Emagin (EMAN) 10-Q 8 Nov 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Oct. 31, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	EMAGIN CORP
Entity Filer Category	Non-accelerated Filer
Entity Central Index Key	1,046,995
Trading Symbol	eman
Amendment Flag	false
Entity Small Business	true
Entity Emerging Growth Company	false
Document Type	10-Q
Document Fiscal Period Focus	Q3
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		45,161,273

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 6,190	$ 3,526
Accounts receivable, net	4,381	4,528
Unbilled accounts receivable	364	406
Inventories	8,719	8,640
Prepaid expenses and other current assets	869	1,328
Total current assets	20,523	18,428
Equipment, furniture and leasehold improvements, net	8,567	8,553
Intangibles and other assets	314	326
Total assets	29,404	27,307
Current liabilities:
Accounts payable	1,996	1,714
Accrued compensation	1,436	1,557
Revolving credit facility, net		3,808
Common stock warrant liability	3,303	784
Other accrued expenses	1,909	719
Deferred revenue	41	765
Other current liabilities	389	469
Total current liabilities	9,074	9,816
Commitments and contingencies (Note 9)
Shareholders' equity:
Preferred stock, $.001 par value: authorized 10,000,000 shares: Series B Convertible Preferred stock, (liquidation preference of $5,659) stated value $1,000 per share, $.001 par value: 10,000 shares designated and 5,659 issued and outstanding as of September 30, 2018 and December 31, 2017
Common stock, $.001 par value: authorized 200,000,000 shares, issued 45,323,339 shares, outstanding 45,161,273 shares as of September 30, 2018 and issued 35,182,589 shares, outstanding 35,020,523 shares as of December 31, 2017	45	35
Additional paid-in capital	254,638	244,726
Accumulated deficit	(233,853)	(226,770)
Treasury stock, 162,066 shares as of September 30, 2018 and December 31, 2017	(500)	(500)
Total shareholders' equity	20,330	17,491
Total liabilities and shareholders' equity	$ 29,404	$ 27,307

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
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	45,323,339	35,182,589
Common stock, shares outstanding	45,161,273	35,020,523
Treasury stock, shares	162,066	162,066
Series B Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000	10,000
Preferred stock, liquidation preference	$ 5,659	$ 5,659
Preferred stock, stated value	$ 1,000	$ 1,000
Preferred stock, shares issued	5,659	5,659
Preferred stock, shares outstanding	5,659	5,659

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenues:
Total revenues, net	$ 6,867	$ 4,280	$ 20,800	$ 15,609
Cost of revenues:
Impairment of Consumer Night Vision Business inventory			2,690
Total cost of revenues	4,488	4,002	16,335	12,264
Gross profit	2,379	278	4,465	3,345
Operating expenses:
Research and development	1,590	1,271	4,941	3,782
Selling, general and administrative	2,039	1,970	6,982	6,586
Total operating expenses	3,629	3,241	11,923	10,368
Loss from operations	(1,250)	(2,963)	(7,458)	(7,023)
Other income (expense):
Change in fair value of common stock warrant liability	1,311		387
Interest income (expense), net	1	(27)	(12)	(249)
Other income (expense), net	1	(2)		11
Total other income (expense)	1,313	(29)	375	(238)
Income (loss) before provision for income taxes	63	(2,992)	(7,083)	(7,261)
(Provision) benefit for income taxes
Net income (loss)	63	(2,992)	(7,083)	(7,261)
Less net income allocated to participating securities	9
Net income (loss) allocated to common shares	$ 54	$ (2,992)	$ (7,083)	$ (7,261)
Loss per share, basic	$ 0	$ (0.09)	$ (0.16)	$ (0.22)
Loss per share, diluted	$ 0	$ (0.09)	$ (0.16)	$ (0.22)
Weighted average number of shares outstanding:
Basic	45,149,717	34,972,589	44,182,379	33,214,262
Diluted	45,265,370	34,972,589	44,182,379	33,214,262
Product [Member]
Revenues:
Total revenues, net	$ 6,048	$ 4,014	$ 18,127	$ 13,050
Cost of revenues:
Cost of goods and services sold	3,926	3,802	12,256	10,918
Contract [Member]
Revenues:
Total revenues, net	819	266	2,673	2,559
Cost of revenues:
Cost of goods and services sold	$ 562	$ 200	$ 1,389	$ 1,346

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash flows from operating activities:
Net loss	$ (7,083)	$ (7,261)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,482	1,588
Change in fair value of common stock warrant liability	(387)
Impairment of Consumer Night Vision Business inventory	2,690
Impairment of Consumer Night Vision Business tooling	76
Stock-based compensation	512	520
Changes in operating assets and liabilities:
Accounts receivable	147	(594)
Unbilled accounts receivable	42	926
Inventories	(1,349)	(1,645)
Prepaid expenses and other current assets	55	(92)
Deferred revenues	(724)	543
Accounts payable, accrued expenses, and other current liabilities	164	(895)
Net cash used in operating activities	(4,375)	(6,910)
Cash flows from investing activities:
Purchase of equipment	(1,469)	(1,157)
Net cash used in investing activities	(1,469)	(1,157)
Cash flows from financing activities:
Repayments under revolving line of credit, net	(3,808)	(932)
Proceeds from public offering, net	12,172	5,811
Payments of debt issuance costs		(158)
Proceeds from warrant exercise, net	46
Proceeds from exercise of stock options	98	69
Net cash provided by financing activities	8,508	4,790
Net increase (decrease) in cash and cash equivalents	2,664	(3,277)
Cash and cash equivalents, beginning of period	3,526	5,241
Cash and cash equivalents, end of period	6,190	1,964
Cash paid for interest	44	65
Cash paid for income taxes

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2018
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 of America 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, 2017. The results of operations for the period ended September 30, 2018 are not necessarily indicative of the results to be expected for the full year. The consolidated condensed financial statements as of December 31, 2017 are derived from audited financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017.  Use of estimates  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.  Reclassifications  Certain immaterial prior period amounts have been reclassified to conform to current period presentatio n with no impact on previously reported net income, assets or shareholders’ equity.  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.  The total intangible amortization expense was approximately $13 thousand and $27 thousand for the three and nine month periods ended September 30, 2018 and 2017, respectively. Estimated future amortization expense as of September 30, 2018 is as follows (in thousands):     Fiscal Years Ending December 31, Total Amortization  (unaudited)  2018 (three months remaining) $ 13  2019 32  2020 9  2021 8  2022 8  Later years 24  $ 94  Product warranty  The Company generally offers a one -year product replacement warranty. 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 Nine Months Ended  September 30, September 30,  2018 2017 2018 2017  (unaudited) (unaudited)  Beginning balance $ 382 $ 609 $ 468 $ 584  Warranty accruals and adjustments 39 19 20 135  Warranty claims (35) (39) (102) (130)  Ending balance $ 386 $ 589 $ 386 $ 589  Net Loss per Common Share  Basic 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 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. Although the Company paid a one-time special dividend in 2012, the Company does not expect to pay dividends on its common or preferred stock in the near future.  The following table sets forth the computation of basic and diluted earnings per share (in thousands, except per share and share data) for the three and nine months ended September 30, 2018 and 2017:      Three Months Ended Nine Months Ended  September 30, September 30,  2018 2017 2018 2017  (unaudited) (unaudited)  Net income (loss) $ 63 $ (2,992) $ (7,083) $ (7,261)  Income allocated to participating securities 9 — — —  Income (loss) allocated to common shares $ 54 $ (2,992) $ (7,083) $ (7,261)   Weighted average common shares outstanding - Basic 45,149,717 34,972,589 44,182,379 33,214,262  Dilutive effect of stock options 115,653 — — —  Weighted average common shares outstanding - Diluted 45,265,370 34,972,589 44,182,379 33,214,262   Net loss per share:  Basic $ - $ (0.09) $ (0.16) $ (0.22)  Diluted $ - $ (0.09) $ (0.16) $ (0.22)  The following table sets forth the potentially dilutive common stock equivalents for the three and nine month periods ended September 30, 2018 and 2017 that were not included in diluted EPS as their effect would be anti-dilutive:      Three Months Ended Nine Months Ended  September 30, September 30,  2018 2017 2018 2017  (unaudited) (unaudited)  Options 4,843,468 5,142,448 4,959,120 5,142,448  Warrants 9,055,773 5,081,449 9,055,773 5,081,449  Convertible preferred stock 7,545,333 7,545,333 7,545,333 7,545,333  Total potentially dilutive common stock equivalents 21,444,574 17,769,230 21,560,226 17,769,230   Fair Value of Financial Instruments  Cash, cash equivalents, accounts receivable, short-term investments and accounts payable are stated at cost, which approximates fair value due to the short-term nature of these instruments. The revolving credit facility is also stated at cost, which approximates fair value because the interest rate is based on a market based rate plus a margin.  We have categorized our assets and liabilities that are valued at fair value on a recurring basis into three-level fair value hierarchy in accordance with GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets and liabilities (Level 1) and lowest priority to unobservable inputs (Level 3). Assets and liabilities recorded in the balance sheets at fair value are categorized based on a hierarchy of inputs as follows: Level 1 – Unadjusted quoted prices in active markets of identical assets or liabilities. Level 2 – Quoted prices for similar assets or liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the financial instrument. Level 3 – Unobservable inputs for the asset or liability.  The common stock warrant liability is currently the only financial asset or liability recorded at fair value on a recurring basis, and is considered a Level 3 liability. The fair value of the common stock warrant liability is included in current liabilities on the Condensed Consolidated Balance Sheets, as the warrants are currently exercisable.  The following table shows the reconciliation of the Level 3 warrant liability measured and recorded at fair value on a recurring basis, using significant unobservable inputs (in thousands):     Estimated Fair Value  (unaudited)  Balance as of January 1, 2018 $ 784  Fair value of warrants issuance during period 2,906  Change in fair value of warrant liability, net (387)  Balance as of September 30, 2018 $ 3,303  The fair value of the liability for common stock purchase warrants at issuance and at September 30, 2018 was estimated using the Black Scholes option pricing model based on the market value of the underlying common stock at the measurement date, the remaining contractual term of the warrants from 3.7 to 4.3 years, risk-free interest rates ranging from 2.86% to 2.87% , no expected dividends and expected volatility of the price of the underlying common stock ranging from 47.5% to 48.0% .  Concentrations  The Company purchases principally all of its silicon wafers, which are a key ingredient in its OLED production process, from two suppliers located in Taiwan and Korea.  For the three months ended September 30, 2018, one customer accounted for 12% of net revenues. For the nine months ended September 30, 2018, there were no single customers accounting for over 10% of net revenues. As of September 30, 2018 , one customer accounted for 14% of the Company’s consolidated accounts receivable balance and no other single customer accounted for over 10% of the consolidated accounts receivable.  Recently issued accounting pronouncements  In February 2016, the FASB issued guidance which changes the accounting for leases. The guidance requires lessees to recognize a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term and, a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis for all leases (with the exception of short-term leases). Under the new guidance, leases previously defined as operating leases will be presented on the balance sheet. As a result, these leases will be recorded as an asset and a corresponding liability at the present value of the total lease payments. The asset will be decremented over the life of the lease on a pro-rata basis resulting in lease expense while the liability will be decremented using the interest method (i.e. principal and interest). Although the Company is still evaluating and quantifying the impact, the new guidance will affect the asset and liability balances of the Company’s financial statements and related disclosures at the time of adoption. The new guidance is effective January 1, 2019.  In August 201 8, the FASB issued guidance which adds, amends and removes certain disclosure requirements related to fair value measurements. Among other changes, this standard requires certain additional disclosure surrounding Level 3 assets, including changes in unrealized gains or losses in other comprehensive income and certain inputs in those measurements. This new guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Certain amended or eliminated disclosures in this standard may be adopted early, while certain additional disclosure requirements in this standard can be adopted on its effective date. In addition, certain changes in the standard require retrospective adoption, while other changes must be adopted prospectively. The Company is currently evaluating this new standard and its impact on our consolidated financial statements. SEC Disclosure Update and Simplification  The Securities and Exchange Commission has also recently issued several final rules, including but not limited to SEC Final Rule Release No. 33-10532 Disclosure Update and Simplification (“Final Rule”), which amends certain redundant, duplicative, outdated, superseded or overlapping disclosure requirements. This Final Rule is intended to facilitate disclosure information provided to investors and simplify compliance without significantly impacting the mix of information provided to investors. The amendments also expand the disclosure requirements regarding the analysis of stockholders' equity for interim financial statements, in which entities will be required to present a reconciliation for each period for which a statement of comprehensive income is required to be filed. The final rule is effective on November 5, 2018, however the SEC staff announced that it would not object if the filer's first presentation of the changes in shareholders' equity is included in its Form 10-Q for the quarter that begins after the effective date of the amendments. As such, the Company plans to use the new presentation of a condensed consolidated statement of shareholders equity within its interim financial statements beginning in its Form 10-Q for the quarter ending March 31, 2019. W e do not anticipate any material impact to our consolidated financial statements and related disclosures upon adoption.  Note 1A: Impairment of Consumer Night Vision Business Assets  During the quarter ended June 30, 2018 the Company made a decision to exit the business associated with its two consumer night vision products, BlazeSpark and BlazeTorch (the “Consumer Night Vision Business”). The Company’s decision was based on lower than anticipated sales and an assessment performed during the quarter of the anticipated level of additional engineering, marketing and financial resources necessary to modify the products for an expanded market. As a result, the Company concluded an impairment had occurred and wrote-down $2.7 million of related Consumer Night Vision Business inventory, which includes an accrual of $1.4 million of inventory purchased by a contract manufacturer in anticipation of future production, and $0.1 million of production tooling, which are reflected in cost of revenues in the accompanying Condensed Consolidated Statements of Operations.

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2018
Revenue Recognition [Abstract]
Revenue Recognition	Note 2: Revenue Recognition  All of the Company’s revenues are earned from contracts with customers and are classified as either Product or Contract revenues. Contracts include written agreements and purchase orders, as well as arrangements that are implied by customary practices or law.  Product revenue is generated primarily from contracts to produce, ship and deliver OLED microdisplays. eMagin’s performance obligations are satisfied, control of our products is transferred, and revenue is recognized at a single point in time when control transfers to our customer for product shipped. Our customary terms are FOB our factory and control is deemed to transfer upon shipment. The Company has elected to treat shipping and other transportation costs charged to customers as fulfillment activities and are recorded in both revenue and cost of sales at the time control is transferred to the customer. As customers are invoiced at the time control transfers and the right to consideration is unconditional at that time, the Company does not maintain contract asset balances for product revenue. Additionally, the Company does not maintain contract liability balances for product revenues, as performance obligations are satisfied prior to customer payment for product. The Company offers a one -year product warranty, for replacement of product only, and does not allow returns. The Company offers industry standard payment terms that typically require payment from our customers from 30 to 60 days after title transfers.  The Company also recognizes revenues under the over time method from certain research and development (“R&D”) activities (contract revenues) under both firm fixed-price contracts and cost-type contracts. Progress and revenues from research and development activities relating to firm fixed-price contracts and cost-type contracts are generally recognized on an input method of accounting as costs are incurred. Under the input method, revenue is recognized based on efforts expended to date (e.g., the costs of resources consumed or labor hours worked, or machine hours used) relative to total efforts intended to be expended . 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. Any changes in estimate related to contract accounting are accounted for prospectively over the remaining life of the contract. Under the over time method, billings may not correlate directly to the revenue recognized. Based upon the terms of the specific contract, billings may be in excess of the revenue recognized, in which case the amounts are included in deferred revenues as a liability on the Condensed Consolidated Balance Sheets. Likewise, revenue recognized may exceed customer billings in which case the amounts are reported as unbilled receivables. Unbilled revenues are expected to be billed and collected within one year. The incidental costs related to obtaining product sales contracts are non-recoverable from customers; and accordingly, are expensed as incurred.  The Company adopted the provisions of ASC No. 606, Revenue from Contracts with Customers, and related amendments (“ASC 606”) on January 1, 2018 using the modified retrospective adoption method with the cumulative effect of initially applying the guidance recognized at the date of initial application. During 2017, the Company analyzed its revenue recognition policies under ASC 606 and then current revenue recognition policies and determined that the performance obligations, transaction price, allocation of transaction price, recognition of contract costs and timing of revenue recognition would not be materially impacted by adopting ASC 606. Accordingly, there was no modified retrospective adoption adjustment necessary as of January 1, 2018 .  Disaggregation of Revenue  The Company's sells its products directly to original equipment manufacturers and military contractors in a diverse range of industries encompassing the military, industrial, medical, and consumer market sectors . R&D activities are performed for both military customers and U.S. Government defense related agencies. Product and Contract revenues are disclosed on the Condensed Consolidated Statements of Operations. Additional disaggregated revenue information for the three and nine month periods ended September 30, 2018 and 2017 were as follows (in thousands):     Three Months Ended Nine Months Ended  September 30, September 30,  2018 2017 2018 2017  (unaudited) (unaudited)  North and South America $ 2,947 $ 2,192 $ 11,264 $ 9,479  Europe, Middle East, and Africa 2,444 1,634 7,131 4,378  Asia Pacific 1,476 454 2,405 1,752  Total $ 6,867 $ 4,280 $ 20,800 $ 15,609       Three Months Ended Nine Months Ended  September 30, September 30,  2018 2017 2018 2017  (unaudited) (unaudited)  Commercial 35 % 22 % 24 % 29 %  Military 46 % 45 % 53 % 50 %  Commercial and Military 19 % 33 % 23 % 21 %  100 % 100 % 100 % 100 %  Accounts Receivable from Customers Accounts receivable, net of allowances, associated with revenue from customers were approximately $4.4 million and $4.5 million as of September 30, 2018 and December 31, 2017, respectively.  Contract Assets and Liabilities Unbilled Accounts Receivables (Contract Assets) - Pursuant to the over time revenue recognition model, revenue may be recognized prior to the customer being invoiced. An unbilled accounts receivable is recorded to reflect revenue that is recognized when the proportional performance method is applied and such revenue exceeds the amount invoiced to the customer. Unbilled receivables are disclosed on the Condensed Consolidated Balance Sheet as of September 30, 2018.  Customer Advances and Deposits (Contract Liabilities) The Company recognizes a contract liability when it has billed and received consideration from the customer pursuant to the terms of a contract but has not yet recognized the related revenue. These billings in excess of revenue are classified as deferred revenue on the Condensed Consolidated Statements of Operations.  Total contract assets and liabilities consisted of the following amounts (in thousands):    September 30, December 31,  2018 2017  (unaudited)  Unbilled Receivables (contract assets) $ 364 $ 406  Deferred Revenue (contract liabilities) (41) (765)  Net contract asset (liability) $ 323 $ (359)  In the third quarter and first nine months of fiscal 2018, the Company recognized no revenue and $721 thousand of revenue, respectively, related to its contract liabilities that existed at December 31, 2017.  Remaining Performance Obligations . The Company has elected the practical expedient, which allows disclosure of remaining performance obligations only for contracts with an original duration of greater than one year. Such remaining performance obligations primarily relate to engineering and design services. As of September 30, 2018, the aggregate amount of the transaction price allocated to remaining performance obligations was $1.2 million. The Company expects to recognize revenue on all of its remaining performance obligations over the next 12 months.

Accounts Receivable, Net

Accounts Receivable, Net	9 Months Ended
	Sep. 30, 2018
Accounts Receivable, Net [Abstract]
Accounts Receivable, Net	Note 3: 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, December 31,  2018 2017  (unaudited)  Accounts receivable $ 4,520 $ 4,643  Less allowance for doubtful accounts (139) (115)  Accounts receivable, net $ 4,381 $ 4,528

Inventories, Net

Inventories, Net	9 Months Ended
	Sep. 30, 2018
Inventories, Net [Abstract]
Inventories, Net	Note 4: Inventories, net  The components of inventories are as follows (in thousands):     September 30, December 31,  2018 2017  (unaudited)  Raw materials $ 2,982 $ 4,054  Work in process 2,043 1,352  Finished goods 5,105 5,024  Total inventories 10,130 10,430  Less inventory reserve (1,411) (1,790)  Total inventories, net $ 8,719 $ 8,640

Line of Credit

Line of Credit	9 Months Ended
	Sep. 30, 2018
Line of Credit [Abstract]
Line of Credit	Note 5: Line of Credit  On December 21, 2016, the Company entered into a revolving credit facility with a lender that provides for up to a maximum amount of $5 million based on a borrowing base equivalent of 85% of eligible accounts receivable plus the lesser of $2 million or 50% of eligible inventory , (the “ABL facility”). The interest on the ABL facility is equal to the Prime Rate plus 3% but may not be less than 6.5% with a minimum monthly interest payment of $2 thousand. The Company is also obligated to pay the lender a monthly administrative fee of $1 thousand and an annual facility fee equal to 1% of the maximum amount borrowable under the facility. The ABL facility will automatically renew on December 31, 2019 for a one -year term unless written notice to terminate the agreement is provided by either party. In conjunction with entering into the financing, the Company incurred $228 thousand of debt issuance costs including lender and legal costs that will be amortized over the life of the ABL facility. In accordance with recently issued accounting guidance, any revolving credit facility balances outstanding are presented net of these unamortized debt issuance costs on the accompanying Consolidated Balance Sheet.  The ABL facility is secured by a lien on all receivables, property and the proceeds thereof, credit insurance policies and other insurance relating to the collateral, books, records and other general intangibles, inventory and equipment, proceeds of the collateral and accounts, instruments, chattel paper, and documents. Collections received on accounts receivable are directly used to pay down the outstanding borrowings on the credit facility.  The ABL facility contains customary representations and warranties, affirmative and negative covenants and events of default. The Company is required to maintain a minimum tangible net worth of $13 million and a minimum working capital balance of $4 million at all times. As of September 30, 2018, the Company had no borrowings outstanding, had unused borrowing availability of $ 4.9 million and was in compliance with all financial debt covenants.  For the three months and nine months ended September 30, 2018, interest expense includes interest paid, capitalized or accrued of $3 0 thousand, and $72 thousand, respectively, on outstanding debt. Interest expense for the three and nine-month periods ended September 30, 2018 includes the amortization of debt issuance costs of $20 thousand and $41 thousand, respectively.

Stock-based Compensation

Stock-based Compensation	9 Months Ended
	Sep. 30, 2018
Stock-based Compensation [Abstract]
Stock-based Compensation	Note 6: 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, 2018 and 2017 (in thousands):      Three Months Ended Nine Months Ended  September 30, September 30,  2018 2017 2018 2017  (unaudited) (unaudited)  Cost of revenues $ (5) $ 6 $ 29 $ 18  Research and development 28 25 73 74  Selling, general and administrative 154 159 410 428  Total stock compensation expense $ 177 $ 190 $ 512 $ 520  At September 30, 2018, total unrecognized compensation costs related to stock options was approximately $0.6 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 3 years.  The following key assumptions were used in the Black-Scholes option pricing model to determine the fair value of stock options granted:      Nine Months Ended  September 30,  2018 2017  (unaudited)  Dividend yield 0 % 0 %  Risk free interest rates 2.16-2.75 % 0.71-1.65 %  Expected volatility 45.3 to 50.0 % 49.1 to 59.4 %  Expected term (in years) 3.5 to 4.75 3.5 to 5.0     The Company does not expect to pay dividends in the near future. Therefore, 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 yield available at dates of option grant, 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, 2018 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, 2017 4,768,838 $ 3.02  Options granted 587,350 1.70  Options exercised (99,937) 0.98  Options forfeited (47,000) 1.78  Options cancelled or expired (250,131) 4.15  Outstanding at September 30, 2018 4,959,120 $ 2.86 4.04 $ 146,325  Vested or expected to vest at September 30, 2018 (1) 4,951,630 $ 2.86 4.11 $ 144,325  Exercisable at September 30, 2018 4,584,666 $ 2.92 3.97 $ 144,325  (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 three months and nine month periods ended September 30, 2018, the aggregate intrinsic value of options exercised was $49 thousand and $56 thousand, respectively. The Company issues new shares of common stock upon exercise of stock options.

Shareholders' Equity

Shareholders' Equity	9 Months Ended
	Sep. 30, 2018
Shareholders' Equity [Abstract]
Shareholders' Equity	Note 7: Shareholders’ Equity  Preferred Stock - Series B Convertible Preferred Stock  As of September 30, 2018 and December 31, 2017, there were 5,659 shares of Preferred Stock – Series B issued and outstanding .  Common Stock  During the nine-month period ended September 30, 2018, options to purchase 99,937 shares were exercised for proceeds of $ 98 thousand; and warrants to purchase 30,000 shares were exercised for proceeds of $46 thousand . Options to purchase 50,000 shares were exercised during the three months ended September 30, 2018.  Underwritten Public Offering  On January 25, 2018 we entered into an underwriting agreement to issue and sell 9,807,105 shares of Company Common Stock, together with warrants to purchase 3,922,842 shares of Common Stock with an initial exercise price of $1.55 per share (at a public offering price of $1.35 per fixed combination consisting of one share of Common Stock and associated warrant to purchase four tenths of one share of Common Stock). These share and warrant amounts include the exercise of an overallotment option by the underwriter to purchase 1,279,187 additional shares of Common Stock and additional warrants to purchase 511,674 shares of Common Stock. The Common Stock and Warrants were registered on a Form S-1. The offering closed on January 29, 2018 and the Company received net proceeds after underwriting discounts and expenses of $11.9 million.  In a concurrent private placement, certain of our directors and officers purchased an aggregate of 203,708 shares of Common Stock, together with warrants to purchase up to 81,487 shares of Common Stock at the public offering price of $1.35 per fixed combination. The sale of these shares of common stock and warrants was not registered under the Securities Act and is subject to a 180-day lock-up. The private placement closed on February 15, 2018 , and the Company received net proceeds of $0.3 million.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2018
Income Taxes [Abstract]
Income Taxes	Note 8: Income Taxes  On December 22, 2017, the President of the United States signed into law the Tax Cuts and Jobs Act (“TCJA”). This legislation makes broad and complex changes to the U.S. tax code, including, but not limited to, (i) reducing the U.S. federal statutory tax rate from 35% to 21% ; (ii) eliminating the corporate alternative minimum tax (AMT) and changing how existing AMT credits can be realized; (iii) modifying the officer’s compensation limitation, and (iv) changing rules related to uses and limitations of net operating loss carryforwards created in tax years beginning after December 31, 2017. Specifically, the TCJA limits the amount the Company is able to deduct for net operating loss carryforwards generated in taxable years beginning after December 31, 2017 to 80% of taxable income; however, these net operating loss carryforwards can be carried forward indefinitely. The Company recognizes the effects of changes in tax law, including the TCJA, in the period the law is enacted. Accordingly, the effects of certain provisions of the TCJA have been recognized in the financial statements for the year ended December 31, 2017. As a result of the change in law, the Company recorded a reduction to its deferred tax assets of $19.0 million and a corresponding reduction to its valuation allowance due to the reduction in the U.S. federal statutory rate from 35% to 21%. In addition, the Company expects to file a claim for a federal tax refund of approximately $0.2 million for its AMT credit carryforward in tax years 2018 to 2021 pursuant to the applicable provisions of the TCJA.  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 three and nine month periods ended September 30, 2018 and 2017 was 0% . The difference between the effective tax rate of 0% and the U.S. federal statutory rate of 21% for the three and nine month periods ended September 30, 2018 and 2017 was primarily due to recognizing a full valuation allowance on deferred tax assets.  As of September 30, 2018, the Company determined that based on all available evidence, both positive and negative, including the Company’s latest forecasts and cumulative losses in recent years, it was more likely than not that none of its deferred tax assets would be realized and therefore it continued to record a full valuation allowance.  The Company’s net operating loss carryforward amounts expire through 2037 and are subject to certain limitations that may occur due to change in ownership provisions under Section 382 of the Internal Revenue Code and similar state provisions.  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, 2018
Commitments and Contingencies [Abstract]
Commitments and Contingencies	Note 9: Commitments and Contingencies  Equipment Purchase Commitments  The Company has committed to equipment purchases of approximately $1.5 million at September 30, 2018.  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 litigation 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.

Common Stock Warrant Liability

Common Stock Warrant Liability	9 Months Ended
	Sep. 30, 2018
Common Stock Warrant Liability [Abstract]
Common Stock Warrant Liability	Note 10: Common Stock Warrant Liability  We account for common stock warrants pursuant to applicable accounting guidance contained in ASC 815 "Derivatives and Hedging - Contracts in Entity's Own Equity" and make a determination as to their treatment as either equity instruments or a warrant liability.  During January 2018, in conjunction with a registered equity offering and a concurrent private placement that closed in February 2018 , the Company issued warrants to purchase an aggregate of 4,004,324 common shares at an exercise price of $1.55 . As of September 30, 2018 related warrants to purchase 3,974,324 shares of common stock remain outstanding. The warrants have alternative settlement provisions that, at the option of the holder, provide for physical settlement or if, at the time of settlement there is no effective registration statement, a cashless exercise, as defined in the warrant agreement.  Based on analysis of the underlying warrant agreement, and applicable accounting guidance, the Company concluded that these registered warrants require the issuance of registered securities upon exercise and do not sufficiently preclude an implied right to net cash settlement. Accordingly, these warrants were classified on the Condensed Consolidated Balance Sheet as a current liability upon issuance and will be revalued at each subsequent balance sheet date.  The fair value of the liability for common stock purchase warrants is estimated using the Black Scholes option pricing model based on the market value of the underlying common stock at the measurement date, the contractual term of the warrant, risk-free interest rates, expected dividends and expected volatility of the price of the underlying common stock.  We determined that, based on the Black Sholes methodology, the liability for the January and February common stock warrants had a combined initial fair value of $2.9 million, and a fair value as of September 30, 2018 of $2.7 million. In addition, warrants the company issued that were classified as liabilities had a fair value of $0.8 million at December 31, 2017 and $0. 6 million as of September 30, 2018. The combined changes in fair value as of September 30, 2018 was reflected as income from change in the fair market value of common stock warrant liability of $1.3 million and $0.4 million in the condensed consolidated statement of operations for the three and nine month periods ended September 30, 2018, respectively.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policy)	9 Months Ended
	Sep. 30, 2018
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 of America 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, 2017. The results of operations for the period ended September 30, 2018 are not necessarily indicative of the results to be expected for the full year. The consolidated condensed financial statements as of December 31, 2017 are derived from audited financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017.
Use of Estimates	Use of estimates  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.
Reclassifications	Reclassifications  Certain immaterial prior period amounts have been reclassified to conform to current period presentatio n with no impact on previously reported net income, assets or shareholders’ equity.
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.  The total intangible amortization expense was approximately $13 thousand and $27 thousand for the three and nine month periods ended September 30, 2018 and 2017, respectively. Estimated future amortization expense as of September 30, 2018 is as follows (in thousands):     Fiscal Years Ending December 31, Total Amortization  (unaudited)  2018 (three months remaining) $ 13  2019 32  2020 9  2021 8  2022 8  Later years 24  $ 94 
Product Warranty	Product warranty  The Company generally offers a one -year product replacement warranty. 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 Nine Months Ended  September 30, September 30,  2018 2017 2018 2017  (unaudited) (unaudited)  Beginning balance $ 382 $ 609 $ 468 $ 584  Warranty accruals and adjustments 39 19 20 135  Warranty claims (35) (39) (102) (130)  Ending balance $ 386 $ 589 $ 386 $ 589 
Net Loss per Common Share	Net Loss per Common Share  Basic 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 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. Although the Company paid a one-time special dividend in 2012, the Company does not expect to pay dividends on its common or preferred stock in the near future.  The following table sets forth the computation of basic and diluted earnings per share (in thousands, except per share and share data) for the three and nine months ended September 30, 2018 and 2017:      Three Months Ended Nine Months Ended  September 30, September 30,  2018 2017 2018 2017  (unaudited) (unaudited)  Net income (loss) $ 63 $ (2,992) $ (7,083) $ (7,261)  Income allocated to participating securities 9 — — —  Income (loss) allocated to common shares $ 54 $ (2,992) $ (7,083) $ (7,261)   Weighted average common shares outstanding - Basic 45,149,717 34,972,589 44,182,379 33,214,262  Dilutive effect of stock options 115,653 — — —  Weighted average common shares outstanding - Diluted 45,265,370 34,972,589 44,182,379 33,214,262   Net loss per share:  Basic $ - $ (0.09) $ (0.16) $ (0.22)  Diluted $ - $ (0.09) $ (0.16) $ (0.22)  The following table sets forth the potentially dilutive common stock equivalents for the three and nine month periods ended September 30, 2018 and 2017 that were not included in diluted EPS as their effect would be anti-dilutive:      Three Months Ended Nine Months Ended  September 30, September 30,  2018 2017 2018 2017  (unaudited) (unaudited)  Options 4,843,468 5,142,448 4,959,120 5,142,448  Warrants 9,055,773 5,081,449 9,055,773 5,081,449  Convertible preferred stock 7,545,333 7,545,333 7,545,333 7,545,333  Total potentially dilutive common stock equivalents 21,444,574 17,769,230 21,560,226 17,769,230 
Fair Value of Financial Instruments	Fair Value of Financial Instruments  Cash, cash equivalents, accounts receivable, short-term investments and accounts payable are stated at cost, which approximates fair value due to the short-term nature of these instruments. The revolving credit facility is also stated at cost, which approximates fair value because the interest rate is based on a market based rate plus a margin.  We have categorized our assets and liabilities that are valued at fair value on a recurring basis into three-level fair value hierarchy in accordance with GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets and liabilities (Level 1) and lowest priority to unobservable inputs (Level 3). Assets and liabilities recorded in the balance sheets at fair value are categorized based on a hierarchy of inputs as follows: Level 1 – Unadjusted quoted prices in active markets of identical assets or liabilities. Level 2 – Quoted prices for similar assets or liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the financial instrument. Level 3 – Unobservable inputs for the asset or liability.  The common stock warrant liability is currently the only financial asset or liability recorded at fair value on a recurring basis, and is considered a Level 3 liability. The fair value of the common stock warrant liability is included in current liabilities on the Condensed Consolidated Balance Sheets, as the warrants are currently exercisable.  The following table shows the reconciliation of the Level 3 warrant liability measured and recorded at fair value on a recurring basis, using significant unobservable inputs (in thousands):     Estimated Fair Value  (unaudited)  Balance as of January 1, 2018 $ 784  Fair value of warrants issuance during period 2,906  Change in fair value of warrant liability, net (387)  Balance as of September 30, 2018 $ 3,303  The fair value of the liability for common stock purchase warrants at issuance and at September 30, 2018 was estimated using the Black Scholes option pricing model based on the market value of the underlying common stock at the measurement date, the remaining contractual term of the warrants from 3.7 to 4.3 years, risk-free interest rates ranging from 2.86% to 2.87% , no expected dividends and expected volatility of the price of the underlying common stock ranging from 47.5% to 48.0% .
Concentrations	Concentrations  The Company purchases principally all of its silicon wafers, which are a key ingredient in its OLED production process, from two suppliers located in Taiwan and Korea.  For the three months ended September 30, 2018, one customer accounted for 12% of net revenues. For the nine months ended September 30, 2018, there were no single customers accounting for over 10% of net revenues. As of September 30, 2018 , one customer accounted for 14% of the Company’s consolidated accounts receivable balance and no other single customer accounted for over 10% of the consolidated accounts receivable.
Recently Issued Accounting Pronouncements	Recently issued accounting pronouncements  In February 2016, the FASB issued guidance which changes the accounting for leases. The guidance requires lessees to recognize a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term and, a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis for all leases (with the exception of short-term leases). Under the new guidance, leases previously defined as operating leases will be presented on the balance sheet. As a result, these leases will be recorded as an asset and a corresponding liability at the present value of the total lease payments. The asset will be decremented over the life of the lease on a pro-rata basis resulting in lease expense while the liability will be decremented using the interest method (i.e. principal and interest). Although the Company is still evaluating and quantifying the impact, the new guidance will affect the asset and liability balances of the Company’s financial statements and related disclosures at the time of adoption. The new guidance is effective January 1, 2019.  In August 201 8, the FASB issued guidance which adds, amends and removes certain disclosure requirements related to fair value measurements. Among other changes, this standard requires certain additional disclosure surrounding Level 3 assets, including changes in unrealized gains or losses in other comprehensive income and certain inputs in those measurements. This new guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Certain amended or eliminated disclosures in this standard may be adopted early, while certain additional disclosure requirements in this standard can be adopted on its effective date. In addition, certain changes in the standard require retrospective adoption, while other changes must be adopted prospectively. The Company is currently evaluating this new standard and its impact on our consolidated financial statements.
SEC Disclosure Update and Simplification	SEC Disclosure Update and Simplification  The Securities and Exchange Commission has also recently issued several final rules, including but not limited to SEC Final Rule Release No. 33-10532 Disclosure Update and Simplification (“Final Rule”), which amends certain redundant, duplicative, outdated, superseded or overlapping disclosure requirements. This Final Rule is intended to facilitate disclosure information provided to investors and simplify compliance without significantly impacting the mix of information provided to investors. The amendments also expand the disclosure requirements regarding the analysis of stockholders' equity for interim financial statements, in which entities will be required to present a reconciliation for each period for which a statement of comprehensive income is required to be filed. The final rule is effective on November 5, 2018, however the SEC staff announced that it would not object if the filer's first presentation of the changes in shareholders' equity is included in its Form 10-Q for the quarter that begins after the effective date of the amendments. As such, the Company plans to use the new presentation of a condensed consolidated statement of shareholders equity within its interim financial statements beginning in its Form 10-Q for the quarter ending March 31, 2019. W e do not anticipate any material impact to our consolidated financial statements and related disclosures upon adoption.
Note 1A: Impairment of Consumer Night Vision Business Assets	Note 1A: Impairment of Consumer Night Vision Business Assets  During the quarter ended June 30, 2018 the Company made a decision to exit the business associated with its two consumer night vision products, BlazeSpark and BlazeTorch (the “Consumer Night Vision Business”). The Company’s decision was based on lower than anticipated sales and an assessment performed during the quarter of the anticipated level of additional engineering, marketing and financial resources necessary to modify the products for an expanded market. As a result, the Company concluded an impairment had occurred and wrote-down $2.7 million of related Consumer Night Vision Business inventory, which includes an accrual of $1.4 million of inventory purchased by a contract manufacturer in anticipation of future production, and $0.1 million of production tooling, which are reflected in cost of revenues in the accompanying Condensed Consolidated Statements of Operations.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2018
Summary of Significant Accounting Policies [Abstract]
Schedule of Estimated Future Amortization Expense	   Fiscal Years Ending December 31, Total Amortization  (unaudited)  2018 (three months remaining) $ 13  2019 32  2020 9  2021 8  2022 8  Later years 24  $ 94 
Summary of Activity Related to Warranty Liability Included in Other Current Liabilities	  Three Months Ended Nine Months Ended  September 30, September 30,  2018 2017 2018 2017  (unaudited) (unaudited)  Beginning balance $ 382 $ 609 $ 468 $ 584  Warranty accruals and adjustments 39 19 20 135  Warranty claims (35) (39) (102) (130)  Ending balance $ 386 $ 589 $ 386 $ 589 
Schedule of Earnings Per Share, Basic and Diluted	   Three Months Ended Nine Months Ended  September 30, September 30,  2018 2017 2018 2017  (unaudited) (unaudited)  Net income (loss) $ 63 $ (2,992) $ (7,083) $ (7,261)  Income allocated to participating securities 9 — — —  Income (loss) allocated to common shares $ 54 $ (2,992) $ (7,083) $ (7,261)   Weighted average common shares outstanding - Basic 45,149,717 34,972,589 44,182,379 33,214,262  Dilutive effect of stock options 115,653 — — —  Weighted average common shares outstanding - Diluted 45,265,370 34,972,589 44,182,379 33,214,262   Net loss per share:  Basic $ - $ (0.09) $ (0.16) $ (0.22)  Diluted $ - $ (0.09) $ (0.16) $ (0.22) 
Schedule of Potentially Dilutive Common Stock Equivalents	   Three Months Ended Nine Months Ended  September 30, September 30,  2018 2017 2018 2017  (unaudited) (unaudited)  Options 4,843,468 5,142,448 4,959,120 5,142,448  Warrants 9,055,773 5,081,449 9,055,773 5,081,449  Convertible preferred stock 7,545,333 7,545,333 7,545,333 7,545,333  Total potentially dilutive common stock equivalents 21,444,574 17,769,230 21,560,226 17,769,230 
Reconciliation of the Level 3 Warrant Liability Measured and Recorded at Fair Value on a Recurring Basis	  Estimated Fair Value  (unaudited)  Balance as of January 1, 2018 $ 784  Fair value of warrants issuance during period 2,906  Change in fair value of warrant liability, net (387)  Balance as of September 30, 2018 $ 3,303  

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 30, 2018
Revenue Recognition [Abstract]
Schedule of Disaggregated Revenue	    Three Months Ended Nine Months Ended  September 30, September 30,  2018 2017 2018 2017  (unaudited) (unaudited)  North and South America $ 2,947 $ 2,192 $ 11,264 $ 9,479  Europe, Middle East, and Africa 2,444 1,634 7,131 4,378  Asia Pacific 1,476 454 2,405 1,752  Total $ 6,867 $ 4,280 $ 20,800 $ 15,609       Three Months Ended Nine Months Ended  September 30, September 30,  2018 2017 2018 2017  (unaudited) (unaudited)  Commercial 35 % 22 % 24 % 29 %  Military 46 % 45 % 53 % 50 %  Commercial and Military 19 % 33 % 23 % 21 %  100 % 100 % 100 % 100 % 
Schedule of Contract Assets and Liabilities	   September 30, December 31,  2018 2017  (unaudited)  Unbilled Receivables (contract assets) $ 364 $ 406  Deferred Revenue (contract liabilities) (41) (765)  Net contract asset (liability) $ 323 $ (359) 

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	9 Months Ended
	Sep. 30, 2018
Accounts Receivable, Net [Abstract]
Schedule of Accounts Receivable	   September 30, December 31,  2018 2017  (unaudited)  Accounts receivable $ 4,520 $ 4,643  Less allowance for doubtful accounts (139) (115)  Accounts receivable, net $ 4,381 $ 4,528 

Inventories, Net (Tables)

Inventories, Net (Tables)	9 Months Ended
	Sep. 30, 2018
Inventories, Net [Abstract]
Schedule of Components of Inventories	   September 30, December 31,  2018 2017  (unaudited)  Raw materials $ 2,982 $ 4,054  Work in process 2,043 1,352  Finished goods 5,105 5,024  Total inventories 10,130 10,430  Less inventory reserve (1,411) (1,790)  Total inventories, net $ 8,719 $ 8,640 

Stock-based Compensation (Table

Stock-based Compensation (Tables)	9 Months Ended
	Sep. 30, 2018
Stock-based Compensation [Abstract]
Schedule of Allocation of Non-Cash Stock-Based Compensation	   Three Months Ended Nine Months Ended  September 30, September 30,  2018 2017 2018 2017  (unaudited) (unaudited)  Cost of revenues $ (5) $ 6 $ 29 $ 18  Research and development 28 25 73 74  Selling, general and administrative 154 159 410 428  Total stock compensation expense $ 177 $ 190 $ 512 $ 520 
Schedule of Key Assumptions of Fair Value of Stock Options Granted	   Nine Months Ended  September 30,  2018 2017  (unaudited)  Dividend yield 0 % 0 %  Risk free interest rates 2.16-2.75 % 0.71-1.65 %  Expected volatility 45.3 to 50.0 % 49.1 to 59.4 %  Expected term (in years) 3.5 to 4.75 3.5 to 5.0 
Schedule of Option Activity	     Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (In Years) Aggregate Intrinsic Value  Outstanding at December 31, 2017 4,768,838 $ 3.02  Options granted 587,350 1.70  Options exercised (99,937) 0.98  Options forfeited (47,000) 1.78  Options cancelled or expired (250,131) 4.15  Outstanding at September 30, 2018 4,959,120 $ 2.86 4.04 $ 146,325  Vested or expected to vest at September 30, 2018 (1) 4,951,630 $ 2.86 4.11 $ 144,325  Exercisable at September 30, 2018 4,584,666 $ 2.92 3.97 $ 144,325  (1) The expected to vest options are the result of applying the pre-vesting forfeiture rate assumptions to total unvested options.

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Narrative) (Details)	3 Months Ended			9 Months Ended
	Sep. 30, 2018USD ($)customer	Jun. 30, 2018USD ($)item	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)customeritem	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)
Accounting Policies [Line Items]
Total intangible amortization expense	$ 13,000		$ 27,000	$ 13,000	$ 27,000
Standard product warranty period				1 year
Number of products, exiting buisness associated with | item		2
Impairment of Consumer Night Vision Business inventory		$ 2,700,000		$ 2,690,000
Other accrued expenses	$ 1,909,000			1,909,000		$ 719,000
Impairment of Consumer Night Vision Business tooling		100,000		$ 76,000
Warrants [Member] | Measurement Input, Expected Dividend Rate [Member]
Accounting Policies [Line Items]
Measurement input	0			0
Minimum [Member] | Warrants [Member]
Accounting Policies [Line Items]
Expected term	3 years 8 months 12 days			3 years 8 months 12 days
Minimum [Member] | Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Accounting Policies [Line Items]
Measurement input	2.86			2.86
Minimum [Member] | Warrants [Member] | Measurement Input, Price Volatility [Member]
Accounting Policies [Line Items]
Measurement input	47.5			47.5
Maximum [Member] | Warrants [Member]
Accounting Policies [Line Items]
Expected term	4 years 3 months 18 days			4 years 3 months 18 days
Maximum [Member] | Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Accounting Policies [Line Items]
Measurement input	2.87			2.87
Maximum [Member] | Warrants [Member] | Measurement Input, Price Volatility [Member]
Accounting Policies [Line Items]
Measurement input	48			48
Contract Manufacturer [Member]
Accounting Policies [Line Items]
Other accrued expenses		$ 1,400,000
Revenues [Member] | Customer Concentration Risk [Member]
Accounting Policies [Line Items]
Number of customers | customer	1
Concentration risk percentage	100.00%		100.00%	100.00%	100.00%
Revenues [Member] | Customer Concentration Risk [Member] | Customer One [Member]
Accounting Policies [Line Items]
Concentration risk percentage	12.00%
Cost of Goods, Product Line [Member] | Supplier Concentration Risk [Member]
Accounting Policies [Line Items]
Number of suppliers | item				2
Accounts Receivable [Member] | Customer Concentration Risk [Member]
Accounting Policies [Line Items]
Number of customers | customer				1
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer One [Member]
Accounting Policies [Line Items]
Concentration risk percentage				14.00%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Schedule of Estimated Future Amortization Expense) (Details) $ in Thousands	Sep. 30, 2018USD ($)
Summary of Significant Accounting Policies [Abstract]
2018 (three months remaining)	$ 13
2,019	32
2,020	9
2,021	8
2,022	8
Later years	24
Total Amortization	$ 94

Summary of Significant Accoun_6

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, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Summary of Significant Accounting Policies [Abstract]
Beginning balance	$ 382	$ 609	$ 468	$ 584
Warranty accruals and adjustments	39	19	20	135
Warranty claims	(35)	(39)	(102)	(130)
Ending balance	$ 386	$ 589	$ 386	$ 589

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Schedule of Earnings Per Share, Basic and Diluted) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Summary of Significant Accounting Policies [Abstract]
Net income (loss)	$ 63	$ (2,992)	$ (7,083)	$ (7,261)
Income allocated to participating securities	9
Net income (loss) allocated to common shares	$ 54	$ (2,992)	$ (7,083)	$ (7,261)
Weighted average common shares outstanding - Basic	45,149,717	34,972,589	44,182,379	33,214,262
Dilutive effect of stock options	115,653
Weighted average common shares outstanding - Diluted	45,265,370	34,972,589	44,182,379	33,214,262
Net loss per share: Basic	$ 0	$ (0.09)	$ (0.16)	$ (0.22)
Net loss per share: Diluted	$ 0	$ (0.09)	$ (0.16)	$ (0.22)

Summary of Significant Accoun_8

Summary of Significant Accounting Policies (Schedule of Potentially Dilutive Common Stock Equivalents) (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive common stock equivalents	21,444,574	17,769,230	21,560,226	17,769,230
Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive common stock equivalents	4,843,468	5,142,448	4,959,120	5,142,448
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive common stock equivalents	9,055,773	5,081,449	9,055,773	5,081,449
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

Summary of Significant Accoun_9

Summary of Significant Accounting Policies (Reconciliation of the Level 3 Warrant Liability Measured and Recorded at Fair Value on a Recurring Basis) (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2018USD ($)
Summary of Significant Accounting Policies [Abstract]
Balance as of January 1, 2018	$ 784
Fair value of warrants issued during period	2,906
Change in fair value of warrant liability, net	(387)
Balance as of September 30, 2018	$ 3,303

Revenue Recognition (Narrative)

Revenue Recognition (Narrative) (Details) - USD ($)	Jan. 01, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Revenue from Contract with Customer [Line Items]
Standard product warranty period				1 year
Unbilled revenue, billed and collected, term				1 year
Revenues from contract with customer		$ 6,867,000	$ 4,280,000	$ 20,800,000	$ 15,609,000
Accounts receivable, net		4,381,000		4,381,000		$ 4,528,000
Revenue recognized related to contract liabilities		0		0		$ 721,000
Remaining performance obligation		$ 1,200,000		$ 1,200,000
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Accounting Standards Update 2014-09 [Member]
Revenue from Contract with Customer [Line Items]
Revenues from contract with customer	$ 0
Minimum [Member]
Revenue from Contract with Customer [Line Items]
Accounts receivable, balance due				30 days
Maximum [Member]
Revenue from Contract with Customer [Line Items]
Accounts receivable, balance due				60 days

Revenue Recognition (Schedule o

Revenue Recognition (Schedule of Disaggregated Revenue) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Disaggregation of Revenue [Line Items]
Revenues from contract with customer	$ 6,867	$ 4,280	$ 20,800	$ 15,609
North and South America [Member]
Disaggregation of Revenue [Line Items]
Revenues from contract with customer	2,947	2,192	11,264	9,479
Europe, Middle East, and Africa [Member]
Disaggregation of Revenue [Line Items]
Revenues from contract with customer	2,444	1,634	7,131	4,378
Asia Pacific [Member]
Disaggregation of Revenue [Line Items]
Revenues from contract with customer	$ 1,476	$ 454	$ 2,405	$ 1,752
Customer Concentration Risk [Member] | Revenues [Member]
Disaggregation of Revenue [Line Items]
Concentration risk percentage	100.00%	100.00%	100.00%	100.00%
Customer Concentration Risk [Member] | Revenues [Member] | Commercial [Member]
Disaggregation of Revenue [Line Items]
Concentration risk percentage	35.00%	22.00%	24.00%	29.00%
Customer Concentration Risk [Member] | Revenues [Member] | Military [Member]
Disaggregation of Revenue [Line Items]
Concentration risk percentage	46.00%	45.00%	53.00%	50.00%
Customer Concentration Risk [Member] | Revenues [Member] | Commercial and Military [Member]
Disaggregation of Revenue [Line Items]
Concentration risk percentage	19.00%	33.00%	23.00%	21.00%

Revenue Recognition (Schedule_2

Revenue Recognition (Schedule of Contract Assets and Liabilities) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Revenue Recognition [Abstract]
Unbilled Receivables (contract assets)	$ 364	$ 406
Deferred Revenue (contract liabilities)	(41)	(765)
Net contract asset (liability)	$ 323	$ (359)

Accounts Receivable, Net (Sched

Accounts Receivable, Net (Schedule of Accounts Receivable) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Accounts Receivable, Net [Abstract]
Accounts receivable	$ 4,520	$ 4,643
Less allowance for doubtful accounts	(139)	(115)
Accounts receivable, net	$ 4,381	$ 4,528

Inventories, Net (Schedule of C

Inventories, Net (Schedule of Components of Inventories) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Inventories, Net [Abstract]
Raw materials	$ 2,982	$ 4,054
Work in process	2,043	1,352
Finished goods	5,105	5,024
Total inventories	10,130	10,430
Less inventory reserve	(1,411)	(1,790)
Total inventories, net	$ 8,719	$ 8,640

Line of Credit (Narrative) (Det

Line of Credit (Narrative) (Details) - USD ($)	Dec. 21, 2016	Sep. 30, 2018	Sep. 30, 2018
Line of Credit Facility [Line Items]
Outstanding amount on credit facility		$ 0	$ 0
Interest paid, capitalized or accrued		30,000	72,000
Amortization of debt issuance costs		20,000	$ 41,000
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Borrowing capacity description			provides for up to a maximum amount of $5 million based on a borrowing base equivalent of 85% of eligible accounts receivable plus the lesser of $2 million or 50% of eligible inventory
Maximum borrowing capacity	$ 5,000,000
Borrowing base equivalent of eligible accounts receivable, percentage	85.00%
Minimum interest rate	6.50%
Monthly interest payment	$ 2,000
Monthly administrative fee	$ 1,000
Annual facility fee on maximum amount borrowable	1.00%
Automatic renewal date	Dec. 31, 2019
Automatic renewal term	1 year
Debt issuance costs	$ 228,000
Minimum net worth required		13,000,000	$ 13,000,000
Minimum working capital required		4,000,000	4,000,000
Remaining borrowing capacity		$ 4,900,000	$ 4,900,000
Revolving Credit Facility [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Borrowing base equivalent of eligible inventory	$ 2,000,000
Borrowing base equivalent of eligible inventory, percentage	50.00%
Revolving Credit Facility [Member] | Prime Rate [Member]
Line of Credit Facility [Line Items]
Basis spread on variable rate	3.00%

Stock-based Compensation (Narra

Stock-based Compensation (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017
Stock-based Compensation [Abstract]
Unrecognized stock option compensation, net of forfeitures	$ 600	$ 600
Unrecognized compensation cost, weighted average period of recognition		3 years
Dividend yield		0.00%	0.00%
Intrinsic value of options exercised	$ 49	$ 56

Stock-based Compensation (Sched

Stock-based Compensation (Schedule of Allocation of Non-Cash Stock-Based Compensation) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock compensation expense	$ 177	$ 190	$ 512	$ 520
Cost of Revenues [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock compensation expense	(5)	6	29	18
Research and Development [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock compensation expense	28	25	73	74
Selling, General and Administrative [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock compensation expense	$ 154	$ 159	$ 410	$ 428

Stock-based Compensation (Sch_2

Stock-based Compensation (Schedule of Key Assumptions of Fair Value of Stock Options Granted) (Details)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	0.00%	0.00%
Risk free interest rates, minimum	2.16%	0.71%
Risk free interest rates, maximum	2.75%	1.65%
Expected volatility, minimum	45.30%	49.10%
Expected volatility, maximum	50.00%	59.40%
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)	3 years 6 months	3 years 6 months
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)	4 years 9 months	5 years

Stock-based Compensation (Sch_3

Stock-based Compensation (Schedule of Option Activity) (Details) $ / shares in Units, $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2018USD ($)$ / sharesshares	Sep. 30, 2018USD ($)$ / sharesshares
Stock-based Compensation [Abstract]
Number of Shares, Outstanding at December 31, 2017 | shares		4,768,838
Number of Shares, Options granted | shares		587,350
Number of Shares, Options exercised | shares	(50,000)	(99,937)
Number of Shares, Options forfeited | shares		(47,000)
Number of Shares, Options cancelled or expired | shares		(250,131)
Number of Shares, Outstanding at September 30, 2018 | shares	4,959,120	4,959,120
Number of Shares, Vested or expected to vest at September 30, 2018 | shares	4,951,630	4,951,630
Number of Shares, Exercisable at September 30, 2018 | shares	4,584,666	4,584,666
Weighted Average Exercise Price, Outstanding at December 31, 2017 | $ / shares		$ 3.02
Weighted Average Exercise Price, Options granted | $ / shares		1.70
Weighted Average Exercise Price, Options exercised | $ / shares		0.98
Weighted Average Exercise Price, Options forfeited | $ / shares		1.78
Weighted Average Exercise Price, Options cancelled or expired | $ / shares		4.15
Weighted Average Exercise Price, Outstanding at September 30, 2018 | $ / shares	$ 2.86	2.86
Weighted Average Exercise Price, Vested or expected to vest at September 30, 2018 | $ / shares	2.86	2.86
Weighted Average Exercise Price, Exercisable at September 30, 2018 | $ / shares	$ 2.92	$ 2.92
Weighted Average Remaining Contractual Life (In Years), Outstanding at September 30, 2018		4 years 15 days
Weighted Average Remaining Contractual Life (In Years), Vested or expected to vest at September 30, 2018		4 years 1 month 10 days
Weighted Average Remaining Contractual Life (In Years), Exercisable at September 30, 2018		3 years 11 months 19 days
Aggregate Intrinsic Value, Outstanding at September 30, 2018 | $	$ 146,325	$ 146,325
Aggregate Intrinsic Value, Vested or expected to vest at September 30, 2018 | $	144,325	144,325
Aggregate Intrinsic Value, Exercisable at September 30, 2018 | $	$ 144,325	$ 144,325

Shareholders' Equity (Narrative

Shareholders' Equity (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	Jan. 25, 2018	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Class of Stock [Line Items]
Exercise of common stock options, shares		50,000	99,937
Proceeds from exercise of stock options			$ 98	$ 69
Number of warrants exercised			30,000
Proceeds from exercise of warrants			$ 46
Underwriting agreement to issue and sell common stock	9,807,105
Number of shares of common stock called by warrants	3,922,842
Warrants exercise price per share	$ 1.55
Common stock, price per share	$ 1.35
Number of shares of common stock called by each warrant	0.4
Offering close date	Jan. 29, 2018
Proceeds from underwriting agreement, net	$ 11,900		$ 12,172	$ 5,811
Over-Allotment Option [Member]
Class of Stock [Line Items]
Underwriting agreement to issue and sell common stock	1,279,187
Number of shares of common stock called by warrants	511,674
Private Placement [Member]
Class of Stock [Line Items]
Underwriting agreement to issue and sell common stock	203,708
Number of shares of common stock called by warrants	81,487
Common stock, price per share	$ 1.35
Offering close date	Feb. 15, 2018
Proceeds from underwriting agreement, net	$ 300
Series B Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued		5,659	5,659		5,659
Preferred stock, shares outstanding		5,659	5,659		5,659

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2018
Income Tax Disclosure [Line Items]
U.S. Federal income tax benefit at federal statutory rate	21.00%	21.00%	21.00%	21.00%	35.00%
Effective tax rate	0.00%	0.00%	0.00%	0.00%
Deferred tax asset that will more than likely be realized	$ 0		$ 0
Reduction to deferred tax assest valuation allowance					$ 19,000,000
Operating loss carryforward, expiration			Dec. 31, 2037
2018-2021 [Member] | Minimum [Member]
Income Tax Disclosure [Line Items]
Operating loss carryforward, expiration			Dec. 31, 2018
2018-2021 [Member] | Maximum [Member]
Income Tax Disclosure [Line Items]
Operating loss carryforward, expiration			Dec. 31, 2021
2018-2021 [Member] | Scenario, Forecast [Member]
Income Tax Disclosure [Line Items]
Expected refund for AMT credit carryforward						$ 200,000

Commitments and Contingencies (

Commitments and Contingencies (Narrative) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2018USD ($)
Commitments and Contingencies [Abstract]
Equipment purchases commitments	$ 1.5

Common Stock Warrant Liability

Common Stock Warrant Liability (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Feb. 28, 2018	Jan. 25, 2018	Dec. 31, 2017
Class of Warrant or Right [Line Items]
Equity offering and private placement close date		2018-02
Number of shares of common stock called by warrants				3,922,842
Number of shares of common stock called by each warrant				0.4
Warrants exercise price per share				$ 1.55
Fair value of warrant liability	$ 3,303	$ 3,303			$ 784
Change in fair value of common stock warrant liability	$ 1,311	$ 387
Equity Offering and Private Placement [Member]
Class of Warrant or Right [Line Items]
Number of shares of common stock called by warrants				4,004,324
Warrants exercise price per share				$ 1.55
Warrants outstanding	3,974,324	3,974,324
Fair value of warrant liability	$ 2,700	$ 2,700	$ 2,900
2017 Offering [Member]
Class of Warrant or Right [Line Items]
Fair value of warrant liability	$ 600	$ 600			$ 800