Document And Entity Information

Document And Entity Information	9 Months Ended
Document And Entity Information	Sep. 30, 2015	Nov. 01, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
Document Fiscal Period Focus	Q3
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		8,754,214dei_EntityCommonStockSharesOutstanding

Condensed Consolidated Balance Sheets

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2015	Dec. 31, 2014
CURRENT ASSETS:
Cash and cash equivalents	$ 8,027,641	$ 13,736,857
Investments	2,685,691us-gaap_ShortTermInvestments	4,602,717us-gaap_ShortTermInvestments
Trade accounts receivable, less allowance for doubtful accounts of $172,000 and $22,000, respectively	23,027,072us-gaap_AccountsReceivableNetCurrent	13,839,662us-gaap_AccountsReceivableNetCurrent
Inventories	25,920,573us-gaap_InventoryNet	31,109,653us-gaap_InventoryNet
Prepaid income taxes	3,782,802us-gaap_PrepaidTaxes	2,317,688us-gaap_PrepaidTaxes
Other current assets	1,676,224us-gaap_OtherAssetsCurrent	1,050,000us-gaap_OtherAssetsCurrent
Deferred income taxes	3,102,412us-gaap_DeferredTaxAssetsNetCurrent	3,249,164us-gaap_DeferredTaxAssetsNetCurrent
TOTAL CURRENT ASSETS	68,222,415us-gaap_AssetsCurrent	69,905,741us-gaap_AssetsCurrent
PROPERTY, PLANT AND EQUIPMENT, net	17,577,043us-gaap_PropertyPlantAndEquipmentNet	18,153,152us-gaap_PropertyPlantAndEquipmentNet
OTHER ASSETS:
Investments	10,056,996us-gaap_LongTermInvestments	11,540,261us-gaap_LongTermInvestments
Goodwill	1,462,503us-gaap_Goodwill
Funded pension assets	129,542	172,405
Other assets	1,162,471	514,676
TOTAL OTHER ASSETS	12,811,512us-gaap_OtherAssetsNoncurrent	12,227,342us-gaap_OtherAssetsNoncurrent
TOTAL ASSETS	98,610,970us-gaap_Assets	100,286,235us-gaap_Assets
CURRENT LIABILITIES:
Current portion of long-term debt	238,024us-gaap_LongTermDebtCurrent	524,220us-gaap_LongTermDebtCurrent
Line of credit borrowings	3,900,000us-gaap_LinesOfCreditCurrent
Accounts payable	7,208,659us-gaap_AccountsPayableCurrent	5,180,631us-gaap_AccountsPayableCurrent
Accrued compensation and benefits	3,429,443	3,696,930
Accrued consideration	434,286jcs_AccruedConsideration
Other accrued liabilities	2,163,991us-gaap_OtherAccruedLiabilitiesCurrent	2,146,582us-gaap_OtherAccruedLiabilitiesCurrent
Dividends payable	1,464,332us-gaap_DividendsPayableCurrent	1,446,498us-gaap_DividendsPayableCurrent
TOTAL CURRENT LIABILITIES	18,838,735us-gaap_LiabilitiesCurrent	12,994,861us-gaap_LiabilitiesCurrent
LONG TERM LIABILITIES:
Uncertain tax positions	135,930	77,279
Deferred income taxes	631,819	1,089,994
Long term debt - mortgage payable		103,603us-gaap_SecuredLongTermDebt
TOTAL LONG-TERM LIABILITIES	767,749us-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; 8,747,201 and 8,654,756 shares issued and outstanding, respectively	437,360us-gaap_CommonStockValue	432,738us-gaap_CommonStockValue
Additional paid-in capital	39,971,442us-gaap_AdditionalPaidInCapital	38,593,230us-gaap_AdditionalPaidInCapital
Retained earnings	39,437,485	47,689,688
Accumulated other comprehensive loss	(841,801)	(695,158)
TOTAL STOCKHOLDERS' EQUITY	79,004,486us-gaap_StockholdersEquity	86,020,498us-gaap_StockholdersEquity
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 98,610,970	$ 100,286,235

Condensed Consolidated Balance Sheets (Parenthetical)

Condensed Consolidated Balance Sheets (Parenthetical) (USD $) In Thousands, except Share data, unless otherwise specified	Sep. 30, 2015	Dec. 31, 2014
Condensed Consolidated Balance Sheets [Abstract]
Trade accounts receivable, allowance for doubtful accounts	$ 172	$ 22
Preferred stock, par value	$ 1.00	$ 1.00
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	$ 0.05	$ 0.05
Common stock, shares authorized	30,000,000us-gaap_CommonStockSharesAuthorized	30,000,000us-gaap_CommonStockSharesAuthorized
Common stock, shares issued	8,747,201us-gaap_CommonStockSharesIssued	8,654,756us-gaap_CommonStockSharesIssued
Common stock, shares outstanding	8,747,201us-gaap_CommonStockSharesOutstanding	8,654,756us-gaap_CommonStockSharesOutstanding

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

Condensed Consolidated Statements Of Income (Loss) And Comprehensive Income (Loss) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Condensed Consolidated Statements Of Income (Loss) And Comprehensive Income (Loss) [Abstract]
Sales	$ 32,246,166us-gaap_SalesRevenueNet	$ 33,433,924us-gaap_SalesRevenueNet	$ 79,988,763us-gaap_SalesRevenueNet	$ 91,841,307us-gaap_SalesRevenueNet
Costs and expenses:
Cost of sales	21,822,331us-gaap_CostOfRevenue	21,421,424us-gaap_CostOfRevenue	56,139,121us-gaap_CostOfRevenue	58,747,022us-gaap_CostOfRevenue
Selling, general and administrative expenses	9,992,444	9,354,599	30,827,158	28,044,957
Restructuring expense	0us-gaap_RestructuringCharges		0us-gaap_RestructuringCharges	237,838us-gaap_RestructuringCharges
Total costs and expenses	31,814,775us-gaap_CostsAndExpenses	30,776,023us-gaap_CostsAndExpenses	86,966,279us-gaap_CostsAndExpenses	87,029,817us-gaap_CostsAndExpenses
Operating income (loss)	431,391us-gaap_OperatingIncomeLoss	2,657,901us-gaap_OperatingIncomeLoss	(6,977,516)us-gaap_OperatingIncomeLoss	4,811,490us-gaap_OperatingIncomeLoss
Other income (expenses):
Investment and other income	105,700	62,843	172,555	96,867
Gain (loss) on sale of assets	5,035us-gaap_GainLossOnDispositionOfAssets	30,331us-gaap_GainLossOnDispositionOfAssets	9,408us-gaap_GainLossOnDispositionOfAssets	(105,799)us-gaap_GainLossOnDispositionOfAssets
Interest and other expense	(27,828)us-gaap_InterestAndDebtExpense	(17,467)us-gaap_InterestAndDebtExpense	(102,090)us-gaap_InterestAndDebtExpense	(58,513)us-gaap_InterestAndDebtExpense
Other income (expense), net	82,907us-gaap_NonoperatingIncomeExpense	75,707us-gaap_NonoperatingIncomeExpense	79,873us-gaap_NonoperatingIncomeExpense	(67,445)us-gaap_NonoperatingIncomeExpense
Income (loss) from operations before income taxes	514,298	2,733,608	(6,897,643)	4,744,045
Income tax (benefit) expense	(769,656)us-gaap_IncomeTaxExpenseBenefit	1,038,707us-gaap_IncomeTaxExpenseBenefit	(2,989,951)us-gaap_IncomeTaxExpenseBenefit	1,752,243us-gaap_IncomeTaxExpenseBenefit
Net income (loss)	1,283,954us-gaap_NetIncomeLoss	1,694,901us-gaap_NetIncomeLoss	(3,907,692)us-gaap_NetIncomeLoss	2,991,802us-gaap_NetIncomeLoss
Other comprehensive loss, net of tax:
Additional minimum pension liability adjustments	(11,985)	(76,971)	(38,783)	(255,761)
Unrealized (loss)/gain on available-for-sale securities	(1,010)	(31,999)	48,916	(46,609)
Foreign currency translation adjustment	(130,569)	(225,050)	(156,776)	(142,506)
Total other comprehensive loss	(143,564)	(334,020)	(146,643)	(444,876)
Comprehensive income (loss)	$ 1,140,390us-gaap_ComprehensiveIncomeNetOfTax	$ 1,360,881us-gaap_ComprehensiveIncomeNetOfTax	$ (4,054,335)us-gaap_ComprehensiveIncomeNetOfTax	$ 2,546,926us-gaap_ComprehensiveIncomeNetOfTax
Basic net income (loss) per share:	$ 0.15us-gaap_EarningsPerShareBasic	$ 0.20us-gaap_EarningsPerShareBasic	$ (0.45)us-gaap_EarningsPerShareBasic	$ 0.35us-gaap_EarningsPerShareBasic
Diluted net income (loss) per share:	$ 0.15us-gaap_EarningsPerShareDiluted	$ 0.20us-gaap_EarningsPerShareDiluted	$ (0.45)us-gaap_EarningsPerShareDiluted	$ 0.35us-gaap_EarningsPerShareDiluted
Weighted Average Basic Shares Outstanding	8,707,564	8,641,853	8,692,154	8,609,835
Weighted Average Dilutive Shares Outstanding	8,743,179	8,663,142	8,692,154	8,631,985
Dividends declared per share	$ 0.16	$ 0.16	$ 0.48	$ 0.48

Condensed Consolidated Statements Of Changes In Stockholders' Equity

Condensed Consolidated Statements Of Changes In Stockholders' Equity (USD $)	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss [Member]	Total
BALANCE at Dec. 31, 2014	$ 432,738	$ 38,593,230	$ 47,689,688	$ (695,158)	$ 86,020,498us-gaap_StockholdersEquity
BALANCE, Shares at Dec. 31, 2014	8,654,756
Net loss			(3,907,692)		(3,907,692)us-gaap_NetIncomeLoss
Issuance of common stock under Employee Stock Purchase Plan	678	146,208			146,886
Issuance of common stock under Employee Stock Purchase Plan, Shares	13,567
Issuance of common stock to Employee Stock Ownership Plan	1,882	393,338			395,220
Issuance of common stock to Employee Stock Ownership Plan, Shares	37,640
Issuance of common stock under Non-Employee Stock Option Plan	600	121,920			122,520
Issuance of common stock under Non-Employee Stock Option Plan, Shares	12,000
Issuance of common stock under Executive Stock Plan	2,263	0			2,263
Issuance of common stock under Executive Stock Plan, Shares	45,254
Tax benefit from stock based payments		87,842			87,842
Share-based compensation		701,204			701,204
Purchase of common stock	(801)	(72,300)	(105,961)		(179,062)
Purchase of common stock, Shares	(16,016)
Shareholder dividends			(4,238,550)		(4,238,550)us-gaap_Dividends
Other comprehensive loss				(146,643)	(146,643)
BALANCE at Sep. 30, 2015	$ 437,360	$ 39,971,442	$ 39,437,485	$ (841,801)	$ 79,004,486us-gaap_StockholdersEquity
BALANCE, Shares at Sep. 30, 2015	8,747,201

Condensed Consolidated Statements Of Cash Flows

Condensed Consolidated Statements Of Cash Flows (USD $)	9 Months Ended
Condensed Consolidated Statements Of Cash Flows (USD $)	Sep. 30, 2015	Sep. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (3,907,692)us-gaap_NetIncomeLoss	$ 2,991,802us-gaap_NetIncomeLoss
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	2,476,244	1,756,792
Share based compensation	701,204us-gaap_ShareBasedCompensation	518,682us-gaap_ShareBasedCompensation
Deferred taxes	(311,424)us-gaap_DeferredIncomeTaxExpenseBenefit	538,335us-gaap_DeferredIncomeTaxExpenseBenefit
Change in fair value of acquisition-related contingent consideration	(28,574)
(Gain) loss on sale of assets	(9,408)us-gaap_GainLossOnDispositionOfAssets	105,799us-gaap_GainLossOnDispositionOfAssets
Excess tax benefit from share-based payments	(87,842)	(67,194)
Changes in assets and liabilities:
Trade receivables	(9,155,151)	6,279,960
Inventories	5,177,573us-gaap_IncreaseDecreaseInInventories	(1,979,772)us-gaap_IncreaseDecreaseInInventories
Prepaid income taxes	(1,465,114)us-gaap_IncreaseDecreaseInPrepaidTaxes	443,330us-gaap_IncreaseDecreaseInPrepaidTaxes
Other assets	(1,363,057)	(69,651)
Accounts payable	1,865,964	1,061,120
Accrued compensation and benefits	130,096	(201,385)
Other accrued liabilities	(27,998)	(106,111)
Income taxes payable	146,493	(14,585)
Other	(58,295)	(86,662)
Net cash (used in) provided by operating activities	(5,916,981)	11,170,460
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(1,782,717)	(3,987,901)
Purchases of investments		(11,059,893)us-gaap_PaymentsToAcquireInvestments
Acquisition of business, net of cash acquired	(917,363)
Proceeds from the sale of fixed assets	56,471	48,299
Proceeds from the sale of investments	3,449,207	4,980,000
Net cash provided by (used in) investing activities	805,598	(10,019,495)
CASH FLOWS FROM FINANCING ACTIVITIES:
Borrowings against line of credit	3,900,000us-gaap_ProceedsFromLinesOfCredit
Cash dividends paid	(4,220,716)us-gaap_PaymentsOfDividends	(4,186,764)us-gaap_PaymentsOfDividends
Mortgage principal payments	(389,799)us-gaap_RepaymentsOfSecuredDebt	(364,135)us-gaap_RepaymentsOfSecuredDebt
Proceeds from issuance of common stock, net of shares withheld	92,607	221,292
Excess tax benefit from stock-based payments	87,842	67,194
Payment of contingent consideration related to acquisition		(565,647)
Purchase of common stock		(16,675)
Net cash used in financing activities	(530,066)	(4,844,735)
EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH	(67,767)	(34,417)
NET DECREASE IN CASH AND CASH EQUIVALENTS	(5,709,216)	(3,728,187)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	13,736,857	20,059,120
CASH AND CASH EQUIVALENTS AT END OF PERIOD	8,027,641	16,330,933
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Income taxes (refunded) paid	(1,447,021)us-gaap_IncomeTaxesPaidNet	752,787us-gaap_IncomeTaxesPaidNet
Interest paid	34,503us-gaap_InterestPaid	58,513us-gaap_InterestPaid
Dividends declared not paid	1,464,332	1,433,115
Capital expenditures in accounts payable	91,808	83,102
Acquisition costs in accrued consideration	$ 434,286

Summary Of Significant Accounting Policies

9 Months Ended

Sep. 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 September 30, 2015 and the related condensed consolidated statements of income (loss) and comprehensive income (loss), and the condensed consolidated statements of cash flows for the periods ended September 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 September 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 September 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:



		September 30		December 31
		2015		2014
Foreign currency translation	$	(2,763,000)	$	(2,605,000)
Unrealized gain/(loss) on available-for-sale investments		8,000		(41,000)
Pension liability adjustment		1,913,000		1,951,000
	$	(842,000)	$	(695,000)

- Definition

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

+ References+ Details

Cash Equivalents And Investments

9 Months Ended

Sep. 30, 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 September 30, 2015 and December 31, 2014:



September 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	$	2,222,000	$	-	$	-	$	2,222,000	$	2,222,000	$		$
Subtotal		2,222,000		-		-		2,222,000		2,222,000		-		-

Investments:
Certificates of deposit		5,972,000		10,000		(3,000)		5,979,000		-		962,000		5,017,000
Corporate Notes/Bonds		6,770,000		1,000		(7,000)		6,764,000		-		1,724,000		5,040,000
Subtotal		12,742,000		11,000		(10,000)		12,743,000		-		2,686,000		10,057,000


Total	$	14,964,000	$	11,000	$	(10,000)	$	14,965,000	$	2,222,000	$	2,686,000	$	10,057,000



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

As part of the Company’s amended credit agreement with Wells Fargo Bank, the Company has pledged $5.0 million in long term investments against the line of credit. The Company tests for other-than-temporary losses on a quarterly basis and has considered the unrealized losses shown above to be temporary in nature. The Company intends to hold these investments until it can recover the full principal amount and has the ability to do so based on its other sources of liquidity. The Company expects these recoveries to occur prior to the contractual maturities. All unrealized losses as of September 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 September 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 September 30, 2015:



	Amortized Cost		Estimated Market Value

Due within one year	$	2,685,000	$	2,686,000
Due after one year through five years		10,057,000		10,057,000
	$	12,742,000	$	12,743,000

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

- Definition

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

+ References

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+ Details

Stock-Based Compensation

9 Months Ended

Sep. 30, 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 September 30, 2015. The ESPP is considered compensatory under current Internal Revenue Service rules. At September 30, 2015, after giving effect to the shares issued as of that date, 107,916 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 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 September 30, 2015, 106,465 shares have been issued under the 2011 Incentive Plan, 842,082 shares are subject to currently outstanding options, deferred stock awards, and unvested restricted stock units, and 1,051,453 shares are eligible for grant under future awards.

Stock Option Plan for Directors

Shares of common stock are reserved for issuance to non-employee directors under options granted by the Company prior to 2011 under its Stock Option Plan for Non-Employee Directors (the “Director Plan”). Under the Director Plan nonqualified stock options to acquire shares of common stock were automatically granted to each non-employee director concurrent with annual meetings of shareholders in 2010 and earlier years, with the exercise price of options granted being the fair market value of the common stock on the date of the respective shareholder meetings. Options granted under the Director Plan expire 10 years from date of grant. No options were granted under the Director Plan in 2014 or 2015. The 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 limitations in the Stock Plan. The Company amended the Stock Plan in 2011 to prohibit future stock options or other equity awards.

At September 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 September 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	(53,522)		12.19
Outstanding – September 30, 2015	723,140		11.70	5.14

Exercisable at September 30, 2015	297,439	$	11.73	3.84
Expected to vest September 30, 2015	723,140		11.70	5.14

The aggregate intrinsic value of all options (the amount by which the market price of the stock on the last day of the period exceeded the market price of the stock on the date of grant) outstanding at September 30, 2015 was $0. The intrinsic value of all options exercised during the nine months ended September 30, 2015 was $10,000. Net cash proceeds from the exercise of all stock options were $0 and $99,000 for the nine months ended September 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 September 30, 2015:



		Weighted Average
		Grant Date
	Shares	Fair Value
Outstanding – December 31, 2014	161,314	$	10.87
Granted	101,517		11.57
Vested	(17,940)		12.45
Forfeited	(22,571)		10.63
Outstanding – September 30, 2015	222,320		11.08

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 September 30, 2015:



		Weighted Average
		Grant Date
	Shares	Fair Value
Outstanding – December 31, 2014	39,151	$	10.67
Granted	20,979		11.06
Issued	(27,314)		10.08
Forfeited	-		-
Outstanding – September 30, 2015	32,816		11.41

Compensation Expense

Share-based compensation expense recognized for the nine-month period ended September 30, 2015 was $701,000 before income taxes and $456,000 after income taxes. Share-based compensation expense recognized for the nine-month period ended September 30, 2014 was $519,000 before income taxes and $337,000 after income taxes. Unrecognized compensation expense for the Company’s plans was $928,000 at September 30, 2015 and is expected to be recognized over a weighted-average period of 2.3 years. Excess tax benefits from the exercise of stock options and issuance of stock included in financing cash flows for the nine month periods ended September 30, 2015 and 2014 were $88,000 and $67,000, respectively. Share-based compensation expense is recorded as a part of selling, general and administrative expenses.

- Definition

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

+ References+ Details

Inventories

9 Months Ended

Sep. 30, 2015

Inventories [Abstract]

Inventories

NOTE 4 - INVENTORIES

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



	September 30		December 31
	2015		2014
Finished goods	$	15,688,000	$	19,208,000
Raw and processed materials		10,233,000		11,902,000
	$	25,921,000	$	31,110,000

- Definition

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

+ References+ Details

Acquisition

Acquisition	9 Months Ended
Acquisition	Sep. 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 was $1,463,000, 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, 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 September 30, 2015, the Company had estimated liabilities of $434,000 related to these outstanding deferred and contingent consideration payments. The assets and liabilities of Twisted Technologies were recorded in the consolidated balance sheet within the JDL Technologies segment at September 30, 2015. The purchase price allocation was based on estimates of the fair value of assets acquired and liabilities assumed and included total assets of $1,591,000, including goodwill of $1,463,000, and total liabilities of $128,000. The entire goodwill balance is deductible for tax purposes. The pro forma impact of Twisted Technologies was not significant to the Company’s results for the three and nine months ended September 30, 2015.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

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+ Details

Goodwill And Intangible Assets

9 Months Ended

Sep. 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 nine months ended September 30, 2015 by segment are as follows:



	JDL

January 1, 2015	$	-

Goodwill acquired		1,463,000

September 30, 2015	$	1,463,000

Gross goodwill		1,463,000
Accumulated impairment loss
Balance at September 30, 2015	$	1,463,000

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



	September 30, 2015
	Gross Carrying Amount	Accumulated Amortization	Foreign Currency Translation	Net

Trademarks	91,000	(46,000)	(6,000)	39,000
Customer relationships	491,000	(190,000)	(36,000)	265,000
Technology	229,000	(177,000)	(17,000)	35,000
	811,000	(413,000)	(59,000)	339,000



	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 $76,000 and $81,000 for the nine-month periods ended September 30, 2015 and 2014, respectively. The amortization expense is included in selling, general and administrative expenses. At September 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	$	25,000
2016		83,000
2017		58,000
2018		53,000
2019		46,000

- Definition

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

+ References+ Details

Warranty

9 Months Ended

Sep. 30, 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 nine-month periods ended September 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		193,000		9,000
Actual warranty costs paid		(73,000)		(97,000)
Ending balance	$	554,000	$	476,000

Contingencies

Contingencies	9 Months Ended
Contingencies	Sep. 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.

- Definition

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

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+ Details

Debt

Debt	9 Months Ended
Debt	Sep. 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 $238,000 at September 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 $3,900,000 in outstanding borrowings against the line of credit at September 30, 2015 and no borrowings at September 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 September 30, 2015 was $6,100,000. Interest on borrowings on the credit line is at LIBOR plus 1.75% (1.7% at September 30, 2015). The credit agreement expires October 31, 2016 and is secured by assets of the Company. The Company has pledged $5.0 million in long term investments against the line of credit. Our credit agreement contains financial covenants including tangible net worth minimums and a minimum cash balance. The Company was in compliance with its financial covenants at September 30, 2015.

Income Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 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 September 30, 2015 there was $220,000 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 2012-2014 remain open to examination by the Internal Revenue Service and the years 2011-2014 remain open to examination by various state tax departments. The tax years from 2012-2014 remain open in Costa Rica. The Company’s effective income tax rate was 43.3% for the first nine 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, provisions for interest charges for uncertain income tax positions and the net impact of research and development credits. The Company recorded an income tax benefit of approximately $1.1 million in the third quarter related to research and development credits for the amended periods of 2011 to 2013 as well as the 2014 tax year. This resulted in a (210.1%) and 15.7% impact on the effective tax rate for the three and nine months ended September 30, 2015, respectively. This was offset by tax return to provision adjustments of $205,000 which resulted in a 39.9% and (3.0%) impact on the effective tax rate for the three and nine months ended September 30, 2015, respectively. During the third quarter of 2015, the Company recorded a reserve for uncertain tax positions related to federal and state research and development credits. 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 1.7% for the nine months ended September 30, 2015. The Company's effective income tax rate for the nine months ended September 30, 2014 was 36.9%, 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.

- Definition

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

+ References+ Details

Segment Information

9 Months Ended

Sep. 30, 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 nine-month periods ended September 30, 2015 and 2014 is as follows:



				Transition		JDL				Intersegment
		Suttle		Networks		Technologies		Other		Eliminations		Total
Three Months Ended September 30, 2015
Sales	$	15,091,000	$	12,354,000	$	4,982,000	$	-	$	(181,000)	$	32,246,000
Cost of sales		12,000,000		6,616,000		3,206,000		-		-		21,822,000
Gross profit		3,091,000		5,738,000		1,776,000		-		(181,000)		10,424,000
Selling, general and
administrative expenses		3,870,000		5,448,000		856,000		-		(181,000)		9,993,000
Operating (loss) income	$	(779,000)	$	290,000	$	920,000	$	-	$	-	$	431,000

Depreciation and amortization	$	539,000	$	264,000	$	39,000	$	-	$	-	$	842,000

Capital expenditures	$	67,000	$	34,000	$	16,000	$	10,000	$	-	$	127,000

Assets	$	41,588,000	$	27,176,000	$	6,792,000	$	23,055,000	$	-	$	98,611,000



				Transition		JDL				Intersegment
		Suttle		Networks		Technologies		Other		Eliminations		Total
Three Months Ended September 30, 2014
Sales	$	19,938,000	$	11,272,000	$	2,224,000	$	-	$	-	$	33,434,000
Cost of sales		13,470,000		6,283,000		1,668,000		-		-		21,421,000
Gross profit		6,468,000		4,989,000		556,000		-		-		12,013,000
Selling, general and
administrative expenses		3,644,000		5,032,000		679,000		-		-		9,355,000
Restructuring expense				-								-
Operating income (loss)	$	2,824,000	$	(43,000)	$	(123,000)	$	-	$	-	$	2,658,000

Depreciation and amortization	$	332,000	$	243,000	$	39,000	$	-	$	-	$	614,000

Capital expenditures	$	1,263,000	$	88,000	$	5,000	$	169,000	$	-	$	1,525,000

Assets	$	39,398,000	$	26,653,000	$	2,764,000	$	33,762,000	$	-	$	102,577,000



				Transition		JDL				Intersegment
		Suttle		Networks		Technologies		Other		Eliminations		Total
Nine Months Ended September 30, 2015
Sales	$	37,469,000	$	32,359,000	$	10,565,000	$	-	$	(404,000)	$	79,989,000
Cost of sales		30,682,000		17,809,000		7,648,000		-		-		56,139,000
Gross profit		6,787,000		14,550,000		2,917,000		-		(404,000)		23,850,000
Selling, general and
administrative expenses		11,680,000		16,830,000		2,722,000		-		(404,000)		30,828,000
Operating (loss) income	$	(4,893,000)	$	(2,280,000)	$	195,000	$	-	$	-	$	(6,978,000)

Depreciation and amortization	$	1,592,000	$	778,000	$	106,000	$	-	$	-	$	2,476,000

Capital expenditures	$	1,235,000	$	247,000	$	187,000	$	114,000	$	-	$	1,783,000



				Transition		JDL				Intersegment
		Suttle		Networks		Technologies		Other		Eliminations		Total
Nine Months Ended September 30, 2014
Sales	$	51,826,000	$	32,589,000	$	7,426,000	$	-	$	-	$	91,841,000
Cost of sales		35,594,000		17,508,000		5,645,000		-		-		58,747,000
Gross profit		16,232,000		15,081,000		1,781,000		-		-		33,094,000
Selling, general and
administrative expenses		10,139,000		15,821,000		2,085,000		-		-		28,045,000
Restructuring expense				238,000								238,000
Operating income (loss)	$	6,093,000	$	(978,000)	$	(304,000)	$	-	$	-	$	4,811,000

Depreciation and amortization	$	940,000	$	704,000	$	113,000	$	-	$	-	$	1,757,000

Capital expenditures	$	3,128,000	$	453,000	$	23,000	$	384,000	$	-	$	3,988,000

- Definition

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

+ References

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+ Details

Pensions

9 Months Ended

Sep. 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 nine-months ended September 30, 2015 and 2014 were:



	Three Months Ended September 30				Nine Months Ended September 30
		2015		2014		2015		2014
Service cost	$	2,000	$	1,000	$	6,000	$	4,000
Interest cost		33,000		34,000		105,000		113,000
Expected return on assets		(43,000)		(44,000)		(138,000)		(145,000)
Net periodic pension benefit	$	(8,000)	$	(9,000)	$	(27,000)	$	(28,000)

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References+ Details

Net Income (Loss) Per Share

Net Income (Loss) Per Share	9 Months Ended
Net Income (Loss) Per Share	Sep. 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 a dilutive effect of 35,615 and 0 shares for the three and nine-month periods ended September 30, 2015. The dilutive effect of stock options for the three and nine-month periods ended September 30, 2014 was 23,118 shares and 22,150 shares, respectively. The Company calculates the dilutive effect of outstanding options using the treasury stock method. Options totaling 723,140 were excluded from the calculation of diluted earnings per share for the three months ended September 30, 2015 because the exercise price was greater than the average market price of common stock during the period and deferred stock awards totaling 192,061 shares would not have been included for the three month period because of unmet performance conditions. Due to the net losses in the first nine-months of 2015, there was no dilutive impact from stock options or unvested shares. Options totaling 625,812 would have been excluded from the calculation of diluted earnings per share for nine months ended September 30, 2015, because the exercise price was greater than the average market price of common stock during the period and deferred stock awards totaling 192,061 shares would not have been included for the nine-months ended September 30, 2015 because of unmet performance conditions. Options totaling 155,014 were excluded from the calculation of diluted earnings per share for the three and nine months ended September 30, 2014 because the exercise price was greater than the average market price of common stock during the period and deferred stock awards totaling 241,623 shares were not included for the three and nine month period ended September 30, 2014 because of unmet performance conditions.

- Definition

The entire disclosure for earnings per share.

+ References+ Details

Fair Value Measurements

9 Months Ended

Sep. 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 September 30, 2015 and December 31, 2014, are summarized below:



		September 30, 2015

	Level 1		Level 2		Level 3		Total Fair Value

Cash equivalents:
Money Market funds	$	2,222,000	$	-	$	-	$	2,222,000
Certificates of deposit				-				-
Subtotal		2,222,000		-		-		2,222,000

Short-term investments:
Certificates of deposit		-		962,000		-		962,000
Corporate Notes/Bonds		-		1,724,000		-		1,724,000
Subtotal		-		2,686,000		-		2,686,000

Long-term investments:
Certificates of deposit		-		5,017,000		-		5,017,000
Corporate Notes/Bonds		-		5,040,000		-		5,040,000
Subtotal		-		10,057,000		-		10,057,000

Current Liabilities:
Accrued Consideration		-		-		(134,000)		(134,000)
Subtotal		-		-		(134,000)		(134,000)


Total	$	2,222,000	$	12,743,000	$	(134,000)	$	14,831,000



		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 September 30, 2015 was $134,000, 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. The change in the estimated contingent consideration during the nine months ended September 30, 2015 resulted in a gain of $29,000 included in operating income. The gains were the result of a change in future assumptions related to the contingent consideration.

We record transfers between levels of the fair value hierarchy, if necessary, at the end of the reporting period. There were no transfers between levels during the nine months ended September 30, 2015.

- Definition

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

+ References+ Details

Restructuring Charges

Restructuring Charges	9 Months Ended
Restructuring Charges	Sep. 30, 2015
Restructuring Charges [Abstract]
Restructuring Charges	NOTE 15 – RESTRUCTURING CHARGES During the nine-months ended September 30, 2014, the Company recorded $238,000 in restructuring expense. This consisted of severance and related benefits costs due to the restructuring within the Transition Networks business segment, including ongoing costs related to the closure of the China facility. The facility was completely closed in the second quarter of 2014. The Company had no restructuring expenses for the three or nine-month period ended September 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.

- Definition

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

+ References+ Details

Subsequent Events

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2015
Subsequent Events [Abstract]
Subsequent Events	NOTE 16 – SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date of this filing. We do not believe there are any material subsequent events that would require further disclosure.

Summary Of Significant Accounting Policies (Policy)

9 Months Ended

Sep. 30, 2015

Summary Of Significant Accounting Policies [Abstract]

Description Of Business

Description of Business

Financial Statement Presentation

Accumulated Other Comprehensive Loss

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



		September 30		December 31
		2015		2014
Foreign currency translation	$	(2,763,000)	$	(2,605,000)
Unrealized gain/(loss) on available-for-sale investments		8,000		(41,000)
Pension liability adjustment		1,913,000		1,951,000
	$	(842,000)	$	(695,000)

Summary Of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2015

Summary Of Significant Accounting Policies [Abstract]

Components Of Accumulated Other Comprehensive Loss



		September 30		December 31
		2015		2014
Foreign currency translation	$	(2,763,000)	$	(2,605,000)
Unrealized gain/(loss) on available-for-sale investments		8,000		(41,000)
Pension liability adjustment		1,913,000		1,951,000
	$	(842,000)	$	(695,000)

Cash Equivalents And Investments (Tables)

9 Months Ended

Sep. 30, 2015

Cash Equivalents And Investments [Abstract]

Schedule Of Cash And Available-For-Sale Securities



September 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	$	2,222,000	$	-	$	-	$	2,222,000	$	2,222,000	$		$
Subtotal		2,222,000		-		-		2,222,000		2,222,000		-		-

Investments:
Certificates of deposit		5,972,000		10,000		(3,000)		5,979,000		-		962,000		5,017,000
Corporate Notes/Bonds		6,770,000		1,000		(7,000)		6,764,000		-		1,724,000		5,040,000
Subtotal		12,742,000		11,000		(10,000)		12,743,000		-		2,686,000		10,057,000


Total	$	14,964,000	$	11,000	$	(10,000)	$	14,965,000	$	2,222,000	$	2,686,000	$	10,057,000



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	$	2,685,000	$	2,686,000
Due after one year through five years		10,057,000		10,057,000
	$	12,742,000	$	12,743,000

Stock-Based Compensation (Tables)

9 Months Ended

Sep. 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	(53,522)		12.19
Outstanding – September 30, 2015	723,140		11.70	5.14

Exercisable at September 30, 2015	297,439	$	11.73	3.84
Expected to vest September 30, 2015	723,140		11.70	5.14

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	101,517		11.57
Vested	(17,940)		12.45
Forfeited	(22,571)		10.63
Outstanding – September 30, 2015	222,320		11.08

Schedule Of Changes In Restricted Stock Units Outstanding



		Weighted Average
		Grant Date
	Shares	Fair Value
Outstanding – December 31, 2014	39,151	$	10.67
Granted	20,979		11.06
Issued	(27,314)		10.08
Forfeited	-		-
Outstanding – September 30, 2015	32,816		11.41

Inventories (Tables)

9 Months Ended

Sep. 30, 2015

Inventories [Abstract]

Schedule Of Inventories



	September 30		December 31
	2015		2014
Finished goods	$	15,688,000	$	19,208,000
Raw and processed materials		10,233,000		11,902,000
	$	25,921,000	$	31,110,000

Goodwill And Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2015

Goodwill And Intangible Assets [Abstract]

Schedule Of Changes In Carrying Value Of Goodwill



	JDL

January 1, 2015	$	-

Goodwill acquired		1,463,000

September 30, 2015	$	1,463,000

Gross goodwill		1,463,000
Accumulated impairment loss
Balance at September 30, 2015	$	1,463,000

Schedule Of Finite-Lived Intangible Assets



	September 30, 2015
	Gross Carrying Amount	Accumulated Amortization	Foreign Currency Translation	Net

Trademarks	91,000	(46,000)	(6,000)	39,000
Customer relationships	491,000	(190,000)	(36,000)	265,000
Technology	229,000	(177,000)	(17,000)	35,000
	811,000	(413,000)	(59,000)	339,000



	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	$	25,000
2016		83,000
2017		58,000
2018		53,000
2019		46,000

Warranty (Tables)

9 Months Ended

Sep. 30, 2015

Warranty [Abstract]

Schedule Of Warranty



		2015		2014
Beginning balance	$	434,000	$	564,000
Amounts charged to expense		193,000		9,000
Actual warranty costs paid		(73,000)		(97,000)
Ending balance	$	554,000	$	476,000

Segment Information (Tables)

9 Months Ended

Sep. 30, 2015

Segment Information [Abstract]

Schedule Of Segment Information



				Transition		JDL				Intersegment
		Suttle		Networks		Technologies		Other		Eliminations		Total
Three Months Ended September 30, 2015
Sales	$	15,091,000	$	12,354,000	$	4,982,000	$	-	$	(181,000)	$	32,246,000
Cost of sales		12,000,000		6,616,000		3,206,000		-		-		21,822,000
Gross profit		3,091,000		5,738,000		1,776,000		-		(181,000)		10,424,000
Selling, general and
administrative expenses		3,870,000		5,448,000		856,000		-		(181,000)		9,993,000
Operating (loss) income	$	(779,000)	$	290,000	$	920,000	$	-	$	-	$	431,000

Depreciation and amortization	$	539,000	$	264,000	$	39,000	$	-	$	-	$	842,000

Capital expenditures	$	67,000	$	34,000	$	16,000	$	10,000	$	-	$	127,000

Assets	$	41,588,000	$	27,176,000	$	6,792,000	$	23,055,000	$	-	$	98,611,000



				Transition		JDL				Intersegment
		Suttle		Networks		Technologies		Other		Eliminations		Total
Three Months Ended September 30, 2014
Sales	$	19,938,000	$	11,272,000	$	2,224,000	$	-	$	-	$	33,434,000
Cost of sales		13,470,000		6,283,000		1,668,000		-		-		21,421,000
Gross profit		6,468,000		4,989,000		556,000		-		-		12,013,000
Selling, general and
administrative expenses		3,644,000		5,032,000		679,000		-		-		9,355,000
Restructuring expense				-								-
Operating income (loss)	$	2,824,000	$	(43,000)	$	(123,000)	$	-	$	-	$	2,658,000

Depreciation and amortization	$	332,000	$	243,000	$	39,000	$	-	$	-	$	614,000

Capital expenditures	$	1,263,000	$	88,000	$	5,000	$	169,000	$	-	$	1,525,000

Assets	$	39,398,000	$	26,653,000	$	2,764,000	$	33,762,000	$	-	$	102,577,000



				Transition		JDL				Intersegment
		Suttle		Networks		Technologies		Other		Eliminations		Total
Nine Months Ended September 30, 2015
Sales	$	37,469,000	$	32,359,000	$	10,565,000	$	-	$	(404,000)	$	79,989,000
Cost of sales		30,682,000		17,809,000		7,648,000		-		-		56,139,000
Gross profit		6,787,000		14,550,000		2,917,000		-		(404,000)		23,850,000
Selling, general and
administrative expenses		11,680,000		16,830,000		2,722,000		-		(404,000)		30,828,000
Operating (loss) income	$	(4,893,000)	$	(2,280,000)	$	195,000	$	-	$	-	$	(6,978,000)

Depreciation and amortization	$	1,592,000	$	778,000	$	106,000	$	-	$	-	$	2,476,000

Capital expenditures	$	1,235,000	$	247,000	$	187,000	$	114,000	$	-	$	1,783,000



				Transition		JDL				Intersegment
		Suttle		Networks		Technologies		Other		Eliminations		Total
Nine Months Ended September 30, 2014
Sales	$	51,826,000	$	32,589,000	$	7,426,000	$	-	$	-	$	91,841,000
Cost of sales		35,594,000		17,508,000		5,645,000		-		-		58,747,000
Gross profit		16,232,000		15,081,000		1,781,000		-		-		33,094,000
Selling, general and
administrative expenses		10,139,000		15,821,000		2,085,000		-		-		28,045,000
Restructuring expense				238,000								238,000
Operating income (loss)	$	6,093,000	$	(978,000)	$	(304,000)	$	-	$	-	$	4,811,000

Depreciation and amortization	$	940,000	$	704,000	$	113,000	$	-	$	-	$	1,757,000

Capital expenditures	$	3,128,000	$	453,000	$	23,000	$	384,000	$	-	$	3,988,000

- Definition

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

+ References+ Details

Pensions (Tables)

9 Months Ended

Sep. 30, 2015

Pensions [Abstract]

Summary Of Components Of Net Periodic (Benefit) Cost



	Three Months Ended September 30				Nine Months Ended September 30
		2015		2014		2015		2014
Service cost	$	2,000	$	1,000	$	6,000	$	4,000
Interest cost		33,000		34,000		105,000		113,000
Expected return on assets		(43,000)		(44,000)		(138,000)		(145,000)
Net periodic pension benefit	$	(8,000)	$	(9,000)	$	(27,000)	$	(28,000)

Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2015

Fair Value Measurements [Abstract]

Schedule Of Financial Assets And Liabilities Measured At Fair Value



		September 30, 2015

	Level 1		Level 2		Level 3		Total Fair Value

Cash equivalents:
Money Market funds	$	2,222,000	$	-	$	-	$	2,222,000
Certificates of deposit				-				-
Subtotal		2,222,000		-		-		2,222,000

Short-term investments:
Certificates of deposit		-		962,000		-		962,000
Corporate Notes/Bonds		-		1,724,000		-		1,724,000
Subtotal		-		2,686,000		-		2,686,000

Long-term investments:
Certificates of deposit		-		5,017,000		-		5,017,000
Corporate Notes/Bonds		-		5,040,000		-		5,040,000
Subtotal		-		10,057,000		-		10,057,000

Current Liabilities:
Accrued Consideration		-		-		(134,000)		(134,000)
Subtotal		-		-		(134,000)		(134,000)


Total	$	2,222,000	$	12,743,000	$	(134,000)	$	14,831,000



		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 (Narrative) (Details)

Summary Of Significant Accounting Policies (Narrative) (Details)	9 Months Ended
	Sep. 30, 2015 segment
Summary Of Significant Accounting Policies [Abstract]
Number of segments	3us-gaap_NumberOfOperatingSegments

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

Summary Of Significant Accounting Policies (Components Of Accumulated Other Comprehensive Income) (Details) (USD $)	Sep. 30, 2015	Dec. 31, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive (loss) income, net of tax	$ (841,801)	$ (695,158)
Foreign Currency Translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive (loss) income, net of tax	(2,763,000)	(2,605,000)
Unrealized Gain/(Loss) On Available-For-Sale Investments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive (loss) income, net of tax	8,000	(41,000)
Pension Liability Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive (loss) income, net of tax	$ 1,913,000	$ 1,951,000

- Definition

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

+ References+ Details

Cash Equivalents And Investments (Narrative) (Details)

Cash Equivalents And Investments (Narrative) (Details) (USD $)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash Equivalents And Investments [Abstract]
Long-term investments pledged against line of credit	$ 5,000,000
Gross realized gains (losses)	$ 0	$ 0

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

Cash Equivalents And Investments (Schedule Of Available-For-Sale Securities) (Details) (USD $)	Sep. 30, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 14,964,000	$ 17,264,000
Gross Unrealized Gains	11,000	7,000
Gross Unrealized Losses	(10,000)	(55,000)
Fair Value	14,965,000	17,216,000
Cash Equivalents	2,222,000us-gaap_CashEquivalentsAtCarryingValue	1,073,000us-gaap_CashEquivalentsAtCarryingValue
Short-Term Investments	2,685,691us-gaap_ShortTermInvestments	4,602,717us-gaap_ShortTermInvestments
Long-Term Investments	10,056,996us-gaap_LongTermInvestments	11,540,261us-gaap_LongTermInvestments
Cash and Cash Equivalents [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	2,222,000	1,073,000
Fair Value	2,222,000	1,073,000
Cash Equivalents	2,222,000	1,073,000
Cash and Cash Equivalents [Member] \| Money Market Funds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	2,222,000	1,073,000
Fair Value	2,222,000	1,073,000
Cash Equivalents	2,222,000	1,073,000
Investments [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	12,742,000	16,191,000
Gross Unrealized Gains	11,000	7,000
Gross Unrealized Losses	(10,000)	(55,000)
Fair Value	12,743,000	16,143,000
Short-Term Investments	2,686,000	4,603,000
Long-Term Investments	10,057,000	11,540,000
Investments [Member] \| Certificates Of Deposit [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	5,972,000	7,414,000
Gross Unrealized Gains	10,000	1,000
Gross Unrealized Losses	(3,000)	(32,000)
Fair Value	5,979,000	7,383,000
Short-Term Investments	962,000	1,920,000
Long-Term Investments	5,017,000	5,463,000
Investments [Member] \| Corporate Notes/Bonds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	6,770,000	8,777,000
Gross Unrealized Gains	1,000	6,000
Gross Unrealized Losses	(7,000)	(23,000)
Fair Value	6,764,000	8,760,000
Short-Term Investments	1,724,000	2,683,000
Long-Term Investments	$ 5,040,000	$ 6,077,000

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

Cash Equivalents And Investments (Schedule Of Estimated Fair Value Of Available-For-Sale Securities) (Details) (USD $)	Sep. 30, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Fair Value	$ 14,965,000	$ 17,216,000
Investments [Member]
Schedule of Available-for-sale Securities [Line Items]
Due within one year, Amortized Cost	2,685,000
Due after one year through five years, Amortized Cost	10,057,000
Amortized Cost	12,742,000
Due within one year, Fair Value	2,686,000
Due after one year through five years, Fair Value	10,057,000
Fair Value	$ 12,743,000	$ 16,143,000

Stock-Based Compensation (Narrative) (Details)

Stock-Based Compensation (Narrative) (Details) (USD $)	9 Months Ended		0 Months Ended	12 Months Ended	3 Months Ended
Stock-Based Compensation (Narrative) (Details) (USD $)	Sep. 30, 2015	Sep. 30, 2014	May 21, 2015	Dec. 31, 2014	Mar. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options outstanding	723,140			540,404
Aggregate intrinsic value of options outstanding	$ 0
Intrinsic value of all options exercised	10,000
Net cash proceeds from exercise of stock options	0	99,000
Unrecognized compensation expense for awards	928,000
Recognition period for unrecognized compensation expense	2 years 3 months 18 days
Excess tax benefits from exercise of stock options	88,000	67,000
Share based compensation expense before income taxes	701,204	518,682
Share based compensation expense after income taxes	$ 456,000	$ 337,000
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of price of common stock at which employees are able to acquire	85.00%
Shares available	107,916
2011 Executive Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of additional awards authorized			1,000,000
Number of awards authorized	2,000,000		2,000,000
Awards eligible for grant	1,051,453
Shares issued under Plan	106,465
Number of options outstanding	842,082
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%
Stock Option Plan For Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted	0			0
Award expiration period	10 years
1992 Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available	22,008
Number of options granted	0
Deferred stock awards granted	0
Key Employees [Member] \| 2011 Executive Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred stock awards granted					100,017
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	248,258
Award expiration period	7 years

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

Stock-Based Compensation (Schedule Of Changes In Number Of Outstanding Stock Options Under Director Plan And Stock Plan) (Details) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Stock-Based Compensation [Abstract]
Options, Outstanding	540,404
Options, Awarded	248,258
Options, Exercised	(12,000)
Options, Forfeited	(53,522)
Options, Outstanding	723,140	540,404
Options, Exercisable	297,439
Options, Expected to vest	723,140
Weighted average exercise price per share, Outstanding	$ 11.90
Weighted average exercise price per share, Awarded	$ 11.31
Weighted average exercise price per share, Exercised	$ 11.05
Weighted average exercise price per share, Forfeited	$ 12.19
Weighted average exercise price per share, Outstanding	$ 11.70	$ 11.90
Weighted average exercise price per share, Exercisable	$ 11.73
Weighted average exercise price per share, Expected to vest	$ 11.70
Options, Outstanding - Weighted average remaining contractual term	5 years 1 month 21 days	5 years 1 month 17 days
Options, Exercisable - Weighted average remaining contractual term	3 years 10 months 2 days
Options, Expected to vest - Weighted average remaining contractual term	5 years 1 month 21 days

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

Stock-Based Compensation (Schedule Of Changes In The Number Of Deferred Stock Shares Under The Stock Plan And Incentive Plan) (Details) (Deferred Stock [Member], USD $)	9 Months Ended
	Sep. 30, 2015
Deferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding	161,314
Shares, Granted	101,517
Shares, Vested	(17,940)
Shares, Forfeited	(22,571)
Shares, Outstanding	222,320
Weighted Average Grant Date Fair Value, Outstanding	$ 10.87
Weighted Average Grant Date Fair Value, Granted	$ 11.57
Weighted Average Grant Date Fair Value, Vested	$ 12.45
Weighted Average Grant Date Fair Value, Forfeited	$ 10.63
Weighted Average Grant Date Fair Value, Outstanding	$ 11.08

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

Stock-Based Compensation (Schedule Of Changes In Restricted Stock Units Outstanding) (Details) (Restricted Stock Units (RSUs) [Member], USD $)	9 Months Ended
	Sep. 30, 2015
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding	39,151
Shares, Granted	20,979
Shares, Vested	(27,314)
Shares, Forfeited
Shares, Outstanding	32,816
Weighted Average Grant Date Fair Value, Outstanding	$ 10.67
Weighted Average Grant Date Fair Value, Granted	$ 11.06
Weighted Average Grant Date Fair Value, Vested	$ 10.08
Weighted Average Grant Date Fair Value, Forfeited
Weighted Average Grant Date Fair Value, Outstanding	$ 11.41

Inventories (Schedule Of Inventories) (Details)

Inventories (Schedule Of Inventories) (Details) (USD $)	Sep. 30, 2015	Dec. 31, 2014
Inventories [Abstract]
Finished goods	$ 15,688,000us-gaap_InventoryFinishedGoods	$ 19,208,000us-gaap_InventoryFinishedGoods
Raw and processed materials	10,233,000	11,902,000
Total	$ 25,920,573us-gaap_InventoryNet	$ 31,109,653us-gaap_InventoryNet

Acquisition (Narrative) (Details)

Acquisition (Narrative) (Details) (USD $)	0 Months Ended
Acquisition (Narrative) (Details) (USD $)	Jun. 01, 2015	Sep. 30, 2015	Jun. 01, 2015
Business Acquisition [Line Items]
Contingent consideration at fair value		$ 134,000
Goodwill		1,462,503us-gaap_Goodwill
Twisted Technologies, Inc. [Member]
Business Acquisition [Line Items]
Total purchase price of acquired entity	1,463,000
Cash acquired in acquisition	83,000		83,000
Business acquisition, initial cash consideration paid	1,000,000
Business acquisition, deferred consideration	300,000
Contingent consideration at fair value	163,000	434,000	163,000
Business acquisition, fair value of assets acquired and liabilities assumed		1,591,000
Goodwill		1,463,000
Business acquisition, liabilities		$ 128,000

Goodwill And Intangible Assets (Narrative) (Details)

Goodwill And Intangible Assets (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Goodwill And Intangible Assets [Abstract]
Amortization expense	$ 76us-gaap_AmortizationOfIntangibleAssets	$ 81us-gaap_AmortizationOfIntangibleAssets

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

Goodwill And Intangible Assets (Schedule Of Changes In Carrying Value Of Goodwill) (Details) (USD $)	9 Months Ended
	Sep. 30, 2015
Goodwill And Intangible Assets [Abstract]
Goodwill acquired	$ 1,463,000us-gaap_GoodwillAcquiredDuringPeriod
Goodwill, ending balance	1,462,503us-gaap_Goodwill
Gross goodwill	1,463,000us-gaap_GoodwillGross
Balance at September 30, 2015	$ 1,462,503us-gaap_Goodwill

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

Goodwill And Intangible Assets (Schedule Of Finite-Lived Intangible Assets) (Details) (USD $)	Sep. 30, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 811,000	$ 811,000
Accumulated Amortization	(413,000)	(346,000)
Foreign Currency Translation	(59,000)	(41,000)
Net	339,000us-gaap_FiniteLivedIntangibleAssetsNet	424,000us-gaap_FiniteLivedIntangibleAssetsNet
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	91,000	91,000
Accumulated Amortization	(46,000)	(38,000)
Foreign Currency Translation	(6,000)	(4,000)
Net	39,000	49,000
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	491,000	491,000
Accumulated Amortization	(190,000)	(159,000)
Foreign Currency Translation	(36,000)	(26,000)
Net	265,000	306,000
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	229,000	229,000
Accumulated Amortization	(177,000)	(149,000)
Foreign Currency Translation	(17,000)	(11,000)
Net	$ 35,000	$ 69,000

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

Goodwill And Intangible Assets (Schedule Of Estimated Future Amortization Expense) (Details) (USD $)	Sep. 30, 2015
Goodwill And Intangible Assets [Abstract]
2015	$ 25,000
2016	83,000
2017	58,000
2018	53,000
2019	$ 46,000

Warranty (Details)

Warranty (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Warranty [Abstract]
Product Warranty Period	5 years
Beginning Balance	$ 434us-gaap_ProductWarrantyAccrual	$ 564us-gaap_ProductWarrantyAccrual
Amounts charged to expense	193	9
Actual warranty costs paid	(73)us-gaap_ProductWarrantyAccrualPayments	(97)us-gaap_ProductWarrantyAccrualPayments
Ending balance	$ 554us-gaap_ProductWarrantyAccrual	$ 476us-gaap_ProductWarrantyAccrual

Debt (Details)

Debt (Details) (USD $)	9 Months Ended
Debt (Details) (USD $)	Sep. 30, 2015	Sep. 30, 2014
Debt Instrument [Line Items]
Long-term investments pledged against line of credit	$ 5,000,000
Mortgage [Member]
Debt Instrument [Line Items]
Interest rate	6.83%
Maturity date	Mar. 01, 2016
Line of Credit [Member]
Debt Instrument [Line Items]
Line of credit, maximum borrowing capacity	10,000,000
Line of credit, amount outstanding	3,900,000	0
Line of credit, remaining borrowing capacity	$ 6,100,000
Line of credit facility, interest rate at period end	1.70%
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%

Income Taxes (Details)

Income Taxes (Details) (USD $)	3 Months Ended	9 Months Ended
Income Taxes (Details) (USD $)	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2014
Income Taxes [Abstract]
Uncertain tax benefit positions that would reduce the effective income tax rate if recognized	$ 220,000	$ 220,000
Effective income tax rate		43.30%	36.90%
Federal tax rate		35.00%
Decrease in income tax rate due to the effect of foreign operations		1.70%
Income tax benefit related to research and development credits	1,100,000
Income tax benefit impact on effective tax rate related to research and development credits	(210.10%)
Income tax epense impact on the effective tax related to research and development credits		15.70%
Tax return to provision adjustments	205,000
Tax return to provision adjustments impact on effective tax rate	39.90%	(3.00%)
Dividends declared not paid	$ 1,464,332	$ 1,464,332	$ 1,433,115

Segment Information (Narrative) (Details)

Segment Information (Narrative) (Details)	9 Months Ended
Segment Information (Narrative) (Details)	Sep. 30, 2015 segment
Segment Information [Abstract]
Number of segments	3us-gaap_NumberOfOperatingSegments

Segment Information (Schedule Of Segment Information) (Details)

Segment Information (Schedule Of Segment Information) (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Segment Reporting Information [Line Items]
Sales	$ 32,246,166us-gaap_SalesRevenueNet	$ 33,433,924us-gaap_SalesRevenueNet	$ 79,988,763us-gaap_SalesRevenueNet	$ 91,841,307us-gaap_SalesRevenueNet
Cost of sales	21,822,331us-gaap_CostOfRevenue	21,421,424us-gaap_CostOfRevenue	56,139,121us-gaap_CostOfRevenue	58,747,022us-gaap_CostOfRevenue
Gross profit	10,424,000us-gaap_GrossProfit	12,013,000us-gaap_GrossProfit	23,850,000us-gaap_GrossProfit	33,094,000us-gaap_GrossProfit
Selling, general and administrative expenses	9,992,444	9,354,599	30,827,158	28,044,957
Restructuring expense	0us-gaap_RestructuringCharges		0us-gaap_RestructuringCharges	237,838us-gaap_RestructuringCharges
Operating (loss) income	431,391us-gaap_OperatingIncomeLoss	2,657,901us-gaap_OperatingIncomeLoss	(6,977,516)us-gaap_OperatingIncomeLoss	4,811,490us-gaap_OperatingIncomeLoss
Depreciation and amortization	842,000	614,000	2,476,244	1,756,792
Capital expenditures	127,000	1,525,000	1,783,000	3,988,000
Assets	98,610,970us-gaap_Assets	102,577,000us-gaap_Assets	98,610,970us-gaap_Assets	102,577,000us-gaap_Assets	100,286,235us-gaap_Assets
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	(181,000)		(404,000)
Gross profit	(181,000)		(404,000)
Selling, general and administrative expenses	(181,000)		(404,000)
Suttle [Member]
Segment Reporting Information [Line Items]
Sales	15,091,000	19,938,000	37,469,000	51,826,000
Cost of sales	12,000,000	13,470,000	30,682,000	35,594,000
Gross profit	3,091,000	6,468,000	6,787,000	16,232,000
Selling, general and administrative expenses	3,870,000	3,644,000	11,680,000	10,139,000
Operating (loss) income	(779,000)	2,824,000	(4,893,000)	6,093,000
Depreciation and amortization	539,000	332,000	1,592,000	940,000
Capital expenditures	67,000	1,263,000	1,235,000	3,128,000
Assets	41,588,000	39,398,000	41,588,000	39,398,000
Transition Networks [Member]
Segment Reporting Information [Line Items]
Sales	12,354,000	11,272,000	32,359,000	32,589,000
Cost of sales	6,616,000	6,283,000	17,809,000	17,508,000
Gross profit	5,738,000	4,989,000	14,550,000	15,081,000
Selling, general and administrative expenses	5,448,000	5,032,000	16,830,000	15,821,000
Restructuring expense				238,000
Operating (loss) income	290,000	(43,000)	(2,280,000)	(978,000)
Depreciation and amortization	264,000	243,000	778,000	704,000
Capital expenditures	34,000	88,000	247,000	453,000
Assets	27,176,000	26,653,000	27,176,000	26,653,000
JDL Technologies [Member]
Segment Reporting Information [Line Items]
Sales	4,982,000	2,224,000	10,565,000	7,426,000
Cost of sales	3,206,000	1,668,000	7,648,000	5,645,000
Gross profit	1,776,000	556,000	2,917,000	1,781,000
Selling, general and administrative expenses	856,000	679,000	2,722,000	2,085,000
Operating (loss) income	920,000	(123,000)	195,000	(304,000)
Depreciation and amortization	39,000	39,000	106,000	113,000
Capital expenditures	16,000	5,000	187,000	23,000
Assets	6,792,000	2,764,000	6,792,000	2,764,000
Other [Member]
Segment Reporting Information [Line Items]
Capital expenditures	10,000	169,000	114,000	384,000
Assets	$ 23,055,000	$ 33,762,000	$ 23,055,000	$ 33,762,000

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

Pensions (Summary Of Components Of Net Periodic (Benefit) Cost) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Pensions [Abstract]
Service cost	$ 2us-gaap_DefinedBenefitPlanServiceCost	$ 1us-gaap_DefinedBenefitPlanServiceCost	$ 6us-gaap_DefinedBenefitPlanServiceCost	$ 4us-gaap_DefinedBenefitPlanServiceCost
Interest cost	33us-gaap_DefinedBenefitPlanInterestCost	34us-gaap_DefinedBenefitPlanInterestCost	105us-gaap_DefinedBenefitPlanInterestCost	113us-gaap_DefinedBenefitPlanInterestCost
Expected return on assets	(43)	(44)	(138)	(145)
Net periodic pension benefit	$ (8)	$ (9)	$ (27)	$ (28)

Net Income (Loss) Per Share (Details)

Net Income (Loss) Per Share (Details)	3 Months Ended		9 Months Ended
Net Income (Loss) Per Share (Details)	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 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	35,615	23,118	0	22,150
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			0
Shares not included in the computation of diluted earnings per share	723,140	155,014	625,812	155,014
Deferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares not included in the computation of diluted earnings per share	192,061	241,623	192,061	241,623

- Definition

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

+ References+ Details

Fair Value Measurements (Narrative) (Details)

Fair Value Measurements (Narrative) (Details) (USD $)	9 Months Ended
Fair Value Measurements (Narrative) (Details) (USD $)	Sep. 30, 2015
Fair Value Measurements [Abstract]
Contingent consideration at fair value	$ 134,000
Change in fair value of acquisition-related contingent consideration	(28,574)
Transfers between levels	$ 0

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

Fair Value Measurements (Schedule Of Financial Assets And Liabilities Measured At Fair Value) (Details) (USD $)	Sep. 30, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 2,222,000	$ 1,073,000
Current Liabilities, fair value	(134,000)
Assets (Liabilities) Net, fair value	14,831,000us-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	2,222,000	1,073,000
Assets (Liabilities) Net, fair value	2,222,000	1,073,000
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets (Liabilities) Net, fair value	12,743,000	16,143,000
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Current Liabilities, fair value	(134,000)
Assets (Liabilities) Net, fair value	(134,000)
Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	2,222,000	1,073,000
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	2,222,000	1,073,000
Accrued Consideration [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Current Liabilities, fair value	(134,000)
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	(134,000)
Short-Term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	2,686,000	4,603,000
Short-Term Investments [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	2,686,000	4,603,000
Short-Term Investments [Member] \| Certificates Of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	962,000	1,920,000
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	962,000	1,920,000
Short-Term Investments [Member] \| Corporate Notes/Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	1,724,000	2,683,000
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	1,724,000	2,683,000
Long-Term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	10,057,000	11,540,000
Long-Term Investments [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	10,057,000	11,540,000
Long-Term Investments [Member] \| Certificates Of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	5,017,000	5,463,000
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	5,017,000	5,463,000
Long-Term Investments [Member] \| Corporate Notes/Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	5,040,000	6,077,000
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	$ 5,040,000	$ 6,077,000

Restructuring Charges (Details)

Restructuring Charges (Details) (USD $)	3 Months Ended	9 Months Ended
Restructuring Charges (Details) (USD $)	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2014
Restructuring Charges [Abstract]
Restructuring expense	$ 0us-gaap_RestructuringCharges	$ 0us-gaap_RestructuringCharges	$ 237,838us-gaap_RestructuringCharges

- Definition

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

+ References+ Details