Document And Entity Information

Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Jun. 30, 2017	Aug. 01, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2017
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2017
Entity Registrant Name	COMMUNICATIONS SYSTEMS INC
Entity Central Index Key	0000022701
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		8,956,343

Condensed Consolidated Balance Sheets

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2017	Dec. 31, 2016
CURRENT ASSETS:
Cash and cash equivalents	$ 19,112,086	$ 10,443,274
Investments	1,444,556	5,805,276
Trade accounts receivable, less allowance for doubtful accounts of $130,000 and $77,000, respectively	12,750,055	14,552,191
Inventories	18,274,381	22,204,902
Prepaid income taxes	595,273	1,400,118
Other current assets	978,082	967,332
TOTAL CURRENT ASSETS	53,154,433	55,373,093
PROPERTY, PLANT AND EQUIPMENT, net	14,197,023	15,719,403
OTHER ASSETS:
Goodwill		1,462,503
Other assets, net	290,735	622,017
TOTAL OTHER ASSETS	290,735	2,084,520
TOTAL ASSETS	67,642,191	73,177,016
CURRENT LIABILITIES:
Accounts payable	6,483,710	6,953,710
Accrued compensation and benefits	3,072,470	2,149,973
Other accrued liabilities	1,679,387	1,851,938
Dividends payable	397,768	412,542
TOTAL CURRENT LIABILITIES	11,633,335	11,368,163
LONG TERM LIABILITIES:
Long-term compensation plans	53,907	16,299
Uncertain tax positions	110,973	106,864
Deferred income taxes		52,998
TOTAL LONG-TERM LIABILITIES	164,880	176,161
COMMITMENTS AND CONTINGENCIES (Footnote 7)
STOCKHOLDERS' EQUITY
Preferred stock, par value $1.00 per share; 3,000,000 shares authorized; none issued
Common stock, par value $.05 per share; 30,000,000 shares authorized; 8,956,343 and 8,877,379 shares issued and outstanding, respectively	447,817	443,869
Additional paid-in capital	41,786,018	41,279,281
Retained earnings	14,267,533	20,596,203
Accumulated other comprehensive loss	(657,392)	(686,661)
TOTAL STOCKHOLDERS' EQUITY	55,843,976	61,632,692
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 67,642,191	$ 73,177,016

Condensed Consolidated Balance Sheets (Parenthetical)

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Condensed Consolidated Balance Sheets [Abstract]
Trade accounts receivable, allowance for doubtful accounts	$ 130	$ 77
Preferred stock, par value	$ 1.00	$ 1.00
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, shares issued	0	0
Common stock, par value	$ 0.05	$ 0.05
Common stock, shares authorized	30,000,000	30,000,000
Common stock, shares issued	8,956,343	8,877,379
Common stock, shares outstanding	8,956,343	8,877,379

Condensed Consolidated Statements Of Loss And Comprehensive Loss

Condensed Consolidated Statements Of Loss And Comprehensive Loss - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Condensed Consolidated Statements Of Loss And Comprehensive Loss [Abstract]
Sales	$ 22,068,462	$ 26,311,442	$ 42,868,541	$ 50,977,886
Cost of sales	16,057,822	18,935,699	30,892,836	36,833,125
Gross profit	6,010,640	7,375,743	11,975,705	14,144,761
Operating expenses:
Selling, general and administrative expenses	7,318,047	10,047,201	14,355,302	19,684,262
Pension liability adjustment gains				(4,147,836)
Restructuring expense	1,141,992		1,529,630
Impairment loss	1,617,389		1,617,389
Total operating expenses	10,077,428	10,047,201	17,502,321	15,536,426
Operating loss	(4,066,788)	(2,671,458)	(5,526,616)	(1,391,665)
Other income (expenses):
Investment and other income (loss)	(1,667)	72,484	40,019	100,136
(Loss) Gain on sale of assets	(40,446)		(58,246)	808,322
Interest and other expense	(9,481)	(41,074)	(19,040)	(50,146)
Foreign currency translation loss				(4,238,497)
Other (expense) income, net	(51,594)	31,410	(37,267)	(3,380,185)
Loss from operations before income taxes	(4,118,382)	(2,640,048)	(5,563,883)	(4,771,850)
Income tax (benefit) expense	(27,685)	(95,550)	42,326	239,316
Net loss	(4,090,697)	(2,544,498)	(5,606,209)	(5,011,166)
Other comprehensive income (loss), net of tax:
Additional minimum pension liability adjustments				(4,147,836)
Unrealized gain on available-for-sale securities	(1,163)	1,300	(2,947)	38,304
Foreign currency translation adjustment	37,204	(171,841)	32,216	4,153,125
Total other comprehensive income (loss)	36,041	(170,541)	29,269	43,593
Comprehensive loss	$ (4,054,656)	$ (2,715,039)	$ (5,576,940)	$ (4,967,573)
Basic net loss per share:	$ (0.46)	$ (0.29)	$ (0.63)	$ (0.56)
Diluted net loss per share:	$ (0.46)	$ (0.29)	$ (0.63)	$ (0.56)
Weighted Average Basic Shares Outstanding	8,947,070	8,849,236	8,920,779	8,899,056
Weighted Average Dilutive Shares Outstanding	8,947,070	8,849,236	8,920,779	8,899,056
Dividends declared per share	$ 0.04	$ 0.16	$ 0.08	$ 0.32

Condensed Consolidated Statement Of Changes In Stockholders' Equity

Condensed Consolidated Statement Of Changes In Stockholders' Equity - 6 months ended Jun. 30, 2017 - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss [Member]	Total
BALANCE at Dec. 31, 2016	$ 443,869	$ 41,279,281	$ 20,596,203	$ (686,661)	$ 61,632,692
BALANCE, Shares at Dec. 31, 2016	8,877,379
Net loss			(5,606,209)		(5,606,209)
Issuance of common stock under Employee Stock Purchase Plan	$ 576	51,519			52,095
Issuance of common stock under Employee Stock Purchase Plan, Shares	11,518
Issuance of common stock to Employee Stock Ownership Plan	$ 2,362	216,396			218,758
Issuance of common stock to Employee Stock Ownership Plan, Shares	47,248
Issuance of common stock under Executive Stock Plan	$ 1,090	0			1,090
Issuance of common stock under Executive Stock Plan, Shares	21,805
Share based compensation		246,266			246,266
Other share retirements, Shares	(1,607)
Other share retirements	$ (80)	(7,444)	(598)		(6,926)
Shareholder dividends			(723,059)		(723,059)
Other comprehensive income				29,269	29,269
BALANCE at Jun. 30, 2017	$ 447,817	$ 41,786,018	$ 14,267,533	$ (657,392)	$ 55,843,976
BALANCE, Shares at Jun. 30, 2017	8,956,343

Condensed Consolidated Statements Of Cash Flows

Condensed Consolidated Statements Of Cash Flows - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (5,606,209)	$ (5,011,166)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	1,722,382	1,833,848
Share based compensation	246,266	449,997
Deferred taxes	(52,999)	(20,528)
Impairment loss	1,617,389
Change in fair value of acquisition-related contingent consideration		(20,229)
Loss (gain) on sale of assets	58,246	(808,322)
Excess tax benefit from share-based payments		49,543
Changes in assets and liabilities:
Trade accounts receivable	1,813,679	631,205
Inventories	3,958,892	(1,843,034)
Prepaid income taxes	806,070	(24,889)
Other assets	152,665	(821,584)
Accounts payable	(644,549)	1,763,436
Accrued compensation and benefits	1,176,457	1,185,587
Other accrued liabilities	(183,883)	120,537
Income taxes payable	4,109	(38,610)
Other		52,402
Net cash provided by (used in) operating activities	5,068,515	(2,501,807)
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(138,374)	(1,271,190)
Proceeds from the sale of property, plant and equipment	73,400	969,114
Proceeds from the sale of investments	4,357,774	1,504,862
Net cash provided by investing activities	4,292,800	1,202,786
CASH FLOWS FROM FINANCING ACTIVITIES:
Borrowings on line of credit		3,100,000
Cash dividends paid	(737,833)	(2,844,805)
Mortgage principal payments		(103,603)
Proceeds from issuance of common stock, net of shares withheld	46,259	57,368
Excess tax expense benefit from share-based payments		(49,543)
Payment of deferred consideration related to acquisition		(300,000)
Net cash used in financing activities	(691,574)	(140,583)
EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH	(929)	(118,677)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	8,668,812	(1,558,281)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	10,443,274	9,812,737
CASH AND CASH EQUIVALENTS AT END OF PERIOD	19,112,086	8,254,456
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Income taxes (refunded) paid	(662,821)	274,918
Interest paid	19,641	23,327
Dividends declared not paid	397,768	1,503,034
Capital expenditures in accounts payable	$ 171,985	26,418
Acquisition costs in accrued consideration		$ 122,005

Summary Of Significant Accounting Policies

6 Months Ended

Jun. 30, 2017

Summary Of Significant Accounting Policies [Abstract]

Summary Of Significant Accounting Policies

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Description of Business

Communications Systems, Inc. (herein collectively called “CSI” or the “Company”) is a Minnesota corporation organized in 1969 that operates primarily as a holding company conducting its business through four business units having operations 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 core media conversion products, Ethernet switches, and other connectivity and data transmission products. Through its JDL Technologies business unit the Company provides technology solutions including virtualization, managed services, wired and wireless network design and implementation, HIPAA-compliant IT services, and converged infrastructure configuration and deployment. Through its Net2Edge business unit, the Company enables telecommunications carriers to connect legacy networks to high-speed services.

The Company classifies its businesses into four segments corresponding to the Suttle, Transition Networks, JDL Technologies and Net2Edge business units. Non-allocated general and administrative expenses are separately accounted for as “Other” in the Company’s segment reporting. Intersegment revenues are eliminated upon consolidation.

Financial Statement Presentation

The condensed consolidated balance sheets and condensed consolidated statement of changes in stockholders’ equity as of June 30, 2017 and the related condensed consolidated statements of loss and comprehensive loss, and the condensed consolidated statements of cash flows for the periods ended June 30, 2017 and 2016 have been prepared by Company management. In the opinion of management, all adjustments (which include only normal recurring adjustments, except where noted) necessary to present fairly the financial position, results of operations, and cash flows at June 30, 2017 and 2016 and for the periods then ended have been made.

Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with generally accepted accounting principles in the United States of America have been condensed or omitted. We recommend these condensed consolidated financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s December 31, 2016 Annual Report to Shareholders on Form 10-K. The results of operations for the period ended June 30, 2017 are not necessarily indicative of operating results for the entire year.

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

Except to the extent updated or described below, the significant accounting policies set forth in Note 1 to the consolidated financial statements in the Company's Annual Report on Form 10-K for the year ended December 31, 2016, appropriately represent, in all material respects, the current status of accounting policies, and are incorporated herein by reference.

Accumulated Other Comprehensive Loss

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




	Foreign Currency Translation		Unrealized (loss)/gain on securities		Accumulated Other Comprehensive Loss
December 31, 2016	$	(704,000)	$	17,000	$	(687,000)

Net current period change		33,000		(3,000)		30,000

June 30, 2017	$	(671,000)	$	14,000	$	(657,000)

The Company recognized $4,238,000 in foreign currency translation losses within the income statement during the first quarter of 2016 due to the substantial liquidation of our Austin Taylor facility in the U.K. Refer to Note 11 for further information regarding the pension liability adjustment recognized in income in the first quarter of 2016.

Summary Of Significant Accounting Policies (Policy)

6 Months Ended

Jun. 30, 2017

Summary Of Significant Accounting Policies [Abstract]

Description Of Business

Description of Business

Financial Statement Presentation

Accumulated Other Comprehensive Loss

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




	Foreign Currency Translation		Unrealized (loss)/gain on securities		Accumulated Other Comprehensive Loss
December 31, 2016	$	(704,000)	$	17,000	$	(687,000)

Net current period change		33,000		(3,000)		30,000

June 30, 2017	$	(671,000)	$	14,000	$	(657,000)

Summary Of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2017

Summary Of Significant Accounting Policies [Abstract]

Components Of Accumulated Other Comprehensive Loss




	Foreign Currency Translation		Unrealized (loss)/gain on securities		Accumulated Other Comprehensive Loss
December 31, 2016	$	(704,000)	$	17,000	$	(687,000)

Net current period change		33,000		(3,000)		30,000

June 30, 2017	$	(671,000)	$	14,000	$	(657,000)

Summary Of Significant Accounting Policies (Narrative) (Details)

Summary Of Significant Accounting Policies (Narrative) (Details)	3 Months Ended	6 Months Ended
	Mar. 31, 2016 USD ($)	Jun. 30, 2017 segment	Jun. 30, 2016 USD ($)
Summary Of Significant Accounting Policies [Abstract]
Number of segments \| segment		4
Foreign currency translation loss \| $	$ 4,238,000		$ 4,238,497

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

Summary Of Significant Accounting Policies (Components Of Accumulated Other Comprehensive Loss) (Details)	6 Months Ended
	Jun. 30, 2017 USD ($)
Accumulated Other Comprehensive Income (Loss) [Line Items]
BALANCE	$ 61,632,692
BALANCE	55,843,976
Foreign Currency Translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
BALANCE	(704,000)
Net current period change	33,000
BALANCE	(671,000)
Unrealized (Loss)/Gain On Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
BALANCE	17,000
Net current period change	(3,000)
BALANCE	14,000
Accumulated Other Comprehensive Loss [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
BALANCE	(686,661)
Net current period change	30,000
BALANCE	$ (657,392)

Cash Equivalents And Investments

6 Months Ended

Jun. 30, 2017

Cash Equivalents And Investments [Abstract]

Cash Equivalents And Investments

NOTE 2 – CASH EQUIVALENTS AND INVESTMENTS

The following tables show the Company’s cash equivalents and available-for-sale securities’ amortized cost, gross unrealized gains, gross unrealized losses and fair value by significant investment category recorded as cash and cash equivalents or short and long term investments as of June 30, 2017 and December 31, 2016:



June 30, 2017
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value		Cash Equivalents		Short-Term Investments		Long-Term Investments

Cash equivalents:
Money Market funds	$	8,245,000	$	-	$	-	$	8,245,000	$	8,245,000	$	-	$	-
Subtotal		8,245,000		-		-		8,245,000		8,245,000		-		-

Investments:
Certificates of deposit		1,445,000		-		-		1,445,000		-		1,445,000		-
Subtotal		1,445,000		-		-		1,445,000		-		1,445,000		-


Total	$	9,690,000	$	-	$	-	$	9,690,000	$	8,245,000	$	1,445,000	$	-



December 31, 2016
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value		Cash Equivalents		Short-Term Investments		Long-Term Investments

Cash equivalents:
Money Market funds	$	3,851,000	$	-	$	-	$	3,851,000	$	3,851,000	$	-	$	-
Subtotal		3,851,000		-		-		3,851,000		3,851,000		-		-

Investments:
Certificates of deposit		4,291,000		4,000		(1,000)		4,294,000		-		4,294,000		-
Corporate Notes/Bonds		1,511,000		-		-		1,511,000		-		1,511,000		-
Subtotal		5,802,000		4,000		(1,000)		5,805,000		-		5,805,000		-


Total	$	9,653,000	$	4,000	$	(1,000)	$	9,656,000	$	3,851,000	$	5,805,000	$	-

The Company tests for other-than-temporary losses on a quarterly basis and has considered the unrealized losses shown above to be temporary in nature. The Company intends to hold these investments until it can recover the full principal amount and has the ability to do so based on its other sources of liquidity. The Company expects these recoveries to occur prior to the contractual maturities. All unrealized losses as of June 30, 2017 were in a continuous unrealized loss position for less than twelve months and are not deemed to be other than temporarily impaired as of June 30, 2017.

The following table summarizes the estimated fair value of our investments, designated as available-for-sale and classified by the contractual maturity date of the securities as of June 30, 2017:

The Company did not recognize any gross realized gains or losses during the three and six month periods ending June 30, 2017 and 2016, respectively. If the Company had realized gains or losses, they would be included within investment and other income in the accompanying condensed consolidated statement of loss and comprehensive loss.

Cash Equivalents And Investments (Tables)

6 Months Ended

Jun. 30, 2017

Cash Equivalents And Investments [Abstract]

Schedule Of Cash Equivalents And Available-For-Sale Securities



June 30, 2017
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value		Cash Equivalents		Short-Term Investments		Long-Term Investments

Cash equivalents:
Money Market funds	$	8,245,000	$	-	$	-	$	8,245,000	$	8,245,000	$	-	$	-
Subtotal		8,245,000		-		-		8,245,000		8,245,000		-		-

Investments:
Certificates of deposit		1,445,000		-		-		1,445,000		-		1,445,000		-
Subtotal		1,445,000		-		-		1,445,000		-		1,445,000		-


Total	$	9,690,000	$	-	$	-	$	9,690,000	$	8,245,000	$	1,445,000	$	-



December 31, 2016
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value		Cash Equivalents		Short-Term Investments		Long-Term Investments

Cash equivalents:
Money Market funds	$	3,851,000	$	-	$	-	$	3,851,000	$	3,851,000	$	-	$	-
Subtotal		3,851,000		-		-		3,851,000		3,851,000		-		-

Investments:
Certificates of deposit		4,291,000		4,000		(1,000)		4,294,000		-		4,294,000		-
Corporate Notes/Bonds		1,511,000		-		-		1,511,000		-		1,511,000		-
Subtotal		5,802,000		4,000		(1,000)		5,805,000		-		5,805,000		-


Total	$	9,653,000	$	4,000	$	(1,000)	$	9,656,000	$	3,851,000	$	5,805,000	$	-

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

Cash Equivalents And Investments (Narrative) (Details)

Cash Equivalents And Investments (Narrative) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Cash Equivalents And Investments [Abstract]
Gross realized gains (losses)	$ 0	$ 0	$ 0	$ 0

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

Cash Equivalents And Investments (Schedule Of Cash Equivalents And Available-For-Sale Securities) (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 9,690,000	$ 9,653,000
Gross Unrealized Gains		4,000
Gross Unrealized Losses		(1,000)
Fair Value	9,690,000	9,656,000
Cash Equivalents	8,245,000	3,851,000
Short-Term Investments	1,444,556	5,805,276
Cash Equivalents [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	8,245,000	3,851,000
Fair Value	8,245,000	3,851,000
Cash Equivalents	8,245,000	3,851,000
Cash Equivalents [Member] \| Money Market Funds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	8,245,000	3,851,000
Fair Value	8,245,000	3,851,000
Cash Equivalents	8,245,000	3,851,000
Investments [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	1,445,000	5,802,000
Gross Unrealized Gains		4,000
Gross Unrealized Losses		(1,000)
Fair Value	1,445,000	5,805,000
Short-Term Investments	1,445,000	5,805,000
Investments [Member] \| Certificates Of Deposit [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	1,445,000	4,291,000
Gross Unrealized Gains		4,000
Gross Unrealized Losses		(1,000)
Fair Value	1,445,000	4,294,000
Short-Term Investments	$ 1,445,000	4,294,000
Investments [Member] \| Corporate Notes/Bonds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost		1,511,000
Fair Value		1,511,000
Short-Term Investments		$ 1,511,000

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) - Investments [Member] $ in Thousands	Jun. 30, 2017 USD ($)
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost, Due within one year	$ 1,445
Estimated Fair Value, Due within one year	$ 1,445

Stock-Based Compensation

6 Months Ended

Jun. 30, 2017

Stock-Based Compensation [Abstract]

Stock-Based Compensation

NOTE 3 - STOCK-BASED COMPENSATION

Employee Stock Purchase Plan

Under the Company’s Employee Stock Purchase Plan (“ESPP”), employees are able to acquire shares of common stock at 85% of the price at the end of each current quarterly plan term. The most recent term ended June 30, 2017. The ESPP is considered compensatory under current Internal Revenue Service rules. At June 30, 2017, after giving effect to the shares issued as of that date, 65,347 shares remain available for purchase under the ESPP.

2011 Executive Incentive Compensation Plan

On March 28, 2011 the Board adopted and on May 19, 2011 the Company’s shareholders approved the Company’s 2011 Executive Incentive Compensation Plan (“2011 Incentive Plan”). The 2011 Incentive Plan authorizes incentive awards to officers, key employees and non-employee directors in the form of options (incentive and non-qualified), stock appreciation rights, restricted stock, restricted stock units, performance stock units (“deferred stock”), performance cash units, and other awards in stock, cash, or a combination of stock and cash. The 2011 Incentive Plan, as amended, allows the issuance of up to 2,000,000 shares of common stock.

During 2017, stock options covering 259,686 shares have been awarded to key executive employees and directors. These options expire seven years from the date of award and generally vest 25% each year beginning one year after the date of award. The Company also granted deferred stock awards of 100,239 shares to key employees during the first quarter of 2017 under the Company’s long-term incentive plan for performance over the 2017 to 2019 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 at the end of the three-year period ending December 31, 2019 and any shares earned will be issued in the first quarter of 2020 to those key employees still with the Company at that time.

At June 30, 2017, 159,388 shares have been issued under the 2011 Incentive Plan, 1,302,763 shares are subject to currently outstanding options, deferred stock awards, and unvested restricted stock units, and 537,849 shares are eligible for grant under future awards.

Stock Option Plan for Directors

Shares of common stock are reserved for issuance to non-employee directors under options granted by the Company prior to 2011 under its Stock Option Plan for Non-Employee Directors (the “Director Plan”). Under the Director Plan nonqualified stock options to acquire shares of common stock were automatically granted to each non-employee director concurrent with annual meetings of shareholders in 2010 and earlier years, with the exercise price of options granted being the fair market value of the common stock on the date of the respective shareholder meetings. Options granted under the Director Plan expire 10 years from date of grant. No options have been granted under the Director Plan since 2011 when the Company amended the Director Plan to prohibit future option grants. As of June 30, 2017, there were 51,000 shares subject to outstanding options under the Director Plan.

1992 Stock Plan

Under the Company’s 1992 Stock Plan (“the Stock Plan”), shares of common stock may be issued pursuant to stock options, restricted stock or deferred stock grants to officers and key employees. Exercise prices of stock options under the Stock Plan cannot be less than fair market value of the stock on the date of grant. Rules and conditions governing awards of stock options, restricted stock and deferred stock are determined by the Compensation Committee of the Board of Directors, subject to limitations in the Stock Plan. The Company amended the Stock Plan in 2011 to prohibit future equity awards. At June 30, 2017, after reserving for stock options and deferred stock awards granted in prior years and adjusting for forfeitures and issuances during the year, there were 10,230 shares reserved for issuance under the Stock Plan.

Changes in Stock Options Outstanding

The following table summarizes changes in the number of outstanding stock options under the 2011 Incentive Plan, the Director Plan and Stock Plan over the period December 31, 2016 to June 30, 2017:



		Weighted average		Weighted average
		exercise price		remaining
	Options	per share		contractual term
Outstanding – December 31, 2016	922,930	$	10.10	4.90
Awarded	259,686		4.42
Exercised	-		-
Forfeited	(34,888)		11.47
Outstanding – June 30, 2017	1,147,728		8.77	4.99

Exercisable at June 30, 2017	671,183	$	10.51	4.23
Expected to vest June 30, 2017	1,147,728		8.77	4.99

The aggregate intrinsic value of all options (the amount by which the market price of the stock on the last day of the period exceeded the market price of the stock on the date of grant) outstanding at June 30, 2017 was $0. The intrinsic value of all options exercised during the six months ended June 30, 2017 was $0. Net cash proceeds from the exercise of all stock options were $0 in each of the six month periods ended June 30, 2017 and 2016.

Changes in Deferred Stock Outstanding

The following table summarizes the changes in the number of deferred stock shares under the Stock Plan and 2011 Incentive Plan over the period December 31, 2016 to June 30, 2017:



		Weighted Average
		Grant Date
	Shares	Fair Value
Outstanding – December 31, 2016	149,260	$	9.55
Granted	100,239		4.42
Vested	(8,464)		12.50
Forfeited	(38,111)		10.82
Outstanding – June 30, 2017	202,924		6.65

Changes in Restricted Stock Units Outstanding

The following table summarizes the changes in the number of restricted stock units under the 2011 Incentive Plan over the period December 31, 2016 to June 30, 2017:



		Weighted Average
		Grant Date
	Shares	Fair Value
Outstanding – December 31, 2016	27,134	$	8.65
Granted	-		-
Issued	(13,341)		11.05
Forfeited	-		-
Outstanding – June 30, 2017	13,793		6.33

Compensation Expense

Share-based compensation expense recognized for the six month period ended June 30, 2017 was $246,000 before income taxes and $160,000 after income taxes. Share-based compensation expense recognized for the six month period ended June 30, 2016 was $450,000 before income taxes and $292,000 after income taxes. Unrecognized compensation expense for the Company’s plans was $616,000 at June 30, 2017 and is expected to be recognized over a weighted-average period of 2.3 years. Excess tax benefits from the exercise of stock options and issuance of stock included in financing cash flows for the six month periods ended June 30, 2017 and 2016 were $ 0 and $ (50,000), respectively. Share-based compensation expense is recorded as a part of selling, general and administrative expenses.

Stock-Based Compensation (Tables)

6 Months Ended

Jun. 30, 2017

Stock-Based 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, 2016	922,930	$	10.10	4.90
Awarded	259,686		4.42
Exercised	-		-
Forfeited	(34,888)		11.47
Outstanding – June 30, 2017	1,147,728		8.77	4.99

Exercisable at June 30, 2017	671,183	$	10.51	4.23
Expected to vest June 30, 2017	1,147,728		8.77	4.99

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, 2016	149,260	$	9.55
Granted	100,239		4.42
Vested	(8,464)		12.50
Forfeited	(38,111)		10.82
Outstanding – June 30, 2017	202,924		6.65

Schedule Of Changes In Restricted Stock Units Outstanding



		Weighted Average
		Grant Date
	Shares	Fair Value
Outstanding – December 31, 2016	27,134	$	8.65
Granted	-		-
Issued	(13,341)		11.05
Forfeited	-		-
Outstanding – June 30, 2017	13,793		6.33

Stock-Based Compensation (Narrative) (Details)

Stock-Based Compensation (Narrative) (Details) - USD ($)	1 Months Ended	3 Months Ended	4 Months Ended	6 Months Ended		60 Months Ended
	Aug. 31, 2011	Mar. 31, 2017	Dec. 31, 2011	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	May 19, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options outstanding				1,147,728		922,930
Aggregate intrinsic value of options outstanding				$ 0
Intrinsic value of all options exercised				0
Net cash proceeds from exercise of stock options				0	$ 0
Share based compensation expense before income taxes				246,000	450,000
Share based compensation expense after income taxes				160,000	292,000
Unrecognized compensation expense for awards				$ 616,000
Recognition period for unrecognized compensation expense				2 years 3 months 18 days
Excess tax benefits from the exercise of stock options and issuance of stock				$ 0	$ (50,000)
2011 Executive Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards authorized							2,000,000
Shares issued under Plan				159,388
Number of options outstanding				1,302,763
Awards eligible for grant				537,849
2011 Executive Incentive Compensation Plan [Member] \| Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage				25.00%
Stock Option Plan For Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted	0		0	0		0
Award expiration period				10 years
Number of options outstanding				51,000
1992 Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available				10,230
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of price of common stock at which employees are able to acquire				85.00%
Shares available				65,347
Key Employees [Member] \| 2011 Executive Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred stock awards granted		100,239
Key Executive Employees [Member] \| 2011 Executive Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted				259,686
Award expiration period				7 years

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

Stock-Based Compensation (Schedule Of Changes In Number Of Outstanding Stock Options Under Director Plan, Stock Plan And 2011 Incentive Plan) (Details) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Stock-Based Compensation [Abstract]
Options, Outstanding	922,930
Options, Awarded	259,686
Options, Exercised
Options, Forfeited	(34,888)
Options, Outstanding	1,147,728	922,930
Options, Exercisable	671,183
Options, Expected to vest	1,147,728
Weighted average exercise price per share, Outstanding	$ 10.10
Weighted average exercise price per share, Awarded	4.42
Weighted average exercise price per share, Exercised
Weighted average exercise price per share, Forfeited	11.47
Weighted average exercise price per share, Outstanding	8.77	$ 10.10
Weighted average exercise price per share, Exercisable	10.51
Weighted average exercise price per share, Expected to vest	$ 8.77
Options, Outstanding - Weighted average remaining contractual term (in years)	4 years 11 months 27 days	4 years 10 months 24 days
Options, Exercisable - Weighted average remaining contractual term (in years)	4 years 2 months 23 days
Options, Expected to vest - Weighted average remaining contractual term (in years)	4 years 11 months 27 days

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

Stock-Based Compensation (Schedule Of Changes In The Number Of Deferred Stock Shares Under The Stock Plan And Incentive Plan) (Details) - Deferred Stock [Member]	6 Months Ended
	Jun. 30, 2017 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding \| shares	149,260
Shares, Granted \| shares	100,239
Shares, Vested \| shares	(8,464)
Shares, Forfeited \| shares	(38,111)
Shares, Outstanding \| shares	202,924
Weighted Average Grant Date Fair Value, Outstanding \| $ / shares	$ 9.55
Weighted Average Grant Date Fair Value, Granted \| $ / shares	4.42
Weighted Average Grant Date Fair Value, Vested \| $ / shares	12.50
Weighted Average Grant Date Fair Value, Forfeited \| $ / shares	10.82
Weighted Average Grant Date Fair Value, Outstanding \| $ / shares	$ 6.65

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

Stock-Based Compensation (Schedule Of Changes In Restricted Stock Units Outstanding) (Details) - Restricted Stock Units (RSUs) [Member]	6 Months Ended
	Jun. 30, 2017 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding \| shares	27,134
Shares, Granted \| shares
Shares, Vested \| shares	(13,341)
Shares, Forfeited \| shares
Shares, Outstanding \| shares	13,793
Weighted Average Grant Date Fair Value, Outstanding \| $ / shares	$ 8.65
Weighted Average Grant Date Fair Value, Granted \| $ / shares
Weighted Average Grant Date Fair Value, Vested \| $ / shares	11.05
Weighted Average Grant Date Fair Value, Forfeited \| $ / shares
Weighted Average Grant Date Fair Value, Outstanding \| $ / shares	$ 6.33

Inventories

6 Months Ended

Jun. 30, 2017

Inventories [Abstract]

Inventories

NOTE 4 - INVENTORIES

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



	June 30		December 31
	2017		2016
Finished goods	$	9,597,000	$	12,083,000
Raw and processed materials		8,677,000		10,122,000
	$	18,274,000	$	22,205,000

Inventories (Tables)

6 Months Ended

Jun. 30, 2017

Inventories [Abstract]

Schedule Of Inventories



	June 30		December 31
	2017		2016
Finished goods	$	9,597,000	$	12,083,000
Raw and processed materials		8,677,000		10,122,000
	$	18,274,000	$	22,205,000

Inventories (Schedule Of Inventories) (Details)

Inventories (Schedule Of Inventories) (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Inventories [Abstract]
Finished goods	$ 9,597,000	$ 12,083,000
Raw and processed materials	8,677,000	10,122,000
Total	$ 18,274,381	$ 22,204,902

Goodwill And Intangible Assets

6 Months Ended

Jun. 30, 2017

Goodwill And Intangible Assets [Abstract]

Goodwill And Intangible Assets

NOTE 5 –GOODWILL AND INTANGIBLE ASSETS

Goodwill is required to be evaluated for impairment on an annual basis and between annual tests upon the occurrence of certain events or circumstances. In January 2017, the FASB issued new accounting guidance regarding the simplification of the test for goodwill impairment. The new standard eliminates the quantitative goodwill impairment analysis requirement to determine the fair value of individual assets and liabilities of a reporting unit to determine the amount of any goodwill impairment and instead permits an entity to recognize goodwill impairment loss as the excess of a reporting unit's carrying value over the estimated fair value of the reporting unit, to the extent this amount does not exceed the carrying amount of goodwill. The Company chose to adopt this standard early for the annual impairment analysis in 2017. The Company performed the first step of the previous two-step process, which requires that the fair value of the reporting unit be compared to its book value including goodwill. If the fair value is higher than the book value, no impairment is recognized. If the fair value is lower than the book value, an impairment adjustment must be recorded.

The Company performs its annual impairment analysis as of April 1 each year. The Company analyzed the reporting unit that had the goodwill and also analyzed the company as a whole, including the Company’s four separate reporting units. Although JDL Technologies had been profitable for the past eight quarters, the cyclicality and unpredictability of revenues from its education sector raises issues in forecasting cash flows in future quarters used to estimate the reporting unit’s fair value. Based on this analysis of comparing the fair value of each reporting unit to the book value, and comparing the Company’s overall book value with its market capitalization, the Company determined that the book value exceeds the overall fair value of the reporting units as well as the Company’s overall market value. As a result, the Company recorded a goodwill impairment charge totaling $1,463,000 during the second quarter of 2017.

The changes in the carrying amount of goodwill for the six months ended June 30, 2017 by segment are as follows:



	JDL Technologies

January 1, 2017	$	1,463,000

Impairment loss		(1,463,000)

June 30, 2017	$	-

Gross goodwill		1,463,000
Accumulated impairment loss		(1,463,000)
Balance at June 30, 2017	$	-

As part of the overall annual impairment analysis noted above, the Company also reviewed other intangible assets for potential impairment. Based on this analysis, the Company deemed the intangible assets related to customer relationships to be impaired and recorded a $154,000 impairment loss during the second quarter of 2017.

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



		June 30, 2017
		Gross Carrying Amount		Accumulated Amortization		Impairment loss		Foreign Currency Translation		Net

Trademarks	$	93,000	$	(58,000)	$	-	$	(17,000)	$	18,000
Customer relationships		491,000		(230,000)		(154,000)		(107,000)		-
Technology		229,000		(182,000)		-		(47,000)		-
	$	813,000	$	(470,000)	$	(154,000)	$	(171,000)	$	18,000



		December 31, 2016
		Gross Carrying Amount		Accumulated Amortization		Impairment loss		Foreign Currency Translation		Net

Trademarks	$	91,000	$	(50,000)	$	-	$	(20,000)	$	21,000
Customer relationships		491,000		(200,000)		-		(122,000)		169,000
Technology		229,000		(172,000)		-		(57,000)		-
	$	811,000	$	(422,000)	$	-	$	(199,000)	$	190,000

Amortization expense on these identifiable intangible assets was $24,000 and $47,000 for the six months ended 2017 and 2016, respectively. The amortization expense is included in selling, general and administrative expenses. At June 30, 2017, the estimated future amortization expense for definite-lived intangible assets for the remainder of 2017 and all of the following four fiscal years is as follows:



Year Ending December 31:
2017	$	5,000
2018		7,000
2019		2,000
2020		2,000
2021		2,000

- 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

Goodwill And Intangible Assets (Tables)

6 Months Ended

Jun. 30, 2017

Goodwill And Intangible Assets [Abstract]

Schedule Of Changes In Carrying Amount Of Goodwill



	JDL Technologies

January 1, 2017	$	1,463,000

Impairment loss		(1,463,000)

June 30, 2017	$	-

Gross goodwill		1,463,000
Accumulated impairment loss		(1,463,000)
Balance at June 30, 2017	$	-

Schedule Of Finite-Lived Intangible Assets



		June 30, 2017
		Gross Carrying Amount		Accumulated Amortization		Impairment loss		Foreign Currency Translation		Net

Trademarks	$	93,000	$	(58,000)	$	-	$	(17,000)	$	18,000
Customer relationships		491,000		(230,000)		(154,000)		(107,000)		-
Technology		229,000		(182,000)		-		(47,000)		-
	$	813,000	$	(470,000)	$	(154,000)	$	(171,000)	$	18,000



		December 31, 2016
		Gross Carrying Amount		Accumulated Amortization		Impairment loss		Foreign Currency Translation		Net

Trademarks	$	91,000	$	(50,000)	$	-	$	(20,000)	$	21,000
Customer relationships		491,000		(200,000)		-		(122,000)		169,000
Technology		229,000		(172,000)		-		(57,000)		-
	$	811,000	$	(422,000)	$	-	$	(199,000)	$	190,000

Schedule Of Estimated Future Amortization Expense



Year Ending December 31:
2017	$	5,000
2018		7,000
2019		2,000
2020		2,000
2021		2,000

Goodwill And Intangible Assets (Narrative) (Details)

Goodwill And Intangible Assets (Narrative) (Details) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Goodwill And Intangible Assets [Line Items]
Impairment loss	$ 1,617,389	$ 1,617,389
Impairment of intangible assets	154,000	154,000
Amortization expense		24,000	$ 47,000
JDL Technologies [Member]
Goodwill And Intangible Assets [Line Items]
Impairment loss	$ 1,463,000	$ 1,463,000

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

Goodwill And Intangible Assets (Schedule Of Changes In Carrying Amount Of Goodwill) (Details)	3 Months Ended	6 Months Ended
	Jun. 30, 2017 USD ($)	Jun. 30, 2017 USD ($)
Goodwill [Line Items]
January 1, 2017		$ 1,462,503
Impairment loss	$ (1,617,389)	(1,617,389)
JDL Technologies [Member]
Goodwill [Line Items]
January 1, 2017		1,463,000
Impairment loss	(1,463,000)	(1,463,000)
June 30, 2017
Gross goodwill	1,463,000	1,463,000
Accumulated impairment loss	$ (1,463,000)	$ (1,463,000)

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	Jun. 30, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 813	$ 811
Accumulated Amortization	(470)	(422)
Impairment loss	(154)
Foreign Currency Translation	(171)	(199)
Net	18	190
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	93	91
Accumulated Amortization	(58)	(50)
Impairment loss
Foreign Currency Translation	(17)	(20)
Net	18	21
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	491	491
Accumulated Amortization	(230)	(200)
Impairment loss	(154)
Foreign Currency Translation	(107)	(122)
Net		169
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	229	229
Accumulated Amortization	(182)	(172)
Impairment loss
Foreign Currency Translation	(47)	(57)
Net

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

Goodwill And Intangible Assets (Schedule Of Estimated Future Amortization Expense) (Details)	Jun. 30, 2017 USD ($)
Goodwill And Intangible Assets [Abstract]
2017	$ 5,000
2018	7,000
2019	2,000
2020	2,000
2021	$ 2,000

Warranty

6 Months Ended

Jun. 30, 2017

Warranty [Abstract]

Warranty

NOTE 6 – WARRANTY

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

The following table presents the changes in the Company’s warranty liability for the six month periods ended June 30, 2017 and 2016, respectively, the majority of which relates to a five-year obligation to provide for potential future liabilities for network equipment sales.



		2017		2016
Beginning balance	$	600,000	$	554,000
Amounts charged to expense		25,000		78,000
Actual warranty costs paid		(35,000)		(58,000)
Ending balance	$	590,000	$	574,000

Warranty (Tables)

6 Months Ended

Jun. 30, 2017

Warranty [Abstract]

Schedule Of Warranty



		2017		2016
Beginning balance	$	600,000	$	554,000
Amounts charged to expense		25,000		78,000
Actual warranty costs paid		(35,000)		(58,000)
Ending balance	$	590,000	$	574,000

Warranty (Details)

Warranty (Details) - USD ($) $ in Thousands	6 Months Ended
Warranty (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Jun. 30, 2016
Warranty [Abstract]
Product Warranty Period	5 years
Beginning balance	$ 600	$ 554
Amounts charged to expense	25	78
Actual warranty costs paid	(35)	(58)
Ending balance	$ 590	$ 574

Contingencies

Contingencies	6 Months Ended
Contingencies	Jun. 30, 2017
Contingencies [Abstract]
Contingencies	NOTE 7 – CONTINGENCIES In the ordinary course of business, the Company is exposed to legal actions and claims and incurs costs to defend against these actions and claims. Company management is not aware of any outstanding or pending legal actions or claims that could materially affect the Company’s financial position or results of operations.

Debt

Debt	6 Months Ended
Debt	Jun. 30, 2017
Debt [Abstract]
Debt	NOTE 8 – DEBT Long-term Debt The mortgage on the Company’s headquarters building was payable in monthly installments and carried an interest rate of 6.83%. The mortgage matured on March 1, 2016 and the Company paid $104,000 in the first quarter of 2016 to fully settle the liability. Line of Credit The Company has a $15,000,000 line of credit from Wells Fargo Bank. The Company had no outstanding borrowings against the line of credit at June 30, 2017 and December 31, 2016. Due to the revolving nature of loans under our credit facility, additional borrowings and periodic repayments and re-borrowings may be made until the maturity date. The total amount available for borrowings under our credit facility at June 30, 2017 was $9,971,000, based on the borrowing base calculation. Interest on borrowings on the credit line is at LIBOR plus 2.0% (3.2% at June 30, 2017). The credit agreement expires August 12, 2021 and is secured by assets of the Company. Our credit agreement contains financial covenants including a minimum liquidity balance of $10,000,000. Liquidity is calculated as the sum of unrestricted cash, marketable securities and the availability on the line of credit. The Company was in compliance with its financial covenants at June 30, 2017.

Debt (Narrative) (Details)

Debt (Narrative) (Details) - USD ($)	3 Months Ended	6 Months Ended
Debt (Narrative) (Details) - USD ($)	Mar. 31, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Debt Instrument [Line Items]
Mortgage principal payments			$ 103,603
Mortgage [Member]
Debt Instrument [Line Items]
Interest rate		6.83%
Maturity date		Mar. 01, 2016
Mortgage principal payments	$ 104,000
Line of Credit [Member]
Debt Instrument [Line Items]
Line of credit, maximum borrowing capacity		$ 15,000,000
Line of credit, amount outstanding		0		$ 0
Line of credit, remaining borrowing capacity		$ 9,971,000
Line of credit facility, interest rate at period end		3.20%
Line of credit, expiration date		Aug. 12, 2021
Minimum liquidity		$ 10,000,000
Line of Credit [Member] \| LIBOR [Member]
Debt Instrument [Line Items]
Line of credit, basis spread on variable rate		2.00%

Income Taxes

Income Taxes	6 Months Ended
Income Taxes	Jun. 30, 2017
Income Taxes [Abstract]
Income Taxes	NOTE 9 – INCOME TAXES In the preparation of the Company’s consolidated financial statements, management calculates income taxes based upon the estimated effective rate applicable to operating results for the full fiscal year. This includes estimating the current tax liability as well as assessing differences resulting from different treatment of items for tax and book accounting purposes. These differences result in deferred tax assets and liabilities, which are recorded on the balance sheet. Management analyzes these assets and liabilities regularly and assesses the likelihood that deferred tax assets will be recovered from future taxable income. At June 30, 2017 there was $222,000 of net uncertain tax benefit positions that would reduce the effective income tax rate if recognized. The Company records interest and penalties related to income taxes as income tax expense in the Condensed Consolidated Statements of Loss and Comprehensive Loss. The Company is subject to U.S. federal income tax as well as income tax of multiple state and foreign jurisdictions. The tax years 2013-2016 remain open to examination by the Internal Revenue Service and the years 2012-2016 remain open to examination by various state tax departments. The tax years from 2013-2016 remain open in Costa Rica. In April 2016, we received notification from the Internal Revenue Service that they would be performing an examination of our 2012 and 2013 federal consolidated income tax returns. As of June 30, 2017, the examination was complete. The settlement and payment that resulted from the examination did not have a material effect on our results of operations. The Company’s effective income tax rate was (0.8%) for the first six months of 2017. The effective tax rate differs from the federal tax rate of 35% due to state income taxes, foreign tax rate differences, foreign losses not deductible for U.S. income tax purposes, provisions for interest charges for uncertain income tax positions, stock compensation shortfalls and changes in valuation allowances related to deferred tax assets. The foreign operating losses may ultimately be deductible in the countries in which they occurred; however the Company has not recorded a deferred tax asset for these losses due to uncertainty regarding the eventual realization of the benefit. The effect of the foreign operations was an overall rate decrease of approximately (18.2%) for the six months ended June 30, 2017. There were no additional uncertain tax positions identified in the first six months of 2017. The Company's effective income tax rate for the six months ended June 30, 2016 was (5.0%), and differed from the federal tax rate due to state income taxes, foreign tax rate differences, foreign losses not deductible for U.S. income tax purposes, provisions for interest charges for uncertain income tax positions, and changes in valuation allowances related to deferred tax assets.

Income Taxes (Narrative) (Details)

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	6 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Jun. 30, 2016
Income Taxes [Abstract]
Uncertain tax benefit positions that would reduce the effective income tax rate if recognized	$ 222
Effective tax rate	(0.80%)	(5.00%)
Federal tax rate	35.00%
Increase (decrease) in income tax rate due to the effect of foreign operations	(18.20%)

Segment Information

6 Months Ended

Jun. 30, 2017

Segment Information [Abstract]

Segment Information

NOTE 10 – SEGMENT INFORMATION

The Company classifies its businesses into four 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;

JDL Technologies provides technology solutions that address prevalent IT challenges, including virtualization and cloud solutions, managed services, wired and wireless network design and implementation, and converged infrastructure configuration and deployment; and

Net2Edge develops, manufactures and sells products that enable telecommunications carriers to connect legacy networks to high-speed services.

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

Information concerning the Company’s continuing operations in the various segments for the three and six month periods ended June 30, 2017 and 2016 is as follows:



				Transition		JDL						Intersegment
		Suttle		Networks		Technologies		Net2Edge		Other		Eliminations		Total
Three Months Ended June 30, 2017
Sales	$	8,580,000	$	9,500,000	$	4,026,000	$	180,000	$	-	$	(218,000)	$	22,068,000
Cost of sales		7,767,000		5,206,000		3,065,000		40,000		-		(20,000)		16,058,000
Gross profit		813,000		4,294,000		961,000		140,000		-		(198,000)		6,010,000
Selling, general and
administrative expenses		2,325,000		3,933,000		557,000		701,000		-		(198,000)		7,318,000
Impairment loss		-		-		1,463,000		154,000		-		-		1,617,000
Restructuring expense		1,142,000		-		-		-		-		-		1,142,000
Operating (loss) income	$	(2,654,000)	$	361,000	$	(1,059,000)	$	(715,000)	$	-	$	-	$	(4,067,000)

Depreciation and amortization	$	579,000	$	173,000	$	77,000	$	20,000	$	-	$	-	$	849,000

Capital expenditures	$	25,000	$	25,000	$	3,000	$	43,000	$	4,000	$	-	$	100,000

Assets	$	31,292,000	$	15,262,000	$	4,122,000	$	1,294,000	$	15,699,000	$	(27,000)	$	67,642,000



				Transition		JDL						Intersegment
		Suttle		Networks		Technologies		Net2Edge		Other		Eliminations		Total
Three Months Ended June 30, 2016
Sales	$	11,216,000	$	10,175,000	$	4,650,000	$	591,000	$	-	$	(321,000)	$	26,311,000
Cost of sales		10,116,000		5,773,000		2,783,000		314,000		-		(50,000)		18,936,000
Gross profit		1,100,000		4,402,000		1,867,000		277,000		-		(271,000)		7,375,000
Selling, general and
administrative expenses		3,661,000		4,762,000		961,000		931,000		-		(268,000)		10,047,000
Operating (loss) income	$	(2,561,000)	$	(360,000)	$	906,000	$	(654,000)	$	-	$	(3,000)	$	(2,672,000)

Depreciation and amortization	$	616,000	$	232,000	$	63,000	$	32,000	$	-	$	-	$	943,000

Capital expenditures	$	342,000	$	75,000	$	9,000	$	2,000	$	40,000	$	(3,000)	$	465,000

Assets	$	39,811,000	$	19,798,000	$	5,911,000	$	1,670,000	$	18,782,000	$	(26,000)	$	85,946,000



				Transition		JDL						Intersegment
		Suttle		Networks		Technologies		Net2Edge		Other		Eliminations		Total
Six Months Ended June 30, 2017
Sales	$	17,352,000	$	18,504,000	$	6,891,000	$	537,000	$	-	$	(416,000)	$	42,868,000
Cost of sales		15,480,000		10,325,000		4,969,000		140,000		-		(22,000)		30,892,000
Gross profit		1,872,000		8,179,000		1,922,000		397,000		-		(394,000)		11,976,000
Selling, general and
administrative expenses		4,536,000		7,672,000		1,133,000		1,408,000		-		(394,000)		14,355,000
Impairment loss		-		-		1,463,000		154,000		-		-		1,617,000
Restructuring expense		1,530,000		-		-		-		-		-		1,530,000
Operating (loss) income	$	(4,194,000)	$	507,000	$	(674,000)	$	(1,165,000)	$	-	$	-	$	(5,526,000)

Depreciation and amortization	$	1,170,000	$	360,000	$	154,000	$	38,000	$	-	$	-	$	1,722,000

Capital expenditures	$	48,000	$	25,000	$	5,000	$	60,000	$	-	$	-	$	138,000



				Transition		JDL						Intersegment
		Suttle		Networks		Technologies		Net2Edge		Other		Eliminations		Total
Six Months Ended June 30, 2016
Sales	$	23,005,000	$	18,506,000	$	8,963,000	$	1,159,000	$	-	$	(655,000)	$	50,978,000
Cost of sales		19,860,000		10,920,000		5,641,000		554,000		-		(142,000)		36,833,000
Gross profit		3,145,000		7,586,000		3,322,000		605,000		-		(513,000)		14,145,000
Selling, general and
administrative expenses		7,147,000		9,401,000		1,968,000		1,662,000		-		(494,000)		19,684,000
Pension liability adjustment gains		-		-		-		-		(4,148,000)		-		(4,148,000)
Operating (loss) income	$	(4,002,000)	$	(1,815,000)	$	1,354,000	$	(1,057,000)	$	4,148,000	$	(19,000)	$	(1,391,000)

Depreciation and amortization	$	1,192,000	$	453,000	$	124,000	$	65,000	$	-	$	-	$	1,834,000

Capital expenditures	$	821,000	$	160,000	$	84,000	$	2,000	$	223,000	$	(19,000)	$	1,271,000

Segment Information (Tables)

6 Months Ended

Jun. 30, 2017

Segment Information [Abstract]

Schedule Of Segment Information



				Transition		JDL						Intersegment
		Suttle		Networks		Technologies		Net2Edge		Other		Eliminations		Total
Three Months Ended June 30, 2017
Sales	$	8,580,000	$	9,500,000	$	4,026,000	$	180,000	$	-	$	(218,000)	$	22,068,000
Cost of sales		7,767,000		5,206,000		3,065,000		40,000		-		(20,000)		16,058,000
Gross profit		813,000		4,294,000		961,000		140,000		-		(198,000)		6,010,000
Selling, general and
administrative expenses		2,325,000		3,933,000		557,000		701,000		-		(198,000)		7,318,000
Impairment loss		-		-		1,463,000		154,000		-		-		1,617,000
Restructuring expense		1,142,000		-		-		-		-		-		1,142,000
Operating (loss) income	$	(2,654,000)	$	361,000	$	(1,059,000)	$	(715,000)	$	-	$	-	$	(4,067,000)

Depreciation and amortization	$	579,000	$	173,000	$	77,000	$	20,000	$	-	$	-	$	849,000

Capital expenditures	$	25,000	$	25,000	$	3,000	$	43,000	$	4,000	$	-	$	100,000

Assets	$	31,292,000	$	15,262,000	$	4,122,000	$	1,294,000	$	15,699,000	$	(27,000)	$	67,642,000



				Transition		JDL						Intersegment
		Suttle		Networks		Technologies		Net2Edge		Other		Eliminations		Total
Three Months Ended June 30, 2016
Sales	$	11,216,000	$	10,175,000	$	4,650,000	$	591,000	$	-	$	(321,000)	$	26,311,000
Cost of sales		10,116,000		5,773,000		2,783,000		314,000		-		(50,000)		18,936,000
Gross profit		1,100,000		4,402,000		1,867,000		277,000		-		(271,000)		7,375,000
Selling, general and
administrative expenses		3,661,000		4,762,000		961,000		931,000		-		(268,000)		10,047,000
Operating (loss) income	$	(2,561,000)	$	(360,000)	$	906,000	$	(654,000)	$	-	$	(3,000)	$	(2,672,000)

Depreciation and amortization	$	616,000	$	232,000	$	63,000	$	32,000	$	-	$	-	$	943,000

Capital expenditures	$	342,000	$	75,000	$	9,000	$	2,000	$	40,000	$	(3,000)	$	465,000

Assets	$	39,811,000	$	19,798,000	$	5,911,000	$	1,670,000	$	18,782,000	$	(26,000)	$	85,946,000



				Transition		JDL						Intersegment
		Suttle		Networks		Technologies		Net2Edge		Other		Eliminations		Total
Six Months Ended June 30, 2017
Sales	$	17,352,000	$	18,504,000	$	6,891,000	$	537,000	$	-	$	(416,000)	$	42,868,000
Cost of sales		15,480,000		10,325,000		4,969,000		140,000		-		(22,000)		30,892,000
Gross profit		1,872,000		8,179,000		1,922,000		397,000		-		(394,000)		11,976,000
Selling, general and
administrative expenses		4,536,000		7,672,000		1,133,000		1,408,000		-		(394,000)		14,355,000
Impairment loss		-		-		1,463,000		154,000		-		-		1,617,000
Restructuring expense		1,530,000		-		-		-		-		-		1,530,000
Operating (loss) income	$	(4,194,000)	$	507,000	$	(674,000)	$	(1,165,000)	$	-	$	-	$	(5,526,000)

Depreciation and amortization	$	1,170,000	$	360,000	$	154,000	$	38,000	$	-	$	-	$	1,722,000

Capital expenditures	$	48,000	$	25,000	$	5,000	$	60,000	$	-	$	-	$	138,000



				Transition		JDL						Intersegment
		Suttle		Networks		Technologies		Net2Edge		Other		Eliminations		Total
Six Months Ended June 30, 2016
Sales	$	23,005,000	$	18,506,000	$	8,963,000	$	1,159,000	$	-	$	(655,000)	$	50,978,000
Cost of sales		19,860,000		10,920,000		5,641,000		554,000		-		(142,000)		36,833,000
Gross profit		3,145,000		7,586,000		3,322,000		605,000		-		(513,000)		14,145,000
Selling, general and
administrative expenses		7,147,000		9,401,000		1,968,000		1,662,000		-		(494,000)		19,684,000
Pension liability adjustment gains		-		-		-		-		(4,148,000)		-		(4,148,000)
Operating (loss) income	$	(4,002,000)	$	(1,815,000)	$	1,354,000	$	(1,057,000)	$	4,148,000	$	(19,000)	$	(1,391,000)

Depreciation and amortization	$	1,192,000	$	453,000	$	124,000	$	65,000	$	-	$	-	$	1,834,000

Capital expenditures	$	821,000	$	160,000	$	84,000	$	2,000	$	223,000	$	(19,000)	$	1,271,000

Segment Information (Narrative) (Details)

Segment Information (Narrative) (Details)	6 Months Ended
Segment Information (Narrative) (Details)	Jun. 30, 2017 segment
Segment Information [Abstract]
Number of segments	4

Segment Information (Schedule Of Segment Information) (Details)

Segment Information (Schedule Of Segment Information) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Segment Reporting Information [Line Items]
Sales	$ 22,068,462	$ 26,311,442	$ 42,868,541	$ 50,977,886
Cost of sales	16,057,822	18,935,699	30,892,836	36,833,125
Gross profit	6,010,640	7,375,743	11,975,705	14,144,761
Selling, general and administrative expenses	7,318,047	10,047,201	14,355,302	19,684,262
Impairment loss	1,617,389		1,617,389
Pension liability adjustment gains				(4,147,836)
Restructuring expense	1,141,992		1,529,630
Operating loss	(4,066,788)	(2,671,458)	(5,526,616)	(1,391,665)
Depreciation and amortization	849,000	943,000	1,722,382	1,833,848
Capital expenditures	100,000	465,000	138,000	1,271,000
Assets	67,642,191	85,946,000	67,642,191	85,946,000	$ 73,177,016
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	(218,000)	(321,000)	(416,000)	(655,000)
Cost of sales	(20,000)	(50,000)	(22,000)	(142,000)
Gross profit	(198,000)	(271,000)	(394,000)	(513,000)
Selling, general and administrative expenses	(198,000)	(268,000)	(394,000)	(494,000)
Operating loss		(3,000)		(19,000)
Depreciation and amortization
Capital expenditures		(3,000)		(19,000)
Assets	(27,000)	(26,000)	(27,000)	(26,000)
Suttle [Member]
Segment Reporting Information [Line Items]
Sales	8,580,000	11,216,000	17,352,000	23,005,000
Cost of sales	7,767,000	10,116,000	15,480,000	19,860,000
Gross profit	813,000	1,100,000	1,872,000	3,145,000
Selling, general and administrative expenses	2,325,000	3,661,000	4,536,000	7,147,000
Restructuring expense	1,142,000		1,530,000
Operating loss	(2,654,000)	(2,561,000)	(4,194,000)	(4,002,000)
Depreciation and amortization	579,000	616,000	1,170,000	1,192,000
Capital expenditures	25,000	342,000	48,000	821,000
Assets	31,292,000	39,811,000	31,292,000	39,811,000
Transition Networks [Member]
Segment Reporting Information [Line Items]
Sales	9,500,000	10,175,000	18,504,000	18,506,000
Cost of sales	5,206,000	5,773,000	10,325,000	10,920,000
Gross profit	4,294,000	4,402,000	8,179,000	7,586,000
Selling, general and administrative expenses	3,933,000	4,762,000	7,672,000	9,401,000
Operating loss	361,000	(360,000)	507,000	(1,815,000)
Depreciation and amortization	173,000	232,000	360,000	453,000
Capital expenditures	25,000	75,000	25,000	160,000
Assets	15,262,000	19,798,000	15,262,000	19,798,000
JDL Technologies [Member]
Segment Reporting Information [Line Items]
Sales	4,026,000	4,650,000	6,891,000	8,963,000
Cost of sales	3,065,000	2,783,000	4,969,000	5,641,000
Gross profit	961,000	1,867,000	1,922,000	3,322,000
Selling, general and administrative expenses	557,000	961,000	1,133,000	1,968,000
Impairment loss	1,463,000		1,463,000
Restructuring expense
Operating loss	(1,059,000)	906,000	(674,000)	1,354,000
Depreciation and amortization	77,000	63,000	154,000	124,000
Capital expenditures	3,000	9,000	5,000	84,000
Assets	4,122,000	5,911,000	4,122,000	5,911,000
Net2Edge [Member]
Segment Reporting Information [Line Items]
Sales	180,000	591,000	537,000	1,159,000
Cost of sales	40,000	314,000	140,000	554,000
Gross profit	140,000	277,000	397,000	605,000
Selling, general and administrative expenses	701,000	931,000	1,408,000	1,662,000
Impairment loss	154,000		154,000
Operating loss	(715,000)	(654,000)	(1,165,000)	(1,057,000)
Depreciation and amortization	20,000	32,000	38,000	65,000
Capital expenditures	43,000	2,000	60,000	2,000
Assets	1,294,000	1,670,000	1,294,000	1,670,000
Other [Member]
Segment Reporting Information [Line Items]
Sales
Cost of sales
Gross profit
Selling, general and administrative expenses
Pension liability adjustment gains				(4,148,000)
Restructuring expense
Operating loss				4,148,000
Depreciation and amortization
Capital expenditures	4,000	40,000		223,000
Assets	$ 15,699,000	$ 18,782,000	$ 15,699,000	$ 18,782,000

Pensions

6 Months Ended

Jun. 30, 2017

Pensions [Abstract]

Pensions

NOTE 11 – PENSIONS

The Company’s U.K. based subsidiary Austin Taylor maintained a defined benefit pension plan for its employees through March 31, 2016. The Company does not provide any other post-retirement benefits to its employees. Components of net periodic benefit of the pension plans for the three and six months ended June 30, 2017 and 2016 were:



	Three Months Ended June 30				Six Months Ended June 30
		2017		2016		2017		2016
Service cost	$	-	$	-	$	-	$	-
Interest cost		-		-		-		26,000
Expected return on assets		-		-		-		(24,000)
Settlement benefit		-		-		-		(43,000)
Net periodic pension benefit	$	-	$	-	$	-	$	(41,000)

The Company settled all its obligations under this pension plan in the first quarter of 2016. The Company had contributed $650,000 toward the settlement of the pension into annuities in 2015, which resulted in the recognition of $1,222,000 of pension settlement costs in the income statement in the fourth quarter of 2015. The Company contributed an additional $68,000 toward the settlement in the first quarter of 2016, which resulted in a benefit of $43,000 recorded within operating expenses. As a result of the final settlement of all of its pension obligations, in the first quarter of 2016, the Company recorded $4,148,000 in pension liability adjustment gains previously recorded in accumulated other comprehensive income within operating expenses in the consolidated statement of income.

Pensions (Tables)

6 Months Ended

Jun. 30, 2017

Pensions [Abstract]

Summary Of Components Of Net Periodic (Benefit) Cost



	Three Months Ended June 30				Six Months Ended June 30
		2017		2016		2017		2016
Service cost	$	-	$	-	$	-	$	-
Interest cost		-		-		-		26,000
Expected return on assets		-		-		-		(24,000)
Settlement benefit		-		-		-		(43,000)
Net periodic pension benefit	$	-	$	-	$	-	$	(41,000)

Pensions (Narrative) (Details)

Pensions (Narrative) (Details) - USD ($)	3 Months Ended		6 Months Ended
Pensions (Narrative) (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015	Jun. 30, 2016
Pensions [Abstract]
Contributions to the plan	$ 68,000	$ 650,000
Pension settlement costs	$ 43,000	$ 1,222,000	$ 43,000
Pension liability adjustment gains			$ (4,147,836)

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

Pensions (Summary Of Components Of Net Periodic (Benefit) Cost) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Dec. 31, 2015	Jun. 30, 2016
Pensions [Abstract]
Interest cost			$ 26,000
Expected return on assets			(24,000)
Settlement benefit	$ (43,000)	$ (1,222,000)	(43,000)
Net periodic pension benefit			$ (41,000)

Net Loss Per Share

Net Loss Per Share	6 Months Ended
Net Loss Per Share	Jun. 30, 2017
Net Loss Per Share [Abstract]
Net Loss Per Share	NOTE 12 – NET LOSS PER SHARE Basic net income per common share is based on the weighted average number of common shares outstanding during each year. Diluted net income per common share takes into effect the dilutive effect of potential common shares outstanding. The Company’s only potential common shares outstanding are stock options and shares associated with the long-term incentive compensation plans, which resulted in no dilutive effect for the three and six month periods ended June 30, 2017 and 2016. The Company calculates the dilutive effect of outstanding options using the treasury stock method. Due to the net losses in the first three and six months of 2017 and 2016, there was no dilutive impact from stock options or unvested shares. Options totaling 888,042 were excluded from the calculation of diluted earnings per share for the three months and six ended June 30, 2017 because the exercise price was greater than the average market price of common stock during the period and deferred stock awards totaling 187,958 shares would not have been included for the three and six months ended June 30, 2017 because of unmet performance conditions. Options totaling 896,192 and 739,870 were excluded from the calculation of diluted earnings per share for the three and six months ended June 30, 2016 because the exercise price was greater than the average market price of common stock during the period and deferred stock awards totaling 159,689 shares would not have been included for the three and six months ended June 30, 2016 because of unmet performance conditions.

Net Loss Per Share (Narrative) (Details)

Net Loss Per Share (Narrative) (Details) - shares	3 Months Ended		6 Months Ended
Net Loss Per Share (Narrative) (Details) - shares	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive effect of outstanding stock options and shares associated with long-term incentive compensation plans	0	0	0	0
Stock Compensation Plan [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive effect of outstanding stock options and shares associated with long-term incentive compensation plans	0	0	0	0
Shares not included in the computation of diluted earnings per share	888,042	896,192	888,042	739,870
Deferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares not included in the computation of diluted earnings per share	187,958	159,689	187,958	159,689

Fair Value Measurements

6 Months Ended

Jun. 30, 2017

Fair Value Measurements [Abstract]

Fair Value Measurements

NOTE 13 – FAIR VALUE MEASUREMENTS

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

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

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

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

As discussed in Note 5, we tested our goodwill for impairment as of April 1, 2017. As part of this impairment testing, the Company determined the fair value of the net assets of the JDL Technologies reporting unit, based primarily on discounted cash flows and forecasted future operating results, which represent Level 3 inputs. As a result of our analysis, the Company recorded a non-cash impairment charge of $1,463,000 to fully impair goodwill. A reconciliation of the beginning and ending balances of goodwill are included in Note 5.

Financial assets and liabilities measured at fair value on a recurring basis as of June 30, 2017 and December 31, 2016, are summarized below:



		June 30, 2017

	Level 1		Level 2		Level 3		Total Fair Value

Cash equivalents:
Money Market funds	$	8,245,000	$	-	$	-	$	8,245,000
Subtotal		8,245,000		-		-		8,245,000

Short-term investments:
Certificates of deposit		-		1,445,000		-		1,445,000
Subtotal		-		1,445,000		-		1,445,000

Total	$	8,245,000	$	1,445,000	$	-	$	9,690,000



		December 31, 2016

	Level 1		Level 2		Level 3		Total Fair Value

Cash equivalents:
Money Market funds	$	3,851,000	$	-	$	-	$	3,851,000
Subtotal		3,851,000		-		-		3,851,000

Short-term investments:
Certificates of deposit		-		4,294,000		-		4,294,000
Corporate Notes/Bonds		-		1,511,000		-		1,511,000
Subtotal		-		5,805,000		-		5,805,000

Total	$	3,851,000	$	5,805,000	$	-	$	9,656,000

We record transfers between levels of the fair value hierarchy, if necessary, at the end of the reporting period. There were no transfers between levels during the six months ended June 30, 2017.

- 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

Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2017

Fair Value Measurements [Abstract]

Schedule Of Financial Assets And Liabilities Measured At Fair Value On A Recurring Basis



		June 30, 2017

	Level 1		Level 2		Level 3		Total Fair Value

Cash equivalents:
Money Market funds	$	8,245,000	$	-	$	-	$	8,245,000
Subtotal		8,245,000		-		-		8,245,000

Short-term investments:
Certificates of deposit		-		1,445,000		-		1,445,000
Subtotal		-		1,445,000		-		1,445,000

Total	$	8,245,000	$	1,445,000	$	-	$	9,690,000



		December 31, 2016

	Level 1		Level 2		Level 3		Total Fair Value

Cash equivalents:
Money Market funds	$	3,851,000	$	-	$	-	$	3,851,000
Subtotal		3,851,000		-		-		3,851,000

Short-term investments:
Certificates of deposit		-		4,294,000		-		4,294,000
Corporate Notes/Bonds		-		1,511,000		-		1,511,000
Subtotal		-		5,805,000		-		5,805,000

Total	$	3,851,000	$	5,805,000	$	-	$	9,656,000

Fair Value Measurements (Narrative) (Details)

Fair Value Measurements (Narrative) (Details) - USD ($)	3 Months Ended	6 Months Ended
Fair Value Measurements (Narrative) (Details) - USD ($)	Jun. 30, 2017	Jun. 30, 2017
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impairment loss	$ 1,617,389	$ 1,617,389
Transfers between levels		0
JDL Technologies [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impairment loss	$ 1,463,000	$ 1,463,000

Fair Value Measurements (Schedule Of Financial Assets And Liabilities Measured At Fair Value On A Recurring Basis) (Details)

Fair Value Measurements (Schedule Of Financial Assets And Liabilities Measured At Fair Value On A Recurring Basis) (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 8,245	$ 3,851
Assets (Liabilities) Net, fair value	9,690	9,656
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	8,245	3,851
Assets (Liabilities) Net, fair value	8,245	3,851
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets (Liabilities) Net, fair value	1,445	5,805
Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	8,245	3,851
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	8,245	3,851
Short-Term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	1,445	5,805
Short-Term Investments [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	1,445	5,805
Short-Term Investments [Member] \| Certificates Of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	1,445	4,294
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	$ 1,445	4,294
Short-Term Investments [Member] \| Corporate Notes/Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments		1,511
Short-Term Investments [Member] \| Corporate Notes/Bonds [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments		$ 1,511

Restructuring

Restructuring	6 Months Ended
Restructuring	Jun. 30, 2017
Restructuring [Abstract]
Restructuring	NOTE 14 – RESTRUCTURING During the six months ended June 30, 2017, the Company recorded $1,530,000 in restructuring expense. This consisted of severance and related benefits costs due to the restructuring within the Suttle business segment, including ongoing costs related to the closure of the Costa Rica facility. We transferred substantially all of the production from Costa Rica to Minnesota by the end of the second quarter of 2017. We expect total 2017 restructuring costs expected to be $2,600,000. Any remaining assets will be transferred to the Company’s facilities in Minnesota for use in operations. The Company paid $1,005,000 in restructuring charges during the first six months of 2017 and had $525,000 in restructuring accruals recorded in accrued compensation and benefits at June 30, 2017 that are expected to be paid during 2017.

Restructuring (Narrative) (Details)

Restructuring (Narrative) (Details) - USD ($)	3 Months Ended	6 Months Ended	12 Months Ended
Restructuring (Narrative) (Details) - USD ($)	Jun. 30, 2017	Jun. 30, 2017	Dec. 31, 2017
Restructuring expense	$ 1,141,992	$ 1,529,630
Restructuring payments		1,005,000
Restructuring accruals	$ 525,000	$ 525,000
Scenario, Forecast [Member]
Restructuring expense			$ 2,600,000

Recent Accounting Pronouncements

Recent Accounting Pronouncements	6 Months Ended
Recent Accounting Pronouncements	Jun. 30, 2017
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	NOTE 15 – RECENT ACCOUNTING PRONOUNCEMENTS 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 guidance permits companies to either apply the requirements retrospectively to all prior periods presented, or apply the requirements in the year of adoption, through a cumulative adjustment. We plan to adopt the modified retrospective approach. We are still evaluating the impact of this adoption and anticipate that the most significant impact will be within our JDL Technologies segment. 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, 2016 and interim periods within those annual periods, with early adoption permitted, and is to be applied prospectively. The Company adopted this standard in the first quarter of 2017 with no 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. The Company adopted this guidance in the first quarter of 2017 and other than the prescribed classification of all deferred tax assets and liabilities as noncurrent, there was no material impact on its consolidated financial statements. In February 2016, the FASB issued new accounting requirements regarding accounting for leases, which requires an entity to recognize both assets and liabilities arising from financing and operating leases, along with additional qualitative and quantitative disclosures. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within that reporting period, and early adoption is permitted. We have not yet determined the potential effects on our financial condition or results of operations. In March 2016, the FASB issued a new accounting standard that changed certain aspects of accounting for share-based payments to employees, including the accounting for income taxes, forfeitures and statutory withholding requirements, as well as classification in the statement of cash flows. The new standard is effective for annual and interim periods beginning after December 15, 2016. The Company adopted this standard during the first quarter of 2017 with no material impact on our financial condition or results of operations. In August 2016, the FASB issued new accounting guidance regarding the classification of cash receipts and payments in the Statement of Cash Flows. This guidance is intended to reduce diversity in practice in how certain cash receipts and cash payments are presented and classified in the Consolidated Statement of Cash Flows by providing guidance on eight specific cash flow issues. The new standard is effective retrospectively on January 1, 2018, with early adoption permitted. We have not yet determined the impact this standard will have on our financial condition or results of operations. In January 2017, the FASB issued new accounting guidance regarding the simplification of the test for goodwill impairment. The new standard eliminates the quantitative goodwill impairment analysis requirement to determine the fair value of individual assets and liabilities of a reporting unit to determine the amount of any goodwill impairment and instead permits an entity to recognize goodwill impairment loss as the excess of a reporting unit's carrying value over the estimated fair value of the reporting unit, to the extent this amount does not exceed the carrying amount of goodwill. The new guidance continues to allow an entity to perform a qualitative assessment over goodwill impairment indicators in lieu of a quantitative assessment in certain situations. The standard will be effective for annual and interim periods beginning January 1, 2020, with early adoption permitted. The Company adopted this standard during 2017. As noted above in Note 5, the Company analyzed the reporting unit that had the goodwill and also analyzed the Company as a whole, including the Company’s four separate reporting units. Based on this analysis of comparing the fair value of each reporting unit to the book value and comparing the Company’s overall book value with its market capitalization, the Company determined that the book value exceeds the overall fair value of the reporting units as well as the Company’s overall market value. As a result, the Company recorded a goodwill impairment charge totaling $1,463,000 during the second quarter of 2017.

Recent Accounting Pronouncements (Narrative) (Details)

Recent Accounting Pronouncements (Narrative) (Details) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2017
Goodwill And Intangible Assets [Line Items]
Impairment loss	$ 1,617,389	$ 1,617,389
JDL Technologies [Member]
Goodwill And Intangible Assets [Line Items]
Impairment loss	$ 1,463,000	$ 1,463,000

Subsequent Events

Subsequent Events	6 Months Ended
Subsequent Events	Jun. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	NOTE 16 – SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date of this filing. We do not believe there are any material subsequent events that would require further disclosure.

Amortized Cost

Estimated Market Value

Due within one year