

$

38,000 

$

 -

$

 -

$

851,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

Capital expenditures

$

518,000 

$

127,000 

$

127,000 

$

30,000 

$

 -

$

802,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

Assets

$

41,872,000 

$

26,674,000 

$

4,212,000 

$

24,813,000 

$

 -

$

97,571,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Transition

 

JDL

 

 

 

Intersegment

 

 

 

 

Suttle

 

Networks

 

Technologies

 

Other

 

Eliminations

 

Total

Three Months Ended June 30, 2014

 

 

 

 

 

 

 

 

 

 

 

 

Sales

$

19,006,000 

$

11,567,000 

$

2,636,000 

$

 -

$

 -

$

33,209,000 

Cost of sales

 

12,731,000 

 

6,182,000 

 

2,202,000 

 

 -

 

 -

 

21,115,000 

Gross profit

 

6,275,000 

 

5,385,000 

 

434,000 

 

 -

 

 -

 

12,094,000 

Selling, general and

 

 

 

 

 

 

 

 

 

 

 

 

 administrative expenses

 

3,358,000 

 

5,609,000 

 

721,000 

 

 -

 

 -

 

9,688,000 

Restructuring expense

 

 

 

 -

 

 

 

 

 

 

 

 -

Operating income (loss)

$

2,917,000 

$

(224,000)

$

(287,000)

$

 -

$

 -

$

2,406,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

Depreciation and amortization

$

315,000 

$

231,000 

$

37,000 

$

 -

$

 -

$

583,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

Capital expenditures

$

1,295,000 

$

251,000 

$

8,000 

$

118,000 

$

 -

$

1,672,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

Assets

$

38,304,000 

$

27,507,000 

$

3,520,000 

$

34,468,000 

$

 -

$

103,799,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Transition

 

JDL

 

 

 

Intersegment

 

 

 

 

Suttle

 

Networks

 

Technologies

 

Other

 

Eliminations

 

Total

Six Months Ended June 30, 2015

 

 

 

 

 

 

 

 

 

 

 

 

Sales

$

22,378,000 

$

20,005,000 

$

5,583,000 

$

 -

$

(223,000)

$

47,743,000 

Cost of sales

 

18,682,000 

 

11,193,000 

 

4,442,000 

 

 -

 

 -

 

34,317,000 

Gross profit

 

3,696,000 

 

8,812,000 

 

1,141,000 

 

 -

 

(223,000)

 

13,426,000 

Selling, general and

 

 

 

 

 

 

 

 

 

 

 

 

 administrative expenses

 

7,810,000 

 

11,382,000 

 

1,866,000 

 

 -

 

(223,000)

 

20,835,000 

Operating loss

$

(4,114,000)

$

(2,570,000)

$

(725,000)

$

 -

$

 -

$

(7,409,000)

 

 

 

 

 

 

 

 

 

 

 

 

 

Depreciation and amortization

$

1,053,000 

$

514,000 

$

66,000 

$

 -

$

 -

$

1,633,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

Capital expenditures

$

1,167,000 

$

213,000 

$

170,000 

$

105,000 

$

 -

$

1,655,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Transition

 

JDL

 

 

 

Intersegment

 

 

 

 

Suttle

 

Networks

 

Technologies

 

Other

 

Eliminations

 

Total

Six Months Ended June 30, 2014

 

 

 

 

 

 

 

 

 

 

 

 

Sales

$

31,888,000 

$

21,317,000 

$

5,202,000 

$

 -

$

 -

$

58,407,000 

Cost of sales

 

22,123,000 

 

11,224,000 

 

3,978,000 

 

 -

 

 -

 

37,325,000 

Gross profit

 

9,765,000 

 

10,093,000 

 

1,224,000 

 

 -

 

 -

 

21,082,000 

Selling, general and

 

 

 

 

 

 

 

 

 

 

 

 

 administrative expenses

 

6,496,000 

 

10,789,000 

 

1,405,000 

 

 -

 

 -

 

18,690,000 

Restructuring expense

 

 

 

238,000 

 

 

 

 

 

 

 

238,000 

Operating income (loss)

$

3,269,000 

$

(934,000)

$

(181,000)

$

 -

$

 -

$

2,154,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

Depreciation and amortization

$

608,000 

$

461,000 

$

74,000 

$

 -

$

 -

$

1,143,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

Capital expenditures

$

1,922,000 

$

359,000 

$

18,000 

$

196,000 

$

 -

$

2,495,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


Pensions (Tables)
v5.12.132.0
Pensions (Tables)
6 Months Ended
Jun. 30, 2015
Pensions [Abstract]  
Summary Of Components Of Net Periodic (Benefit) Cost

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Three Months Ended June 30

 

Six Months Ended June 30

 

 

 

2015

 

 

2014

 

 

2015

 

 

2014

Service cost

 

$

2,000 

 

$

2,000 

 

$

4,000 

 

$

3,000 

Interest cost

 

 

38,000 

 

 

40,000 

 

 

72,000 

 

 

79,000 

Expected return on assets

 

 

(50,000)

 

 

(52,000)

 

 

(95,000)

 

 

(101,000)

Net periodic pension benefit

 

$

(10,000)

 

$

(10,000)

 

$

(19,000)

 

$

(19,000)

 


Fair Value Measurements (Tables)
v5.12.132.0
Fair Value Measurements (Tables)
6 Months Ended
Jun. 30, 2015
Fair Value Measurements [Abstract]  
Schedule Of Financial Assets And Liabilities Measured At Fair Value

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

June 30, 2015

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Level 1

 

Level 2

 

Level 3

 

Total Fair Value

 

 

 

 

 

 

 

 

 

 

 

 

Cash equivalents:

 

 

 

 

 

 

 

 

 

 

 

Money Market funds

$

2,473,000 

 

$

 -

 

$

 -

 

$

2,473,000 

Certificates of deposit

 

 

 

 

 -

 

 

 

 

 

 -

Subtotal

 

2,473,000 

 

 

 -

 

 

 -

 

 

2,473,000 

 

 

 

 

 

 

 

 

 

 

 

 

Short-term investments:

 

 

 

 

 

 

 

 

 

 

 

Certificates of deposit

 

 -

 

 

962,000 

 

 

 -

 

 

962,000 

Corporate Notes/Bonds

 

 -

 

 

1,923,000 

 

 

 -

 

 

1,923,000 

Subtotal

 

 -

 

 

2,885,000 

 

 

 -

 

 

2,885,000 

 

 

 

 

 

 

 

 

 

 

 

 

Long-term investments:

 

 

 

 

 

 

 

 

 

 

 

Certificates of deposit

 

 -

 

 

5,022,000 

 

 

 -

 

 

5,022,000 

Corporate Notes/Bonds

 

 -

 

 

5,554,000 

 

 

 -

 

 

5,554,000 

Subtotal

 

 -

 

 

10,576,000 

 

 

 -

 

 

10,576,000 

 

 

 

 

 

 

 

 

 

 

 

 

Current Liabilities:

 

 

 

 

 

 

 

 

 

 

 

Accrued Consideration

 

 -

 

 

 -

 

 

(163,000)

 

 

(163,000)

Subtotal

 

 -

 

 

 -

 

 

(163,000)

 

 

(163,000)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

$

2,473,000 

 

$

13,461,000 

 

$

(163,000)

 

$

15,771,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

December 31, 2014

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Level 1

 

Level 2

 

Level 3

 

Total Fair Value

 

 

 

 

 

 

 

 

 

 

 

 

Cash equivalents:

 

 

 

 

 

 

 

 

 

 

 

Money Market funds

$

1,073,000 

 

$

 -

 

$

 -

 

$

1,073,000 

Subtotal

 

1,073,000 

 

 

 -

 

 

 -

 

 

1,073,000 

 

 

 

 

 

 

 

 

 

 

 

 

Short-term investments:

 

 

 

 

 

 

 

 

 

 

 

Certificates of deposit

 

 -

 

 

1,920,000 

 

 

 -

 

 

1,920,000 

Corporate Notes/Bonds

 

 -

 

 

2,683,000 

 

 

 -

 

 

2,683,000 

Subtotal

 

 -

 

 

4,603,000 

 

 

 -

 

 

4,603,000 

 

 

 

 

 

 

 

 

 

 

 

 

Long-term investments:

 

 

 

 

 

 

 

 

 

 

 

Certificates of deposit

 

 -

 

 

5,463,000 

 

 

 -

 

 

5,463,000 

Corporate Notes/Bonds

 

 -

 

 

6,077,000 

 

 

 -

 

 

6,077,000 

Subtotal

 

 -

 

 

11,540,000 

 

 

 -

 

 

11,540,000 

 

 

 

 

 

 

 

 

 

 

 

 

Total

$

1,073,000 

 

$

16,143,000 

 

$

 -

 

$

17,216,000 

 


Summary Of Significant Accounting Policies (Components Of Accumulated Other Comprehensive Income) (Details)
v5.12.132.0
Summary Of Significant Accounting Policies (Components Of Accumulated Other Comprehensive Income) (Details) (USD $)
Jun. 30, 2015
Dec. 31, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]    
Accumulated other comprehensive (loss) income, net of tax $ (698,238)us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax $ (695,158)us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax
Foreign Currency Translation [Member]    
Accumulated Other Comprehensive Income (Loss) [Line Items]    
Accumulated other comprehensive (loss) income, net of tax (2,632,000)us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AccumulatedTranslationAdjustmentMember
(2,605,000)us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AccumulatedTranslationAdjustmentMember
Unrealized Gain/(Loss) On Available-For-Sale Investments [Member]    
Accumulated Other Comprehensive Income (Loss) [Line Items]    
Accumulated other comprehensive (loss) income, net of tax 9,000us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember
(41,000)us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember
Pension Liability Adjustment [Member]    
Accumulated Other Comprehensive Income (Loss) [Line Items]    
Accumulated other comprehensive (loss) income, net of tax $ 1,925,000us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember
$ 1,951,000us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember

Cash Equivalents And Investments (Narrative) (Details)
v5.12.132.0
Cash Equivalents And Investments (Narrative) (Details) (USD $)
6 Months Ended
Jun. 30, 2015
Jun. 30, 2014
Cash Equivalents And Investments [Abstract]    
Gross realized gains (losses) $ 0us-gaap_AvailableForSaleSecuritiesGrossRealizedGainLossNet $ 0us-gaap_AvailableForSaleSecuritiesGrossRealizedGainLossNet

Cash Equivalents And Investments (Schedule Of Available-For-Sale Securities) (Details)
v5.12.132.0
Cash Equivalents And Investments (Schedule Of Available-For-Sale Securities) (Details) (USD $)
Jun. 30, 2015
Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]    
Amortized Cost $ 15,933,000us-gaap_AvailableForSaleSecuritiesAmortizedCost $ 17,264,000us-gaap_AvailableForSaleSecuritiesAmortizedCost
Gross Unrealized Gains 14,000us-gaap_AvailableForSaleSecuritiesAccumulatedGrossUnrealizedGainBeforeTax 7,000us-gaap_AvailableForSaleSecuritiesAccumulatedGrossUnrealizedGainBeforeTax
Gross Unrealized Losses (13,000)us-gaap_AvailableForSaleSecuritiesAccumulatedGrossUnrealizedLossBeforeTax (55,000)us-gaap_AvailableForSaleSecuritiesAccumulatedGrossUnrealizedLossBeforeTax
Fair Value 15,934,000us-gaap_AvailableForSaleSecuritiesDebtSecurities 17,216,000us-gaap_AvailableForSaleSecuritiesDebtSecurities
Cash Equivalents 2,473,000us-gaap_CashEquivalentsAtCarryingValue 1,073,000us-gaap_CashEquivalentsAtCarryingValue
Short-Term Investments 2,884,792us-gaap_ShortTermInvestments 4,602,717us-gaap_ShortTermInvestments
Long-Term Investments 10,576,393us-gaap_LongTermInvestments 11,540,261us-gaap_LongTermInvestments
Cash and Cash Equivalents [Member]    
Schedule of Available-for-sale Securities [Line Items]    
Amortized Cost 2,473,000us-gaap_AvailableForSaleSecuritiesAmortizedCost
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_CashAndCashEquivalentsMember
1,073,000us-gaap_AvailableForSaleSecuritiesAmortizedCost
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_CashAndCashEquivalentsMember
Fair Value 2,473,000us-gaap_AvailableForSaleSecuritiesDebtSecurities
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_CashAndCashEquivalentsMember
1,073,000us-gaap_AvailableForSaleSecuritiesDebtSecurities
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_CashAndCashEquivalentsMember
Cash Equivalents 2,473,000us-gaap_CashEquivalentsAtCarryingValue
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_CashAndCashEquivalentsMember
1,073,000us-gaap_CashEquivalentsAtCarryingValue
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_CashAndCashEquivalentsMember
Cash and Cash Equivalents [Member] | Money Market Funds [Member]    
Schedule of Available-for-sale Securities [Line Items]    
Amortized Cost 2,473,000us-gaap_AvailableForSaleSecuritiesAmortizedCost
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_CashAndCashEquivalentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_MoneyMarketFundsMember
1,073,000us-gaap_AvailableForSaleSecuritiesAmortizedCost
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_CashAndCashEquivalentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_MoneyMarketFundsMember
Fair Value 2,473,000us-gaap_AvailableForSaleSecuritiesDebtSecurities
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_CashAndCashEquivalentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_MoneyMarketFundsMember
1,073,000us-gaap_AvailableForSaleSecuritiesDebtSecurities
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_CashAndCashEquivalentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_MoneyMarketFundsMember
Cash Equivalents 2,473,000us-gaap_CashEquivalentsAtCarryingValue
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_CashAndCashEquivalentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_MoneyMarketFundsMember
1,073,000us-gaap_CashEquivalentsAtCarryingValue
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_CashAndCashEquivalentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_MoneyMarketFundsMember
Investments [Member]    
Schedule of Available-for-sale Securities [Line Items]    
Amortized Cost 13,460,000us-gaap_AvailableForSaleSecuritiesAmortizedCost
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
16,191,000us-gaap_AvailableForSaleSecuritiesAmortizedCost
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
Gross Unrealized Gains 14,000us-gaap_AvailableForSaleSecuritiesAccumulatedGrossUnrealizedGainBeforeTax
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
7,000us-gaap_AvailableForSaleSecuritiesAccumulatedGrossUnrealizedGainBeforeTax
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
Gross Unrealized Losses (13,000)us-gaap_AvailableForSaleSecuritiesAccumulatedGrossUnrealizedLossBeforeTax
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
(55,000)us-gaap_AvailableForSaleSecuritiesAccumulatedGrossUnrealizedLossBeforeTax
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
Fair Value 13,461,000us-gaap_AvailableForSaleSecuritiesDebtSecurities
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
16,143,000us-gaap_AvailableForSaleSecuritiesDebtSecurities
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
Short-Term Investments 2,885,000us-gaap_ShortTermInvestments
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
4,603,000us-gaap_ShortTermInvestments
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
Long-Term Investments 10,576,000us-gaap_LongTermInvestments
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
11,540,000us-gaap_LongTermInvestments
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
Investments [Member] | Certificates Of Deposit [Member]    
Schedule of Available-for-sale Securities [Line Items]    
Amortized Cost 5,973,000us-gaap_AvailableForSaleSecuritiesAmortizedCost
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_CertificatesOfDepositMember
7,414,000us-gaap_AvailableForSaleSecuritiesAmortizedCost
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_CertificatesOfDepositMember
Gross Unrealized Gains 12,000us-gaap_AvailableForSaleSecuritiesAccumulatedGrossUnrealizedGainBeforeTax
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_CertificatesOfDepositMember
1,000us-gaap_AvailableForSaleSecuritiesAccumulatedGrossUnrealizedGainBeforeTax
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_CertificatesOfDepositMember
Gross Unrealized Losses (1,000)us-gaap_AvailableForSaleSecuritiesAccumulatedGrossUnrealizedLossBeforeTax
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_CertificatesOfDepositMember
(32,000)us-gaap_AvailableForSaleSecuritiesAccumulatedGrossUnrealizedLossBeforeTax
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_CertificatesOfDepositMember
Fair Value 5,984,000us-gaap_AvailableForSaleSecuritiesDebtSecurities
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_CertificatesOfDepositMember
7,383,000us-gaap_AvailableForSaleSecuritiesDebtSecurities
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_CertificatesOfDepositMember
Short-Term Investments 962,000us-gaap_ShortTermInvestments
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_CertificatesOfDepositMember
1,920,000us-gaap_ShortTermInvestments
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_CertificatesOfDepositMember
Long-Term Investments 5,022,000us-gaap_LongTermInvestments
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_CertificatesOfDepositMember
5,463,000us-gaap_LongTermInvestments
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_CertificatesOfDepositMember
Investments [Member] | Corporate Notes/Bonds [Member]    
Schedule of Available-for-sale Securities [Line Items]    
Amortized Cost 7,487,000us-gaap_AvailableForSaleSecuritiesAmortizedCost
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= jcs_CorporateNotesAndBondsMember
8,777,000us-gaap_AvailableForSaleSecuritiesAmortizedCost
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= jcs_CorporateNotesAndBondsMember
Gross Unrealized Gains 2,000us-gaap_AvailableForSaleSecuritiesAccumulatedGrossUnrealizedGainBeforeTax
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= jcs_CorporateNotesAndBondsMember
6,000us-gaap_AvailableForSaleSecuritiesAccumulatedGrossUnrealizedGainBeforeTax
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= jcs_CorporateNotesAndBondsMember
Gross Unrealized Losses (12,000)us-gaap_AvailableForSaleSecuritiesAccumulatedGrossUnrealizedLossBeforeTax
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= jcs_CorporateNotesAndBondsMember
(23,000)us-gaap_AvailableForSaleSecuritiesAccumulatedGrossUnrealizedLossBeforeTax
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= jcs_CorporateNotesAndBondsMember
Fair Value 7,477,000us-gaap_AvailableForSaleSecuritiesDebtSecurities
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= jcs_CorporateNotesAndBondsMember
8,760,000us-gaap_AvailableForSaleSecuritiesDebtSecurities
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= jcs_CorporateNotesAndBondsMember
Short-Term Investments 1,923,000us-gaap_ShortTermInvestments
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= jcs_CorporateNotesAndBondsMember
2,683,000us-gaap_ShortTermInvestments
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= jcs_CorporateNotesAndBondsMember
Long-Term Investments $ 5,554,000us-gaap_LongTermInvestments
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= jcs_CorporateNotesAndBondsMember
$ 6,077,000us-gaap_LongTermInvestments
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= jcs_CorporateNotesAndBondsMember

Cash Equivalents And Investments (Schedule Of Estimated Fair Value Of Available-For-Sale Securities) (Details)
v5.12.132.0
Cash Equivalents And Investments (Schedule Of Estimated Fair Value Of Available-For-Sale Securities) (Details) (USD $)
Jun. 30, 2015
Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]    
Fair Value $ 15,934,000us-gaap_AvailableForSaleSecuritiesDebtSecurities $ 17,216,000us-gaap_AvailableForSaleSecuritiesDebtSecurities
Investments [Member]    
Schedule of Available-for-sale Securities [Line Items]    
Due within one year, Amortized Cost 2,884,000us-gaap_AvailableForSaleSecuritiesDebtMaturitiesNextRollingTwelveMonthsAmortizedCostBasis
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
 
Due after one year through five years, Amortized Cost 10,576,000us-gaap_AvailableForSaleSecuritiesDebtMaturitiesRollingYearTwoThroughFiveAmortizedCostBasis
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
 
Amortized Cost 13,460,000us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
 
Due within one year, Fair Value 2,885,000us-gaap_AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
 
Due after one year through five years, Fair Value 10,576,000us-gaap_AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
 
Fair Value $ 13,461,000us-gaap_AvailableForSaleSecuritiesDebtSecurities
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember
$ 16,143,000us-gaap_AvailableForSaleSecuritiesDebtSecurities
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_InvestmentsMember

Stock-Based Compensation (Narrative) (Details)
v5.12.132.0
Stock-Based Compensation (Narrative) (Details) (USD $)
6 Months Ended 0 Months Ended 12 Months Ended
Jun. 30, 2015
Jun. 30, 2014
May 21, 2015
Dec. 31, 2014
May 19, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Number of options outstanding 728,678us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber     540,404us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber  
Aggregate intrinsic value of options outstanding $ 51,000us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue        
Intrinsic value of all options exercised 10,000us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue        
Net cash proceeds from exercise of stock options 0us-gaap_EmployeeServiceShareBasedCompensationCashReceivedFromExerciseOfStockOptions 99,000us-gaap_EmployeeServiceShareBasedCompensationCashReceivedFromExerciseOfStockOptions      
Unrecognized compensation expense for awards 1,305,000us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions        
Recognition period for unrecognized compensation expense 2 years 2 months 12 days        
Excess tax benefits from exercise of stock options 85,000us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitRealizedFromExerciseOfStockOptions 75,000us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitRealizedFromExerciseOfStockOptions      
Share based compensation expense before income taxes 499,475us-gaap_AllocatedShareBasedCompensationExpense 240,485us-gaap_AllocatedShareBasedCompensationExpense      
Share based compensation expense after income taxes $ 325,000us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax $ 156,000us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax      
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 85.00%us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDiscountFromMarketPriceOfferingDate
/ us-gaap_PlanNameAxis
= jcs_EmployeeStockPurchasePlanMember
       
Shares available 112,689us-gaap_CommonStockCapitalSharesReservedForFutureIssuance
/ us-gaap_PlanNameAxis
= jcs_EmployeeStockPurchasePlanMember
       
2011 Executive Incentive Compensation Plan [Member]          
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Number of additional awards authorized     1,000,000us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized
/ us-gaap_PlanNameAxis
= jcs_TwoThousandElevenExecutiveIncentiveCompensationPlanMember
   
Number of awards authorized 2,000,000us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized
/ us-gaap_PlanNameAxis
= jcs_TwoThousandElevenExecutiveIncentiveCompensationPlanMember
  2,000,000us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized
/ us-gaap_PlanNameAxis
= jcs_TwoThousandElevenExecutiveIncentiveCompensationPlanMember
  1,000,000us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized
/ us-gaap_PlanNameAxis
= jcs_TwoThousandElevenExecutiveIncentiveCompensationPlanMember
Awards eligible for grant 1,055,332us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant
/ us-gaap_PlanNameAxis
= jcs_TwoThousandElevenExecutiveIncentiveCompensationPlanMember
       
Shares issued under Plan 104,455us-gaap_SharesIssued
/ us-gaap_PlanNameAxis
= jcs_TwoThousandElevenExecutiveIncentiveCompensationPlanMember
       
Number of options outstanding 840,213us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
/ us-gaap_PlanNameAxis
= jcs_TwoThousandElevenExecutiveIncentiveCompensationPlanMember
       
2011 Executive Incentive Compensation Plan [Member] | Share-based Compensation Award, Tranche One [Member]          
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Award vesting percentage 25.00%us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage
/ us-gaap_PlanNameAxis
= jcs_TwoThousandElevenExecutiveIncentiveCompensationPlanMember
/ us-gaap_VestingAxis
= us-gaap_ShareBasedCompensationAwardTrancheOneMember
       
Stock Option Plan For Directors [Member]          
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Number of options granted 0us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod
/ us-gaap_PlanNameAxis
= jcs_StockOptionPlanForDirectorsMember
    0us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod
/ us-gaap_PlanNameAxis
= jcs_StockOptionPlanForDirectorsMember
 
Award expiration period 10 years        
1992 Stock Plan [Member]          
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Shares available 22,008us-gaap_CommonStockCapitalSharesReservedForFutureIssuance
/ us-gaap_PlanNameAxis
= jcs_NineteenNinetyTwoStockPlanMember
       
Number of options granted 0us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod
/ us-gaap_PlanNameAxis
= jcs_NineteenNinetyTwoStockPlanMember
       
Deferred stock awards granted 0us-gaap_DeferredCompensationArrangementWithIndividualSharesIssued
/ us-gaap_PlanNameAxis
= jcs_NineteenNinetyTwoStockPlanMember
       
Key Employees [Member] | 2011 Executive Incentive Compensation Plan [Member]          
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Deferred stock awards granted 100,017us-gaap_DeferredCompensationArrangementWithIndividualSharesIssued
/ us-gaap_PlanNameAxis
= jcs_TwoThousandElevenExecutiveIncentiveCompensationPlanMember
/ us-gaap_TitleOfIndividualAxis
= jcs_KeyEmployeesMember
       
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 248,258us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod
/ us-gaap_PlanNameAxis
= jcs_TwoThousandElevenExecutiveIncentiveCompensationPlanMember
/ us-gaap_TitleOfIndividualAxis
= jcs_KeyExecutiveEmployeesMember
       
Award expiration period 7 years        
Deferred Stock [Member]          
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Awards granted 100,017us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
/ us-gaap_AwardTypeAxis
= us-gaap_PerformanceSharesMember
       
Restricted Stock Units (RSUs) [Member]          
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Awards granted 21,432us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
/ us-gaap_AwardTypeAxis
= us-gaap_RestrictedStockUnitsRSUMember
       

Stock-Based Compensation (Schedule Of Changes In Number Of Outstanding Stock Options Under Director Plan And Stock Plan) (Details)
v5.12.132.0
Stock-Based Compensation (Schedule Of Changes In Number Of Outstanding Stock Options Under Director Plan And Stock Plan) (Details) (USD $)
6 Months Ended 12 Months Ended
Jun. 30, 2015
Dec. 31, 2014
Stock-Based Compensation [Abstract]    
Options, Outstanding 540,404us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber  
Options, Awarded 248,258us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross  
Options, Exercised (12,000)us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised  
Options, Forfeited (47,984)us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod  
Options, Outstanding 728,678us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber 540,404us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
Options, Exercisable 297,439us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber  
Options, Expected to vest 728,678us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber  
Weighted average exercise price per share, Outstanding $ 11.90us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice  
Weighted average exercise price per share, Awarded $ 11.31us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice  
Weighted average exercise price per share, Exercised $ 11.05us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice  
Weighted average exercise price per share, Forfeited $ 12.10us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice  
Weighted average exercise price per share, Outstanding $ 11.71us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice $ 11.90us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
Weighted average exercise price per share, Exercisable $ 11.73us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice  
Weighted average exercise price per share, Expected to vest $ 11.71us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice  
Options, Outstanding - Weighted average remaining contractual term 5 years 4 months 24 days 5 years 1 month 17 days
Options, Exercisable - Weighted average remaining contractual term 4 years 1 month 2 days  
Options, Expected to vest - Weighted average remaining contractual term 5 years 4 months 24 days  

Stock-Based Compensation (Schedule Of Changes In The Number Of Deferred Stock Shares Under The Stock Plan And Incentive Plan) (Details)
v5.12.132.0
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 $)
6 Months Ended
Jun. 30, 2015
Deferred Stock [Member]
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Shares, Outstanding 161,314us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber
/ us-gaap_AwardTypeAxis
= us-gaap_PerformanceSharesMember
Shares, Granted 100,017us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
/ us-gaap_AwardTypeAxis
= us-gaap_PerformanceSharesMember
Shares, Vested (16,940)us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod
/ us-gaap_AwardTypeAxis
= us-gaap_PerformanceSharesMember
Shares, Forfeited (5,991)us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod
/ us-gaap_AwardTypeAxis
= us-gaap_PerformanceSharesMember
Shares, Outstanding 238,400us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber
/ us-gaap_AwardTypeAxis
= us-gaap_PerformanceSharesMember
Weighted Average Grant Date Fair Value, Outstanding $ 10.87us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
/ us-gaap_AwardTypeAxis
= us-gaap_PerformanceSharesMember
Weighted Average Grant Date Fair Value, Granted $ 11.59us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
/ us-gaap_AwardTypeAxis
= us-gaap_PerformanceSharesMember
Weighted Average Grant Date Fair Value, Vested $ 12.52us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue
/ us-gaap_AwardTypeAxis
= us-gaap_PerformanceSharesMember
Weighted Average Grant Date Fair Value, Forfeited $ 10.26us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue
/ us-gaap_AwardTypeAxis
= us-gaap_PerformanceSharesMember
Weighted Average Grant Date Fair Value, Outstanding $ 11.07us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
/ us-gaap_AwardTypeAxis
= us-gaap_PerformanceSharesMember

Stock-Based Compensation (Schedule Of Changes In Restricted Stock Units Outstanding) (Details)
v5.12.132.0
Stock-Based Compensation (Schedule Of Changes In Restricted Stock Units Outstanding) (Details) (Restricted Stock Units (RSUs) [Member], USD $)
6 Months Ended
Jun. 30, 2015
Restricted Stock Units (RSUs) [Member]
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Shares, Outstanding 39,151us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber
/ us-gaap_AwardTypeAxis
= us-gaap_RestrictedStockUnitsRSUMember
Shares, Granted 21,432us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
/ us-gaap_AwardTypeAxis
= us-gaap_RestrictedStockUnitsRSUMember
Shares, Vested (26,304)us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod
/ us-gaap_AwardTypeAxis
= us-gaap_RestrictedStockUnitsRSUMember
Shares, Outstanding 34,279us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber
/ us-gaap_AwardTypeAxis
= us-gaap_RestrictedStockUnitsRSUMember
Weighted Average Grant Date Fair Value, Outstanding $ 10.67us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
/ us-gaap_AwardTypeAxis
= us-gaap_RestrictedStockUnitsRSUMember
Weighted Average Grant Date Fair Value, Granted $ 11.06us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
/ us-gaap_AwardTypeAxis
= us-gaap_RestrictedStockUnitsRSUMember
Weighted Average Grant Date Fair Value, Vested $ 10.01us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue
/ us-gaap_AwardTypeAxis
= us-gaap_RestrictedStockUnitsRSUMember
Weighted Average Grant Date Fair Value, Outstanding $ 11.42us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
/ us-gaap_AwardTypeAxis
= us-gaap_RestrictedStockUnitsRSUMember

Inventories (Schedule Of Inventories) (Details)
v5.12.132.0
Inventories (Schedule Of Inventories) (Details) (USD $)
Jun. 30, 2015
Dec. 31, 2014
Inventories [Abstract]    
Finished goods $ 16,249,000us-gaap_InventoryFinishedGoods $ 19,208,000us-gaap_InventoryFinishedGoods
Raw and processed materials 13,072,000us-gaap_InventoryWorkInProcessAndRawMaterials 11,902,000us-gaap_InventoryWorkInProcessAndRawMaterials
Total $ 29,320,866us-gaap_InventoryNet $ 31,109,653us-gaap_InventoryNet

Acquisition (Narrative) (Details)
v5.12.132.0
Acquisition (Narrative) (Details) (USD $)
0 Months Ended
Jun. 01, 2015
Jun. 30, 2015
Jun. 01, 2015
Business Acquisition [Line Items]      
Goodwill   $ 1,455,784us-gaap_Goodwill  
Twisted Technologies, Inc. [Member]      
Business Acquisition [Line Items]      
Total purchase price of acquired entity 1,454,000us-gaap_BusinessCombinationConsiderationTransferred1
/ us-gaap_BusinessAcquisitionAxis
= jcs_TwistedTechnologiesInc.Member
   
Cash acquired in acquisition 83,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents
/ us-gaap_BusinessAcquisitionAxis
= jcs_TwistedTechnologiesInc.Member
  83,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents
/ us-gaap_BusinessAcquisitionAxis
= jcs_TwistedTechnologiesInc.Member
Business acquisition, initial cash consideration paid 1,000,000us-gaap_PaymentsToAcquireBusinessesGross
/ us-gaap_BusinessAcquisitionAxis
= jcs_TwistedTechnologiesInc.Member
   
Business acquisition, deferred consideration 300,000us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred
/ us-gaap_BusinessAcquisitionAxis
= jcs_TwistedTechnologiesInc.Member
   
Business acquisition, working capital adjustment (9,000)jcs_BusinessAcquisitionCostOfAcquiredEntityWorkingCapitalAdjustment
/ us-gaap_BusinessAcquisitionAxis
= jcs_TwistedTechnologiesInc.Member
  (9,000)jcs_BusinessAcquisitionCostOfAcquiredEntityWorkingCapitalAdjustment
/ us-gaap_BusinessAcquisitionAxis
= jcs_TwistedTechnologiesInc.Member
Contingent consideration at fair value 163,000us-gaap_BusinessCombinationContingentConsiderationLiability
/ us-gaap_BusinessAcquisitionAxis
= jcs_TwistedTechnologiesInc.Member
463,000us-gaap_BusinessCombinationContingentConsiderationLiability
/ us-gaap_BusinessAcquisitionAxis
= jcs_TwistedTechnologiesInc.Member
163,000us-gaap_BusinessCombinationContingentConsiderationLiability
/ us-gaap_BusinessAcquisitionAxis
= jcs_TwistedTechnologiesInc.Member
Business acquisition, fair value of assets acquired and liabilities assumed   1,582,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet
/ us-gaap_BusinessAcquisitionAxis
= jcs_TwistedTechnologiesInc.Member
 
Goodwill   1,456,000us-gaap_Goodwill
/ us-gaap_BusinessAcquisitionAxis
= jcs_TwistedTechnologiesInc.Member
 
Business acquisition, liabilities   $ 128,000us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities
/ us-gaap_BusinessAcquisitionAxis
= jcs_TwistedTechnologiesInc.Member
 

Goodwill And Intangible Assets (Narrative) (Details)
v5.12.132.0
Goodwill And Intangible Assets (Narrative) (Details) (USD $)
In Thousands, unless otherwise specified
6 Months Ended
Jun. 30, 2015
Jun. 30, 2014
Goodwill And Intangible Assets [Abstract]    
Amortization expense $ 50us-gaap_AmortizationOfIntangibleAssets $ 54us-gaap_AmortizationOfIntangibleAssets

Goodwill And Intangible Assets (Schedule Of Changes In Carrying Value Of Goodwill) (Details)
v5.12.132.0
Goodwill And Intangible Assets (Schedule Of Changes In Carrying Value Of Goodwill) (Details) (USD $)
6 Months Ended
Jun. 30, 2015
Goodwill And Intangible Assets [Abstract]  
Goodwill acquired $ 1,456,000us-gaap_GoodwillAcquiredDuringPeriod
Goodwill, ending balance 1,455,784us-gaap_Goodwill
Gross goodwill 1,456,000us-gaap_GoodwillGross
Balance at June 30, 2015 $ 1,455,784us-gaap_Goodwill

Goodwill And Intangible Assets (Schedule Of Finite-Lived Intangible Assets) (Details)
v5.12.132.0
Goodwill And Intangible Assets (Schedule Of Finite-Lived Intangible Assets) (Details) (USD $)
Jun. 30, 2015
Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount $ 811,000us-gaap_FiniteLivedIntangibleAssetsGross $ 811,000us-gaap_FiniteLivedIntangibleAssetsGross
Accumulated Amortization (402,000)us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization (346,000)us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization
Foreign Currency Translation (31,000)jcs_FiniteLivedIntangibleAssetsForeignCurrencyTranslation (41,000)jcs_FiniteLivedIntangibleAssetsForeignCurrencyTranslation
Net 378,000us-gaap_FiniteLivedIntangibleAssetsNet 424,000us-gaap_FiniteLivedIntangibleAssetsNet
Trademarks [Member]    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 91,000us-gaap_FiniteLivedIntangibleAssetsGross
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_TrademarksMember
91,000us-gaap_FiniteLivedIntangibleAssetsGross
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_TrademarksMember
Accumulated Amortization (45,000)us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_TrademarksMember
(38,000)us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_TrademarksMember
Foreign Currency Translation (3,000)jcs_FiniteLivedIntangibleAssetsForeignCurrencyTranslation
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_TrademarksMember
(4,000)jcs_FiniteLivedIntangibleAssetsForeignCurrencyTranslation
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_TrademarksMember
Net 43,000us-gaap_FiniteLivedIntangibleAssetsNet
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_TrademarksMember
49,000us-gaap_FiniteLivedIntangibleAssetsNet
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_TrademarksMember
Customer Relationships [Member]    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 491,000us-gaap_FiniteLivedIntangibleAssetsGross
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_CustomerRelationshipsMember
491,000us-gaap_FiniteLivedIntangibleAssetsGross
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_CustomerRelationshipsMember
Accumulated Amortization (185,000)us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_CustomerRelationshipsMember
(159,000)us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_CustomerRelationshipsMember
Foreign Currency Translation (19,000)jcs_FiniteLivedIntangibleAssetsForeignCurrencyTranslation
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_CustomerRelationshipsMember
(26,000)jcs_FiniteLivedIntangibleAssetsForeignCurrencyTranslation
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_CustomerRelationshipsMember
Net 287,000us-gaap_FiniteLivedIntangibleAssetsNet
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_CustomerRelationshipsMember
306,000us-gaap_FiniteLivedIntangibleAssetsNet
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_CustomerRelationshipsMember
Technology [Member]    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 229,000us-gaap_FiniteLivedIntangibleAssetsGross
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_UnpatentedTechnologyMember
229,000us-gaap_FiniteLivedIntangibleAssetsGross
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_UnpatentedTechnologyMember
Accumulated Amortization (172,000)us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_UnpatentedTechnologyMember
(149,000)us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_UnpatentedTechnologyMember
Foreign Currency Translation (9,000)jcs_FiniteLivedIntangibleAssetsForeignCurrencyTranslation
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_UnpatentedTechnologyMember
(11,000)jcs_FiniteLivedIntangibleAssetsForeignCurrencyTranslation
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_UnpatentedTechnologyMember
Net $ 48,000us-gaap_FiniteLivedIntangibleAssetsNet
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_UnpatentedTechnologyMember
$ 69,000us-gaap_FiniteLivedIntangibleAssetsNet
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_UnpatentedTechnologyMember

Goodwill And Intangible Assets (Schedule Of Estimated Future Amortization Expense) (Details)
v5.12.132.0
Goodwill And Intangible Assets (Schedule Of Estimated Future Amortization Expense) (Details) (USD $)
Jun. 30, 2015
Goodwill And Intangible Assets [Abstract]  
2015 $ 51,000us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear
2016 83,000us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo
2017 58,000us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree
2018 53,000us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour
2019 $ 46,000us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive

Warranty (Details)
v5.12.132.0
Warranty (Details) (USD $)
In Thousands, unless otherwise specified
6 Months Ended
Jun. 30, 2015
Jun. 30, 2014
Warranty [Abstract]    
Product Warranty Period 5 years  
Beginning Balance $ 434us-gaap_ProductWarrantyAccrual $ 564us-gaap_ProductWarrantyAccrual
Amounts charged to expense 174us-gaap_ProductWarrantyAccrualPreexistingIncreaseDecrease (10)us-gaap_ProductWarrantyAccrualPreexistingIncreaseDecrease
Actual warranty costs paid (50)us-gaap_ProductWarrantyAccrualPayments (60)us-gaap_ProductWarrantyAccrualPayments
Ending balance $ 558us-gaap_ProductWarrantyAccrual $ 494us-gaap_ProductWarrantyAccrual

Debt (Details)
v5.12.132.0
Debt (Details) (USD $)
6 Months Ended
Jun. 30, 2015
Jun. 30, 2014
Mortgage [Member]    
Debt Instrument [Line Items]    
Interest rate 6.83%us-gaap_DebtInstrumentInterestRateStatedPercentage
/ us-gaap_LongtermDebtTypeAxis
= us-gaap_MortgagesMember
 
Maturity date Mar. 01, 2016  
Outstanding balance on the mortgage $ 370,000us-gaap_LongTermDebt
/ us-gaap_LongtermDebtTypeAxis
= us-gaap_MortgagesMember
 
Line of Credit [Member]    
Debt Instrument [Line Items]    
Line of credit, maximum borrowing capacity 10,000,000us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity
/ us-gaap_CreditFacilityAxis
= us-gaap_LineOfCreditMember
 
Line of credit, amount outstanding 3,100,000us-gaap_LineOfCredit
/ us-gaap_CreditFacilityAxis
= us-gaap_LineOfCreditMember
0us-gaap_LineOfCredit
/ us-gaap_CreditFacilityAxis
= us-gaap_LineOfCreditMember
Line of credit, remaining borrowing capacity $ 6,900,000us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity
/ us-gaap_CreditFacilityAxis
= us-gaap_LineOfCreditMember
 
Line of credit facility, interest rate at period end 1.90%us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd
/ us-gaap_CreditFacilityAxis
= us-gaap_LineOfCreditMember
 
Line of credit, expiration date Oct. 31, 2016  
Line of Credit [Member] | LIBOR [Member]    
Debt Instrument [Line Items]    
Line of credit, basis spread on variable rate 1.75%us-gaap_DebtInstrumentBasisSpreadOnVariableRate1
/ us-gaap_CreditFacilityAxis
= us-gaap_LineOfCreditMember
/ us-gaap_VariableRateAxis
= us-gaap_LondonInterbankOfferedRateLIBORMember
 

Income Taxes (Details)
v5.12.132.0
Income Taxes (Details) (USD $)
6 Months Ended
Jun. 30, 2015
Jun. 30, 2014
Income Taxes [Abstract]    
Uncertain tax benefit positions that would reduce the effective income tax rate if recognized $ 77,000us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate  
Effective income tax rate 30.00%us-gaap_EffectiveIncomeTaxRateContinuingOperations 35.50%us-gaap_EffectiveIncomeTaxRateContinuingOperations
Federal tax rate 35.00%us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate  
Increase in income tax rate due to the effect of foreign operations 2.20%us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential  
Dividends declared not paid $ 1,455,216us-gaap_DividendsPayableCurrentAndNoncurrent $ 1,419,807us-gaap_DividendsPayableCurrentAndNoncurrent

Segment Information (Narrative) (Details)
v5.12.132.0
Segment Information (Narrative) (Details)
6 Months Ended
Jun. 30, 2015
segment
Segment Information [Abstract]  
Number of segments 3us-gaap_NumberOfOperatingSegments

Segment Information (Schedule Of Segment Information) (Details)
v5.12.132.0
Segment Information (Schedule Of Segment Information) (Details) (USD $)
3 Months Ended 6 Months Ended
Jun. 30, 2015
Jun. 30, 2014
Jun. 30, 2015
Jun. 30, 2014
Dec. 31, 2014
Segment Reporting Information [Line Items]          
Sales $ 28,197,661us-gaap_SalesRevenueNet $ 33,208,977us-gaap_SalesRevenueNet $ 47,742,597us-gaap_SalesRevenueNet $ 58,407,383us-gaap_SalesRevenueNet  
Cost of sales 19,658,792us-gaap_CostOfRevenue 21,115,209us-gaap_CostOfRevenue 34,316,789us-gaap_CostOfRevenue 37,325,598us-gaap_CostOfRevenue  
Gross profit 8,539,000us-gaap_GrossProfit 12,094,000us-gaap_GrossProfit 13,426,000us-gaap_GrossProfit 21,082,000us-gaap_GrossProfit  
Selling, general and administrative expenses 10,256,538us-gaap_SellingGeneralAndAdministrativeExpense 9,688,247us-gaap_SellingGeneralAndAdministrativeExpense 20,834,714us-gaap_SellingGeneralAndAdministrativeExpense 18,690,358us-gaap_SellingGeneralAndAdministrativeExpense  
Restructuring expense 0us-gaap_RestructuringCharges   0us-gaap_RestructuringCharges 237,838us-gaap_RestructuringCharges  
Operating (loss) income (1,717,669)us-gaap_OperatingIncomeLoss 2,405,521us-gaap_OperatingIncomeLoss (7,408,906)us-gaap_OperatingIncomeLoss 2,153,589us-gaap_OperatingIncomeLoss  
Depreciation and amortization 851,000us-gaap_DepreciationDepletionAndAmortization 583,000us-gaap_DepreciationDepletionAndAmortization 1,633,260us-gaap_DepreciationDepletionAndAmortization 1,143,272us-gaap_DepreciationDepletionAndAmortization  
Capital expenditures 802,000us-gaap_PaymentsToAcquirePropertyPlantAndEquipment 1,672,000us-gaap_PaymentsToAcquirePropertyPlantAndEquipment 1,655,000us-gaap_PaymentsToAcquirePropertyPlantAndEquipment 2,495,000us-gaap_PaymentsToAcquirePropertyPlantAndEquipment  
Assets 97,571,032us-gaap_Assets 103,799,000us-gaap_Assets 97,571,032us-gaap_Assets 103,799,000us-gaap_Assets 100,286,235us-gaap_Assets
Intersegment Eliminations [Member]          
Segment Reporting Information [Line Items]          
Sales (223,000)us-gaap_SalesRevenueNet
/ us-gaap_ConsolidationItemsAxis
= us-gaap_IntersegmentEliminationMember
  (223,000)us-gaap_SalesRevenueNet
/ us-gaap_ConsolidationItemsAxis
= us-gaap_IntersegmentEliminationMember
   
Gross profit (223,000)us-gaap_GrossProfit
/ us-gaap_ConsolidationItemsAxis
= us-gaap_IntersegmentEliminationMember
  (223,000)us-gaap_GrossProfit
/ us-gaap_ConsolidationItemsAxis
= us-gaap_IntersegmentEliminationMember
   
Selling, general and administrative expenses (223,000)us-gaap_SellingGeneralAndAdministrativeExpense
/ us-gaap_ConsolidationItemsAxis
= us-gaap_IntersegmentEliminationMember
  (223,000)us-gaap_SellingGeneralAndAdministrativeExpense
/ us-gaap_ConsolidationItemsAxis
= us-gaap_IntersegmentEliminationMember
   
Suttle [Member]          
Segment Reporting Information [Line Items]          
Sales 11,788,000us-gaap_SalesRevenueNet
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
19,006,000us-gaap_SalesRevenueNet
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
22,378,000us-gaap_SalesRevenueNet
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
31,888,000us-gaap_SalesRevenueNet
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
 
Cost of sales 9,533,000us-gaap_CostOfRevenue
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
12,731,000us-gaap_CostOfRevenue
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
18,682,000us-gaap_CostOfRevenue
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
22,123,000us-gaap_CostOfRevenue
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
 
Gross profit 2,255,000us-gaap_GrossProfit
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
6,275,000us-gaap_GrossProfit
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
3,696,000us-gaap_GrossProfit
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
9,765,000us-gaap_GrossProfit
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
 
Selling, general and administrative expenses 3,504,000us-gaap_SellingGeneralAndAdministrativeExpense
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
3,358,000us-gaap_SellingGeneralAndAdministrativeExpense
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
7,810,000us-gaap_SellingGeneralAndAdministrativeExpense
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
6,496,000us-gaap_SellingGeneralAndAdministrativeExpense
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
 
Operating (loss) income (1,249,000)us-gaap_OperatingIncomeLoss
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
2,917,000us-gaap_OperatingIncomeLoss
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
(4,114,000)us-gaap_OperatingIncomeLoss
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
3,269,000us-gaap_OperatingIncomeLoss
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
 
Depreciation and amortization 546,000us-gaap_DepreciationDepletionAndAmortization
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
315,000us-gaap_DepreciationDepletionAndAmortization
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
1,053,000us-gaap_DepreciationDepletionAndAmortization
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
608,000us-gaap_DepreciationDepletionAndAmortization
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
 
Capital expenditures 518,000us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
1,295,000us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
1,167,000us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
1,922,000us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
 
Assets 41,872,000us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
38,304,000us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
41,872,000us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
38,304,000us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_SuttleMember
 
Transition Networks [Member]          
Segment Reporting Information [Line Items]          
Sales 11,915,000us-gaap_SalesRevenueNet
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
11,567,000us-gaap_SalesRevenueNet
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
20,005,000us-gaap_SalesRevenueNet
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
21,317,000us-gaap_SalesRevenueNet
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
 
Cost of sales 6,508,000us-gaap_CostOfRevenue
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
6,182,000us-gaap_CostOfRevenue
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
11,193,000us-gaap_CostOfRevenue
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
11,224,000us-gaap_CostOfRevenue
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
 
Gross profit 5,407,000us-gaap_GrossProfit
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
5,385,000us-gaap_GrossProfit
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
8,812,000us-gaap_GrossProfit
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
10,093,000us-gaap_GrossProfit
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
 
Selling, general and administrative expenses 5,920,000us-gaap_SellingGeneralAndAdministrativeExpense
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
5,609,000us-gaap_SellingGeneralAndAdministrativeExpense
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
11,382,000us-gaap_SellingGeneralAndAdministrativeExpense
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
10,789,000us-gaap_SellingGeneralAndAdministrativeExpense
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
 
Restructuring expense       238,000us-gaap_RestructuringCharges
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
 
Operating (loss) income (513,000)us-gaap_OperatingIncomeLoss
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
(224,000)us-gaap_OperatingIncomeLoss
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
(2,570,000)us-gaap_OperatingIncomeLoss
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
(934,000)us-gaap_OperatingIncomeLoss
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
 
Depreciation and amortization 267,000us-gaap_DepreciationDepletionAndAmortization
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
231,000us-gaap_DepreciationDepletionAndAmortization
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
514,000us-gaap_DepreciationDepletionAndAmortization
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
461,000us-gaap_DepreciationDepletionAndAmortization
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
 
Capital expenditures 127,000us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
251,000us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
213,000us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
359,000us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
 
Assets 26,674,000us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
27,507,000us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
26,674,000us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
27,507,000us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_TransitionNetworksMember
 
JDL Technologies [Member]          
Segment Reporting Information [Line Items]          
Sales 4,718,000us-gaap_SalesRevenueNet
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
2,636,000us-gaap_SalesRevenueNet
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
5,583,000us-gaap_SalesRevenueNet
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
5,202,000us-gaap_SalesRevenueNet
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
 
Cost of sales 3,618,000us-gaap_CostOfRevenue
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
2,202,000us-gaap_CostOfRevenue
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
4,442,000us-gaap_CostOfRevenue
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
3,978,000us-gaap_CostOfRevenue
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
 
Gross profit 1,100,000us-gaap_GrossProfit
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
434,000us-gaap_GrossProfit
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
1,141,000us-gaap_GrossProfit
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
1,224,000us-gaap_GrossProfit
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
 
Selling, general and administrative expenses 1,056,000us-gaap_SellingGeneralAndAdministrativeExpense
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
721,000us-gaap_SellingGeneralAndAdministrativeExpense
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
1,866,000us-gaap_SellingGeneralAndAdministrativeExpense
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
1,405,000us-gaap_SellingGeneralAndAdministrativeExpense
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
 
Operating (loss) income 44,000us-gaap_OperatingIncomeLoss
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
(287,000)us-gaap_OperatingIncomeLoss
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
(725,000)us-gaap_OperatingIncomeLoss
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
(181,000)us-gaap_OperatingIncomeLoss
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
 
Depreciation and amortization 38,000us-gaap_DepreciationDepletionAndAmortization
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
37,000us-gaap_DepreciationDepletionAndAmortization
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
66,000us-gaap_DepreciationDepletionAndAmortization
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
74,000us-gaap_DepreciationDepletionAndAmortization
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
 
Capital expenditures 127,000us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
8,000us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
170,000us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
18,000us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
 
Assets 4,212,000us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
3,520,000us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
4,212,000us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
3,520,000us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= jcs_JdlTechnologiesMember
 
Other [Member]          
Segment Reporting Information [Line Items]          
Capital expenditures 30,000us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_AllOtherSegmentsMember
118,000us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_AllOtherSegmentsMember
105,000us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_AllOtherSegmentsMember
196,000us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_AllOtherSegmentsMember
 
Assets $ 24,813,000us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_AllOtherSegmentsMember
$ 34,468,000us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_AllOtherSegmentsMember
$ 24,813,000us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_AllOtherSegmentsMember
$ 34,468,000us-gaap_Assets
/ us-gaap_StatementBusinessSegmentsAxis
= us-gaap_AllOtherSegmentsMember
 

Pensions (Summary Of Components Of Net Periodic (Benefit) Cost) (Details)
v5.12.132.0
Pensions (Summary Of Components Of Net Periodic (Benefit) Cost) (Details) (USD $)
In Thousands, unless otherwise specified
3 Months Ended 6 Months Ended
Jun. 30, 2015
Jun. 30, 2014
Jun. 30, 2015
Jun. 30, 2014
Pensions [Abstract]        
Service cost $ 2us-gaap_DefinedBenefitPlanServiceCost $ 2us-gaap_DefinedBenefitPlanServiceCost $ 4us-gaap_DefinedBenefitPlanServiceCost $ 3us-gaap_DefinedBenefitPlanServiceCost
Interest cost 38us-gaap_DefinedBenefitPlanInterestCost 40us-gaap_DefinedBenefitPlanInterestCost 72us-gaap_DefinedBenefitPlanInterestCost 79us-gaap_DefinedBenefitPlanInterestCost
Expected return on plan assets (50)us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets (52)us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets (95)us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets (101)us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets
Net periodic pension benefit $ (10)us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost $ (10)us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost $ (19)us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost $ (19)us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost

Net Income (Loss) Per Share (Details)
v5.12.132.0
Net Income (Loss) Per Share (Details)
3 Months Ended 6 Months Ended
Jun. 30, 2015
Jun. 30, 2014
Jun. 30, 2015
Jun. 30, 2014
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 0us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements 23,118us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements 0us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements 23,297us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements
Stock Compensation Plan [Member]        
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 0us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements
/ us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis
= us-gaap_StockCompensationPlanMember
  0us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements
/ us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis
= us-gaap_StockCompensationPlanMember
 
Shares not included in the computation of diluted earnings per share 488,371us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
/ us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis
= us-gaap_StockCompensationPlanMember
202,897us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
/ us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis
= us-gaap_StockCompensationPlanMember
488,371us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
/ us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis
= us-gaap_StockCompensationPlanMember
202,897us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
/ us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis
= us-gaap_StockCompensationPlanMember
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 205,010us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
/ us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis
= us-gaap_PerformanceSharesMember
171,544us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
/ us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis
= us-gaap_PerformanceSharesMember
205,010us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
/ us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis
= us-gaap_PerformanceSharesMember
171,544us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
/ us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis
= us-gaap_PerformanceSharesMember

Fair Value Measurements (Schedule Of Financial Assets And Liabilities Measured At Fair Value) (Details)
v5.12.132.0
Fair Value Measurements (Schedule Of Financial Assets And Liabilities Measured At Fair Value) (Details) (USD $)
Jun. 30, 2015
Dec. 31, 2014
Jun. 01, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Cash equivalents $ 2,473,000us-gaap_CashAndCashEquivalentsFairValueDisclosure $ 1,073,000us-gaap_CashAndCashEquivalentsFairValueDisclosure  
Current Liabilities, fair value (163,000)us-gaap_AccruedLiabilitiesFairValueDisclosure    
Assets (Liabilities) Net, fair value 15,771,000us-gaap_FairValueNetAssetLiability 17,216,000us-gaap_FairValueNetAssetLiability  
Fair Value, Inputs, Level 1 [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Cash equivalents 2,473,000us-gaap_CashAndCashEquivalentsFairValueDisclosure
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
1,073,000us-gaap_CashAndCashEquivalentsFairValueDisclosure
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
 
Assets (Liabilities) Net, fair value 2,473,000us-gaap_FairValueNetAssetLiability
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
1,073,000us-gaap_FairValueNetAssetLiability
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
 
Fair Value, Inputs, Level 2 [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Assets (Liabilities) Net, fair value 13,461,000us-gaap_FairValueNetAssetLiability
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
16,143,000us-gaap_FairValueNetAssetLiability
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
 
Fair Value, Inputs, Level 3 [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Current Liabilities, fair value (163,000)us-gaap_AccruedLiabilitiesFairValueDisclosure
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
   
Assets (Liabilities) Net, fair value (163,000)us-gaap_FairValueNetAssetLiability
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
   
Money Market Funds [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Cash equivalents 2,473,000us-gaap_CashAndCashEquivalentsFairValueDisclosure
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_MoneyMarketFundsMember
1,073,000us-gaap_CashAndCashEquivalentsFairValueDisclosure
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_MoneyMarketFundsMember
 
Money Market Funds [Member] | Fair Value, Inputs, Level 1 [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Cash equivalents 2,473,000us-gaap_CashAndCashEquivalentsFairValueDisclosure
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_MoneyMarketFundsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
1,073,000us-gaap_CashAndCashEquivalentsFairValueDisclosure
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_MoneyMarketFundsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel1Member
 
Accrued Consideration [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Current Liabilities, fair value (163,000)us-gaap_AccruedLiabilitiesFairValueDisclosure
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= jcs_AccruedConsiderationMember
   
Accrued Consideration [Member] | Fair Value, Inputs, Level 3 [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Current Liabilities, fair value (163,000)us-gaap_AccruedLiabilitiesFairValueDisclosure
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= jcs_AccruedConsiderationMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel3Member
   
Short-Term Investments [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investments 2,885,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_ShortTermInvestmentsMember
4,603,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_ShortTermInvestmentsMember
 
Short-Term Investments [Member] | Fair Value, Inputs, Level 2 [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investments 2,885,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_ShortTermInvestmentsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
4,603,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_ShortTermInvestmentsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
 
Short-Term Investments [Member] | Certificates Of Deposit [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investments 962,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_ShortTermInvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_CertificatesOfDepositMember
1,920,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_ShortTermInvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_CertificatesOfDepositMember
 
Short-Term Investments [Member] | Certificates Of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investments 962,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_ShortTermInvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_CertificatesOfDepositMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
1,920,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_ShortTermInvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_CertificatesOfDepositMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
 
Short-Term Investments [Member] | Corporate Notes/Bonds [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investments 1,923,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_ShortTermInvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= jcs_CorporateNotesAndBondsMember
2,683,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_ShortTermInvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= jcs_CorporateNotesAndBondsMember
 
Short-Term Investments [Member] | Corporate Notes/Bonds [Member] | Fair Value, Inputs, Level 2 [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investments 1,923,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_ShortTermInvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= jcs_CorporateNotesAndBondsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
2,683,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= us-gaap_ShortTermInvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= jcs_CorporateNotesAndBondsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
 
Long-Term Investments [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investments 10,576,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= jcs_LongTermInvestmentsMember
11,540,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= jcs_LongTermInvestmentsMember
 
Long-Term Investments [Member] | Fair Value, Inputs, Level 2 [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investments 10,576,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= jcs_LongTermInvestmentsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
11,540,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= jcs_LongTermInvestmentsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
 
Long-Term Investments [Member] | Certificates Of Deposit [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investments 5,022,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= jcs_LongTermInvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_CertificatesOfDepositMember
5,463,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= jcs_LongTermInvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_CertificatesOfDepositMember
 
Long-Term Investments [Member] | Certificates Of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investments 5,022,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= jcs_LongTermInvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_CertificatesOfDepositMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
5,463,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= jcs_LongTermInvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= us-gaap_CertificatesOfDepositMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
 
Long-Term Investments [Member] | Corporate Notes/Bonds [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investments 5,554,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= jcs_LongTermInvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= jcs_CorporateNotesAndBondsMember
6,077,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= jcs_LongTermInvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= jcs_CorporateNotesAndBondsMember
 
Long-Term Investments [Member] | Corporate Notes/Bonds [Member] | Fair Value, Inputs, Level 2 [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investments 5,554,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= jcs_LongTermInvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= jcs_CorporateNotesAndBondsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
6,077,000us-gaap_InvestmentsFairValueDisclosure
/ jcs_AdditionalInvestmentInformationAxis
= jcs_LongTermInvestmentsMember
/ us-gaap_EligibleItemOrGroupForFairValueOptionAxis
= jcs_CorporateNotesAndBondsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
 
Twisted Technologies, Inc. [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Contingent consideration at fair value $ 463,000us-gaap_BusinessCombinationContingentConsiderationLiability
/ us-gaap_BusinessAcquisitionAxis
= jcs_TwistedTechnologiesInc.Member
  $ 163,000us-gaap_BusinessCombinationContingentConsiderationLiability
/ us-gaap_BusinessAcquisitionAxis
= jcs_TwistedTechnologiesInc.Member

Restructuring Charges (Details)
v5.12.132.0
Restructuring Charges (Details) (USD $)
3 Months Ended 6 Months Ended
Jun. 30, 2015
Jun. 30, 2015
Jun. 30, 2014
Restructuring Charges [Abstract]      
Restructuring expense $ 0us-gaap_RestructuringCharges $ 0us-gaap_RestructuringCharges $ 237,838us-gaap_RestructuringCharges

Subsequent Events (Details)
v5.12.132.0
Subsequent Events (Details) (Line of Credit [Member], USD $)
6 Months Ended 1 Months Ended
Jun. 30, 2015
Aug. 06, 2015
Debt Instrument [Line Items]    
Line of credit, maximum borrowing capacity 10,000,000us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity  
LIBOR [Member]
   
Debt Instrument [Line Items]    
Line of credit, basis spread on variable rate 1.75%us-gaap_DebtInstrumentBasisSpreadOnVariableRate1
/ us-gaap_CreditFacilityAxis
= us-gaap_LineOfCreditMember
/ us-gaap_VariableRateAxis
= us-gaap_LondonInterbankOfferedRateLIBORMember
 
LIBOR [Member] | Subsequent Event [Member]
   
Debt Instrument [Line Items]    
Line of credit, basis spread on variable rate   1.50%us-gaap_DebtInstrumentBasisSpreadOnVariableRate1
/ us-gaap_CreditFacilityAxis
= us-gaap_LineOfCreditMember
/ us-gaap_SubsequentEventTypeAxis
= us-gaap_SubsequentEventMember
/ us-gaap_VariableRateAxis
= us-gaap_LondonInterbankOfferedRateLIBORMember