Emagin (EMAN) 10-Q 12 Nov 15 2015 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Oct. 31, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,015
Entity Registrant Name	EMAGIN CORP
Entity Central Index Key	1,046,995
Entity Filer Category	Smaller Reporting Company
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		25,517,121

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 5,106	$ 5,290
Investments		750
Accounts receivable, net	2,572	3,878
Unbilled accounts receivable	816	166
Inventories, net	5,787	4,586
Prepaid expenses and other current assets	732	656
Total current assets	15,013	15,326
Equipment, furniture and leasehold improvements, net	9,500	9,417
Intangibles and other assets	347	382
Total assets	24,860	25,125
Current liabilities:
Accounts payable	1,643	1,027
Accrued expenses	2,829	2,362
Other current liabilities	510	664
Total current liabilities	$ 4,982	$ 4,053
Commitments and contingencies (Note 8)
Shareholders' equity:
Preferred stock, $.001 par value: authorized 10,000,000 shares: Series B Convertible Preferred stock, (liquidation preference of $5,659,000) stated value $1,000 per share, $.001 par value: 10,000 shares designated and 5,659 issued and outstanding as of September 30, 2015 and December 31, 2014
Common stock, $.001 par value: authorized 200,000,000 shares, issued and outstanding, 25,457,373 shares as of September 30, 2015 and 25,195,107 shares as of December 31, 2014	$ 25	$ 25
Additional paid-in capital	229,166	228,380
Accumulated deficit	(208,813)	(206,833)
Treasury stock, 162,066 shares as of September 30, 2015 and December 31, 2014	(500)	(500)
Total shareholders' equity	19,878	21,072
Total liabilities and shareholders' equity	$ 24,860	$ 25,125

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	25,457,373	25,195,107
Common stock, shares outstanding	25,457,373	25,195,107
Treasury stock, shares	162,066	162,066
Series B Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock - Series B, liquidation preference	$ 5,659,000	$ 5,659,000
Preferred stock, stated value	$ 1,000	$ 1,000
Preferred stock, shares issued	5,659	5,659
Preferred stock, shares outstanding	5,659	5,659
Designated Series B Convertible Preferred Stock, shares	10,000	10,000

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Revenue:
Product	$ 4,633	$ 5,170	$ 15,163	$ 18,385
Contract	772	529	3,265	609
Total revenue, net	5,405	5,699	18,428	18,994
Cost of goods sold:
Product	3,732	3,645	10,317	12,814
Contract	567	309	2,037	335
Total cost of goods sold	4,299	3,954	12,354	13,149
Gross profit	1,106	1,745	6,074	5,845
Operating expenses:
Research and development	1,151	957	2,983	3,665
Selling, general and administrative	2,183	1,819	5,050	5,869
Total operating expenses	3,334	2,776	8,033	9,534
Income (loss) from operations	(2,228)	(1,031)	(1,959)	(3,689)
Other income (expense):
Interest expense, net	(11)	(11)	(32)	(32)
Other income, net	5	6	11	20
Total other income (expense), net	(6)	(5)	(21)	(12)
Income (loss) before provision for income taxes	$ (2,234)	$ (1,036)	$ (1,980)	$ (3,701)
Provision for income taxes
Net income (loss)	$ (2,234)	$ (1,036)	$ (1,980)	$ (3,701)
Income (loss) per share, basic	$ (0.09)	$ (0.04)	$ (0.08)	$ (0.15)
Income (loss) per share, diluted	$ (0.09)	$ (0.04)	$ (0.08)	$ (0.15)
Weighted average number of shares outstanding:
Basic	25,287,849	24,842,945	25,157,200	24,187,285
Diluted	25,287,849	24,842,945	25,157,200	24,187,285

Condensed Consolidated Stateme5

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Net loss	$ (1,980)	$ (3,701)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,113	863
Reduction in provision for doubtful accounts	(543)	(28)
Inventory reserve	5	134
Stock-based compensation	502	884
Loss on sale of asset		8
Changes in operating assets and liabilities:
Accounts receivable	1,849	(60)
Unbilled accounts receivable	(650)
Inventories, net	(1,206)	(2,230)
Prepaid expenses and other current assets	(85)	(243)
Accounts payable, accrued expenses, and other current liabilities	946	(764)
Net cash used in operating activities	(49)	(5,137)
Cash flows from investing activities:
Purchase of equipment	(1,020)	(1,037)
Proceeds from sale of asset		8
Purchase of intangibles		(50)
Maturities of investments	750	7,750
Purchase of investments		(2,000)
Net cash (used in) provided by investing activities	(270)	4,671
Cash flows from financing activities:
Proceeds from exercise of stock options and warrants	266	1,145
Proceeds from sale of common stock, net	19
Proceeds used in the financing of the intangibles	(150)
Net cash provided by financing activities	135	1,145
Net (decrease) increase in cash and cash equivalents	(184)	679
Cash and cash equivalents, beginning of period	5,290	4,032
Cash and cash equivalents, end of period	5,106	4,711
Cash paid for interest	$ 9	$ 9
Cash paid for taxes
Non-cash investing activities [Abstract]
Intangible assets - patents		$ 240
Non-cash equipment purchases	$ 132

Summary Of Significant Accounti

Summary Of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2015
Summary Of Significant Accounting Policies [Abstract]
Summary Of Significant Accounting Policies	Note 1: Summary of Significant Accounting Policies The Business eMagin Corporation (the “Company”) designs, develops, manufactures, and markets OLED (organic light emitting diode) on silicon microdisplays and virtual imaging products which utilize OLED microdisplays. The Company’s products are sold mainly in North America, Asia, and Europe. Basis of Presentation In the opinion of management, the accompanying unaudited condensed consolidated financial statements of eMagin Corporation and its subsidiary reflect all adjustments, including normal recurring accruals, necessary for a fair presentation. All significant intercompany balances and transactions have been eliminated in consolidation. Certain information and footnote disclosure normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to instructions, rules and regulations prescribed by the Securities and Exchange Commission. The Company believes that the disclosures provided herein are adequate to make the information presented not misleading when these unaudited condensed consolidated financial statements are read in conjunction with the audited consolidated financial statements contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014. The results of operations for the period ended September 30 , 2015 are not necessarily indicative of the results to be expected for the full year. The consolidated condensed financial statements of December 31, 2014 are derived from audited financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014. In accordance with accounting principles generally accepted in the United States of America, management utilizes certain estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. On an on-going basis, management evaluates its estimates and judgments related to, among others, allowance for doubtful accounts, warranty reserves, inventory reserves, stock-based compensation expense, deferred tax asset valuation allowances, litigation and other loss contingencies. Management bases its estimates and judgments on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results could differ from those estimates. Revenue and Cost Recognition Revenue on product sales is recognized when persuasive evidence of an arrangement exists, such as when a purchase order or contract is received from the customer, the price is fixed, title and risk of loss to the goods has changed and there is a reasonable assurance of collection of the sales proceeds. We obtain written purchase authorizations from our customers for a specified amount of product at a specified price and consider delivery to have occurred at the time of shipment. Revenues from research and development activities relating to firm fixed-price contracts and cost-type contracts are generally recognized on the percentage-of-completion method of accounting as costs are incurred (cost-to-cost basis). Progress is generally based on a cost-to-cost approach however an alternative method may be used such as physical progress, labor hours or others depending on the type of contract. Physical progress is determined as a combination of input and output measures as deemed appropriate by the circumstances. Contract costs include all direct material, labor and subcontractor costs and an allocation of allowable indirect costs as defined by each contract, as periodically adjusted to reflect revised agreed upon rates. These rates are subject to audit by the other party. New Accounting Pronouncements In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ASU No. 2014-09, “ Revenue from Contracts with Customers ,” requiring an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The updated standard will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective and permits the use of either the retrospective or cumulative effect transition method. In July 2015, the FASB voted to defer the effective date for annual reporting periods beginning after December, 15, 2017 (including interim reporting periods within those periods) and permitted early adoption of the standard, but not before the original effective date of December 15, 2016. The Company expects the updated standard to become effective for it in the first quarter of fiscal 2018. It has not yet selected a transition method and the Company is currently evaluating the effect that the updated standard will have on its consolidated financial statements and related disclosures. In April 2015, the FASB issued ASU No. 2015-05 , “ Customer's Accounting for Fees Paid in a Cloud Computing Arrangement”, which provides specific guidance on the recognition of fees paid by a customer for cloud computing arrangements as either the acquisition of a software license or a service contract. This standard is effective for fiscal years, and for interim periods within those fiscal years, beginning after Dec ember 15, 2015. The Company is currently evaluating the impact this guidance will have on its consolidated financial statements and related disclosures however it does not expect the adoption to have a material impact on its financial statements . In July 2015, the FASB issued ASU No. 2015-11, “ Simplifying the Measurement of Inventory ” (“ASU 2015-11”) which requires that inventory be measured at the lower of cost and net realizable value. ASU 2015-11 should be adopted prospectively and is effective for annual reporting periods (including interim periods therein) beginning after December 15, 2016 with early adoption permitted. The Company does not expect the adoption of ASU 2015-11 to have a material impact on its financial statements. Investments Investments consist ed of FDIC-insured certificates of deposit (“CDs”) which we re classified as held-to-maturity since the Company ha d the positive intent and ability to hold them until maturity. The CDs we re carried at cost which approximates fair value. As of September 30 , 2015, all investments had mature d . Unbilled Accounts Receivable Unbilled accounts receivable represents contract revenue recognized but not yet invoiced due to contract terms or the timing of the accounting invoicing cycle. Intangible Assets – Patents Acquired patents are recorded at purchase price as of the date acquired and amortized over the expected useful life which is generally the remaining life of the patent. In 2014, the Company purchased several patents for $290 thousand which are being amortized over their remaining useful lives. As of September 30, 2015 and December 31, 2014, intangible assets were $355 thousand less accumulated amortization of $97 thousand and $54 thousand, respectively. As of September 30, 2015, the weighted average remaining useful life of these patents was approximately 6.4 years. The total intangible amortization expense was approximately $14 thousand and $43 thousand for the three and nine months ended September 30, 2015, respectively, and $1 thousand and $3 thousand for the three and nine months ended September 30 , 2014, respectively. Estimated future amortization expense as of September 30 , 2015 is as follows (in thousands): Fiscal Years ending December 31, Total Amortization (unaudited) 2015 (three months remaining) $ 2016 2017 2018 2019 Later years $ Product warranty The Company offers a one -year product replacement warranty. In general, the standard policy is to repair or replace the defective products. The Company accrues for estimated returns of defective products at the time revenue is recognized based on historical activity as well as for specific known product issues. The determination of these accruals requires the Company to make estimates of the frequency and extent of warranty activity and estimate future costs to replace the products under warranty. If the actual warranty activity and/or repair and replacement costs differ significantly from these estimates, adjustments to cost of revenue may be required in future periods. The following table provides a summary of the activity related to the Company's warranty liability included in other current liabilities, (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (unaudited) (unaudited) Beginning balance $ $ $ $ Warranty accruals Warranty usage Ending balance $ $ $ $ Net Income (Loss) per Common Share Basic income (loss) per share is computed using the weighted average number of common shares outstanding during the period, and excludes any dilutive effects of common stock equivalent shares, such as stock options, warrants, and convertible preferred stock. Diluted income (loss) per share is computed using the weighted average number of common shares outstanding and potentially dilutive common stock equivalent shares outstanding during the period. Common stock equivalent shares are excluded from the computation if their effect is anti-dilutive. The Company’s Series B Convertible Preferred stock (“Preferred Stock – Series B”) is considered a participating security as the preferred stock participates in dividends with the common stock, which requires the use of the two-class method when computing basic and diluted earnings per share. The Preferred Stock – Series B is not required to absorb any net loss. Alt hough the Company paid a one-time special dividend in 2012, t he Company does not expect to continue to pay dividends on its common or preferred stock in the near future. For the three and nine months ended September 30, 2015 and 2014, the Company reported a net loss and as a result, basic and diluted net loss per common share are the same. Therefore, in calculating net loss per share amounts, shares underlying the potentially dilutive common stock equivalents were excluded from the calculation of diluted net income per common share because their effect was anti-dilutive. The following is a table of the potentially dilutive common stock equivalents for the three and nine month periods ended September 30 , 2015 and 2014 that were not included in diluted EPS as their effect would be anti-dilutive: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (unaudited) (unaudited) Options Convertible preferred stock Total potentially dilutive common stock equivalents not included in weighted average share calculation due to anti-dilutive effect

Accounts Receivables, Net

Accounts Receivables, Net	9 Months Ended
	Sep. 30, 2015
Accounts Receivables, Net [Abstract]
Accounts Receivables, Net	Note 2: Accounts Receivable, net The majority of the Company’s commercial accounts receivable are due from Original Equipment Manufacturers ( “ OEM’s”). Credit is extended based on an evaluation of a customer’s financial condition and, generally, collateral is not required. Accounts receivable consisted of the following (in thousands): September 30, 2015 December 31, 2014 (unaudited) Accounts receivable $ $ Less allowance for doubtful accounts Accounts receivable, net $ $

Inventories, Net

Inventories, Net	9 Months Ended
	Sep. 30, 2015
Inventories, Net [Abstract]
Inventories, Net	Note 3: Inventories, net The components of inventories are as follows (in thousands): September 30, 2015 December 31, 2014 (unaudited) Raw materials $ $ Work in process Finished goods Total inventories Less inventory reserve Total inventories, net $ $

Line Of Credit

Line Of Credit	9 Months Ended
	Sep. 30, 2015
Line Of Credit [Abstract]
Line Of Credit	Note 4: Line of Credit On September 1, 2015, the Company renewed its credit facility with Access Business Finance, LLC (“Access”) under which the Company may borrow up to a maximum of $ 3 million based on a borrowing base equivalent of 75 % of eligible accounts receivable. The terms are: interest rate is Prime plus 4% but not less than 7.25% , the minimum monthly interest payment is $ 1,000 and the early termination fee is $ 6,000 . The renewal date of the line of credit i s September 1, 2016 . The Company’s obligations under the credit facility are secured by its assets. For the nine months ended September 30, 2015 and 2014 , the Company had not drawn on its line of credit.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2015
Stock-Based Compensation [Abstract]
Stock-Based Compensation	Note 5: Stock-based Compensation The Company uses the fair value method of accounting for share-based compensation arrangements. The fair value of stock options is estimated at the date of grant using the Black-Scholes option valuation model. Stock-based compensation expense is reduced for estimated forfeitures and is amortized over the vesting period using the straight-line method. The following table summarizes the allocation of non-cash stock-based compensation to our expense categories for the three and nine month periods ended September 30, 2015 and 201 4 (in thousands): For the Three Months Ended For the Nine Months Ended September 30, September 30, 2015 2014 2015 2014 (unaudited) (unaudited) Cost of revenue $ $ $ Research and development Selling, general and administrative Total stock compensation expense $ $ $ At September 30, 2015 , total unrecognized compensation costs related to stock options was approxima tely $ 0.4 million, net of estimated forfeitures. Total unrecognized compensation cost will be adjusted for future changes in estimated forfeitures and is expected to be recognized over a weighted average period of approximately 2.1 years. The following key assumptions were used in the Black-Scholes option pricing model to determine the fair value of stock options granted: For the Nine Months Ended September 30, 2015 2014 Dividend yield % % Risk free interest rates 0.84 – 1.56 % 0.78 – 1.85 % Expected volatility 51.2 to 63.9 % 59.1 to 67.8 % Expected term (in years) 3.5 to 5.0 3.25 to 5.0 The Company does not expect to pay dividends in the near future . T herefore the Company used an expected dividend yield of 0 %. The risk-free interest rate used in the Black-Scholes option pricing model is based on the implied yield at the time of grant available on U.S. Treasury securities with an equivalent term. Expected volatility is based on the weighted average historical volatility of the Company’s common stock for the equivalent term. The expected term of the options represents the period that the Company’s stock-based awards are expected to be outstanding and was determined based on historical experience and vesting schedules of similar awards. A summary of the Company’s stock option activity for the nine months ended September 30, 2015 is presented in the following table (unaudited): Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (In Years) Aggregate Intrinsic Value Outstanding at December 31, 2014 $ Options granted Options exercised Options forfeited Options cancelled or expired Outstanding at September 30, 2015 $ $ Vested or expected to vest at September 30, 2015 (1) $ $ Exercisable at September 30, 2015 $ $ (1) The expected to vest options are the result of applying the pre-vesting forfeiture rate assumptions to total unvested options . The aggregate intrinsic value in the table above represents the difference between the exercise price of the underlying options and the quoted price of the Company’s common stock. For the nine months ended September 30, 2015 , the aggregate intrinsic value of options exercised was approximatel y $486 th ousand . The Company issues new shares of common stock upon exercise of stock options.

Shareholders' Equity

Shareholders' Equity	9 Months Ended
	Sep. 30, 2015
Shareholders' Equity [Abstract]
Shareholders' Equity	Note 6: Shareholders’ Equity Preferred Stock - Series B Convertible Preferred Stock (“the Preferred Stock – Series B”) As of September 30, 2015 and December 31, 2014 , there were 5,659 shares of Preferred Stock – Series B issued and outstanding . Common Stock On September 3, 2015, the Company entered into an At the Market Offering Agreement (the “agreement”) with Craig-Hallum Capital Group LLC, as sales agent (“Craig-Hallum”), pursuant to which the Company may offer and sell, from time to time through Craig-Hallum, shares of its common stock (the “shares”), having an aggregate offering price of up to $4,500,000 . Any shares offered and sold in the offering will be issued pursuant to the Company’s effective shelf registration statement on Form S-3 (File No. 333-196720) and the related prospectus previously declared effective by the Securities and Exchange Commission (the “SEC”) on June 25, 2014, as supplemented by a prospectus supplement, dated September 3, 2015, which the Company filed with the SEC pursuant to Rule 424(b)(5) under the Securities Act. Under the agreement, Craig-Hallum may sell shares by any method permitted by law and deemed to be an “at-the-market” offering as defined in Rule 415 promulgated under the Securities Act of 1933, as amended, including sales made directly on the NYSE MKT or on any other existing trading market for the shares. Craig-Hallum may also sell shares in privately negotiated transactions with the Company’s prior written approval. The agreement will terminate upon the earlier of (a) the sale of all of the shares subject to the agreement, (b) the termination of the agreement by Craig-Hallum or the Company, as permitted therein, or (c) September 2, 2016. The Company will pay Craig-Hallum a commission rate of 3.0% of the aggregate gross sales prices of the shares unless Craig-Hallum acts as principal and has agreed to provide Craig-Hallum with customary indemnification and contribution rights. The Company will also reimburse Craig-Hallum for certain specified expenses in connection with entering into the agreement. During the quarter ended September 30, 2015, the Company sold 7,915 shares at sales prices ranging from $2.44 to $2.49 per share, resulting in $19,000 in net proceeds. The Company received approximate ly $0 and $266 t housand for the exercise o f 254,351 st ock options , respectively, in the three and nine months ended September 30, 2015 and received approximately $44 thousand and $115 thousand for the exercise of 26,893 and 94,256 stock options in the three and nine months ended September 30 , 201 4, respectively . There were no warrants exercised in the three and nine months ended September 30, 2015 and in the three and nine months ended September 30, 2014, the Company received approximately $1.0 million for the exercise of 1 million warrants.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2015
Income Taxes [Abstract]
Income Taxes	Note 7: Income Taxes The Company’s effective tax rate is calculated quarterly based upon current assumptions relating to the full year’s estimated operating results and various tax-related items. The Company’s effective tax rate for the nine month periods ended September 30, 2015 and 2014 was 0% . The difference between the effective tax rate of 0% and the U.S. federal statutory rate of 34 % for the nine months ended September 30, 2015 and 2014 was primarily due to recognizing a full valuation allowance on deferred tax assets . At December 31, 2014, the Company determined that based on all available evidence, both positive and negative, and based on the weight of the available evidence, including the Company’s 2014 operating loss and projected cumulative loss through 2015, it was more likely than not that none of its deferred tax assets would be realized and therefore, continued to record a full valuation allowance. The Company had an operating loss for the nine month period ended September 30, 2015, is projecting a cumulative loss through 2015 and it is still more likely than not that none of its deferred tax assets would be realized therefore, the Company continued to record a full valuation allowance. The Company’s net operating loss carry forward amounts e xpire by 2036 . Due to the Company’s operating loss carryforwards, all tax years remain open to examination by the major taxing jurisdictions to which the Company is subject. In the event that the Company is assessed interest or penalties at some point in the future, it will be classified in the financial statements as tax expense.

Commitments And Contingencies

Commitments And Contingencies	9 Months Ended
	Sep. 30, 2015
Commitments And Contingencies [Abstract]
Commitments And Contingencies	Note 8: Commitments and Contingencies Operating Leases The Company leases office facilities and office, lab and factory equipment under operating leases. Certain leases provide for payments of monthly operating expenses. The Company currently has lease commitments for space in Hopewell Junction, New York, Bellevue, Washington and Santa Clara, California. The Company leases approximately 37,000 square feet to house its equipment for OLED microdisplay fabrication and assembly, research and development and corporate administrative offices in Hopewell Junction, New York. The lease expires May 31, 2019 . In September 2015, the Company negotiated a new lease for approximately 2,000 square feet of office space for design and product development in Santa Clara, California with the lease expiring October 31, 2017 . In September 2015, the Company signed a lease for approximately 1,800 square feet of office space for administrative offices in Bellevue, Washington with the lease expiring October 31, 2017 . Rent expense was approximately $ 23 3 thousand and $698 thousand for the three and nine months ended September 30, 2015, respectively, and $253 thousand and $842 thousand for the three and nine months ended September 30, 2014, respectively. E quipment Purchase Commitments The Company has committed to equipment purchases of approxima tely $ 0.1 million at September 30, 2015 . Future Sales Concessions I n the first quarter of 2014, the Company received a notification to stop shipments to three of its customers regarding a possible wire bonding problem in some of the microdisplays shipped to these customers. Shipments to two of the three customers resumed in 2014. As the third customer (“this Customer”) was not interested in continuing to use eMagin’s standard commercial microdisplay which was originally shipped, eMagin has been working, at this Customer’s request, on a more mechanically robust display configuration. This Customer provided a proposal to eMagin which the Company countered with a proposal that provided concessions to this Customer predicated on future business. To date, there is no executed agreement. However, it is more likely than not that ultimately there will be a final proposal with acceptance of some concessions. It is possible that eMagin will incur a future loss once the terms of the proposal are finalized. Litigation From time to time, the Company is subject to various legal proceedings and claims that arise in the ordinary course of business. The Company accrues for losses related to ligation when a potential loss is probable and the loss can be reasonably estimated. Significant judgment is required to determine the probability that a liability has been incurred and whether such liability is reasonably estimable. All estimates are based on the best information available at the time which can be highly subjective. The Company has determined that a potential loss is probable and estimable therefore a litigation reserve was recorded in accrued expenses in the consolidated balance sheet and an associated expense was recorded under selling, general and administrative expense in the condensed consolidated statement of operations. On May 5, 2015, Kimchuk, Inc. (“Kimchuk”), a former supplier of eMagin (the “Company”), commenced action against the Company in the U.S. District Court, District of Connecticut, asserting breach of contract and seeking to recover approximately $389,000 in alleged damages. The Company filed its response and counter-complaint on August 11, 2015 wherein the Company denied the material allegations asserted by Kimchuk and seeks approximately $3.5 million in damages from Kimchuk. The Company intends to vigorously defend this matter.

Concentrations

Concentrations	9 Months Ended
	Sep. 30, 2015
Concentrations [Abstract]
Concentrations	Note 9: Concentrations The following is a schedule of revenue by geographic location (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (unaudited) (unaudited) North and South America $ $ $ $ Europe, Middle East, and Africa Asia Pacific Total $ $ $ $ The following table represents the domestic and international revenues as a percentage of total net revenues: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (unaudited) (unaudited) Domestic % % % % International % % % % The Company purchases principally all of its silicon wafers from a single supplier located in Taiwan. For the three months ended September 30, 2015, there were four customers that accounted for 51% of its net revenue and for the nine months ended September 30, 2015, there were two customers that accounted for 25% of its net revenue. For the three months ended September 30, 2014, there w ere two customers that accounted for 23% and for the nine months ended Septem ber 30, 2014, there was one customer that accounted for 10% of its net revenue. As of September 30, 2015, two customer s accounted f or 33% of it s accounts receivable.

Summary Of Significant Accoun15

Summary Of Significant Accounting Policies (Policy)	9 Months Ended
	Sep. 30, 2015
Summary Of Significant Accounting Policies [Abstract]
The Business	The Business eMagin Corporation (the “Company”) designs, develops, manufactures, and markets OLED (organic light emitting diode) on silicon microdisplays and virtual imaging products which utilize OLED microdisplays. The Company’s products are sold mainly in North America, Asia, and Europe.
Basis Of Presentation	Basis of Presentation In the opinion of management, the accompanying unaudited condensed consolidated financial statements of eMagin Corporation and its subsidiary reflect all adjustments, including normal recurring accruals, necessary for a fair presentation. All significant intercompany balances and transactions have been eliminated in consolidation. Certain information and footnote disclosure normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to instructions, rules and regulations prescribed by the Securities and Exchange Commission. The Company believes that the disclosures provided herein are adequate to make the information presented not misleading when these unaudited condensed consolidated financial statements are read in conjunction with the audited consolidated financial statements contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014. The results of operations for the period ended September 30 , 2015 are not necessarily indicative of the results to be expected for the full year. The consolidated condensed financial statements of December 31, 2014 are derived from audited financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014. In accordance with accounting principles generally accepted in the United States of America, management utilizes certain estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. On an on-going basis, management evaluates its estimates and judgments related to, among others, allowance for doubtful accounts, warranty reserves, inventory reserves, stock-based compensation expense, deferred tax asset valuation allowances, litigation and other loss contingencies. Management bases its estimates and judgments on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results could differ from those estimates.
Revenue And Cost Recognition	Revenue and Cost Recognition Revenue on product sales is recognized when persuasive evidence of an arrangement exists, such as when a purchase order or contract is received from the customer, the price is fixed, title and risk of loss to the goods has changed and there is a reasonable assurance of collection of the sales proceeds. We obtain written purchase authorizations from our customers for a specified amount of product at a specified price and consider delivery to have occurred at the time of shipment. Revenues from research and development activities relating to firm fixed-price contracts and cost-type contracts are generally recognized on the percentage-of-completion method of accounting as costs are incurred (cost-to-cost basis). Progress is generally based on a cost-to-cost approach however an alternative method may be used such as physical progress, labor hours or others depending on the type of contract. Physical progress is determined as a combination of input and output measures as deemed appropriate by the circumstances. Contract costs include all direct material, labor and subcontractor costs and an allocation of allowable indirect costs as defined by each contract, as periodically adjusted to reflect revised agreed upon rates. These rates are subject to audit by the other party.
New Accounting Pronouncements	New Accounting Pronouncements In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ASU No. 2014-09, “ Revenue from Contracts with Customers ,” requiring an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The updated standard will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective and permits the use of either the retrospective or cumulative effect transition method. In July 2015, the FASB voted to defer the effective date for annual reporting periods beginning after December, 15, 2017 (including interim reporting periods within those periods) and permitted early adoption of the standard, but not before the original effective date of December 15, 2016. The Company expects the updated standard to become effective for it in the first quarter of fiscal 2018. It has not yet selected a transition method and the Company is currently evaluating the effect that the updated standard will have on its consolidated financial statements and related disclosures. In April 2015, the FASB issued ASU No. 2015-05 , “ Customer's Accounting for Fees Paid in a Cloud Computing Arrangement”, which provides specific guidance on the recognition of fees paid by a customer for cloud computing arrangements as either the acquisition of a software license or a service contract. This standard is effective for fiscal years, and for interim periods within those fiscal years, beginning after Dec ember 15, 2015. The Company is currently evaluating the impact this guidance will have on its consolidated financial statements and related disclosures however it does not expect the adoption to have a material impact on its financial statements . In July 2015, the FASB issued ASU No. 2015-11, “ Simplifying the Measurement of Inventory ” (“ASU 2015-11”) which requires that inventory be measured at the lower of cost and net realizable value. ASU 2015-11 should be adopted prospectively and is effective for annual reporting periods (including interim periods therein) beginning after December 15, 2016 with early adoption permitted. The Company does not expect the adoption of ASU 2015-11 to have a material impact on its financial statements.
Investments	Investments Investments consist ed of FDIC-insured certificates of deposit (“CDs”) which we re classified as held-to-maturity since the Company ha d the positive intent and ability to hold them until maturity. The CDs we re carried at cost which approximates fair value. As of September 30 , 2015, all investments had mature d .
Unbilled Accounts Receivable	Unbilled Accounts Receivable Unbilled accounts receivable represents contract revenue recognized but not yet invoiced due to contract terms or the timing of the accounting invoicing cycle.
Intangible Assets - Patents	Intangible Assets – Patents Acquired patents are recorded at purchase price as of the date acquired and amortized over the expected useful life which is generally the remaining life of the patent. In 2014, the Company purchased several patents for $290 thousand which are being amortized over their remaining useful lives. As of September 30, 2015 and December 31, 2014, intangible assets were $355 thousand less accumulated amortization of $97 thousand and $54 thousand, respectively. As of September 30, 2015, the weighted average remaining useful life of these patents was approximately 6.4 years. The total intangible amortization expense was approximately $14 thousand and $43 thousand for the three and nine months ended September 30, 2015, respectively, and $1 thousand and $3 thousand for the three and nine months ended September 30 , 2014, respectively. Estimated future amortization expense as of September 30 , 2015 is as follows (in thousands): Fiscal Years ending December 31, Total Amortization (unaudited) 2015 (three months remaining) $ 2016 2017 2018 2019 Later years $
Product Warranty	Product warranty The Company offers a one -year product replacement warranty. In general, the standard policy is to repair or replace the defective products. The Company accrues for estimated returns of defective products at the time revenue is recognized based on historical activity as well as for specific known product issues. The determination of these accruals requires the Company to make estimates of the frequency and extent of warranty activity and estimate future costs to replace the products under warranty. If the actual warranty activity and/or repair and replacement costs differ significantly from these estimates, adjustments to cost of revenue may be required in future periods. The following table provides a summary of the activity related to the Company's warranty liability included in other current liabilities, (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (unaudited) (unaudited) Beginning balance $ $ $ $ Warranty accruals Warranty usage Ending balance $ $ $ $
Net (Loss) Income Per Common Share	Net Income (Loss) per Common Share Basic income (loss) per share is computed using the weighted average number of common shares outstanding during the period, and excludes any dilutive effects of common stock equivalent shares, such as stock options, warrants, and convertible preferred stock. Diluted income (loss) per share is computed using the weighted average number of common shares outstanding and potentially dilutive common stock equivalent shares outstanding during the period. Common stock equivalent shares are excluded from the computation if their effect is anti-dilutive. The Company’s Series B Convertible Preferred stock (“Preferred Stock – Series B”) is considered a participating security as the preferred stock participates in dividends with the common stock, which requires the use of the two-class method when computing basic and diluted earnings per share. The Preferred Stock – Series B is not required to absorb any net loss. Alt hough the Company paid a one-time special dividend in 2012, t he Company does not expect to continue to pay dividends on its common or preferred stock in the near future. For the three and nine months ended September 30, 2015 and 2014, the Company reported a net loss and as a result, basic and diluted net loss per common share are the same. Therefore, in calculating net loss per share amounts, shares underlying the potentially dilutive common stock equivalents were excluded from the calculation of diluted net income per common share because their effect was anti-dilutive. The following is a table of the potentially dilutive common stock equivalents for the three and nine month periods ended September 30 , 2015 and 2014 that were not included in diluted EPS as their effect would be anti-dilutive: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (unaudited) (unaudited) Options Convertible preferred stock Total potentially dilutive common stock equivalents not included in weighted average share calculation due to anti-dilutive effect

Summary Of Significant Accoun16

Summary Of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2015
Summary Of Significant Accounting Policies [Abstract]
Schedule Of Estimated Amortization Expense	Fiscal Years ending December 31, Total Amortization (unaudited) 2015 (three months remaining) $ 2016 2017 2018 2019 Later years $
Summary Of Activity Related To Warranty Liability Included In Other Current Liabilities	Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (unaudited) (unaudited) Beginning balance $ $ $ $ Warranty accruals Warranty usage Ending balance $ $ $ $
Potentially Dilutive Common Stock Equivalents	Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (unaudited) (unaudited) Options Convertible preferred stock Total potentially dilutive common stock equivalents not included in weighted average share calculation due to anti-dilutive effect

Accounts Receivables, Net (Tabl

Accounts Receivables, Net (Tables)	9 Months Ended
	Sep. 30, 2015
Accounts Receivables, Net [Abstract]
Schedule Of Accounts Receivable	September 30, 2015 December 31, 2014 (unaudited) Accounts receivable $ $ Less allowance for doubtful accounts Accounts receivable, net $ $

Inventories, Net (Tables)

Inventories, Net (Tables)	9 Months Ended
	Sep. 30, 2015
Inventories, Net [Abstract]
Schedule Of Components of Inventories	September 30, 2015 December 31, 2014 (unaudited) Raw materials $ $ Work in process Finished goods Total inventories Less inventory reserve Total inventories, net $ $

Stock Compensation (Tables)

Stock Compensation (Tables)	9 Months Ended
	Sep. 30, 2015
Stock-Based Compensation [Abstract]
Allocation Of Stock-Based Compensation To Expense Categories	For the Three Months Ended For the Nine Months Ended September 30, September 30, 2015 2014 2015 2014 (unaudited) (unaudited) Cost of revenue $ $ $ Research and development Selling, general and administrative Total stock compensation expense $ $ $
Key Assumptions Used For Black-Scholes Option Pricing Model	For the Nine Months Ended September 30, 2015 2014 Dividend yield % % Risk free interest rates 0.84 – 1.56 % 0.78 – 1.85 % Expected volatility 51.2 to 63.9 % 59.1 to 67.8 % Expected term (in years) 3.5 to 5.0 3.25 to 5.0
Stock Option Activity	Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (In Years) Aggregate Intrinsic Value Outstanding at December 31, 2014 $ Options granted Options exercised Options forfeited Options cancelled or expired Outstanding at September 30, 2015 $ $ Vested or expected to vest at September 30, 2015 (1) $ $ Exercisable at September 30, 2015 $ $ (1) The expected to vest options are the result of applying the pre-vesting forfeiture rate assumptions to total unvested options .

Concentrations (Tables)

Concentrations (Tables)	9 Months Ended
	Sep. 30, 2015
Concentrations [Abstract]
Concentrations	The following is a schedule of revenue by geographic location (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (unaudited) (unaudited) North and South America $ $ $ $ Europe, Middle East, and Africa Asia Pacific Total $ $ $ $ The following table represents the domestic and international revenues as a percentage of total net revenues: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 (unaudited) (unaudited) Domestic % % % % International % % % %

Summary Of Significant Accoun21

Summary Of Significant Accounting Policies (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Significant Accounting Policies [Line Items]
Standard product warranty period			1 year
Intangible amortization expense	$ 14	$ 1	$ 43	$ 3
Patents [Member]
Significant Accounting Policies [Line Items]
Acquired patents					$ 290
Acquired patents, intangible assets	355		355		355
Acquired patents, accumulated amortization	$ 97		$ 97		$ 54
Acquired patents, weighted average remaining useful life			6 years 4 months 24 days

Summary Of Significant Accoun22

Summary Of Significant Accounting Policies (Schedule Of Estimated Amortization Expense) (Details) $ in Thousands	Sep. 30, 2015USD ($)
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2015 (three months remaining)	$ 15
2,016	54
2,017	54
2,018	54
2,019	32
Later years	49
Total	$ 258

Summary Of Significant Accoun23

Summary Of Significant Accounting Policies (Summary Of Activity Related To Warranty Liability Included In Other Current Liabilities) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Summary Of Significant Accounting Policies [Abstract]
Beginning balance	$ 565	$ 603	$ 663	$ 394
Warranty accruals	56	69	345	586
Warranty usage	(117)	(49)	(504)	(357)
Ending balance	$ 504	$ 623	$ 504	$ 623

Summary Of Significant Accoun24

Summary Of Significant Accounting Policies (Potentially Dilutive Common Stock Equivalents) (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive common stock equivalents	11,971,941	12,295,426	11,971,941	12,295,426
Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive common stock equivalents	4,426,608	4,750,093	4,426,608	4,750,093
Series B Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive common stock equivalents	7,545,333	7,545,333	7,545,333	7,545,333

Accounts Receivables, Net (Deta

Accounts Receivables, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Accounts Receivables, Net [Abstract]
Accounts receivable	$ 2,699	$ 4,551
Less allowance for doubtful accounts	(127)	(673)
Accounts receivable, net	$ 2,572	$ 3,878

Inventories, Net (Details)

Inventories, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Inventories, Net [Abstract]
Raw materials	$ 2,766	$ 2,506
Work in process	1,531	1,086
Finished goods	1,791	1,291
Total inventories	6,088	4,883
Less inventory reserve	(301)	(297)
Total inventories, net	$ 5,787	$ 4,586

Line Of Credit (Details)

Line Of Credit (Details) - Line of Credit [Member] - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity	$ 3,000,000
Eligible accounts receivable percentage	75.00%
Line of credit facility, borrowing capacity, description	the Company may borrow up to a maximum of $3 million based on a borrowing base equivalent of 75% of eligible accounts receivable.
Monthly interest payment required	$ 1,000
Minimum interest rate	7.25%
Early termination fee	$ 6,000
Renewal date for credit facility	Sep. 1, 2016
Outstanding amount on credit facility	$ 0	$ 0
Prime Rate [Member]
Line of Credit Facility [Line Items]
Basis spread on variable rate	4.00%

Stock Compensation (Narrative)

Stock Compensation (Narrative) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Stock-Based Compensation [Abstract]
Unrecognized stock option compensation net of forfeitures	$ 400
Unrecognized compensation cost, weighted average period of recognition	2 years 1 month 6 days
Dividend yield	0.00%	0.00%
Intrinsic value of options exercised	$ 486

Stock Compensation (Allocation

Stock Compensation (Allocation Of Stock-Based Compensation To Expense Categories) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock compensation expense	$ 186	$ 234	$ 502	$ 884
Cost of Revenue [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock compensation expense	8	28	44	131
Research and Development [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock compensation expense	27	38	89	223
Selling, General and Administrative [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock compensation expense	$ 151	$ 168	$ 369	$ 530

Stock Compensation (Key Assumpt

Stock Compensation (Key Assumptions Used For Black-Scholes Option Pricing Model) (Details)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	0.00%	0.00%
Risk free interest rates, minimum	0.84%	0.78%
Risk free interest rates, maximum	1.56%	1.85%
Expected volatility, minimum	51.20%	59.10%
Expected volatility, maximum	63.90%	67.80%
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)	3 years 6 months	3 years 3 months
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)	5 years	5 years

Stock Compensation (Stock Optio

Stock Compensation (Stock Option Activity) (Details) - USD ($)		3 Months Ended	9 Months Ended
		Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Stock-Based Compensation [Abstract]
Outstanding, shares			4,510,107
Options granted, shares			455,710
Options exercised, shares		(26,893)	(254,351)	(94,256)
Options forfeited, shares			(73,352)
Options cancelled or expired, shares			(211,506)
Outstanding, shares			4,426,608
Vested or expected to vest, shares	[1]		4,412,443
Exercisable, shares			4,072,525
Outstanding, exercise price			$ 3.83
Options granted, exercise price			2.71
Options exercised, exercise price			1.05
Options forfeited, exercise price			2.96
Options cancelled or expired, exercise price			6.81
Outstanding, exercise price			3.75
Vested or expected to vest, exercise price	[1]		3.75
Exercisable, exercise price			$ 3.81
Outstanding, contractual life			3 years 9 months 4 days
Vested or expected to vest, contractual life	[1]		3 years 9 months 4 days
Exercisable, contractual life			3 years 7 months 21 days
Outstanding, intrinsic value			$ 1,043,477
Vested or expected to vest, intrinsic value	[1]		1,039,839
Exercisable, intrinsic value			$ 1,039,839
[1]	The expected to vest options are the result of applying the pre-vesting forfeiture rate assumptions to total unvested options

Shareholders' Equity (Details)

Shareholders' Equity (Details) - USD ($)	Sep. 03, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Shareholders' Equity [Line Items]
Common stock, shares issued		25,457,373		25,457,373		25,195,107
Proceeds from sale of common stock, net				$ 19,000
Proceeds from stock options exercised		$ 0	$ 44,000	$ 266,000	$ 115,000
Exercise of common stock options, shares			26,893	254,351	94,256
Proceeds from exercise of stock warrants			$ 1,000,000
Number of warrants exercised		0		0	1,000,000
At The Market Offering [Member]
Shareholders' Equity [Line Items]
Percentage of commission on gross proceeds from sale of shares	3.00%
Common stock, shares issued		7,915		7,915
Proceeds from sale of common stock, net		$ 19,000
At The Market Offering [Member] | Minimum [Member]
Shareholders' Equity [Line Items]
Common stock, shares issued, price per share		$ 2.44		$ 2.44
At The Market Offering [Member] | Maximum [Member]
Shareholders' Equity [Line Items]
Aggregate common stock available to sell	$ 4,500,000
Common stock, shares issued, price per share		$ 2.49		$ 2.49
Series B Convertible Preferred Stock [Member]
Shareholders' Equity [Line Items]
Preferred stock, shares issued		5,659		5,659		5,659
Preferred stock, shares outstanding		5,659		5,659		5,659

Income Taxes (Details)

Income Taxes (Details)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Income Taxes [Abstract]
Effective tax rate	0.00%	0.00%
Federal statutory rate	34.00%	34.00%
Operating loss carry forward amounts substantially expire	Dec. 31, 2036

Commitments And Contingencies (

Commitments And Contingencies (Details)	May. 05, 2015USD ($)	Sep. 30, 2015ft²	Sep. 30, 2015USD ($)ft²	Sep. 30, 2014USD ($)	Mar. 31, 2014customer	Sep. 30, 2015USD ($)ft²	Sep. 30, 2014USD ($)	Dec. 31, 2014customer
Commitments And Contingencies [Line Items]
Rent expense			$ 233,000	$ 253,000		$ 698,000	$ 842,000
Equipment purchases commitments						$ 100,000
Shipments stopped, number of customers | customer					3
Shipments resumed, number of customers | customer								2
Loss contingency, damages sought by plaintiff	$ 389,000
Counter complaint, damages sought	$ 3,500,000
Hopewell Junction, New York [Member]
Commitments And Contingencies [Line Items]
Area of leased real estate property | ft²		37,000	37,000			37,000
Lease expiration date						May 31, 2019
Santa Clara, California [Member]
Commitments And Contingencies [Line Items]
Area of leased real estate property | ft²		2,000	2,000			2,000
Lease expiration date						Oct. 31, 2017
Bellevue, Washington [Member]
Commitments And Contingencies [Line Items]
Area of leased real estate property | ft²		1,800	1,800			1,800
Lease expiration date		Oct. 31, 2017

Concentrations (Narrative) (Det

Concentrations (Narrative) (Details) - customer	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Sales Revenue, Net [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Number of customers	4	2	2	1
Concentration of risk percentage	51.00%	23.00%	25.00%	10.00%
Accounts Receivable [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Number of customers			2
Concentration of risk percentage			33.00%

Concentrations (Concentrations)

Concentrations (Concentrations) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 5,405	$ 5,699	$ 18,428	$ 18,994
North And South America [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	3,620	3,003	12,343	9,304
Europe, Middle East, And Africa [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	1,168	1,846	4,759	7,368
Asia Pacific [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 617	$ 850	$ 1,326	$ 2,322
Sales Revenue, Net [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration of risk percentage	51.00%	23.00%	25.00%	10.00%
Sales Revenue, Net [Member] | Domestic [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration of risk percentage	66.00%	51.00%	66.00%	47.00%
Sales Revenue, Net [Member] | International [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration of risk percentage	34.00%	49.00%	34.00%	53.00%