Document And Entity Information

Document And Entity Information (USD $)	12 Months Ended
Document And Entity Information (USD $)	Dec. 31, 2015	Mar. 01, 2016	Jun. 30, 2015
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Period Focus	FY
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		8,761,000dei_EntityCommonStockSharesOutstanding
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Public Float			$ 72,920,000dei_EntityPublicFloat

Consolidated Balance Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2015	Dec. 31, 2014
CURRENT ASSETS:
Cash and cash equivalents	$ 9,812,737	$ 13,736,857
Investments	5,228,668us-gaap_ShortTermInvestments	4,602,717us-gaap_ShortTermInvestments
Trade accounts receivable, less allowance for doubtful accounts of $123,000 and $22,000, respectively	17,849,207us-gaap_AccountsReceivableNetCurrent	13,839,662us-gaap_AccountsReceivableNetCurrent
Inventories	24,985,560us-gaap_InventoryNet	31,109,653us-gaap_InventoryNet
Prepaid income taxes	2,972,271us-gaap_PrepaidTaxes	2,317,688us-gaap_PrepaidTaxes
Other current assets	1,041,303us-gaap_OtherAssetsCurrent	1,050,000us-gaap_OtherAssetsCurrent
Deferred income taxes		3,249,164us-gaap_DeferredTaxAssetsNetCurrent
TOTAL CURRENT ASSETS	61,889,746us-gaap_AssetsCurrent	69,905,741us-gaap_AssetsCurrent
PROPERTY, PLANT AND EQUIPMENT, net	17,468,420us-gaap_PropertyPlantAndEquipmentNet	18,153,152us-gaap_PropertyPlantAndEquipmentNet
OTHER ASSETS:
Investments	6,293,505us-gaap_LongTermInvestments	11,540,261us-gaap_LongTermInvestments
Goodwill	1,462,503us-gaap_Goodwill
Funded pension assets		172,405
Other assets	802,056	514,676
TOTAL OTHER ASSETS	8,558,064us-gaap_OtherAssetsNoncurrent	12,227,342us-gaap_OtherAssetsNoncurrent
TOTAL ASSETS	87,916,230us-gaap_Assets	100,286,235us-gaap_Assets
CURRENT LIABILITIES:
Current portion of long-term debt	103,603us-gaap_LongTermDebtCurrent	524,220us-gaap_LongTermDebtCurrent
Accounts payable	8,373,292us-gaap_AccountsPayableCurrent	5,180,631us-gaap_AccountsPayableCurrent
Accrued compensation and benefits	3,050,822	3,696,930
Accrued consideration	442,234jcs_AccruedConsideration
Other accrued liabilities	1,996,609us-gaap_OtherAccruedLiabilitiesCurrent	2,146,582us-gaap_OtherAccruedLiabilitiesCurrent
Dividends payable	1,474,892us-gaap_DividendsPayableCurrent	1,446,498us-gaap_DividendsPayableCurrent
TOTAL CURRENT LIABILITIES	15,441,452us-gaap_LiabilitiesCurrent	12,994,861us-gaap_LiabilitiesCurrent
LONG TERM LIABILITIES:
Uncertain tax positions	102,633	77,279
Deferred income taxes	61,453	1,089,994
Pension liabilities	126,001
Long term debt - mortgage payable		103,603us-gaap_SecuredLongTermDebt
TOTAL LONG-TERM LIABILITIES	290,087us-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; 8,754,550 and 8,654,756 shares issued and outstanding, respectively	437,727us-gaap_CommonStockValue	432,738us-gaap_CommonStockValue
Additional paid-in capital	40,129,285us-gaap_AdditionalPaidInCapital	38,593,230us-gaap_AdditionalPaidInCapital
Retained earnings	32,284,061	47,689,688
Accumulated other comprehensive loss	(666,382)	(695,158)
TOTAL STOCKHOLDERS' EQUITY	72,184,691us-gaap_StockholdersEquity	86,020,498us-gaap_StockholdersEquity
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 87,916,230	$ 100,286,235

Consolidated Balance Sheets (Parenthetical)

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2015	Dec. 31, 2014
Consolidated Balance Sheets [Abstract]
Trade accounts receivable, allowance for doubtful accounts	$ 123,000	$ 22,000
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	8,754,550us-gaap_CommonStockSharesIssued	8,654,756us-gaap_CommonStockSharesIssued
Common stock, shares outstanding	8,754,550us-gaap_CommonStockSharesOutstanding	8,654,756us-gaap_CommonStockSharesOutstanding

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

Consolidated Statements Of (Loss) Income And Comprehensive (Loss) Income (USD $)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Consolidated Statements Of (Loss) Income And Comprehensive (Loss) Income [Abstract]
Sales	$ 107,669,524us-gaap_SalesRevenueNet	$ 119,071,439us-gaap_SalesRevenueNet	$ 131,319,510us-gaap_SalesRevenueNet
Costs and expenses:
Cost of sales	76,123,362us-gaap_CostOfRevenue	76,912,881us-gaap_CostOfRevenue	86,420,982us-gaap_CostOfRevenue
Selling, general and administrative expenses	40,829,755	38,627,801	36,742,869
Pension settlement costs	1,222,276us-gaap_OtherNonrecurringExpense
Impairment loss			5,849,853us-gaap_GoodwillImpairmentLoss
Restructuring expense	0us-gaap_RestructuringCharges	237,838us-gaap_RestructuringCharges	1,149,439us-gaap_RestructuringCharges
Total costs and expenses	118,175,393us-gaap_CostsAndExpenses	115,778,520us-gaap_CostsAndExpenses	130,163,143us-gaap_CostsAndExpenses
Operating (loss) income	(10,505,869)us-gaap_OperatingIncomeLoss	3,292,919us-gaap_OperatingIncomeLoss	1,156,367us-gaap_OperatingIncomeLoss
Other income and (expenses):
Investment and other income	216,491	80,392	125,985
Gain (loss) on sale of assets	8,090us-gaap_GainLossOnDispositionOfAssets	(112,242)us-gaap_GainLossOnDispositionOfAssets	(73,126)us-gaap_GainLossOnDispositionOfAssets
Interest and other expense	(120,435)us-gaap_InterestAndDebtExpense	(79,841)us-gaap_InterestAndDebtExpense	(106,101)us-gaap_InterestAndDebtExpense
Other income (expense), net	104,146us-gaap_NonoperatingIncomeExpense	(111,691)us-gaap_NonoperatingIncomeExpense	(53,242)us-gaap_NonoperatingIncomeExpense
(Loss) income from operations before income taxes	(10,401,723)	3,181,228	1,103,125
Income tax (benefit) expense	(753,415)us-gaap_IncomeTaxExpenseBenefit	1,219,355us-gaap_IncomeTaxExpenseBenefit	2,061,013us-gaap_IncomeTaxExpenseBenefit
Net (loss) income	(9,648,308)us-gaap_NetIncomeLoss	1,961,873us-gaap_NetIncomeLoss	(957,888)us-gaap_NetIncomeLoss
Other comprehensive (loss) income, net of tax:
Additional minimum pension liability adjustments	2,197,000	155,000	37,000
Unrealized gains/(losses) on available-for-sale securities	28,161	(42,666)	(21,964)
Foreign currency translation adjustment	(2,196,385)	(567,480)	333,000
Total other comprehensive income (loss)	28,776	(455,146)	348,036
Comprehensive (loss) income	$ (9,619,532)us-gaap_ComprehensiveIncomeNetOfTax	$ 1,506,727us-gaap_ComprehensiveIncomeNetOfTax	$ (609,852)us-gaap_ComprehensiveIncomeNetOfTax
Basic net (loss) income per share:	$ (1.11)us-gaap_EarningsPerShareBasic	$ 0.23us-gaap_EarningsPerShareBasic	$ (0.11)us-gaap_EarningsPerShareBasic
Diluted net (loss) income per share:	$ (1.11)us-gaap_EarningsPerShareDiluted	$ 0.23us-gaap_EarningsPerShareDiluted	$ (0.11)us-gaap_EarningsPerShareDiluted
Weighted Average Basic Shares Outstanding	8,720,225	8,622,032	8,531,073
Weighted Average Dilutive Shares Outstanding	8,720,225	8,640,416	8,531,073

Consolidated Statements Of Changes In Stockholders' Equity

Consolidated Statements Of Changes In Stockholders' Equity (USD $)	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Total
BALANCE at Dec. 31, 2012	$ 423,745	$ 36,404,518	$ 57,755,178	$ (588,048)	$ 93,995,393us-gaap_StockholdersEquity
BALANCE, Shares at Dec. 31, 2012	8,474,896
Net (loss) income			(957,888)		(957,888)us-gaap_NetIncomeLoss
Issuance of common stock under Employee Stock Purchase Plan	849	172,354			173,203
Issuance of common stock under Employee Stock Purchase Plan, Shares	16,977
Issuance of common stock to Employee Stock Ownership Plan	2,230	461,589			463,819
Issuance of common stock to Employee Stock Ownership Plan, Shares	44,598
Issuance of common stock under Employee Stock Option Plan	750	109,500			110,250
Issuance of common stock under Employee Stock Option Plan, Shares	15,000
Issuance of common stock under Executive Stock Plan	92	27,312			27,404
Issuance of common stock under Executive Stock Plan, Shares	1,849
Tax benefit from non-qualified stock options		16,284			16,284
Share-based compensation		(80,886)			(80,886)
Shareholder dividends			(5,473,572)		(5,473,572)us-gaap_Dividends
Other comprehensive income (loss)				348,036	348,036
BALANCE at Dec. 31, 2013	427,666	37,110,671	51,323,718	(240,012)	88,622,043us-gaap_StockholdersEquity
BALANCE, Shares at Dec. 31, 2013	8,553,320
Net (loss) income			1,961,873		1,961,873us-gaap_NetIncomeLoss
Issuance of common stock under Employee Stock Purchase Plan	705	166,637			167,342
Issuance of common stock under Employee Stock Purchase Plan, Shares	14,104
Issuance of common stock to Employee Stock Ownership Plan	1,626	360,647			362,273
Issuance of common stock to Employee Stock Ownership Plan, Shares	32,520				32,520
Issuance of common stock under Non-Employee Stock Option Plan	600	98,760			99,360
Issuance of common stock under Non-Employee Stock Option Plan, Shares	12,000
Issuance of common stock under Executive Stock Plan	2,239	0			2,239
Issuance of common stock under Executive Stock Plan, Shares	44,769
Tax benefit from non-qualified stock options		80,402			80,402
Share-based compensation		784,785			784,785
Purchase of common stock	(98)	(8,672)	(14,052)		(22,822)
Purchase of common stock, Shares	(1,957)
Shareholder dividends			(5,581,851)		(5,581,851)us-gaap_Dividends
Other comprehensive income (loss)				(455,146)	(455,146)
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) income			(9,648,308)		(9,648,308)us-gaap_NetIncomeLoss
Issuance of common stock under Employee Stock Purchase Plan	1,012	201,552			202,564
Issuance of common stock under Employee Stock Purchase Plan, Shares	20,243
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				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	2,313	0			2,313
Issuance of common stock under Executive Stock Plan, Shares	46,254
Tax benefit from non-qualified stock options		(5,712)			(5,712)
Share-based compensation		898,760			898,760
Other share retirements, Shares	(16,343)
Other share retirements	(818)	(73,803)	(107,260)		(181,881)
Shareholder dividends			(5,650,059)		(5,650,059)us-gaap_Dividends
Other comprehensive income (loss)				28,776	28,776
BALANCE at Dec. 31, 2015	$ 437,727	$ 40,129,285	$ 32,284,061	$ (666,382)	$ 72,184,691us-gaap_StockholdersEquity
BALANCE, Shares at Dec. 31, 2015	8,754,550

Consolidated Statements Of Changes In Stockholders' Equity (Parenthetical)

Consolidated Statements Of Changes In Stockholders' Equity (Parenthetical) (Retained Earnings [Member], USD $)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Retained Earnings [Member]
Shareholder dividends per share	$ 0.64	$ 0.64	$ 0.64

Consolidated Statements Of Cash Flows

Consolidated Statements Of Cash Flows (USD $)	12 Months Ended
Consolidated Statements Of Cash Flows (USD $)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income	$ (9,648,308)us-gaap_NetIncomeLoss	$ 1,961,873us-gaap_NetIncomeLoss	$ (957,888)us-gaap_NetIncomeLoss
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	3,312,587	2,482,300	2,184,830
Share based compensation	898,760us-gaap_ShareBasedCompensation	784,785us-gaap_ShareBasedCompensation	(80,886)us-gaap_ShareBasedCompensation
Deferred taxes	2,220,623us-gaap_DeferredIncomeTaxExpenseBenefit	790,402us-gaap_DeferredIncomeTaxExpenseBenefit	(317,727)us-gaap_DeferredIncomeTaxExpenseBenefit
Impairment loss			5,849,853us-gaap_GoodwillImpairmentLoss
Change in fair value of acquisition-related contingent consideration	(20,636)		(43,898)
(Gain)/loss on sale of assets	(8,090)us-gaap_GainLossOnDispositionOfAssets	112,242us-gaap_GainLossOnDispositionOfAssets	73,126us-gaap_GainLossOnDispositionOfAssets
Excess tax benefit from share-based payments	5,712	(80,402)	(16,284)
Changes in assets and liabilities:
Trade receivables	(3,979,435)	9,057,078	(8,207,253)
Inventories	6,097,476us-gaap_IncreaseDecreaseInInventories	(2,039,599)us-gaap_IncreaseDecreaseInInventories	4,647,916us-gaap_IncreaseDecreaseInInventories
Prepaid income taxes	(654,583)us-gaap_IncreaseDecreaseInPrepaidTaxes	(936,186)us-gaap_IncreaseDecreaseInPrepaidTaxes	732,618us-gaap_IncreaseDecreaseInPrepaidTaxes
Other assets	(393,105)	(282,456)	89,533
Accounts payable	2,941,322	105,602	(4,342,626)
Accrued compensation and benefits	(246,464)	139,698	994,012
Other accrued liabilities	(191,676)	405,424	71,293
Income taxes payable	19,642	(243,165)	96,704
Other	486,467	(85,519)
Net cash provided by operating activities	840,292	12,172,077	773,323
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(2,394,261)	(5,577,039)	(2,699,347)
Purchases of investments		(12,682,351)us-gaap_PaymentsToAcquireInvestments	(4,401,321)us-gaap_PaymentsToAcquireInvestments
Acquisition of business	(917,363)
Proceeds from the sale of fixed assets	57,924	51,073	82,078
Proceeds from the sale of investments	4,648,965	6,160,000	12,794,000
Net cash provided by (used in) investing activities	1,395,265	(12,048,317)	5,775,410
CASH FLOWS FROM FINANCING ACTIVITIES:
Borrowings against line of credit	3,900,000		(4,099,087)
Payments against line of credit	(3,900,000)us-gaap_RepaymentsOfLinesOfCredit
Cash dividends paid	(5,621,665)us-gaap_PaymentsOfDividends	(5,571,672)us-gaap_PaymentsOfDividends
Mortgage principal payments	(524,220)us-gaap_RepaymentsOfSecuredDebt	(489,706)us-gaap_RepaymentsOfSecuredDebt	(457,464)us-gaap_RepaymentsOfSecuredDebt
Proceeds from issuance of common stock, net of shares withheld	145,516	246,119	310,857
Excess tax benefit from stock-based payments	(5,712)	80,402	16,284
Payment of contingent consideration related to acquisition		(565,647)	(161,060)
Net cash used in financing activities	(6,006,081)	(6,300,504)	(4,390,470)
EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH	(153,596)	(145,519)	31,145
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(3,924,120)	(6,322,263)	2,189,408
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	13,736,857	20,059,120	17,869,712
CASH AND CASH EQUIVALENTS AT END OF YEAR	9,812,737	13,736,857	20,059,120
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Income taxes (refunded) paid	(2,364,994)us-gaap_IncomeTaxesPaidNet	1,591,257us-gaap_IncomeTaxesPaidNet	1,556,590us-gaap_IncomeTaxesPaidNet
Interest paid	77,801us-gaap_InterestPaid	73,860us-gaap_InterestPaid	106,101us-gaap_InterestPaid
Dividends declared not paid	1,474,892	1,446,498	1,436,318
Capital expenditures in accounts payable	190,888	188,564
Acquisition costs in accrued liabilities	$ 442,234

Summary Of Significant Accounting Policies

12 Months Ended

Dec. 31, 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,” “our” or the “Company”) is a Minnesota corporation organized in 1969 that operates directly and through its subsidiaries located in the United States, Costa Rica, and the United Kingdom. CSI is principally engaged through its Suttle business unit in the manufacture and sale of connectivity infrastructure products for broadband and voice communications and through its Transition Networks business unit in the manufacture of media and rate conversion products for broadband networks. CSI also provides through its JDL Technologies business unit IT solutions including network design, computer infrastructure installations, IT service management, network security and network operations services.

The Company classifies its businesses into three segments: Suttle, which manufactures connectivity infrastructure products for broadband and voice communications; Transition Networks, which designs and markets media conversion products, ethernet switches, and other connectivity and data transmission products; and JDL Technologies, (JDL), which is and IT managed services provider and value-added reseller. Non-allocated general and administrative expenses are separately accounted for as “Other” in the Company’s segment reporting. Intersegment revenues are eliminated upon consolidation.

Principles of consolidation: The consolidated financial statements include the accounts of the Company and its subsidiaries. All material intercompany transactions and accounts have been eliminated.

Use of estimates: The presentation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company uses estimates based on the best information available in recording transactions and balances resulting from operations. Actual results could differ from those estimates. The Company’s estimates consist principally of reserves for doubtful accounts, sales returns, warranty costs, asset impairment evaluations, accruals for compensation plans, self-insured medical and dental accruals, pension liabilities, lower of cost or market inventory adjustments, provisions for income taxes and deferred taxes and depreciable lives of fixed assets.

Cash equivalents: For purposes of the consolidated statements of cash flows, the Company considers all highly liquid investments with a maturity of three months or less at the time of purchase to be cash equivalents. As of December 31, 2015, the Company had $9,813,000 in cash and cash equivalents. Of this amount, $1,944,000 was invested in short-term money market funds that are not considered to be bank deposits and are not insured or guaranteed by the federal deposit insurance company (FDIC) or other government agency. These money market funds seek to preserve the value of the investment at $1.00 per share; however, it is possible to lose money investing in these funds. The remainder is operating cash and certificates of deposit which are fully insured through the FDIC.

Investments: Investments consist of certificates of deposit, commercial paper, and corporate notes and bonds that are traded on the open market and are classified as available-for-sale at December 31, 2015. Available-for-sale investments are reported at fair value with unrealized gains and losses excluded from operations and reported as a separate component of stockholders’ equity, net of tax (see Accumulated other comprehensive loss below).

Inventories: Inventories are stated at the lower of cost or market. Cost is determined by the first-in, first-out method. Provision to reduce inventories to the lower of cost or market is made based on a review of excess and obsolete inventories, estimates of future sales, examination of historical consumption rates and the related value of component parts.

Property, plant and equipment: Property, plant and equipment are recorded at cost. Depreciation is computed using the straight-line method. Depreciation included in cost of sales and selling, general and administrative expenses for continuing operations was $3,212,000, $2,375,000 and $2,030,000 for 2015, 2014 and 2013, respectively. Maintenance and repairs are charged to operations and additions or improvements are capitalized. Items of property sold, retired or otherwise disposed of are removed from the asset and accumulated depreciation accounts and any gains or losses on disposal are reflected in operations.

Intangible Assets: Intangible assets with indefinite useful lives are not amortized, but are tested at least annually for impairment.

Recoverability of long-lived assets: The Company reviews its long-lived assets periodically when impairment indicators exist as required under generally accepted accounting principles. Potential impairment is determined by comparing the carrying value of the assets with expected net cash flows expected to be provided by operating activities of the business or related products. If the sum of the expected future net cash flows is less than the carrying value, an impairment loss would be measured by comparing the amount by which the carrying value exceeds the fair value of the asset.

Warranty: The Company 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 following table presents the changes in the Company’s warranty liability for the years ended December 31, 2015 and 2014, which relate to normal product warranties and a five-year obligation to provide for potential future liabilities for certain network equipment sales:



	Year Ended December 31
		2015		2014
Beginning balance	$	434,000	$	564,000
Amounts charged to expense		231,000		(14,000)
Actual warranty costs paid		(111,000)		(116,000)
Ending balance	$	554,000	$	434,000

Accumulated other comprehensive loss: The components of accumulated other comprehensive loss are as follows:



	December 31
		2015		2014
Minimum pension liability	$	4,148,000	$	1,951,000
Unrealized loss on available-for-sale investments		(13,000)		(41,000)
Foreign currency translation		(4,801,000)		(2,605,000)
	$	(666,000)	$	(695,000)

The functional currency of Austin Taylor and Patapsco is the British pound. Assets and liabilities denominated in this foreign currency were translated into U.S. dollars at year-end exchange rates. Revenue and expense transactions were translated using average exchange rates. Suttle Costa Rica uses the U.S. dollar as their functional currency.

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

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

Research and development: Research and development costs consist of outside testing services, equipment and supplies associated with enhancing existing products and developing new products. Research and development costs are expensed when incurred and totaled $8,291,000 in 2015, $7,835,000 in 2014 and $2,760,000 in 2013.

Net income per share: Basic net income per common share is based on the weighted average number of common shares outstanding during each year. Diluted net income per common share adjusts for the dilutive effect of potential common shares outstanding. The Company’s only potential common shares outstanding are stock options and unvested shares, which resulted in a dilutive effect of 0 shares, 18,384 shares and 0 shares in 2015, 2014 and 2013, respectively. The Company calculates the dilutive effect of outstanding options and unvested shares using the treasury stock method. The number of shares not included in the computation of diluted earnings per share because the options’ exercise price was greater than the average market price of common stock during the year for 2015, 2014, and 2013 was 0, 243,427 and 0, respectively. Due to the net loss in 2015 and 2013, there was no dilutive impact from outstanding stock options or unvested shares. Options totaling 691,924 would have been excluded from the calculation of diluted earnings per share for year ended December 31, 2015, because the exercise price was greater than the average market price of common stock during the period and deferred stock awards totaling 95,668 shares would not have been included because of unmet performance conditions. Options totaling 169,437 would have been excluded from the calculation of diluted earnings per share for year ended December 31, 2013, because the exercise price was greater than the average market price of common stock during the period and deferred stock awards totaling 177,886 shares would not have been included because of unmet performance conditions.

Share based compensation: The Company accounts for share based compensation awards on a fair value basis. The estimated grant date fair value of each stock-based award is recognized in income over the requisite service period (generally the vesting period). The estimated fair value of each option is calculated using the Black-Scholes option-pricing model.

Accounting standards issued:

In May 2014, the Financial Accounting Standards Board (FASB) issued a new accounting standard update on revenue recognition from contracts with customers. The new guidance will replace all current U.S. GAAP guidance on this topic and eliminate all industry-specific guidance. According to the new guidance, revenue is recognized when promised goods or services are transferred to customers in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. As a result of the FASB’s July 2015 deferral of the standard’s required implementation date, the guidance is effective for interim and annual reporting periods beginning after December 15, 2017. The Company is currently evaluating the impact of adopting this standard on its consolidated financial statements.

In July 2015, the FASB issued an accounting standard on inventory, which simplifies the subsequent measurement of inventory by requiring entities to measure inventory at the lower of cost or net realizable value, except for inventory measured using the last-in, first-out (LIFO) or the retail inventory methods. This standard requires entities to compare the cost of inventory to one measure – net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. The standard is effective for the annual period beginning after December 15, 2015 and interim periods within those annual periods, with early adoption permitted, and is to be applied prospectively. The Company does not except the adoption of this standard to have a material impact on its consolidated financial statements.

In November 2015, the FASB issued an accounting standard on deferred taxes, which removes the requirement to present deferred tax assets and liabilities as current and noncurrent on the balance sheet based on the classification of the related asset or liability, and instead requires classification of all deferred tax assets and liabilities as noncurrent. This guidance will be effective for interim and annual reporting periods beginning after December 15, 2016, and early adoption is permitted. Other than the prescribed classification of all deferred tax assets and liabilities as noncurrent, the Company does not expect the implementation of this standard to have a material impact on its consolidated financial statements.

Accounting standards adopted:

There have been no new accounting pronouncements or changes in accounting pronouncements adopted during the period that are of significance or potential significance to the Company.

- Definition

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

+ References+ Details

Cash Equivalents And Investments

12 Months Ended

Dec. 31, 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 equivalents or short and long term investments as of December 31, 2015 and December 31, 2014:



December 31, 2015
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value		Cash Equivalents		Short-Term Investments		Long-Term Investments

Cash equivalents:
Money Market funds	$	1,944,000	$	-	$	-	$	1,944,000	$	1,944,000	$		$
Subtotal		1,944,000		-		-		1,944,000		1,944,000		-		-

Investments:
Certificates of deposit		5,493,000		3,000		(8,000)		5,488,000		-		1,202,000		4,286,000
Corporate Notes/Bonds		6,056,000		-		(22,000)		6,034,000		-		4,027,000		2,007,000
Subtotal		11,549,000		3,000		(30,000)		11,522,000		-		5,229,000		6,293,000


Total	$	13,493,000	$	3,000	$	(30,000)	$	13,466,000	$	1,944,000	$	5,229,000	$	6,293,000



December 31, 2014
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value		Cash Equivalents		Short-Term Investments		Long-Term Investments

Cash equivalents:
Money Market funds	$	1,073,000	$	-	$	-	$	1,073,000	$	1,073,000	$		$
Subtotal		1,073,000		-		-		1,073,000		1,073,000		-		-

Investments:
Certificates of deposit		7,414,000		1,000		(32,000)		7,383,000		-		1,920,000		5,463,000
Corporate Notes/Bonds		8,777,000		6,000		(23,000)		8,760,000		-		2,683,000		6,077,000
Subtotal		16,191,000		7,000		(55,000)		16,143,000		-		4,603,000		11,540,000


Total	$	17,264,000	$	7,000	$	(55,000)	$	17,216,000	$	1,073,000	$	4,603,000	$	11,540,000

The Company tests for other than temporary losses on a quarterly basis and has considered the unrealized losses indicated above to be temporary in nature. The Company intends to hold the investments until it can recover the full principal amount and has the ability to do so based on other sources of liquidity. The Company expects such recoveries to occur prior to the contractual maturities. All unrealized losses as of December 31, 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 December 31, 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 December 31, 2015:



	Amortized Cost		Estimated Market Value

Due within one year	$	5,237,000	$	5,229,000
Due after one year through five years		6,312,000		6,293,000
	$	11,549,000	$	11,522,000

The Company did not recognize any gross realized gains or gross realized losses during the years ending December 31, 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 statements of income.

- Definition

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

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+ Details

Inventories

12 Months Ended

Dec. 31, 2015

Inventories [Abstract]

Inventories

NOTE 3 - INVENTORIES

Inventories consist of:



	December 31
	2015		2014
Finished goods	$	14,112,000	$	19,208,000
Raw and processed materials		10,874,000		11,902,000
	$	24,986,000	$	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

Property, Plant And Equipment

12 Months Ended

Dec. 31, 2015

Property, Plant And Equipment [Abstract]

Property, Plant And Equipment

NOTE 4 - PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment and the estimated useful lives are as follows:



	Estimated	December 31
	useful life	2015		2014
Land		$	3,099,000	$	3,107,000
Buildings and improvements	7-40 years		9,422,000		8,523,000
Machinery and equipment	3-15 years		28,985,000		28,728,000
Furniture and fixtures	5-10 years		5,225,000		3,490,000
Construction in progress			1,166,000		1,925,000
			47,897,000		45,773,000
Less accumulated depreciation			(30,429,000)		(27,620,000)
		$	17,468,000	$	18,153,000

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

Acquisition

Acquisition	12 Months Ended
Acquisition	Dec. 31, 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 December 31, 2015, the Company had estimated liabilities of $442,000 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 December 31, 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 year ended December 31, 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

12 Months Ended

Dec. 31, 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 year ended December 31, 2015 by segment are as follows:



	JDL

January 1, 2015	$	-

Goodwill acquired		1,463,000

December 31, 2015	$	1,463,000

Gross goodwill		1,463,000
Accumulated impairment loss
Balance at December 31, 2015	$	1,463,000

The Company’s identifiable intangible assets with finite lives are being amortized over their estimated useful lives and are included within other assets in the consolidated balance sheets and were as follows:



	December 31, 2015
	Gross Carrying Amount	Accumulated Amortization	Foreign Currency Translation	Net

Trademarks	91,000	(48,000)	(8,000)	35,000
Customer relationships	491,000	(197,000)	(46,000)	248,000
Technology	229,000	(183,000)	(22,000)	24,000
	811,000	(428,000)	(76,000)	307,000


	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 $101,000, $107,000, and $102,000 in 2015, 2014, and 2013 respectively. The amortization expense is included in selling, general and administrative expenses. The estimated future amortization expense for identifiable intangible assets during the next five fiscal years is as follows:



Year Ending December 31:
2016	$	84,000
2017		59,000
2018		54,000
2019		47,000
2020		47,000

- 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

Employee Retirement Benefits

12 Months Ended

Dec. 31, 2015

Employee Retirement Benefits [Abstract]

Employee Retirement Benefits

NOTE 7 - EMPLOYEE RETIREMENT BENEFITS

The Company has an Employee Savings Plan (401(k)) and matches a percentage of employee contributions up to six percent of compensation. Contributions to the plan in 2015, 2014 and 2013 were $591,000, $528,000, and $457,000, respectively.

The Company’s U.K.-based subsidiary Austin Taylor maintains defined benefit pension plans that cover two active employees. The Company does not provide any other post-retirement benefits to its employees. The following table summarizes the balance sheet impact, including benefit obligations, assets and funded status of Austin Taylor’s pension plans at December 31, 2015 and 2014:



		2015		2014
Change in benefit obligation:
Benefit obligation at the beginning of the year	$	3,584,000	$	3,340,000
Service cost		50,000		8,000
Interest cost		122,000		143,000
Actuarial (gains)/losses		(193,000)		363,000
Benefits paid		(117,000)		(78,000)
Changes due to plan settlement		(534,000)		-
Foreign currency gains		(163,000)		(192,000)
Benefit obligation at the end of the year		2,749,000		3,584,000

Change in plan assets:
Fair value of plan assets at beginning of year		3,756,000		3,645,000
Actual return on plan assets		172,000		340,000
Employer contributions		703,000		59,000
Benefits paid		(117,000)		(78,000)
Changes due to plan settlement		(1,720,000)		-
Foreign currency losses		(171,000)		(210,000)
Fair value of plan assets at end of year		2,623,000		3,756,000

Funded status at end of year – net (liability) asset	$	(126,000)	$	172,000

Weighted average assumptions used to determine net periodic pension costs:

The plans are funded through annuities recorded in the financial statements at fair value. The related amounts for each of these investments were $2,623,000 and $3,756,000 as of December 31, 2015 and 2014 and were determined to be level 2 investments, respectively. Level 2 investments are valued based on observable inputs such as quoted prices for similar instruments and quoted prices in markets that are not active.

The Company does not expect any plan assets to be returned to the Company during the twelve months subsequent to December 31, 2015.

The Company is in the process of settling the pension plan and as of the end of 2015, the Company had contributed $650,000 (or 95%) toward the settlement of the pension into annuities, which resulted in the recognition of $1,222,000 of pension settlement costs in the income statement.

The Company expects to make a final settlement contribution of $70,000 to the plan in 2016 which will result in a termination of the plan.

Components of the Company’s net periodic pension (benefit) cost are:



		2015		2014		2013
Service cost	$	50,000	$	8,000	$	5,000
Interest cost		122,000		143,000		186,000
Expected return on assets		(162,000)		(188,000)		(229,000)
Plan settlement costs		1,720,000		-		-
Amortization of prior service cost		-		-		211,000
Net periodic pension cost (benefit)	$	1,730,000	$	(37,000)	$	173,000

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References+ Details

Commitments And Contingencies

12 Months Ended

Dec. 31, 2015

Contingencies [Abstract]

Commitments And Contingencies

NOTE 8 – COMMITMENTS AND CONTINGENCIES

Operating leases: The Company leases land, buildings and equipment under operating leases with original terms from 1 to 5 years. Total rent expense was $517,000, $546,000 and $409,000 in 2015, 2014 and 2013 respectively. At December 31, 2015, the Company was obligated under noncancelable operating leases to make minimum annual future lease payments as follows:



Year Ending December 31:
2016	$	251,000
2017		114,000
2018		85,000
2019		24,000
	$	474,000

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 matured on March 1, 2016 and the Company made payments totaling $104,000 in 2016 to fully settle the liability. The outstanding balance on the mortgage was $104,000 at December 31, 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 no outstanding borrowings against the line of credit at December 31, 2015 and 2014 and the entire credit line is available for use. Interest on borrowings on the credit line is at LIBOR plus 1.5% (1.9% at December 31, 2015). The credit agreement expires October 31, 2016 and is secured by assets of the Company. The Company has pledged $5.0 million in 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 all financial covenants as of December 31, 2015.

As of December 31, 2015, the Company had no other material commitments (either cancelable or non-cancelable) for capital expenditures or other purchase commitments related to ongoing operations.

Long-term compensation plans: The Company has a long term incentive plan. The plan provides long-term competitive compensation to enable the Company to attract and retain qualified executive talent and to reward employees for achieving goals and improving company performance. The plan provides grants of “performance units” made at the beginning of performance periods and paid at the end of the period if performance goals are met. Awards were previously made every other year and are paid following the end of the cycle with annual vesting. Payment in the case of retirement, disability or death will be on a pro rata basis. The Company recognized (income)/expense of $0, $0 and $ (124,000) in 2015, 2014 and 2013, respectively. Accrual balances for long-term compensation plans at December 31, 2015 and 2014 were $0 and $0, respectively. Awards paid were $0 in 2015, $199,000 in 2014 and $27,000 in 2013. Awards for the 2012 to 2014 cycles were paid out 25% in cash and 75% in stock and awards for the 2013 to 2015 cycles will be paid out 100% in stock. Starting in 2014, all long term compensation is awarded in stock. The stock portion of these awards are treated as equity plans and included within the Stock Compensation footnote within the Deferred Stock Outstanding section below.

Other contingencies: In the ordinary course of business, the Company is exposed to legal actions and claims and incurs costs to defend against such actions and claims. Company management is not aware of any outstanding or pending legal actions or claims that would materially affect the Company’s financial position, results of operations, or cash flows.

- Definition

The entire disclosure for commitments and contingencies.

+ References+ Details

Stock Compensation

12 Months Ended

Dec. 31, 2015

Stock Compensation [Abstract]

Stock Compensation

NOTE 9 – STOCK COMPENSATION

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 were awarded to key executive employees and non-employee directors, which options expire seven years from the date of award and vest 25% each year beginning one year after the date of award. The Company also granted deferred stock awards of 100,017 shares to key employees during 2015 under the Company’s long-term incentive plan for 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 December 31, 2015, 95,465 shares have been issued under the 2011 Incentive Plan, 784,159 shares are subject to currently outstanding options, deferred stock awards, and unvested restricted stock units, and 1,120,376 shares remained available for future issuance under the 2011 Incentive Plan.

Stock Option Plan for Directors

Shares of common stock are reserved for issuance to non-employee directors under options granted by the Company prior to 2011 under its Stock Option Plan for Non-Employee Directors (the “Director Plan”). Under the Director Plan nonqualified stock options to acquire 3,000 shares of common stock were automatically granted to each non-employee director concurrent with annual meetings of shareholders in 2010 and earlier years and vested immediately. The exercise price of options granted was 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.

The Director Plan was suspended as of May 19, 2011 to prohibit automatic option grants in 2011 in connection with seeking and receiving shareholder approval of the 2011 Incentive Plan, at the 2011 Annual Meeting of Shareholders. As shareholder approval was received, the Board amended the Director Plan to prohibit any future option awards under that plan on August 11, 2011. No stock options were granted to non-employee directors in 2015, 2014 and 2013.

1992 Stock Plan

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

At December 31, 2015 after reserving for stock options and deferred stock awards described in the two preceding paragraphs 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.

Stock Options Outstanding

The following table summarizes changes in the number of outstanding stock options under the Director Plan, Stock Plan and the 2011 Incentive Plan during the three years ended December 31, 2015.



		Weighted average		Weighted average
		exercise price		remaining
	Options	per share		contractual term
Outstanding – December 31, 2012	311,153	$	12.05	4.99 years
Awarded	169,550		10.19
Exercised	(15,000)		7.35
Forfeited	(156,264)		11.25
Outstanding – December 31, 2013	309,439	$	11.66	4.13 years
Awarded	317,722		12.30
Exercised	(12,000)		8.28
Forfeited	(74,757)		13.20
Outstanding – December 31, 2014	540,404	$	11.90	5.13 years
Awarded	248,258		11.31
Exercised	(12,000)		10.21
Forfeited	(54,738)		12.21
Outstanding – December 31, 2015	721,924		11.70	4.89 years

Excercisable at December 31, 2015	297,439	$	11.73	3.58 years
Expected to vest December 31, 2015	721,924		11.70	4.89 years

The fair value of awards issued under the Company’s stock option plan is estimated at grant date using the Black-Scholes option-pricing model. The following table displays the assumptions used in the model.



	Year Ended December 31
	2015	2014	2013
Expected volatility	30.7%	31.4%	31.8%
Risk free interest rate	1.6%	2.7%	2.1%
Expected holding period	6 years	6 years	6 years
Dividend yield	5.7%	5.2%	6.3%

Total unrecognized compensation expense was $370,000 as of December 31, 2015, which is expected to be recognized over the next 2.2 years. The aggregate intrinsic value of all outstanding options, exercisable options, and options expected to vest (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) was $0 based on the Company’s stock price at December 31, 2015. The intrinsic value of options exercised during the year was $10,000, $40,000 and $38,000 in 2015, 2014 and 2013, respectively. Net cash proceeds from the exercise of all stock options were $0, $99,000 and $110,000 for 2015, 2014 and 2013, respectively. The following table summarizes the status of stock options outstanding at December 31, 2015:



		Weighted Average	Weighted
		Remaining	Average
Range of Exercise Prices	Shares	Option Life	Exercise Price
$8.65 to $9.99	30,000	2.2 years		9.68
$10.00 to $12.00	506,734	5.4 years		11.30
$12.01 to $14.50	185,190	4 years		13.14

The Company receives an income tax benefit related to the gains received by officers and key employees who make disqualifying dispositions of stock received on exercise of qualified incentive stock options and on non-qualified options. The amount of tax benefit received by the Company was $4,000, $14,000 and $14,000 in 2015, 2014 and 2013 respectively. The tax benefit amounts have been credited to additional paid-in capital.

Deferred Stock Outstanding

The following table summarizes the changes in the number of deferred stock shares under the Stock Plan and 2011 Incentive Plan over the period December 31, 2012 to December 31, 2015:



		Weighted Average
		Grant Date
	Shares	Fair Value
Outstanding – December 31, 2012	160,790	$	14.16
Granted	222,654		10.08
Vested	(1,849)		14.82
Forfeited	(181,455)		12.11
Outstanding – December 31, 2013	200,140		11.47
Granted	48,824		12.52
Vested	(16,754)		13.81
Forfeited	(70,896)		13.02
Outstanding – December 31, 2014	161,314		10.87
Granted	103,017		11.52
Vested	(18,940)		12.37
Forfeited	(118,964)		10.27
Outstanding – December 31, 2015	126,427		11.73

The grant date fair value is calculated based on the Company’s closing stock price as of the grant date. As of December 31, 2015, the total unrecognized compensation expense related to the deferred stock shares was $348,000 and is expected to be recognized over a weighted-average period of 1.8 years.

Restricted Stock Units Outstanding

The following table summarizes the changes in the number of restricted stock units under the 2011 Incentive Plan over the period December 31, 2013 to December 31, 2015:



		Weighted Average
		Grant Date
	Shares	Fair Value
Outstanding – December 31, 2012	25,879	$	10.82
Granted	31,354		10.05
Vested	-		-
Forfeited	(4,040)		9.90
Outstanding – December 31, 2013	53,193		10.44
Granted	13,973		11.98
Vested	(28,015)		10.89
Forfeited	-		-
Outstanding – December 31, 2014	39,151		10.67
Granted	20,979		11.06
Vested	(27,314)		10.08
Forfeited	-		-
Outstanding – December 31, 2015	32,816		11.41

The grant date fair value is calculated based on the Company’s closing stock price as of the grant date. As of December 31, 2015, the total unrecognized compensation expense related to the restricted stock units was $59,000 and is expected to be recognized over a weighted-average period of 0.4 years.

Compensation Expense

Share-based compensation expense is recognized based on the fair value of awards granted over the vesting period of the award. Share-based compensation expense/(income) recognized for 2015, 2014 and 2013 was $899,000, $785,000 and $ (81,000) before income taxes and $584,000, $510,000 and $ (53,000) after income taxes, respectively. Share-based compensation expense is recorded as a part of selling, general and administrative expenses.

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 December 31, 2015. The ESPP is considered compensatory under current rules. At December 31, 2015, after giving effect to the shares issued as of that date, 101,240 shares remain available for purchase under the ESPP.

Employee Stock Ownership Plan (ESOP)

All eligible employees of the Company participate in the ESOP after completing one year of service. Contributions are allocated to each participant based on compensation and vest 20% after two years of service and incrementally thereafter, with full vesting after six years. At December 31, 2015, the ESOP held 577,965 shares of the Company’s common stock, all of which have been allocated to the accounts of eligible employees. Contributions to the plan are determined by the Board of Directors and can be made in cash or shares of the Company’s stock. The 2015 ESOP contribution was $467,731 for which the Company will issue 60,197 shares in March 2016. The 2014 ESOP contribution was $395,220 for which the Company issued 37,640 shares in 2015. The Company’s 2013 ESOP contribution was $362,273 for which the Company issued 32,520 shares of common stock to the ESOP in 2014.

- 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

Common Stock

Common Stock	12 Months Ended
Common Stock	Dec. 31, 2015
Common Stock [Abstract]
Common Stock	NOTE 10 – COMMON STOCK PURCHASES OF COMMUNICATIONS SYSTEMS, INC. COMMON STOCK In October 2008, the Company’s Board of Directors authorized the repurchase of shares of the Company’s stock pursuant to Exchange Act Rule 10b-18 on the open market, in block trades or in private transactions. At December 31, 2015, 411,910 additional shares could be repurchased under outstanding Board authorizations. SHAREHOLDER RIGHTS PLAN On December 23, 2009 the Board of Directors adopted a shareholders’ rights plan. Under this plan, the Board of Directors declared a distribution of one right per share of common stock. Each right entitles the holder to purchase 1/100th of a share of a new series of Junior Participating Preferred Stock of the Company at an initial exercise price of $41. The rights expire on December 23, 2019. The rights will become exercisable only following the acquisition by a person or group, without the prior consent of the Board of Directors, of 16.5% or more of the Company’s voting stock, or following the announcement of a tender offer or exchange offer to acquire an interest of 16.5% or more. If the rights become exercisable, each rightholder will be entitled to purchase, at the exercise price, common stock with a market value equal to twice the exercise price. Should the Company be acquired, each right would entitle the holder to purchase, at the exercise price, common stock of the acquiring company with a market value equal to twice the exercise price. Any rights owned by the acquiring person or group would become void.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

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+ Details

Income Taxes

12 Months Ended

Dec. 31, 2015

Income Taxes [Abstract]

Income Taxes

NOTE 11 - INCOME TAXES

Income tax expense from continuing operations consists of the following:



	Year Ended December 31
	2015		2014		2013
Currently payable income taxes:
Federal	$	(3,142,000)	$	328,000	$	2,114,000
State		(85,000)		(12,000)		297,000
Foreign		254,000		113,000		(32,000)
		(2,973,000)		429,000	$	2,379,000

Deferred income taxes (benefit):
Federal	$	2,191,000	$	761,000	$	(303,000)
State		38,000		40,000		18,000
Foreign		(9,000)		(11,000)		(33,000)
		2,220,000		790,000		(318,000)

	$	(753,000)	$	1,219,000	$	2,061,000

Austin Taylor Communications, Ltd. operates in the United Kingdom (U.K.) and is subject to U.K. rather than U.S. income taxes. Austin Taylor had pretax losses of $1,742,000, $389,000 and $428,000 in 2015, 2014 and 2013 respectively. At the end of 2015, Austin Taylor’s net operating loss carry-forward was $8,077,000. The Company remains uncertain that it will be able to generate the future income needed to realize the tax benefit of the carry-forward. Accordingly, the Company has continued to maintain its deferred tax valuation allowance against any potential carry-forward benefit from Austin Taylor.

Transition Networks EMEA, Ltd. operates in the U.K. and is subject to U.K. rather than U.S. income taxes. Transition Networks EMEA, Ltd. had pretax income of $558,000 in 2015 and pretax losses of $54,000 and $2,754,000 in 2014 and 2013, respectively. Austin Taylor's net operating loss provided group relief to Transition Networks EMEA, Ltd. during 2015. At the end of 2015, Transition Networks EMEA, Ltd.’s net operating loss carry-forward was $0.

In 2007, Transition Networks China began operations in China and is subject to Chinese taxes rather than U.S. income taxes. Transition Networks China had pretax loss of $29,000 in 2015 and pretax income of $345,000 and $341,000 in 2014 and 2013, respectively. At the end of 2015, Transition Networks China's net operating loss carry-forward was $374,000. Due to the history of losses in China the Company remains uncertain that it will be able to generate the future income needed to realize the tax benefit of the carry-forward. Accordingly, the Company has continued to maintain its deferred tax valuation reserve against the potential carry-forward benefit. Transition Networks China ceased operations in 2014 and incurred minor non-operating expenditures in 2015 to close the operations. After 2015, Transition Networks China will no longer have any operational activity.

Suttle Costa Rica operates in Costa Rica and is subject to Costa Rica income taxes. In 2005, the Board of Directors of Suttle Costa Rica declared a dividend in the amount of $3,500,000 payable to the Company. The dividend and related “dividend reinvestment plan” qualify under Internal Revenue Code Sec. 965, which allows the Company to receive an 85% dividend-received deduction if the amount of the dividend is reinvested in the United States pursuant to a domestic reinvestment plan. The Company made the required qualified capital expenditures in 2006. It is the Company’s intention to maintain the remaining undistributed earnings in its Costa Rica subsidiary to support continued operations there. No deferred taxes have been provided for the undistributed earnings. As of December 31, 2015, the amount of unremitted earnings outside of the United States was not significant to the Company’s liquidity and was available to fund investments abroad.

Suttle Costa Rica had pretax income of $446,000, $321,000 and $152,000 in 2015, 2014 and 2013 respectively. At the end of 2015, Suttle Costa Rica’s net operating loss carry-forward was $0.

The provision for income taxes for continuing operations varied from the federal statutory tax rate as follows:



	Year Ended December 31
	2015	2014	2013
Tax at U.S. statutory rate	35.0%	35.0%	35.0%
Surtax exemption	(1.1)	(0.7)	(5.4)
State income taxes, net of federal benefit	0.6	1.0	19.1
Foreign income taxes, net of
foreign tax credits	(3.6)	7.8	3.3
Impairment of goodwill	-	-	116.2
Other nondeductible items	0.0	3.1	4.9
Effect of (decrease) increase in uncertain tax positions	(1.4)	(10.2)	7.3
Federal credits	15.1	-	-
Change in valuation allowance	(35.2)	-	-
Other	(2.2)	2.3	6.4
Effective tax rate	7.2%	38.3%	186.8%

Deferred tax assets and liabilities as of December 31 related to the following:



		2015		2014
Deferred tax assets:
Allowance for doubtful accounts	$	41,000	$	4,000
Inventory		2,016,000		2,779,000
Accrued and prepaid expenses		440,000		594,000
Domestic net operating loss carry-forward		1,208,000		-
Long-term compensation plans		351,000		380,000
Nonemployee director stock compensation		554,000		403,000
Other stock compensation		195,000		118,000
Foreign net operating loss carry-forwards and credits		2,008,000		1,743,000
Federal and state credits		927,000		-
Other		30,000		-


Gross deferred tax assets		7,770,000		6,021,000
Valuation allowance		(5,668,000)		(1,734,000)

Net deferred tax assets		2,102,000		4,287,000

Deferred tax liabilities
Depreciation		(2,141,000)		(2,110,000)
Intangible assets		(22,000)		(18,000)

Net deferred tax liability		(2,163,000)		(2,128,000)

Total net deferred tax (liability) asset	$	(61,000)	$	2,159,000

The Company assesses the available positive and negative evidence to estimate if sufficient future taxable income will be generated to use the existing deferred tax assets. A significant piece of objective negative evidence evaluated was the cumulative loss incurred over the three-year period ending December 31, 2015. Such objective evidence limits the ability to consider other subjective evidence such as the projections for future growth. On the basis of this evaluation, as of December 31, 2015, a valuation allowance of $5,668,000 has been recorded to reflect the portion of the deferred tax asset that is more likely than not to be realized. The amount of deferred tax asset considered realizable, however, could be adjusted if estimates of future taxable income during the carryforward period are reduced or increased or if objective negative evidence in the form of cumulative losses is no longer present and additional weight may be given to subjective evidence such as the Company’s projections for growth.

At December 31, 2015, the Company has a federal net operating loss carryforward from 2015 activity of approximately $3,647,000 that is available to offset future taxable income and begins to expire in 2035.

During 2015, the Company engaged in a research and development tax credit study for the tax years 2011 to 2014. As a result of this study, the Company claimed $1,554,000 of federal and $1,024,000 of state research and development credits. The Company amended prior year tax returns to claim these credits and offset prior year taxes paid. Credits not utilized to reduce taxes are available to be carried forward. At December 31, 2015, the Company has an estimated federal research and development credit carryforward of approximately $496,000 and a state research and development credit carryforward of approximately $594,000.

The Company assesses uncertain tax positions in accordance with ASC 740. Under this method, the Company must recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such uncertain tax positions are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution. The Company’s practice is to recognize interest and penalties related to income tax matters in income tax expense.

Changes in the Company’s uncertain tax positions are summarized as follows:



		2015		2014		2013
Uncertain tax positions – January 1	$	75,000	$	240,000	$	153,000
Gross increases - tax positions in prior period		142,000		0		0
Gross decreases - tax positions in prior period		0		(73,000)		0
Gross increases - current period tax positions		0		0		158,000
Settlements		0		(85,000)		(5,000)
Expiration of statute of limitations		0		(7,000)		(66,000)
Uncertain tax positions – December 31, 2015	$	217,000	$	75,000	$	240,000

Included in the balance of uncertain tax positions at December 31, 2015 are $220,000 of tax benefits that if recognized would affect the tax rate. There are no expected significant changes in the Company’s uncertain tax positions in the next twelve months. The Company’s income tax liability accounts included accruals for interest and penalties of $4,000 at December 31, 2015. The Company’s 2015 income tax expense decreased by $2,000 due to net decreases for accrued interest and penalties.

The Company’s federal and state tax returns and tax returns it has filed in Costa Rica and the United Kingdom are open for review going back to the 2012 tax year.

- 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

Information Concerning Industry Segments And Major Customers

12 Months Ended

Dec. 31, 2015

Information Concerning Industry Segments And Major Customers [Abstract]

Information Concerning Industry Segments And Major Customers

NOTE 12- INFORMATION CONCERNING INDUSTRY SEGMENTS AND MAJOR CUSTOMERS

The Company classifies its businesses into three segments as follows:

Suttle manufactures and markets connectivity infrastructure products for broadband and voice communications;

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

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

Management has chosen to organize the enterprise and disclose reportable segments based on products and services. Intersegment revenues are eliminated upon consolidation.

Suttle products are sold principally to U.S. customers. Suttle operates manufacturing facilities in the U.S. and Costa Rica. Net long-lived assets held in foreign countries were approximately $2,932,000 and $2,810,000 at December 31, 2015 and 2014, respectively. Transition Networks manufactures its products in the United States and makes sales in both the U.S. and international markets. JDL Technologies operates in the U.S. and makes sales in the U.S. Consolidated sales to U.S. customers were approximately 81%, 86% and 87% of sales from continuing operations in 2015, 2014 and 2013 respectively. In 2015, sales to one of Suttle’s customers accounted for 16.2% of consolidated sales and one of JDL’s customers accounted for 10.9% of consolidated sales. In 2014, sales to one of Suttle’s customers accounted for 33.6% of consolidated sales. In 2013, sales to one of JDL Technologies’ customers accounted for 17.5% of consolidated sales and one of Suttle’s customers accounted for 18.7% of consolidated sales.

Information concerning the Company’s operations in the various segments for the twelve-month periods ended December 31, 2015, 2014 and 2013 is as follows:



				Transition		JDL				Intersegment
		Suttle		Networks		Technologies		Other		Eliminations		Total
2015
Sales	$	50,082,000	$	42,570,000	$	15,672,000	$	-	$	(654,000)	$	107,670,000
Cost of sales		41,232,000		24,088,000		10,866,000		-		(62,000)		76,124,000
Gross profit		8,850,000		18,482,000		4,806,000		-		(592,000)		31,546,000
Selling, general and
administrative expenses		15,285,000		22,495,000		3,635,000		-		(585,000)		40,830,000
Pension settlement costs		-		-		-		1,222,000		-		1,222,000
Operating (loss) income	$	(6,435,000)	$	(4,013,000)	$	1,171,000	$	(1,222,000)	$	(7,000)	$	(10,506,000)

Depreciation and amortization	$	2,125,000	$	1,038,000	$	150,000	$	-	$	-	$	3,313,000

Capital expenditures	$	1,710,000	$	313,000	$	263,000	$	115,000	$	(7,000)	$	2,394,000

Assets	$	38,163,000	$	23,512,000	$	5,964,000	$	20,284,000	$	(7,000)	$	87,916,000



				Transition		JDL				Intersegment
		Suttle		Networks		Technologies		Other		Eliminations		Total
2014
Sales	$	67,331,000	$	43,174,000	$	8,567,000	$	-	$	-	$	119,072,000
Cost of sales		46,339,000		23,975,000		6,599,000		-		-		76,913,000
Gross profit		20,992,000		19,199,000		1,968,000		-		-		42,159,000
Selling, general and
administrative expenses		14,389,000		21,393,000		2,846,000		-		-		38,628,000
Restructuring expense		-		238,000		-		-		-		238,000
Operating income (loss)	$	6,603,000	$	(2,432,000)	$	(878,000)	$	-	$	-	$	3,293,000

Depreciation and amortization	$	1,386,000	$	944,000	$	152,000	$	-	$	-	$	2,482,000

Capital expenditures	$	4,471,000	$	589,000	$	43,000	$	474,000	$	-	$	5,577,000

Assets	$	38,083,000	$	26,508,000	$	3,816,000	$	31,879,000	$	-	$	100,286,000



				Transition		JDL				Intersegment
		Suttle		Networks		Technologies		Other		Eliminations		Total
2013
Sales	$	54,346,000	$	43,857,000	$	33,117,000	$	-	$	-	$	131,320,000
Cost of sales		38,535,000		21,438,000		26,448,000		-		-		86,421,000
Gross profit		15,811,000		22,419,000		6,669,000		-		-		44,899,000
Selling, general and
administrative expenses		11,869,000		21,581,000		3,292,000		-		-		36,742,000
Impairment		-		5,850,000		-		-		-		5,850,000
Restructuring expense		226,000		779,000		145,000		-		-		1,150,000
Operating income (loss)	$	3,716,000	$	(5,791,000)	$	3,232,000	$	-	$	-	$	1,157,000

Depreciation and amortization	$	1,044,000	$	970,000	$	171,000	$	-	$	-	$	2,185,000

Capital expenditures	$	1,215,000	$	919,000	$	46,000	$	519,000	$	-	$	2,699,000

Assets	$	30,637,000	$	29,440,000	$	11,350,000	$	32,106,000	$	-	$	103,533,000

- 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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-Name Accounting Standards Codification

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+ Details

Fair Value Measurements

12 Months Ended

Dec. 31, 2015

Fair Value Measurements [Abstract]

Fair Value Measurements

NOTE 13 – FAIR VALUE MEASUREMENTS

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities measured at fair value are classified using the following hierarchy, which is based upon the transparency of inputs to the valuation as of the measurement date:

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 December 31, 2015 and December 31, 2014, are summarized below:



		December 31, 2015

	Level 1		Level 2		Level 3		Total Fair Value

Cash equivalents:
Money Market funds	$	1,944,000	$	-	$	-	$	1,944,000
Subtotal		1,944,000		-		-		1,944,000

Short-term investments:
Certificates of deposit		-		1,202,000		-		1,202,000
Corporate Notes/Bonds		-		4,027,000		-		4,027,000
Subtotal		-		5,229,000		-		5,229,000

Long-term investments:
Certificates of deposit		-		4,286,000		-		4,286,000
Corporate Notes/Bonds		-		2,007,000		-		2,007,000
Subtotal		-		6,293,000		-		6,293,000

Current Liabilities:		-
Accrued Consideration		-		-		(142,000)		(142,000)
Subtotal		-		-		(142,000)		(142,000)

Total	$	1,944,000	$	11,522,000	$	(142,000)	$	13,324,000



		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 December 31, 2015 was $142,000, 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 year ended December 31, 2015 resulted in a gain of $21,000 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 2015 and 2014.

- Definition

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

+ References+ Details

Restructuring Charges

Restructuring Charges	12 Months Ended
Restructuring Charges	Dec. 31, 2015
Restructuring Charges [Abstract]
Restructuring Charges	NOTE 14 – RESTRUCTURING CHARGES During the year ended December 31, 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 year ended December 31, 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.

- 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	12 Months Ended
Subsequent Events	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	NOTE 15 – SUBSEQUENT EVENTS In January 2016, the Company sold the land and building associated with its Austin Taylor facility in the U.K. The Company realized a gain on sale of assets of approximately $810,000 in the first quarter of 2016.

Quarterly Operating Results

12 Months Ended

Dec. 31, 2015

Quarterly Operating Results [Abstract]

Quarterly Operating Results

(in thousands except per share amounts)

Unaudited



	Quarter Ended
		March 31		June 30		Sep 30		Dec 31
2015
Sales	$	19,545	$	28,198	$	32,246	$	27,681
Gross margins		4,887		8,539		10,424		7,696
Operating (loss) income		(5,691)		(1,718)		431		(3,528)
Net (loss) income		(4,163)		(1,028)		1,284		(5,741)

Basic net (loss) income per share	$	(0.48)	$	(0.12)	$	0.15	$	(0.66)
Diluted net (loss) income per share	$	(0.48)	$	(0.12)	$	0.15	$	(0.66)


2014
Sales	$	25,198	$	33,209	$	33,434	$	27,230
Gross margins		8,988		12,094		12,013		9,064
Operating income (loss)		(252)		2,406		2,658		(1,519)
Net income (loss)		(141)		1,437		1,695		(1,029)

Basic net income (loss) per share	$	(0.02)	$	0.17	$	0.20	$	(0.12)
Diluted net income (loss) per share	$	(0.02)	$	0.17	$	0.20	$	(0.12)

The Company recorded $1.2 million in pension settlement costs in operating expenses in the Consolidated Income Statement related to the wind up of the pension in the UK in the fourth quarter of 2015. Additionally, the Company recorded a $3.7 million additional valuation allowance within income tax expense in the Consolidated Income Statement during the fourth quarter of 2015.

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References+ Details

Valuation And Qualifying Accounts And Reserves

12 Months Ended

Dec. 31, 2015

Valuation And Qualifying Accounts And Reserves [Abstract]

Valuation And Qualifying Accounts And Reserves



COMMUNICATIONS SYSTEMS, INC. AND SUBSIDIARIES
Schedule II - Valuation and Qualifying Accounts and Reserves
(in thousands)

	Balance at		Additions		Deductions		Balance
	Beginning of		Charged to		from		at End
	Period		Cost and		Reserves		of Period
Description			Expenses

Income Tax Valuation Allowance

Year ended:

December 31, 2015	$	1,734	$	3,934	$	-	$	5,668

December 31, 2014	$	1,618	$	116	$	-	$	1,734

December 31, 2013	$	2,091	$	-	$	(473)	$	1,618

Summary Of Significant Accounting Policies (Policy)

12 Months Ended

Dec. 31, 2015

Summary Of Significant Accounting Policies [Abstract]

Principles Of Consolidation

Principles of consolidation: The consolidated financial statements include the accounts of the Company and its subsidiaries. All material intercompany transactions and accounts have been eliminated.

Property, Plant And Equipment

Intangible Assets

Intangible Assets: Intangible assets with indefinite useful lives are not amortized, but are tested at least annually for impairment.

Recoverability Of Long-Lived Assets

Warranty



	Year Ended December 31
		2015		2014
Beginning balance	$	434,000	$	564,000
Amounts charged to expense		231,000		(14,000)
Actual warranty costs paid		(111,000)		(116,000)
Ending balance	$	554,000	$	434,000

Accumulated Other Comprehensive Loss

Accumulated other comprehensive loss: The components of accumulated other comprehensive loss are as follows:



	December 31
		2015		2014
Minimum pension liability	$	4,148,000	$	1,951,000
Unrealized loss on available-for-sale investments		(13,000)		(41,000)
Foreign currency translation		(4,801,000)		(2,605,000)
	$	(666,000)	$	(695,000)

Revenue Recognition

Research And Development

Net Income Per Share

Share Based Compensation

Accounting Standards Issued

Accounting standards issued:

Accounting Standards Adopted

Accounting standards adopted:

There have been no new accounting pronouncements or changes in accounting pronouncements adopted during the period that are of significance or potential significance to the Company.

Summary Of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2015

Summary Of Significant Accounting Policies [Abstract]

Schedule Of Warranty



	Year Ended December 31
		2015		2014
Beginning balance	$	434,000	$	564,000
Amounts charged to expense		231,000		(14,000)
Actual warranty costs paid		(111,000)		(116,000)
Ending balance	$	554,000	$	434,000

Components Of Accumulated Other Comprehensive Loss



	December 31
		2015		2014
Minimum pension liability	$	4,148,000	$	1,951,000
Unrealized loss on available-for-sale investments		(13,000)		(41,000)
Foreign currency translation		(4,801,000)		(2,605,000)
	$	(666,000)	$	(695,000)

Cash Equivalents And Investments (Tables)

12 Months Ended

Dec. 31, 2015

Cash Equivalents And Investments [Abstract]

Schedule Of Cash And Available-For-Sale Securities



December 31, 2015
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value		Cash Equivalents		Short-Term Investments		Long-Term Investments

Cash equivalents:
Money Market funds	$	1,944,000	$	-	$	-	$	1,944,000	$	1,944,000	$		$
Subtotal		1,944,000		-		-		1,944,000		1,944,000		-		-

Investments:
Certificates of deposit		5,493,000		3,000		(8,000)		5,488,000		-		1,202,000		4,286,000
Corporate Notes/Bonds		6,056,000		-		(22,000)		6,034,000		-		4,027,000		2,007,000
Subtotal		11,549,000		3,000		(30,000)		11,522,000		-		5,229,000		6,293,000


Total	$	13,493,000	$	3,000	$	(30,000)	$	13,466,000	$	1,944,000	$	5,229,000	$	6,293,000



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	$	5,237,000	$	5,229,000
Due after one year through five years		6,312,000		6,293,000
	$	11,549,000	$	11,522,000

Inventories (Tables)

12 Months Ended

Dec. 31, 2015

Inventories [Abstract]

Schedule Of Inventories



	December 31
	2015		2014
Finished goods	$	14,112,000	$	19,208,000
Raw and processed materials		10,874,000		11,902,000
	$	24,986,000	$	31,110,000

Property, Plant And Equipment (Tables)

12 Months Ended

Dec. 31, 2015

Property, Plant And Equipment [Abstract]

Schedule Of Property, Plant And Equipment



	Estimated	December 31
	useful life	2015		2014
Land		$	3,099,000	$	3,107,000
Buildings and improvements	7-40 years		9,422,000		8,523,000
Machinery and equipment	3-15 years		28,985,000		28,728,000
Furniture and fixtures	5-10 years		5,225,000		3,490,000
Construction in progress			1,166,000		1,925,000
			47,897,000		45,773,000
Less accumulated depreciation			(30,429,000)		(27,620,000)
		$	17,468,000	$	18,153,000

Goodwill And Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2015

Goodwill And Intangible Assets [Abstract]

Schedule Of Changes In Carrying Value Of Goodwill



	JDL

January 1, 2015	$	-

Goodwill acquired		1,463,000

December 31, 2015	$	1,463,000

Gross goodwill		1,463,000
Accumulated impairment loss
Balance at December 31, 2015	$	1,463,000

Schedule Of Finite-Lived Intangible Assets



	December 31, 2015
	Gross Carrying Amount	Accumulated Amortization	Foreign Currency Translation	Net

Trademarks	91,000	(48,000)	(8,000)	35,000
Customer relationships	491,000	(197,000)	(46,000)	248,000
Technology	229,000	(183,000)	(22,000)	24,000
	811,000	(428,000)	(76,000)	307,000


	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:
2016	$	84,000
2017		59,000
2018		54,000
2019		47,000
2020		47,000

Employee Retirement Benefits (Tables)

12 Months Ended

Dec. 31, 2015

Employee Retirement Benefits [Abstract]

Summary Of The Balance Sheet Impact, Including Benefit Obligations, Assets And Funded Status Of The Pension Plan



		2015		2014
Change in benefit obligation:
Benefit obligation at the beginning of the year	$	3,584,000	$	3,340,000
Service cost		50,000		8,000
Interest cost		122,000		143,000
Actuarial (gains)/losses		(193,000)		363,000
Benefits paid		(117,000)		(78,000)
Changes due to plan settlement		(534,000)		-
Foreign currency gains		(163,000)		(192,000)
Benefit obligation at the end of the year		2,749,000		3,584,000

Change in plan assets:
Fair value of plan assets at beginning of year		3,756,000		3,645,000
Actual return on plan assets		172,000		340,000
Employer contributions		703,000		59,000
Benefits paid		(117,000)		(78,000)
Changes due to plan settlement		(1,720,000)		-
Foreign currency losses		(171,000)		(210,000)
Fair value of plan assets at end of year		2,623,000		3,756,000

Funded status at end of year – net (liability) asset	$	(126,000)	$	172,000

Weighted Average Assumptions Used To Determine Net Periodic Pension Costs

Summary Of Components Of Net Periodic (Benefit) Cost



		2015		2014		2013
Service cost	$	50,000	$	8,000	$	5,000
Interest cost		122,000		143,000		186,000
Expected return on assets		(162,000)		(188,000)		(229,000)
Plan settlement costs		1,720,000		-		-
Amortization of prior service cost		-		-		211,000
Net periodic pension cost (benefit)	$	1,730,000	$	(37,000)	$	173,000

Commitments And Contingencies (Tables)

12 Months Ended

Dec. 31, 2015

Contingencies [Abstract]

Minimum Future Lease Payments



Year Ending December 31:
2016	$	251,000
2017		114,000
2018		85,000
2019		24,000
	$	474,000

Stock Compensation (Tables)

12 Months Ended

Dec. 31, 2015

Stock Compensation [Abstract]

Schedule Of Changes In Number Of Outstanding Stock Options Under Director Plan, Stock Plan And 2011 Incentive Plan



		Weighted average		Weighted average
		exercise price		remaining
	Options	per share		contractual term
Outstanding – December 31, 2012	311,153	$	12.05	4.99 years
Awarded	169,550		10.19
Exercised	(15,000)		7.35
Forfeited	(156,264)		11.25
Outstanding – December 31, 2013	309,439	$	11.66	4.13 years
Awarded	317,722		12.30
Exercised	(12,000)		8.28
Forfeited	(74,757)		13.20
Outstanding – December 31, 2014	540,404	$	11.90	5.13 years
Awarded	248,258		11.31
Exercised	(12,000)		10.21
Forfeited	(54,738)		12.21
Outstanding – December 31, 2015	721,924		11.70	4.89 years

Excercisable at December 31, 2015	297,439	$	11.73	3.58 years
Expected to vest December 31, 2015	721,924		11.70	4.89 years

Valuation Assumptions Of Stock Option Plan



	Year Ended December 31
	2015	2014	2013
Expected volatility	30.7%	31.4%	31.8%
Risk free interest rate	1.6%	2.7%	2.1%
Expected holding period	6 years	6 years	6 years
Dividend yield	5.7%	5.2%	6.3%

Summary Of The Status Of Stock Options Outstanding



		Weighted Average	Weighted
		Remaining	Average
Range of Exercise Prices	Shares	Option Life	Exercise Price
$8.65 to $9.99	30,000	2.2 years		9.68
$10.00 to $12.00	506,734	5.4 years		11.30
$12.01 to $14.50	185,190	4 years		13.14

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, 2012	160,790	$	14.16
Granted	222,654		10.08
Vested	(1,849)		14.82
Forfeited	(181,455)		12.11
Outstanding – December 31, 2013	200,140		11.47
Granted	48,824		12.52
Vested	(16,754)		13.81
Forfeited	(70,896)		13.02
Outstanding – December 31, 2014	161,314		10.87
Granted	103,017		11.52
Vested	(18,940)		12.37
Forfeited	(118,964)		10.27
Outstanding – December 31, 2015	126,427		11.73

Schedule Of Changes In Restricted Stock Units Outstanding



		Weighted Average
		Grant Date
	Shares	Fair Value
Outstanding – December 31, 2012	25,879	$	10.82
Granted	31,354		10.05
Vested	-		-
Forfeited	(4,040)		9.90
Outstanding – December 31, 2013	53,193		10.44
Granted	13,973		11.98
Vested	(28,015)		10.89
Forfeited	-		-
Outstanding – December 31, 2014	39,151		10.67
Granted	20,979		11.06
Vested	(27,314)		10.08
Forfeited	-		-
Outstanding – December 31, 2015	32,816		11.41

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Taxes [Abstract]

Income Tax Expense By Jurisdiction



	Year Ended December 31
	2015		2014		2013
Currently payable income taxes:
Federal	$	(3,142,000)	$	328,000	$	2,114,000
State		(85,000)		(12,000)		297,000
Foreign		254,000		113,000		(32,000)
		(2,973,000)		429,000	$	2,379,000

Deferred income taxes (benefit):
Federal	$	2,191,000	$	761,000	$	(303,000)
State		38,000		40,000		18,000
Foreign		(9,000)		(11,000)		(33,000)
		2,220,000		790,000		(318,000)

	$	(753,000)	$	1,219,000	$	2,061,000

Reconciliation Of Effective Tax Rate, By Percentage



	Year Ended December 31
	2015	2014	2013
Tax at U.S. statutory rate	35.0%	35.0%	35.0%
Surtax exemption	(1.1)	(0.7)	(5.4)
State income taxes, net of federal benefit	0.6	1.0	19.1
Foreign income taxes, net of
foreign tax credits	(3.6)	7.8	3.3
Impairment of goodwill	-	-	116.2
Other nondeductible items	0.0	3.1	4.9
Effect of (decrease) increase in uncertain tax positions	(1.4)	(10.2)	7.3
Federal credits	15.1	-	-
Change in valuation allowance	(35.2)	-	-
Other	(2.2)	2.3	6.4
Effective tax rate	7.2%	38.3%	186.8%

Schedule Of Deferred Tax Assets And Liabilities



		2015		2014
Deferred tax assets:
Allowance for doubtful accounts	$	41,000	$	4,000
Inventory		2,016,000		2,779,000
Accrued and prepaid expenses		440,000		594,000
Domestic net operating loss carry-forward		1,208,000		-
Long-term compensation plans		351,000		380,000
Nonemployee director stock compensation		554,000		403,000
Other stock compensation		195,000		118,000
Foreign net operating loss carry-forwards and credits		2,008,000		1,743,000
Federal and state credits		927,000		-
Other		30,000		-


Gross deferred tax assets		7,770,000		6,021,000
Valuation allowance		(5,668,000)		(1,734,000)

Net deferred tax assets		2,102,000		4,287,000

Deferred tax liabilities
Depreciation		(2,141,000)		(2,110,000)
Intangible assets		(22,000)		(18,000)

Net deferred tax liability		(2,163,000)		(2,128,000)

Total net deferred tax (liability) asset	$	(61,000)	$	2,159,000

Schedule Of Unrecognized Tax Benefits



		2015		2014		2013
Uncertain tax positions – January 1	$	75,000	$	240,000	$	153,000
Gross increases - tax positions in prior period		142,000		0		0
Gross decreases - tax positions in prior period		0		(73,000)		0
Gross increases - current period tax positions		0		0		158,000
Settlements		0		(85,000)		(5,000)
Expiration of statute of limitations		0		(7,000)		(66,000)
Uncertain tax positions – December 31, 2015	$	217,000	$	75,000	$	240,000

Information Concerning Industry Segments And Major Customers (Tables)

12 Months Ended

Dec. 31, 2015

Information Concerning Industry Segments And Major Customers [Abstract]

Schedule Of Segment Information



				Transition		JDL				Intersegment
		Suttle		Networks		Technologies		Other		Eliminations		Total
2015
Sales	$	50,082,000	$	42,570,000	$	15,672,000	$	-	$	(654,000)	$	107,670,000
Cost of sales		41,232,000		24,088,000		10,866,000		-		(62,000)		76,124,000
Gross profit		8,850,000		18,482,000		4,806,000		-		(592,000)		31,546,000
Selling, general and
administrative expenses		15,285,000		22,495,000		3,635,000		-		(585,000)		40,830,000
Pension settlement costs		-		-		-		1,222,000		-		1,222,000
Operating (loss) income	$	(6,435,000)	$	(4,013,000)	$	1,171,000	$	(1,222,000)	$	(7,000)	$	(10,506,000)

Depreciation and amortization	$	2,125,000	$	1,038,000	$	150,000	$	-	$	-	$	3,313,000

Capital expenditures	$	1,710,000	$	313,000	$	263,000	$	115,000	$	(7,000)	$	2,394,000

Assets	$	38,163,000	$	23,512,000	$	5,964,000	$	20,284,000	$	(7,000)	$	87,916,000



				Transition		JDL				Intersegment
		Suttle		Networks		Technologies		Other		Eliminations		Total
2014
Sales	$	67,331,000	$	43,174,000	$	8,567,000	$	-	$	-	$	119,072,000
Cost of sales		46,339,000		23,975,000		6,599,000		-		-		76,913,000
Gross profit		20,992,000		19,199,000		1,968,000		-		-		42,159,000
Selling, general and
administrative expenses		14,389,000		21,393,000		2,846,000		-		-		38,628,000
Restructuring expense		-		238,000		-		-		-		238,000
Operating income (loss)	$	6,603,000	$	(2,432,000)	$	(878,000)	$	-	$	-	$	3,293,000

Depreciation and amortization	$	1,386,000	$	944,000	$	152,000	$	-	$	-	$	2,482,000

Capital expenditures	$	4,471,000	$	589,000	$	43,000	$	474,000	$	-	$	5,577,000

Assets	$	38,083,000	$	26,508,000	$	3,816,000	$	31,879,000	$	-	$	100,286,000



				Transition		JDL				Intersegment
		Suttle		Networks		Technologies		Other		Eliminations		Total
2013
Sales	$	54,346,000	$	43,857,000	$	33,117,000	$	-	$	-	$	131,320,000
Cost of sales		38,535,000		21,438,000		26,448,000		-		-		86,421,000
Gross profit		15,811,000		22,419,000		6,669,000		-		-		44,899,000
Selling, general and
administrative expenses		11,869,000		21,581,000		3,292,000		-		-		36,742,000
Impairment		-		5,850,000		-		-		-		5,850,000
Restructuring expense		226,000		779,000		145,000		-		-		1,150,000
Operating income (loss)	$	3,716,000	$	(5,791,000)	$	3,232,000	$	-	$	-	$	1,157,000

Depreciation and amortization	$	1,044,000	$	970,000	$	171,000	$	-	$	-	$	2,185,000

Capital expenditures	$	1,215,000	$	919,000	$	46,000	$	519,000	$	-	$	2,699,000

Assets	$	30,637,000	$	29,440,000	$	11,350,000	$	32,106,000	$	-	$	103,533,000

- 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

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2015

Fair Value Measurements [Abstract]

Schedule Of Financial Assets And Liabilities Measured At Fair Value



		December 31, 2015

	Level 1		Level 2		Level 3		Total Fair Value

Cash equivalents:
Money Market funds	$	1,944,000	$	-	$	-	$	1,944,000
Subtotal		1,944,000		-		-		1,944,000

Short-term investments:
Certificates of deposit		-		1,202,000		-		1,202,000
Corporate Notes/Bonds		-		4,027,000		-		4,027,000
Subtotal		-		5,229,000		-		5,229,000

Long-term investments:
Certificates of deposit		-		4,286,000		-		4,286,000
Corporate Notes/Bonds		-		2,007,000		-		2,007,000
Subtotal		-		6,293,000		-		6,293,000

Current Liabilities:		-
Accrued Consideration		-		-		(142,000)		(142,000)
Subtotal		-		-		(142,000)		(142,000)

Total	$	1,944,000	$	11,522,000	$	(142,000)	$	13,324,000



		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

Quarterly Operating Results (Tables)

12 Months Ended

Dec. 31, 2015

Quarterly Operating Results [Abstract]

Schedule Of Quarterly Operating Results



	Quarter Ended
		March 31		June 30		Sep 30		Dec 31
2015
Sales	$	19,545	$	28,198	$	32,246	$	27,681
Gross margins		4,887		8,539		10,424		7,696
Operating (loss) income		(5,691)		(1,718)		431		(3,528)
Net (loss) income		(4,163)		(1,028)		1,284		(5,741)

Basic net (loss) income per share	$	(0.48)	$	(0.12)	$	0.15	$	(0.66)
Diluted net (loss) income per share	$	(0.48)	$	(0.12)	$	0.15	$	(0.66)


2014
Sales	$	25,198	$	33,209	$	33,434	$	27,230
Gross margins		8,988		12,094		12,013		9,064
Operating income (loss)		(252)		2,406		2,658		(1,519)
Net income (loss)		(141)		1,437		1,695		(1,029)

Basic net income (loss) per share	$	(0.02)	$	0.17	$	0.20	$	(0.12)
Diluted net income (loss) per share	$	(0.02)	$	0.17	$	0.20	$	(0.12)

Summary Of Significant Accounting Policies (Narrative) (Details)

Summary Of Significant Accounting Policies (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2015 segment	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Summary Of Significant Accounting Policies [Line Items]
Number of segments	3us-gaap_NumberOfOperatingSegments
Cash and cash equivalents	$ 9,812,737	$ 13,736,857	$ 20,059,120	$ 17,869,712
Money market funds	1,944,000us-gaap_MoneyMarketFundsAtCarryingValue
Value of the investment in short-term money market funds sought to be preserved (in dollars per share)	$ 1.00
Depreciation	3,212,000us-gaap_Depreciation	2,375,000us-gaap_Depreciation	2,030,000us-gaap_Depreciation
Product warranty period	5 years
Research and development costs	$ 8,291,000us-gaap_ResearchAndDevelopmentExpense	$ 7,835,000us-gaap_ResearchAndDevelopmentExpense	$ 2,760,000us-gaap_ResearchAndDevelopmentExpense
Dilutive shares	0	18,384	0
Shares not included in the computation of diluted earnings per share	0	243,427	0
Employee Stock Option [Member]
Summary Of Significant Accounting Policies [Line Items]
Shares not included in the computation of diluted earnings per share	691,924		169,437
Deferred Stock Awards [Member]
Summary Of Significant Accounting Policies [Line Items]
Shares not included in the computation of diluted earnings per share	95,668		177,886

Summary Of Significant Accounting Policies (Schedule Of Warranty) (Details)

Summary Of Significant Accounting Policies (Schedule Of Warranty) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Summary Of Significant Accounting Policies [Abstract]
Beginning Balance	$ 434us-gaap_ProductWarrantyAccrual	$ 564us-gaap_ProductWarrantyAccrual
Amounts charged to expense	231	(14)
Actual warranty costs paid	(111)us-gaap_ProductWarrantyAccrualPayments	(116)us-gaap_ProductWarrantyAccrualPayments
Ending balance	$ 554us-gaap_ProductWarrantyAccrual	$ 434us-gaap_ProductWarrantyAccrual

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

Summary Of Significant Accounting Policies (Components Of Accumulated Other Comprehensive Loss) (Details) (USD $)	Dec. 31, 2015	Dec. 31, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	$ (666,382)	$ (695,158)
Minimum Pension Liability [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	4,148,000	1,951,000
Unrealized Loss On Available-For-Sale Investments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	(13,000)	(41,000)
Foreign Currency Translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	$ (4,801,000)	$ (2,605,000)

- 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 $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Cash Equivalents And Investments [Abstract]
Gross realized gains (losses)	$ 0	$ 0

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

Cash Equivalents And Investments (Schedule Of Cash And Available-For-Sale Securities) (Details) (USD $)	Dec. 31, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 13,493,000	$ 17,264,000
Gross Unrealized Gains	3,000	7,000
Gross Unrealized Losses	(30,000)	(55,000)
Fair Value	13,466,000	17,216,000
Cash Equivalents	1,944,000us-gaap_CashEquivalentsAtCarryingValue	1,073,000us-gaap_CashEquivalentsAtCarryingValue
Short-Term Investments	5,228,668us-gaap_ShortTermInvestments	4,602,717us-gaap_ShortTermInvestments
Long-Term Investments	6,293,505us-gaap_LongTermInvestments	11,540,261us-gaap_LongTermInvestments
Cash Equivalents [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	1,944,000	1,073,000
Fair Value	1,944,000	1,073,000
Cash Equivalents	1,944,000	1,073,000
Cash Equivalents [Member] \| Money Market Funds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	1,944,000	1,073,000
Fair Value	1,944,000	1,073,000
Cash Equivalents	1,944,000	1,073,000
Investments [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	11,549,000	16,191,000
Gross Unrealized Gains	3,000	7,000
Gross Unrealized Losses	(30,000)	(55,000)
Fair Value	11,522,000	16,143,000
Short-Term Investments	5,229,000	4,603,000
Long-Term Investments	6,293,000	11,540,000
Investments [Member] \| Certificates Of Deposit [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	5,493,000	7,414,000
Gross Unrealized Gains	3,000	1,000
Gross Unrealized Losses	(8,000)	(32,000)
Fair Value	5,488,000	7,383,000
Short-Term Investments	1,202,000	1,920,000
Long-Term Investments	4,286,000	5,463,000
Investments [Member] \| Corporate Notes/Bonds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	6,056,000	8,777,000
Gross Unrealized Gains		6,000
Gross Unrealized Losses	(22,000)	(23,000)
Fair Value	6,034,000	8,760,000
Short-Term Investments	4,027,000	2,683,000
Long-Term Investments	$ 2,007,000	$ 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 $) In Thousands, unless otherwise specified	Dec. 31, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Fair Value	$ 13,466	$ 17,216
Investments [Member]
Schedule of Available-for-sale Securities [Line Items]
Due within one year, Amortized Cost	5,237
Due after one year through five years, Amortized Cost	6,312
Amortized Cost	11,549
Due within one year, Fair Value	5,229
Due after one year through five years, Fair Value	6,293
Fair Value	$ 11,522	$ 16,143

Inventories (Schedule Of Inventories) (Details)

Inventories (Schedule Of Inventories) (Details) (USD $)	Dec. 31, 2015	Dec. 31, 2014
Inventories [Abstract]
Finished goods	$ 14,112,000us-gaap_InventoryFinishedGoods	$ 19,208,000us-gaap_InventoryFinishedGoods
Raw and processed materials	10,874,000	11,902,000
Total	$ 24,985,560us-gaap_InventoryNet	$ 31,109,653us-gaap_InventoryNet

Property, Plant And Equipment (Schedule Of Property, Plant And Equipment) (Details)

Property, Plant And Equipment (Schedule Of Property, Plant And Equipment) (Details) (USD $)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	47,897,000us-gaap_PropertyPlantAndEquipmentGross	$ 45,773,000us-gaap_PropertyPlantAndEquipmentGross
Less accumulated depreciation	(30,429,000)	(27,620,000)
Property, plant and equipment, net	17,468,420us-gaap_PropertyPlantAndEquipmentNet	18,153,152us-gaap_PropertyPlantAndEquipmentNet
Land [Member]
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	3,099,000	3,107,000
Buildings And Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	9,422,000	8,523,000
Machinery And Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	28,985,000	28,728,000
Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	5,225,000	3,490,000
Construction In Progress [Member]
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	1,166,000	$ 1,925,000
Minimum [Member] \| Buildings And Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Minimum [Member] \| Machinery And Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Minimum [Member] \| Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Maximum [Member] \| Buildings And Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	40 years
Maximum [Member] \| Machinery And Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	15 years
Maximum [Member] \| Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years

Acquisition (Narrative) (Details)

Acquisition (Narrative) (Details) (USD $)	0 Months Ended
Acquisition (Narrative) (Details) (USD $)	Jun. 01, 2015	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Contingent consideration at fair value		$ 142,000
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
Business acquisition, initial cash consideration paid	1,000,000
Business acquisition, deferred consideration	300,000
Business Combination, Liabilities Arising from Contingencies, Amount Recognized		442,000
Contingent consideration at fair value	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	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Goodwill And Intangible Assets [Abstract]
Amortization expense	$ 101us-gaap_AmortizationOfIntangibleAssets	$ 107us-gaap_AmortizationOfIntangibleAssets	$ 102us-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 $)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2013
Goodwill [Line Items]
January 1, 2015
Goodwill acquired	1,463,000us-gaap_GoodwillAcquiredDuringPeriod
Impairment loss		(5,849,853)us-gaap_GoodwillImpairmentLoss
December 31, 2015	1,462,503us-gaap_Goodwill
Gross goodwill	1,463,000us-gaap_GoodwillGross
Accumulated impairment loss
Balance at December 31, 2015	1,462,503us-gaap_Goodwill
Transition Networks [Member]
Goodwill [Line Items]
Impairment loss		$ (5,850,000)

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

Goodwill And Intangible Assets (Schedule Of Finite-Lived Intangible Assets) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 811	$ 811
Accumulated Amortization	(428)	(346)
Foreign Currency Translation	(76)	(41)
Net	307us-gaap_FiniteLivedIntangibleAssetsNet	424us-gaap_FiniteLivedIntangibleAssetsNet
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	91	91
Accumulated Amortization	(48)	(38)
Foreign Currency Translation	(8)	(4)
Net	35	49
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	491	491
Accumulated Amortization	(197)	(159)
Foreign Currency Translation	(46)	(26)
Net	248	306
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	229	229
Accumulated Amortization	(183)	(149)
Foreign Currency Translation	(22)	(11)
Net	$ 24	$ 69

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

Goodwill And Intangible Assets (Schedule Of Estimated Future Amortization Expense) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2015
Goodwill And Intangible Assets [Abstract]
2016	$ 84
2017	59
2018	54
2019	47
2020	$ 47

Employee Retirement Benefits (Narrative) (Details)

Employee Retirement Benefits (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2015 employee	Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items]
Maximum matching percentage by employer	6.00%
Contributions to the plan	$ 591,000	$ 528,000	$ 457,000
Expected contributions in 2016	70,000
Settlement contribution amount	650,000
Percentage of settlement contributed	95.00%
Pension settlement costs	1,222,276us-gaap_OtherNonrecurringExpense
Number of active employees covered by U.K. based subsidiary Austin Taylor	2
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Investments used to fund the plan	$ 2,623,000	$ 3,756,000

Employee Retirement Benefits (Summary Of The Balance Sheet Impact, Including Benefit Obligations, Assets And Funded Status Of The Pension Plan) (Details)

Employee Retirement Benefits (Summary Of The Balance Sheet Impact, Including Benefit Obligations, Assets And Funded Status Of The Pension Plan) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Employee Retirement Benefits [Abstract]
Benefit obligation at the beginning of the year	$ 3,584	$ 3,340
Service cost	50us-gaap_DefinedBenefitPlanServiceCost	8us-gaap_DefinedBenefitPlanServiceCost	5us-gaap_DefinedBenefitPlanServiceCost
Interest cost	122us-gaap_DefinedBenefitPlanInterestCost	143us-gaap_DefinedBenefitPlanInterestCost	186us-gaap_DefinedBenefitPlanInterestCost
Actuarial (gains)/losses	(193)	363
Benefits paid	(117)us-gaap_DefinedBenefitPlanBenefitsPaid	(78)us-gaap_DefinedBenefitPlanBenefitsPaid
Changes due to plan settlement	(534)
Foreign currency gains	(163)	(192)
Benefit obligation at the end of the year	2,749	3,584	3,340
Fair value of plan assets at beginning of year	3,756	3,645
Actual return on plan assets	172	340
Employer contributions	703	59
Benefits paid	(117)us-gaap_DefinedBenefitPlanBenefitsPaid	(78)us-gaap_DefinedBenefitPlanBenefitsPaid
Changes due to plan settlements	(1,720)
Foreign currency losses	(171)	(210)
Fair value of plan assets at end of year	2,623	3,756	3,645
Funded status at end of year - net (liability) asset	$ (126)	$ 172

Employee Retirement Benefits (Weighted Average Assumptions Used To Determine Net Periodic Pension Costs) (Details)

Employee Retirement Benefits (Weighted Average Assumptions Used To Determine Net Periodic Pension Costs) (Details)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Employee Retirement Benefits [Abstract]
Discount rate	3.90%	3.60%
Expected return on plan assets	3.90%	3.60%

Employee Retirement Benefits (Summary Of Components Of Net Periodic (Benefit) Cost) (Details)

Employee Retirement Benefits (Summary Of Components Of Net Periodic (Benefit) Cost) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Employee Retirement Benefits [Abstract]
Service cost	$ 50us-gaap_DefinedBenefitPlanServiceCost	$ 8us-gaap_DefinedBenefitPlanServiceCost	$ 5us-gaap_DefinedBenefitPlanServiceCost
Interest cost	122us-gaap_DefinedBenefitPlanInterestCost	143us-gaap_DefinedBenefitPlanInterestCost	186us-gaap_DefinedBenefitPlanInterestCost
Expected return on assets	(162)	(188)	(229)
Plan settlement costs	1,720
Amortization of prior service cost			211
Net periodic pension cost (benefit)	$ 1,730	$ (37)	$ 173

Commitments And Contingencies (Narrative) (Details)

Commitments And Contingencies (Narrative) (Details) (USD $)	12 Months Ended			0 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Mar. 10, 2016
Commitments and Contingencies [Line Items]
Rent expense	$ 517,000us-gaap_OperatingLeasesRentExpenseNet	$ 546,000us-gaap_OperatingLeasesRentExpenseNet	$ 409,000us-gaap_OperatingLeasesRentExpenseNet
Accrued (income)/expense for long-term compensation plans	0us-gaap_OtherLaborRelatedExpenses	0us-gaap_OtherLaborRelatedExpenses	(124,000)us-gaap_OtherLaborRelatedExpenses
Accrual for long-term compensation plans	0	0
Long-term compensation plan, payments for awards	0	199,000	27,000
Long-term compensation plan, percentage paid out in cash, cycle 1	25.00%
Long-term compensation plan, percentage paid out in stock, cycle 1	75.00%
Long-term compensation plan, percentage paid out in stock, cycle 2	100.00%
Accrued Employee Benefits	0	0
Mortgage [Member]
Commitments and Contingencies [Line Items]
Interest rate	6.83%
Outstanding balance on the mortgage	104,000
Line of Credit [Member]
Commitments and Contingencies [Line Items]
Line of credit, amount outstanding	0	0
Line of credit, maximum borrowing capacity	10,000,000
Line of credit, basis spread on variable rate	1.50%
Line of credit facility, interest rate at period end	1.90%
Investments pledged against line of credit	5,000,000
Subsequent Event [Member] \| Mortgage [Member]
Commitments and Contingencies [Line Items]
Payment to settle mortgage				$ 104,000
Maximum [Member]
Commitments and Contingencies [Line Items]
Operating lease terms	5 years
Minimum [Member]
Commitments and Contingencies [Line Items]
Operating lease terms	1 year

Commitments And Contingencies (Minimum Future Lease Payments) (Details)

Commitments And Contingencies (Minimum Future Lease Payments) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2015
Contingencies [Abstract]
2016	$ 251
2017	114
2018	85
2019	24
Total minimum future lease payments	$ 474

Stock Compensation (Narrative) (Details)

Stock Compensation (Narrative) (Details) (USD $)	12 Months Ended			1 Months Ended	0 Months Ended
Stock Compensation (Narrative) (Details) (USD $)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Mar. 31, 2016	May 21, 2015	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options outstanding	721,924	540,404	309,439			311,153
Unrecognized compensation expense related to stock options	$ 370,000
Aggregate intrinsic value of options outstanding	0
Intrinsic value of all options exercised	10,000	40,000	38,000
Net cash proceeds from exercise of stock options	0	99,000	110,000
Excess tax benefits from exercise of stock options	4,000	14,000	14,000
Share based compensation expense before income taxes	899,000	785,000	(81,000)
Share based compensation expense after income taxes	584,000	510,000	(53,000)
Shares of ESOP allocated to accounts of eligible employees	577,965
Shares issued under ESOP	37,640	32,520
ESOP contributions	467,731	395,220	362,273
Scenario, Forecast [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued under ESOP				60,197
2011 Executive Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards authorized					1,000,000
Number of additional awards authorized					2,000,000
Number of options granted	248,258
Award expiration period	7 years
Awards eligible for grant	1,120,376
Shares issued under Plan	95,465
Number of options outstanding	784,159
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%
1992 Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards eligible for grant	22,008
Employee Stock Ownership Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	6 years
Initial award vesting period	2 years
Requisite service period	1 year
Employee Stock Ownership Plan [Member] \| Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage	20.00%
Non-Employee Directors [Member] \| Stock Option Plan For Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted	0	0	0
Award expiration period	10 years
Number of shares automatically granted to each non-employee director	3,000
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognition period for unrecognized compensation expense	2 years 2 months 12 days
Deferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted	103,017	48,824	222,654
Unrecognized compensation expense for awards	348,000
Recognition period for unrecognized compensation expense	1 year 9 months 18 days
Deferred Stock [Member] \| Key Employees [Member] \| 2011 Executive Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted	100,017
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted	20,979	13,973	31,354
Unrecognized compensation expense for awards	$ 59,000
Recognition period for unrecognized compensation expense	4 months 24 days
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%
Awards eligible for grant	101,240

Stock Compensation (Schedule Of Changes In Number Of Outstanding Stock Options Under Director Plan, Stock Plan And 2011 Incentive Plan) (Details)

Stock Compensation (Schedule Of Changes In Number Of Outstanding Stock Options Under Director Plan, Stock Plan And 2011 Incentive Plan) (Details) (USD $)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Stock Compensation [Abstract]
Options, Outstanding	540,404	309,439	311,153
Options, Awarded	248,258	317,722	169,550
Options, Exercised	(12,000)	(12,000)	(15,000)
Options, Forfeited	(54,738)	(74,757)	(156,264)
Options, Outstanding	721,924	540,404	309,439	311,153
Options, Exercisable	297,439
Options, Expected to vest	721,924
Weighted average exercise price per share, Outstanding	$ 11.90	$ 11.66	$ 12.05
Weighted average exercise price per share, Awarded	$ 11.31	$ 12.30	$ 10.19
Weighted average exercise price per share, Exercised	$ 10.21	$ 8.28	$ 7.35
Weighted average exercise price per share, Forfeited	$ 12.21	$ 13.20	$ 11.25
Weighted average exercise price per share, Outstanding	$ 11.70	$ 11.90	$ 11.66	$ 12.05
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	4 years 10 months 21 days	5 years 1 month 17 days	4 years 1 month 17 days	4 years 11 months 27 days
Options, Exercisable - Weighted average remaining contractual term	3 years 6 months 29 days
Options, Expected to vest - Weighted average remaining contractual term	4 years 10 months 21 days

Stock Compensation (Valuation Assumptions Of Stock Option Plan) (Details)

Stock Compensation (Valuation Assumptions Of Stock Option Plan) (Details)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Stock Compensation [Abstract]
Expected volatility	30.70%	31.40%	31.80%
Risk free interest rate	1.60%	2.70%	2.10%
Expected holding period	6 years	6 years	6 years
Dividend yield	5.70%	5.20%	6.30%

Stock Compensation (Summary Of The Status Of Stock Options Outstanding) (Details)

Stock Compensation (Summary Of The Status Of Stock Options Outstanding) (Details) (USD $)	12 Months Ended
	Dec. 31, 2015
$8.65 to $9.99 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, lower limit	$ 8.65
Range of Exercise Prices, upper limit	$ 9.99
Shares	30,000
Weighted Average Remaining Option Life	2 years 2 months 12 days
Weighted Average Exercise Price	$ 9.68
$10.00 to $12.00 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, lower limit	$ 10.00
Range of Exercise Prices, upper limit	$ 12.00
Shares	506,734
Weighted Average Remaining Option Life	5 years 4 months 24 days
Weighted Average Exercise Price	$ 11.30
$12.01 to $14.50 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, lower limit	$ 12.01
Range of Exercise Prices, upper limit	$ 14.50
Shares	185,190
Weighted Average Remaining Option Life	4 years
Weighted Average Exercise Price	$ 13.14

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

Stock Compensation (Schedule Of Changes In The Number Of Deferred Stock Shares Under The Stock Plan And Incentive Plan) (Details) (Deferred Stock [Member], USD $)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Deferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding	161,314	200,140	160,790
Shares, Granted	103,017	48,824	222,654
Shares, Vested	(18,940)	(16,754)	(1,849)
Shares, Forfeited	(118,964)	(70,896)	(181,455)
Shares, Outstanding	126,427	161,314	200,140
Weighted Average Grant Date Fair Value, Outstanding	$ 10.87	$ 11.47	$ 14.16
Weighted Average Grant Date Fair Value, Granted	$ 11.52	$ 12.52	$ 10.08
Weighted Average Grant Date Fair Value, Vested	$ 12.37	$ 13.81	$ 14.82
Weighted Average Grant Date Fair Value, Forfeited	$ 10.27	$ 13.02	$ 12.11
Weighted Average Grant Date Fair Value, Outstanding	$ 11.73	$ 10.87	$ 11.47

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

Stock Compensation (Schedule Of Changes In Restricted Stock Units Outstanding) (Details) (Restricted Stock Units (RSUs) [Member], USD $)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding	39,151	53,193	25,879
Shares, Granted	20,979	13,973	31,354
Shares, Vested	(27,314)	(28,015)
Shares, Forfeited			(4,040)
Shares, Outstanding	32,816	39,151	53,193
Weighted Average Grant Date Fair Value, Outstanding	$ 10.67	$ 10.44	$ 10.82
Weighted Average Grant Date Fair Value, Granted	$ 11.06	$ 11.98	$ 10.05
Weighted Average Grant Date Fair Value, Vested	$ 10.08	$ 10.89
Weighted Average Grant Date Fair Value, Forfeited			$ 9.90
Weighted Average Grant Date Fair Value, Outstanding	$ 11.41	$ 10.67	$ 10.44

Common Stock (Details)

Common Stock (Details) (USD $)	Dec. 31, 2015	Dec. 23, 2009
Common Stock [Abstract]
Remaining number of shares authorized to be repurchased	411,910
Number of rights distributed for each share of common stock		1
Number of securities into which each right may be converted		0.01
Exercise price of right		$ 41
Percentage of common stock required to be purchased for rights to become exercisable		16.50%

Income Taxes (Narrative) (Details)

Income Taxes (Narrative) (Details) (USD $)	3 Months Ended	12 Months Ended
Income Taxes (Narrative) (Details) (USD $)	Dec. 31, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2005
Income Taxes [Line Items]
Uncertain tax benefit positions that would reduce the effective income tax rate if recognized	$ 220,000	$ 220,000
Dividend-received deduction		85.00%jcs_DividendReceivedDeduction
Valuation allowance	3,700,000	5,668,000
Accrual for interest and penalties	4,000	4,000
Net increase (decrease) in accrued interest and penalties		(2,000)
Dividends declared not paid	1,474,892	1,474,892	1,446,498	1,436,318
Domestic Tax Authority [Member]
Income Taxes [Line Items]
Net operating loss carryforwards	3,647,000	3,647,000
Income tax benefit related to research and development credits		1,554,000
Tax credit carryforward related to research and development	496,000	496,000
State and Local Jurisdiction [Member]
Income Taxes [Line Items]
Income tax benefit related to research and development credits		1,024,000
Tax credit carryforward related to research and development	594,000	594,000
Austin Taylor Communications, Ltd. [Member]
Income Taxes [Line Items]
Pretax income (losses)		1,742,000	389,000	428,000
Net operating loss carryforwards	8,077,000	8,077,000
Transition Networks EMEA, Ltd. [Member]
Income Taxes [Line Items]
Pretax income (losses)		(558,000)	(54,000)	2,754,000
Net operating loss carryforwards	0	0
Transition Networks China [Member]
Income Taxes [Line Items]
Pretax income (losses)		29,000	345,000	341,000
Net operating loss carryforwards	374,000	374,000
Suttle Costa Rica, S.A. [Member]
Income Taxes [Line Items]
Pretax income (losses)		446,000	321,000	152,000
Net operating loss carryforwards	0	0
Dividends declared not paid					$ 3,500,000

Income Taxes (Income Tax Expense By Jurisdiction) (Details)

Income Taxes (Income Tax Expense By Jurisdiction) (Details) (USD $)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Taxes [Abstract]
Currently payable income taxes: Federal	$ (3,142,000)us-gaap_CurrentFederalTaxExpenseBenefit	$ 328,000us-gaap_CurrentFederalTaxExpenseBenefit	$ 2,114,000us-gaap_CurrentFederalTaxExpenseBenefit
Currently payable income taxes: State	(85,000)	(12,000)	297,000
Currently payable income taxes: Foreign	254,000us-gaap_CurrentForeignTaxExpenseBenefit	113,000us-gaap_CurrentForeignTaxExpenseBenefit	(32,000)us-gaap_CurrentForeignTaxExpenseBenefit
Currently payable income taxes	(2,973,000)us-gaap_CurrentIncomeTaxExpenseBenefit	429,000us-gaap_CurrentIncomeTaxExpenseBenefit	2,379,000us-gaap_CurrentIncomeTaxExpenseBenefit
Deferred income taxes (benefit): Federal	2,191,000	761,000	(303,000)
Deferred income taxes (benefit): State	38,000	40,000	18,000
Deferred income taxes (benefit): Foreign	(9,000)	(11,000)	(33,000)
Deferred income taxes (benefit)	2,220,623us-gaap_DeferredIncomeTaxExpenseBenefit	790,402us-gaap_DeferredIncomeTaxExpenseBenefit	(317,727)us-gaap_DeferredIncomeTaxExpenseBenefit
Income taxes (benefit)	$ (753,415)us-gaap_IncomeTaxExpenseBenefit	$ 1,219,355us-gaap_IncomeTaxExpenseBenefit	$ 2,061,013us-gaap_IncomeTaxExpenseBenefit

Income Taxes (Reconciliation Of Effective Tax Rate, By Percentage) (Details)

Income Taxes (Reconciliation Of Effective Tax Rate, By Percentage) (Details)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Taxes [Abstract]
Tax at U.S. statutory rate	35.00%	35.00%	35.00%
Surtax exemption	(1.10%)	(0.70%)	(5.40%)
State income taxes, net of federal benefit	0.60%	1.00%	19.10%
Foreign income taxes, net of foreign tax credits	(3.60%)	7.80%	3.30%
Impairment of goodwill			116.20%
Other nondeductible items	0.00%	3.10%	4.90%
Effect of (decrease) increase in uncertain tax positions	(1.40%)	(10.20%)	7.30%
Federal credits	15.10%
Change in valuation allowance	(35.20%)
Other	(2.20%)	2.30%	6.40%
Effective tax rate	7.20%	38.30%	186.80%

Income Taxes (Schedule Of Deferred Tax Assets And Liabilities) (Details)

Income Taxes (Schedule Of Deferred Tax Assets And Liabilities) (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2015	Dec. 31, 2014
Income Taxes [Abstract]
Allowance for doubtful accounts	$ 41	$ 4
Inventory	2,016us-gaap_DeferredTaxAssetsInventory	2,779us-gaap_DeferredTaxAssetsInventory
Accrued and prepaid expenses	440	594
Domestic net operating loss carry-forward	1,208
Long-term compensation plans	351	380
Nonemployee director stock compensation	554	403
Other stock compensation	195	118
Foreign net operating loss carry-forwards and credits	2,008	1,743
Federal and state credits	927
Other	30us-gaap_DeferredTaxAssetsOther
Gross deferred tax assets	7,770us-gaap_DeferredTaxAssetsGross	6,021us-gaap_DeferredTaxAssetsGross
Valuation allowance	(5,668)	(1,734)
Net deferred tax assets	2,102us-gaap_DeferredTaxAssetsNet	4,287us-gaap_DeferredTaxAssetsNet
Depreciation	(2,141)us-gaap_DeferredTaxLiabilitiesOther	(2,110)us-gaap_DeferredTaxLiabilitiesOther
Intangible assets	(22)	(18)
Net deferred tax liability	(2,163)us-gaap_DeferredIncomeTaxLiabilities	(2,128)us-gaap_DeferredIncomeTaxLiabilities
Total net deferred tax (liability)	(61)us-gaap_DeferredTaxLiabilities
Total net deferred tax asset		$ 2,159us-gaap_DeferredTaxAssetsLiabilitiesNet

Income Taxes (Schedule Of Unrecognized Tax Benefits) (Details)

Income Taxes (Schedule Of Unrecognized Tax Benefits) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Taxes [Abstract]
Unrecognized tax benefits - January 1	$ 75us-gaap_UnrecognizedTaxBenefits	$ 240us-gaap_UnrecognizedTaxBenefits	$ 153us-gaap_UnrecognizedTaxBenefits
Gross increases - tax positions in prior period	142	0	0
Gross decreases - tax positions in prior period	0	(73)	0
Gross increases - current period tax positions	0	0	158
Settlements	0	(85)	(5)
Expiration of statute of limitations	0	(7)	(66)
Unrecognized tax benefits - December 31	$ 217us-gaap_UnrecognizedTaxBenefits	$ 75us-gaap_UnrecognizedTaxBenefits	$ 240us-gaap_UnrecognizedTaxBenefits

Information Concerning Industry Segments And Major Customers (Narrative) (Details)

Information Concerning Industry Segments And Major Customers (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Number of segments	3us-gaap_NumberOfOperatingSegments
Foreign Countries [Member] \| Suttle [Member]
Segment Reporting Information [Line Items]
Long-lived assets	2,932	2,810
United States [Member] \| Sales [Member]
Segment Reporting Information [Line Items]
Concentration risk percentage	81.00%	86.00%	87.00%
One Customer [Member] \| Sales [Member] \| JDL Technologies [Member]
Segment Reporting Information [Line Items]
Concentration risk percentage	10.90%		17.50%
One Customer [Member] \| Sales [Member] \| Suttle [Member]
Segment Reporting Information [Line Items]
Concentration risk percentage	16.20%	33.60%	18.70%

Information Concerning Industry Segments And Major Customers (Schedule Of Segment Information) (Details)

Information Concerning Industry Segments And Major Customers (Schedule Of Segment Information) (Details) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Sales	$ 27,681,000us-gaap_SalesRevenueNet	$ 32,246,000us-gaap_SalesRevenueNet	$ 28,198,000us-gaap_SalesRevenueNet	$ 19,545,000us-gaap_SalesRevenueNet	$ 27,230,000us-gaap_SalesRevenueNet	$ 33,434,000us-gaap_SalesRevenueNet	$ 33,209,000us-gaap_SalesRevenueNet	$ 25,198,000us-gaap_SalesRevenueNet	$ 107,669,524us-gaap_SalesRevenueNet	$ 119,071,439us-gaap_SalesRevenueNet	$ 131,319,510us-gaap_SalesRevenueNet
Cost of sales									76,123,362us-gaap_CostOfRevenue	76,912,881us-gaap_CostOfRevenue	86,420,982us-gaap_CostOfRevenue
Gross profit	7,696,000us-gaap_GrossProfit	10,424,000us-gaap_GrossProfit	8,539,000us-gaap_GrossProfit	4,887,000us-gaap_GrossProfit	9,064,000us-gaap_GrossProfit	12,013,000us-gaap_GrossProfit	12,094,000us-gaap_GrossProfit	8,988,000us-gaap_GrossProfit	31,546,000us-gaap_GrossProfit	42,159,000us-gaap_GrossProfit	44,899,000us-gaap_GrossProfit
Selling, general and administrative expenses									40,829,755	38,627,801	36,742,869
Pension settlement costs									1,222,276us-gaap_OtherNonrecurringExpense
Impairment											5,849,853us-gaap_GoodwillImpairmentLoss
Restructuring expense									0us-gaap_RestructuringCharges	237,838us-gaap_RestructuringCharges	1,149,439us-gaap_RestructuringCharges
Operating (loss) income	(3,528,000)us-gaap_OperatingIncomeLoss	431,000us-gaap_OperatingIncomeLoss	(1,718,000)us-gaap_OperatingIncomeLoss	(5,691,000)us-gaap_OperatingIncomeLoss	(1,519,000)us-gaap_OperatingIncomeLoss	2,658,000us-gaap_OperatingIncomeLoss	2,406,000us-gaap_OperatingIncomeLoss	(252,000)us-gaap_OperatingIncomeLoss	(10,505,869)us-gaap_OperatingIncomeLoss	3,292,919us-gaap_OperatingIncomeLoss	1,156,367us-gaap_OperatingIncomeLoss
Depreciation and amortization									3,312,587	2,482,300	2,184,830
Capital expenditures									2,394,000	5,577,000	2,699,000
Assets	87,916,230us-gaap_Assets				100,286,235us-gaap_Assets				87,916,230us-gaap_Assets	100,286,235us-gaap_Assets	103,533,000us-gaap_Assets
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Sales									(654,000)
Cost of sales									(62,000)
Gross profit									(592,000)
Selling, general and administrative expenses									(585,000)
Operating (loss) income									(7,000)
Capital expenditures									(7,000)
Assets	(7,000)								(7,000)
Suttle [Member]
Segment Reporting Information [Line Items]
Sales									50,082,000	67,331,000	54,346,000
Cost of sales									41,232,000	46,339,000	38,535,000
Gross profit									8,850,000	20,992,000	15,811,000
Selling, general and administrative expenses									15,285,000	14,389,000	11,869,000
Restructuring expense											226,000
Operating (loss) income									(6,435,000)	6,603,000	3,716,000
Depreciation and amortization									2,125,000	1,386,000	1,044,000
Capital expenditures									1,710,000	4,471,000	1,215,000
Assets	38,163,000				38,083,000				38,163,000	38,083,000	30,637,000
Transition Networks [Member]
Segment Reporting Information [Line Items]
Sales									42,570,000	43,174,000	43,857,000
Cost of sales									24,088,000	23,975,000	21,438,000
Gross profit									18,482,000	19,199,000	22,419,000
Selling, general and administrative expenses									22,495,000	21,393,000	21,581,000
Impairment											5,850,000
Restructuring expense										238,000	779,000
Operating (loss) income									(4,013,000)	(2,432,000)	(5,791,000)
Depreciation and amortization									1,038,000	944,000	970,000
Capital expenditures									313,000	589,000	919,000
Assets	23,512,000				26,508,000				23,512,000	26,508,000	29,440,000
JDL Technologies [Member]
Segment Reporting Information [Line Items]
Sales									15,672,000	8,567,000	33,117,000
Cost of sales									10,866,000	6,599,000	26,448,000
Gross profit									4,806,000	1,968,000	6,669,000
Selling, general and administrative expenses									3,635,000	2,846,000	3,292,000
Restructuring expense											145,000
Operating (loss) income									1,171,000	(878,000)	3,232,000
Depreciation and amortization									150,000	152,000	171,000
Capital expenditures									263,000	43,000	46,000
Assets	5,964,000				3,816,000				5,964,000	3,816,000	11,350,000
Other [Member]
Segment Reporting Information [Line Items]
Pension settlement costs									1,222,000
Operating (loss) income									(1,222,000)
Capital expenditures									115,000	474,000	519,000
Assets	$ 20,284,000				$ 31,879,000				$ 20,284,000	$ 31,879,000	$ 32,106,000

Fair Value Measurements (Narrative) (Details)

Fair Value Measurements (Narrative) (Details) (USD $)	12 Months Ended
Fair Value Measurements (Narrative) (Details) (USD $)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Fair Value Measurements [Abstract]
Contingent consideration at fair value	$ 142,000
Change in fair value of acquisition-related contingent consideration	(20,636)		(43,898)
Transfers between levels	$ 0	$ 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 $) In Thousands, unless otherwise specified	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 1,944	$ 1,073
Current Liabilities, fair value	(142)
Assets (Liabilities) Net, fair value	13,324us-gaap_FairValueNetAssetLiability	17,216us-gaap_FairValueNetAssetLiability
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	1,944	1,073
Assets (Liabilities) Net, fair value	1,944	1,073
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets (Liabilities) Net, fair value	11,522	16,143
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Current Liabilities, fair value	(142)
Assets (Liabilities) Net, fair value	(142)
Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	1,944	1,073
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	1,944	1,073
Accrued Consideration [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Current Liabilities, fair value	(142)
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	(142)
Short-Term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	5,229	4,603
Short-Term Investments [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	5,229	4,603
Short-Term Investments [Member] \| Certificates Of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	1,202	1,920
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	1,202	1,920
Short-Term Investments [Member] \| Corporate Notes/Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	4,027	2,683
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	4,027	2,683
Long-Term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	6,293	11,540
Long-Term Investments [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	6,293	11,540
Long-Term Investments [Member] \| Certificates Of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	4,286	5,463
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	4,286	5,463
Long-Term Investments [Member] \| Corporate Notes/Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	2,007	6,077
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	$ 2,007	$ 6,077

Restructuring Charges (Details)

Restructuring Charges (Details) (USD $)	12 Months Ended
Restructuring Charges (Details) (USD $)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Restructuring Charges [Abstract]
Restructuring expense	$ 0us-gaap_RestructuringCharges	$ 237,838us-gaap_RestructuringCharges	$ 1,149,439us-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

Subsequent Events (Details)

Subsequent Events (Details) (USD $)	12 Months Ended			3 Months Ended
Subsequent Events (Details) (USD $)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Mar. 31, 2016
Debt Instrument [Line Items]
Gain on sale of assets	$ 8,090us-gaap_GainLossOnDispositionOfAssets	$ (112,242)us-gaap_GainLossOnDispositionOfAssets	$ (73,126)us-gaap_GainLossOnDispositionOfAssets
Scenario, Forecast [Member]
Debt Instrument [Line Items]
Gain on sale of assets				$ 810,000

Quarterly Operating Results (Details)

Quarterly Operating Results (Details) (USD $)	3 Months Ended								12 Months Ended
Quarterly Operating Results (Details) (USD $)	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Quarterly Operating Results [Abstract]
Sales	$ 27,681,000us-gaap_SalesRevenueNet	$ 32,246,000us-gaap_SalesRevenueNet	$ 28,198,000us-gaap_SalesRevenueNet	$ 19,545,000us-gaap_SalesRevenueNet	$ 27,230,000us-gaap_SalesRevenueNet	$ 33,434,000us-gaap_SalesRevenueNet	$ 33,209,000us-gaap_SalesRevenueNet	$ 25,198,000us-gaap_SalesRevenueNet	$ 107,669,524us-gaap_SalesRevenueNet	$ 119,071,439us-gaap_SalesRevenueNet	$ 131,319,510us-gaap_SalesRevenueNet
Gross margins	7,696,000us-gaap_GrossProfit	10,424,000us-gaap_GrossProfit	8,539,000us-gaap_GrossProfit	4,887,000us-gaap_GrossProfit	9,064,000us-gaap_GrossProfit	12,013,000us-gaap_GrossProfit	12,094,000us-gaap_GrossProfit	8,988,000us-gaap_GrossProfit	31,546,000us-gaap_GrossProfit	42,159,000us-gaap_GrossProfit	44,899,000us-gaap_GrossProfit
Operating (loss) income	(3,528,000)us-gaap_OperatingIncomeLoss	431,000us-gaap_OperatingIncomeLoss	(1,718,000)us-gaap_OperatingIncomeLoss	(5,691,000)us-gaap_OperatingIncomeLoss	(1,519,000)us-gaap_OperatingIncomeLoss	2,658,000us-gaap_OperatingIncomeLoss	2,406,000us-gaap_OperatingIncomeLoss	(252,000)us-gaap_OperatingIncomeLoss	(10,505,869)us-gaap_OperatingIncomeLoss	3,292,919us-gaap_OperatingIncomeLoss	1,156,367us-gaap_OperatingIncomeLoss
Net (loss) income	(5,741,000)us-gaap_NetIncomeLoss	1,284,000us-gaap_NetIncomeLoss	(1,028,000)us-gaap_NetIncomeLoss	(4,163,000)us-gaap_NetIncomeLoss	(1,029,000)us-gaap_NetIncomeLoss	1,695,000us-gaap_NetIncomeLoss	1,437,000us-gaap_NetIncomeLoss	(141,000)us-gaap_NetIncomeLoss	(9,648,308)us-gaap_NetIncomeLoss	1,961,873us-gaap_NetIncomeLoss	(957,888)us-gaap_NetIncomeLoss
Basic net (loss) income per share:	$ (0.66)us-gaap_EarningsPerShareBasic	$ 0.15us-gaap_EarningsPerShareBasic	$ (0.12)us-gaap_EarningsPerShareBasic	$ (0.48)us-gaap_EarningsPerShareBasic	$ (0.12)us-gaap_EarningsPerShareBasic	$ 0.20us-gaap_EarningsPerShareBasic	$ 0.17us-gaap_EarningsPerShareBasic	$ (0.02)us-gaap_EarningsPerShareBasic	$ (1.11)us-gaap_EarningsPerShareBasic	$ 0.23us-gaap_EarningsPerShareBasic	$ (0.11)us-gaap_EarningsPerShareBasic
Diluted net (loss) income per share:	$ (0.66)us-gaap_EarningsPerShareDiluted	$ 0.15us-gaap_EarningsPerShareDiluted	$ (0.12)us-gaap_EarningsPerShareDiluted	$ (0.48)us-gaap_EarningsPerShareDiluted	$ (0.12)us-gaap_EarningsPerShareDiluted	$ 0.20us-gaap_EarningsPerShareDiluted	$ 0.17us-gaap_EarningsPerShareDiluted	$ (0.02)us-gaap_EarningsPerShareDiluted	$ (1.11)us-gaap_EarningsPerShareDiluted	$ 0.23us-gaap_EarningsPerShareDiluted	$ (0.11)us-gaap_EarningsPerShareDiluted
Pension settlement costs									1,222,276us-gaap_OtherNonrecurringExpense
Valuation allowance	$ 3,700,000								$ 5,668,000

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References+ Details

Valuation And Qualifying Accounts And Reserves (Details)

Valuation And Qualifying Accounts And Reserves (Details) (Allowance for Doubtful Accounts [Member], USD $)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Allowance for Doubtful Accounts [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	$ 1,734	$ 1,618	$ 2,091
Additions Charged to Cost and Expenses	3,934	116
Deductions from Reserves			(473)
Balance at End of Period	$ 5,668	$ 1,734	$ 1,618

Discount rate

Expected return on assets