Symbolic Logic (EVOL) 10-Q 12 Aug 20 2020 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2020	Aug. 10, 2020
Document And Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2020
Document Transition Report	false
Entity File Number	001-34261
Entity Registrant Name	EVOLVING SYSTEMS INC
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	84-1010843
Entity Address, Address Line One	9800 Pyramid Court
Entity Address, Address Line Two	Suite 400
Entity Address, City or Town	Englewood
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80112
City Area Code	303
Local Phone Number	802-1000
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	evol
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		12,194,971
Entity Central Index Key	0001052054
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2020
Current Fiscal Year End Date	--12-31
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 4,271	$ 3,076
Contract receivables, net of allowance for doubtful accounts of $821 and $710 at June 30, 2020 and December 31, 2019, respectively	4,062	6,732
Unbilled work-in-progress	2,875	1,105
Prepaid and other current assets	2,121	1,594
Income taxes receivable	714	953
Total current assets	14,043	13,460
Property and equipment, net	541	482
Amortizable intangible assets, net	3,090	3,665
Operating leases - right-of-use assets	987	1,205
Deferred income taxes, net	631	1,000
Total assets	19,292	19,812
Current liabilities:
Term loans - current portion, net	850	1,577
Accounts payable and accrued liabilities	4,542	3,827
Lease obligations - operating leases	276	321
Unearned revenue	4,120	3,971
Total current liabilities	9,788	9,696
Long-term liabilities:
Term loans, net of current portion, net	319	122
Lease obligations - operating leases, net of current portion	702	876
Total liabilities	10,809	10,694
Commitments and contingencies (Note 10)
Stockholders' equity:
Preferred stock, $0.001 par value; 2,000,000 shares authorized; no shares issued and outstanding
Common stock, $0.001 par value; 40,000,000 shares authorized; 12,373,860 shares issued and 12,194,971 shares outstanding as of June 30, 2020 and 12,342,723 shares issued and 12,163,834 shares outstanding as of December 31, 2019	12	12
Additional paid-in capital	99,622	99,555
Treasury stock, 178,889 shares as of June 30, 2020 and December 31, 2019, at cost	(1,253)	(1,253)
Accumulated other comprehensive loss	(10,675)	(10,053)
Accumulated deficit	(79,223)	(79,143)
Total stockholders' equity	8,483	9,118
Total liabilities and stockholders' equity	$ 19,292	$ 19,812

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Condensed Consolidated Balance Sheets [Abstract]
Allowance for doubtful accounts, contract receivables	$ 821	$ 710
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	40,000,000	40,000,000
Common stock, shares issued	12,373,860	12,342,723
Common stock, shares outstanding	12,194,971	12,163,834
Treasury stock, shares	178,889	178,889

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
REVENUE
Total revenue	$ 6,329	$ 6,256	$ 12,614	$ 12,953
COSTS OF REVENUE AND OPERATING EXPENSES
Costs of revenue, excluding depreciation and amortization	2,188	2,160	4,324	4,105
Sales and marketing	1,444	1,693	3,005	3,759
General and administrative	1,109	1,206	2,523	3,006
Product development	1,011	1,204	2,074	2,493
Depreciation	50	64	100	89
Amortization	233	235	468	472
Goodwill impairment loss		6,687		6,687
Total costs of revenue and operating expenses	6,035	13,249	12,494	20,611
Income (loss) from operations	294	(6,993)	120	(7,658)
Other income (expense)
Interest income	1	4	3	9
Interest expense	(18)	(91)	(65)	(184)
Other income (loss), net	16		19	(12)
Foreign currency exchange income (loss)	(36)	194	347	(67)
Other income (expense), net	(37)	107	304	(254)
Income (loss) from operations before income taxes	257	(6,886)	424	(7,912)
Income tax expense	305	96	504	187
Net loss	$ (48)	$ (6,982)	$ (80)	$ (8,099)
Basic loss per common share	$ 0	$ (0.57)	$ (0.01)	$ (0.67)
Diluted loss per common share	$ 0	$ (0.57)	$ (0.01)	$ (0.67)
Weighted average basic shares outstanding	12,179	12,162	12,179	12,150
Weighted average diluted shares outstanding	12,179	12,162	12,179	12,150
Licensing Fees [Member]
REVENUE
Total revenue	$ 97	$ 253	$ 304	$ 967
Services [Member]
REVENUE
Total revenue	$ 6,232	$ 6,003	$ 12,310	$ 11,986

Condensed Consolidated Statem_2

Condensed Consolidated Statements Of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Condensed Consolidated Statements Of Comprehensive Loss [Abstract]
Net loss	$ (48)	$ (6,982)	$ (80)	$ (8,099)
Other comprehensive loss
Foreign currency translation loss	(99)	(341)	(622)	(14)
Comprehensive loss	$ (147)	$ (7,323)	$ (702)	$ (8,113)

Condensed Consolidated Statem_3

Condensed Consolidated Statements Of Changes In Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-In Capital [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Loss [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2018	$ 12	$ 99,224	$ (1,253)	$ (10,115)	$ (69,448)	$ 18,420
Balance, shares at Dec. 31, 2018	12,126,708
Restricted stock vested, shares	35,562
Stock-based compensation expense		193				193
Net loss					(8,099)	(8,099)
Foreign currency translation (loss) gain				(14)		(14)
Balance at Jun. 30, 2019	$ 12	99,417	(1,253)	(10,129)	(77,547)	10,500
Balance, shares at Jun. 30, 2019	12,162,270
Balance at Mar. 31, 2019	$ 12	99,354	(1,253)	(9,788)	(70,565)	17,760
Balance, shares at Mar. 31, 2019	12,161,489
Restricted stock vested, shares	781
Stock-based compensation expense		63				63
Net loss					(6,982)	(6,982)
Foreign currency translation (loss) gain				(341)		(341)
Balance at Jun. 30, 2019	$ 12	99,417	(1,253)	(10,129)	(77,547)	10,500
Balance, shares at Jun. 30, 2019	12,162,270
Balance at Dec. 31, 2019	$ 12	99,555	(1,253)	(10,053)	(79,143)	$ 9,118
Balance, shares at Dec. 31, 2019	12,163,834					12,163,834
Restricted stock vested, shares	31,137
Stock-based compensation expense		67				$ 67
Net loss					(80)	(80)
Foreign currency translation (loss) gain				(622)		(622)
Balance at Jun. 30, 2020	$ 12	99,622	(1,253)	(10,675)	(79,223)	$ 8,483
Balance, shares at Jun. 30, 2020	12,194,971					12,194,971
Balance at Mar. 31, 2020	$ 12	99,613	(1,253)	(10,576)	(79,175)	$ 8,621
Balance, shares at Mar. 31, 2020	12,194,502
Restricted stock vested, shares	469
Stock-based compensation expense		9				9
Net loss					(48)	(48)
Foreign currency translation (loss) gain				(99)		(99)
Balance at Jun. 30, 2020	$ 12	$ 99,622	$ (1,253)	$ (10,675)	$ (79,223)	$ 8,483
Balance, shares at Jun. 30, 2020	12,194,971					12,194,971

Condensed Consolidated Statem_4

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (80)	$ (8,099)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation	100	89
Amortization of intangible assets	468	472
Amortization of debt issuance costs	3	12
Amortization of operating leases - right of use assets	154	193
Stock-based compensation expense	67	193
Foreign currency transaction (income) loss, net	(347)	67
Bad debt (recoveries) expense, net	(11)	139
Provision for deferred income taxes	366	(24)
Goodwill impairment loss		6,687
Change in operating assets and liabilities:
Contract receivables	2,338	(769)
Unbilled work-in-progress	(1,868)	352
Prepaid and other assets	(605)	(491)
Accounts payable and accrued liabilities	899	386
Income taxes receivable	152	(233)
Unearned revenue	397	1,768
Lease obligations - operating leases	(154)	(190)
Net cash provided by operating activities	1,879	552
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(188)	(273)
Net cash used in investing activities	(188)	(273)
CASH FLOWS FROM FINANCING ACTIVITIES:
Principal payments on notes payable	(526)	(1,669)
Proceeds from issuance of note	319
Net cash used in financing activities	(207)	(1,669)
Effect of exchange rate changes on cash and cash equivalents	(289)	(32)
Net increase (decrease) in cash and cash equivalents	1,195	(1,422)
Cash and cash equivalents at beginning of period	3,076	6,732
Cash and cash equivalents at end of period	4,271	5,310
Supplemental disclosure of cash and non-cash transactions:
Interest paid	51	160
Income taxes paid	$ 101	39
Supplemental non-cash amounts of lease liabilities arising from obtaining right-of-use assets		$ 1,609

Organization And Summary Of Sig

Organization And Summary Of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2020
Organization And Summary Of Significant Accounting Policies [Abstract]
Organization And Summary Of Significant Accounting Policies	NOTE 1 — ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  Organization — Evolving Systems, Inc. (“we,” “us,” “our,” the “Company, ” “Evolving” and “Evolving Systems”) is a provider of real-time digital engagement solutions and services to the wireless carrier and consumer financial services markets. We maintain long-standing relationships with many of the largest wireless companies worldwide. The Company’s portfolio includes market-leading solutions and services for real-time analytics, customer acquisition and activation, customer value management and loyalty for the telecom industry and their partners.  Our software solution platforms enable carriers’ marketing departments to innovate, execute and manage highly personalized and contextually relevant, interactive campaigns that engage consumers in real time and enhance customer retention through deploying loyalty programs. In 2019, we introduced Evolution, this platform supersedes our existing platforms and provides an upgrade path to our existing loyalty and customer value management “CVM” platforms. Evolution was built by combining, integrating, and improving upon the best components and features of our current platforms as well as adding new enhancements.  Our service activation solution, Tertio® (“TSA”) is used to activate bundles of voice, video and data services for wireless, wireline and cable network operators; our SIM card activation solution, Dynamic SIM Allocation TM (“DSA”) is used to dynamically allocate and assign resources to Mobile Network Operators (“MNOs”) devices that rely on SIM cards; our Mobile Data Enablement TM (“MDE”) solution provides a data consumption and policy management solution for wireless carriers and Mobile Virtual Network Operators (“MVNOs”) that monitor the usage and consumption of data services; our Total Number Management ™ (“TNM”) product is a scalable and fully automated database solution that enables operators to reliably and efficiently manage their telephone numbers as well as other communication identifiers (i.e. SIMs, MSISDNs IMSIs, ICCIDs, IPs). Our solutions can be deployed on premise or as a Software-as-a-Service (“SaaS”).  Evolving Systems provides software solutions and services throughout the world. The COVID-19 global outbreak has caused instability and volatility in multiple markets where our clients conduct business. We have leveraged our ability to provide support remotely resulting in limited effect on our day to day operations. The inability to travel has delayed interactions with our clients on projects and in the traditional modes of sales development. The financial covenants under our debt facilities (see Note 7) are related to cash balances and quarterly operational results which have been adversely affected by project delays related to customer interactions being postponed or our customers’ ability to make timely payments. We have agreed with East West Bank (“EWB”) to a waiver to non-compliance with respect to covenants not achieved in prior periods and to amend future covenant requirements. Also the amendment expedited the repayment of the note to be completed by December 31, 2020. We believe our current liquidity and funds from our ongoing operations will be sufficient to fund operations and meet the Company’s cash needs for future term loan payments, working capital and capital expenditure requirements for at least the next twelve months from the date of filing of these condensed consolidated financial statements. In making this assessment, we considered our $4.3 million in cash and cash equivalents and our $4.3 million in working capital at June 30, 2020, along with our ability to historically generate positive cash flows from operations.  Interim Condensed Consolidated Financial Statements — The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and in conformity with the instructions to Form 10-Q and Article 8 of Regulation S-X and the related rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, certain information and note disclosures normally included in financial statements prepared in accordance with US GAAP have been condensed or omitted pursuant to such rules and regulations. However, we believe that the disclosures included in these condensed consolidated financial statements are adequate to make the information presented not misleading. The unaudited condensed consolidated financial statements included in this document have been prepared on the same basis as the annual consolidated financial statements, and in our opinion reflect all adjustments, which include normal recurring adjustments necessary for a fair presentation in accordance with US GAAP and SEC regulations for interim financial statements. The results for the three and six months ended J une 30, 202 0 are not necessarily indicative of the results that we will have for any subsequent period. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the notes to those statements for the year ended December 31, 2019 included in our Annual Report on Form 10-K as filed with the SEC on March 30, 2020.  Use of Estimates — The preparation of condensed consolidated financial statements in conformity with US GAAP requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities, at the date of the condensed consolidated financial statements, as well as the reported amounts of revenue and expenses during the reporting period. We made estimates with respect to revenue recognition for progress toward completion and direct profit or loss on contracts, allowance for doubtful accounts, deferred taxes and income tax valuation allowance, fair values of long-lived assets, valuation of intangible assets, useful lives for property, equipment and intangible assets, capitalization of internal software development costs and fair value of stock-based compensation amounts. Actual results could differ from these estimates.  Foreign Currency — Our reporting currency is the U.S. dollar. The functional currency of our foreign operations, generally, is the respective local currency for each foreign subsidiary. Assets and liabilities of foreign operations denominated in local currencies are translated at the spot rate in effect at the applicable reporting date. Our condensed consolidated statements of operations are translated at the weighted average rate of exchange during the applicable period. The resulting unrealized cumulative translation adjustment is recorded as a component of accumulated other comprehensive loss in stockholders’ equity. Realized and unrealized transaction gains and losses generated by transactions denominated in a currency different from the functional currency of the applicable entity are recorded in other income (expense) in the period in which they occur.  Principles of Consolidation — The unaudited condensed consolidated financial statements include the accounts of Evolving Systems, Inc. and subsidiaries, all of which are wholly - owned. All significant intercompany transactions and balances have been eliminated in consolidation.  Revenue Recognition — The majority of our license fees and services revenue is generated from fixed-price contracts, this provides for licenses to our software products and services that customize such software to meet our customers’ needs. In most instances, customization services are determined to be essential to the functionality of the delivered software. Under Financial Accounting Standards Board (“FASB”) Topic 606, Revenue from Contacts with Customers (“ASC 606”), revenue is recognized when our customer obtains control of promised goods or services in an amount that reflects the consideration we expect to receive in exchange for those goods or services. We measure revenue based on consideration specified in a contract with a customer and exclude any sales incentives. Furthermore, we recognize revenue when we satisfy a performance obligation by transferring control over the service to our customer.  A performance obligation is a promise in a contract to transfer a distinct service to the customer. The transaction price of a contract is allocated to each distinct performance obligation and recognized as revenue when or as the customer receives the benefit of the performance obligation. Losses on fixed-price projects are recorded when identified. Taxes assessed by a governmental authority that are both imposed on and concurrent with a specific revenue-producing transaction, that are collected by us from a customer, are excluded from revenue.  Nature of goods and services  The following is a description of our products and services from which we generate revenue, as well as the nature, timing of satisfaction of performance obligations, and significant payment terms for each:  i. License Revenue  License fees represent the fees we receive from the licensing of our software products. In most instances, customization services are determined to be essential to the functionality of the delivered software. The license along with the customization services are transferred to our customers over time. In arrangements where the services are not essential to the functionality of the delivered software, we recognize license revenue when the license agreement has been approved and the software has been delivered. We can identify each party’s rights, payment terms, and commercial substance of the content. Where applicable, we identify multiple performance obligations and record as revenue as the performance obligations are fulfilled based on their estimated allocated standalone selling price. The selection of the method to measure progress towards completion requires judgment and is based on the extent of progress towards completion of the performance obligation. We recognize revenue using the input method of accounting based on labor hours.  ii. Customer Support Revenue  Customer support services includes annual support fees, recurring maintenance fees, and minor product upgrades generally as a single performance obligation. The Company also offers a warranty support fee which represents a separate performance obligation that is provided for up to a year with initial license purchase. The Company allocates the contract transaction price related to warranty support fees based on pricing consistent with what we would offer to other market participants. Upon the conclusion of the warranty period, the customer can choose to continue to receive support and maintenance services via our customer support offerings. We recognize revenue from our support ratably over the service contract period.  iii. Services Revenue  We recognize revenue from fixed-price service contracts using the input method of accounting based on labor hours. These contracts generally include a single performance obligation. Under the input method, revenue is recognized on the basis of an entity’s efforts or inputs toward satisfying a performance obligation. We recognize revenue from professional services provided pursuant to time-and-materials based contracts and training services as the services are performed, as that is when our performance obligation to our customers under such arrangements is fulfilled.  iv. Managed Services  We recognize revenue from our managed services contracts primarily over the service contract period generally as a single performance obligation. On occasion, our managed services contracts will contain a specified number of hours to work over the term of the contract. Revenue for this type of managed service contract is recognized using the input method of accounting, as previously described.  Disaggregation of revenue  In the following table, revenue is disaggregated by primary geographical market, major products/service lines, and timing of revenue recognition (in thousands):      For the Three Months Ended June 30, For the Six Months Ended June 30,  2020 2019 2020 2019  Primary geographical markets  United Kingdom $ 1,103 $ 1,344 $ 2,293 $ 2,716  Other 5,226 4,912 10,321 10,237  $ 6,329 $ 6,256 $ 12,614 $ 12,953   Major products/service lines  Licensing fees $ 97 $ 253 $ 304 $ 967  Customer support, including warranty support fees 1,952 2,348 4,085 4,580  Services 1,792 1,615 3,359 3,196  Managed services 2,488 2,040 4,866 4,210  Total services 6,232 6,003 12,310 11,986  $ 6,329 $ 6,256 $ 12,614 $ 12,953   Timing of revenue recognition  Products transferred at a point in time $ 93 $ 34 $ 228 $ 521  Products and services transferred over time 6,236 6,222 12,386 12,432  $ 6,329 $ 6,256 $ 12,614 $ 12,953  Contract balances  The following table provides information about receivables, assets, and liabilities from contracts with customers (in thousands):     June 30, 2020 December 31, 2019  Assets  Contract receivables, net $ 4,062 $ 6,732  Unbilled work-in-progress, net $ 2,875 $ 1,105  Liabilities  Unearned revenue $ 4,120 $ 3,971  Contract receivables are recorded at the invoiced amount and do not bear interest. Credit is extended based on the evaluation of a customer’s financial condition and collateral is not required. Unbilled work-in-progress is revenue which has been earned but not invoiced. The contract assets (unbilled work-in-progress) are transferred to the receivables when invoiced.  Management expects that incremental commission fees paid to employees and intermediaries as a result of obtaining contracts are recoverable and therefore the Company capitalized them as contract costs in the amount of $0.2 million at each of June 30, 2020 and December 31, 2019 .  Capitalized commission fees are amortized based on the transfer of services to which the assets relate which may range from two to three years, and are included in sales and marketing. In each of the three month periods ended June 30, 20 20 and 2019 , the amount of amortization was less than $0.1 million and there was no impairment loss in relation to the costs capitalized. In the six month periods ended June 30, 2020 and 2019, the amount of amortization was $0.2 million and less than $0.1 million , respectively, and there was no impairment loss in relation to the costs capitalized. Applying the practical expedient in ASC 606 paragraph 340-40-25-4, the Company recognizes the incremental costs of obtaining contracts as an expense when incurred if the amortization period of the assets that the Company otherwise would have recognized is one year or less. These costs are included in sales and marketing.  The contract liabilities primarily relate to unearned revenue. Amounts billed in advance of performance obligations being satisfied are recognized as unearned revenue.  For the three months ended June 30, 2020 and 2019 , we recognized revenue of $2.1 million and $1.7 million, respectively, which was included in the corresponding contract liability balance at the beginning of the period. For the six months ended June 30, 2020 and 2019, we recognized revenue of $2. 9 million and $2.3 million, respectively, which was included in the corresponding contract liability balance at the beginning of the period.  Transaction price allocated to the remaining performance obligations  Remaining performance obligations represent the transaction price of firm orders for which work has not been completed as of the period end date and excludes unexercised contract options and potential orders under ordering-type contracts (e.g., indefinite-delivery, indefinite-quantity). As of June 30, 20 20, the aggregate amount of the transaction price allocated to remaining performance obligations with lives greater than one-year totals $11.5 million. The Company expects approximately 56% of remaining performance obligations to be recognized into revenue within the next twelve months, with the remaining 36% in 1-2 years and 8% in 3-4 years.  We apply the practical expedient in paragraph ASC 606-10-50-14 and do not disclose information about remaining performance obligations that have original expected durations of one-year or less. We apply the transition practical expedient in paragraph ASC 606-10-65-1(f)(3) and do not disclose the amount of the transaction price allocated to the remaining performance obligations and an explanation of when we expect to recognize that amount as revenue.  Stock-based Compensation — We account for stock-based compensation by applying a fair-value-based measurement method to account for stock-based payment transactions with employees, non-employees and directors. We record compensation costs associated with the vesting of unvested options on a straight-line basis over the vesting period. Stock-based compensation is a non-cash expense because we settle these obligations by issuing shares of our common stock instead of settling such obligations with cash payments. We use the Black-Scholes model to estimate the fair value of each option grant on the date of grant. This model requires the use of estimates for expected term of the options and expected volatility of the price of our common stock. We recognize forfeitures as they occur rather than estimating them at the time of the grant.  Income Taxes — We record deferred tax assets and liabilities for the estimated future tax effects of temporary differences between the tax bases of assets and liabilities and amounts reported in the accompanying condensed consolidated balance sheets, as well as operating losses and tax credit carryforwards. We measure deferred tax assets and liabilities using enacted tax rates expected to be applied to taxable income in the years in which those temporary differences are expected to be recovered or settled. We reduce deferred tax assets by a valuation allowance if, based on available evidence, it is more likely than not that these benefits will not be realized.  We use a recognition threshold and a measurement attribute for financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities.  Segment Information — We define operating segments as components of our enterprise for which separate financial information is reviewed regularly by the chief operating decision-makers to evaluate performance and to make operating decisions. We have identified our Chief Executive Officer and Senior Vice President of Finance as our chief operating decision-makers. These chief operating decision makers review revenues by segment and review overall results of operations.  We currently operate our business as one operating segment which includes two revenue types: license fees revenue and services revenue (as shown on the condensed consolidated statements of operations). License fees revenue represents the fees received from the license of software products. Services revenue includes services directly related to the delivery of the licensed products, such as fees for custom development, integration services, SaaS services, managed services, annual support fees, recurring maintenance fees, fees for maintenance upgrades and warranty services. Warranty services that are similar to software maintenance services are typically bundled with a license sale.  Recently Adopted Accounting Pronouncements — In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13, Financial Instruments – Credit Losses (Topic 326) — Measurement of Credit Losses on Financial Instruments (“ASU 2016-13 ” ). ASU 2016-13 requires entities to establish an allowance for credit losses for most financial assets. Prior US GAAP was based on an incurred loss methodology for recognizing credit losses on financial assets measured at amortized cost and available-for sale debt securities. The update is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Early adoption is permitted for fiscal years beginning after December 31, 2018. The amendments in this ASU did not have a material impact on our condensed consolidated financial statements.  In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (ASC 820) — Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement (“ASU 2018-13”). ASU 2018-13 removes certain disclosures, modifies certain disclosures and adds additional disclosures. ASU 2018-13 is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2019. Early adoption is permitted. The amendments in this ASU did not have a material impact on our condensed consolidated financial statements.  Recent Accounting Pronouncements — In December 2019, the FASB issued ASU 2019-12, Income Taxes (ASC 740) — Simplifying the Accounting for Income Taxes (“ASU 2019-12 ” ). ASU 2019-12 which modifies ASC 740 to simplify the accounting for income taxes. The ASU removes certain exceptions for recognizing deferred taxes for investments, performing intra-period allocation and calculating income taxes in interim periods. The ASU also adds guidance to reduce complexity in certain areas, including recognizing deferred taxes for tax goodwill and allocating taxes to members of a consolidated group. ASU 2019-12 is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2020. We have not yet completed the full assessment of the impact on our condensed consolidated financial statements or related disclosures.  In March 2020, the FASB issued ASU 2020-03, Codification Improvements to Financial Instruments – Issue 4: Cross-Reference to Line of-Credit or Revolving-Debt Arrangements Guidance in Subtopic 470-50. Stakeholders requested that paragraphs 470-50-40-17 through 40-18, which describe the accounting for fees between debtor and creditor and third-party costs directly related to exchanges or modifications of debt instruments, reference paragraph 470-50-40-21 for line-of-credit or revolving-debt arrangements. We have not yet completed the full assessment of the impact on our condensed consolidated financial statements or related disclosures.  Management has evaluated other recently issued accounting pronouncements and does not believe that any of these pronouncements will have a significant impact on our condensed consolidated financial statements and related disclosures.

Intangible Assets

Intangible Assets	6 Months Ended
	Jun. 30, 2020
Intangible Assets [Abstract]
Intangible Assets	NOTE 2 — INTANGIBLE ASSETS  We amortize identifiable intangible assets on a straight-line basis over their estimated useful lives. As of June 3 0 , 2020 and December 31, 2019 , identifiable intangibles were as follows (in thousands):      June 30, 2020  Gross Amount Accumulated Amortization Net Carrying Amount  Purchased software $ 2,849 $ (1,677) $ 1,172  Trademarks and tradenames 298 (253) 45  Non-competition 39 (39) —  Customer relationships 4,257 (2,384) 1,873  $ 7,443 (1) $ (4,353) (1) $ 3,090     December 31, 2019  Gross Amount Accumulated Amortization Net Carrying Amount  Purchased software $ 2,903 $ (1,508) $ 1,395  Trademarks and tradenames 307 (247) 60  Non-competition 39 (39) —  Customer relationships 4,346 (2,136) 2,210  $ 7,595 (1) $ (3,930) (1) $ 3,665   (1) Includes foreign currency translation adjustment of less than $0.1 million.  Amortization expense of identifiable intangible assets was $0.3 million for the three months ended June 3 0 , 2020 and 2019 and $0.5 million for each of the six months ended June 30, 2020 and 2019 . Expected future amortization expense related to identifiable intangibles based on our carrying amount as of June 3 0 , 2020 for the following five years is as follows (in thousands):       For the Twelve Months ended June 30,  2020 $ 928  2021 873  2022 509  2023 248  2024 99  Thereafter 433  $ 3,090

Balance Sheet Components

Balance Sheet Components	6 Months Ended
	Jun. 30, 2020
Balance Sheet Components [Abstract]
Balance Sheet Components	NOTE 3 — BALANCE SHEET COMPONENTS  The components of accounts payable and accrued liabilities are as follows (in thousands):       June 30, 2020 December 31, 2019  Accounts payable and accrued liabilities:  Accounts payable $ 1,037 $ 889  Accrued compensation and related expenses 1,978 1,755  Accrued liabilities 1,527 1,183  $ 4,542 $ 3,827

Loss Per Share

Loss Per Share	6 Months Ended
	Jun. 30, 2020
Loss Per Share [Abstract]
Loss Per Share	NOTE 4 — LOSS PER SHARE  Basic loss per share is computed by dividing loss or income available to common stockholders by the weighted average number of shares of common stock outstanding during the period, including common stock issuable under participating securities. Diluted loss per share is computed using the weighted average number of shares of common stock outstanding, plus all potentially dilutive common stock equivalents using the treasury stock method. Common stock equivalents consist of stock options and restricted stock.  The following is the reconciliation of the numerators and denominators of the basic and diluted loss per share computations (in thousands except per share data):       For the Three Months Ended June 30, For the Six Months Ended June 30,  2020 2019 2020 2019  Basic loss per common share:  Net loss $ (48) $ (6,982) $ (80) $ (8,099)  Basic weighted average shares outstanding 12,179 12,162 12,179 12,150  Basic loss per common share: $ (0.00) $ (0.57) $ (0.01) $ (0.67)   Diluted loss per common share:  Net loss $ (48) $ (6,982) $ (80) $ (8,099)  Weighted average shares outstanding 12,179 12,162 12,179 12,150  Effect of dilutive securities - options and restricted stock — — — —  Diluted weighted average shares outstanding 12,179 12,162 12,179 12,150  Diluted loss per common share: $ (0.00) $ (0.57) $ (0.01) $ (0.67)  Weighted average options to purchase approximately 0.4 million shares, and 0.6 million shares of common stock equivalents were excluded from the computation of diluted weighted average shares outstanding for the three and six months ended June 3 0 , 2020, and 2019, respectively, because the effect would have been anti-dilutive since their exercise prices were greater than the average market value of our common stock for the period.

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Jun. 30, 2020
Stock-Based Compensation [Abstract]
Stock-Based Compensation	NOTE 5 — STOCK-BASED COMPENSATION  We recogn ized less than $0.1 million of compensation expense in the condensed consolidated statements of operations, with respect to our stock-based compensation plans for the three months ended June 3 0 , 20 20 and 201 9 , and less than $0.1 million and $0.2 million for the six months ended June 30, 2020 and 2019, respectively.  The following table summarizes stock-based compensation expenses recorded in the condensed consolidated statement of operations (in thousands):       For the Three Months Ended June 30, For the Six Months Ended June 30,  2020 2019 2020 2019  Cost of revenue, excluding  depreciation and amortization $ 11 $ 13 $ 23 $ 17  Sales and marketing 6 8 12 11  General and administrative (8) 34 38 149  Product development - 8 (6) 16  Total stock-based compensation $ 9 $ 63 $ 67 $ 193  Stock Incentive Plans  At June 3 0 , 2020 and December 31, 2019 , no shares were available for grant under the 2007 Stock Plan, as amended. At June 3 0 , 2020 and December 31, 2019, 0.2 million and 0.3 million options and restricted shares were issued and outstanding under the 2007 Stock Plan as amended, respectively.  At Jun e 30, 2020 and December 31, 2019, there were approximately 0.5 million shares and 0.4 million shares available for grant under the 2016 Stock Plan , respectively . At June 30, 2020 and December 31, 2019, 0.2 million and 0.3 million options and restricted shares were issued and outstanding under the 2016 Stock Plan , respectively .  The fair value of restricted shares for stock-based compensation expensing is equal to the closing price of our common stock on the date of grant. The restrictions for stock awards generally vest over four years for senior management and over one year for the board of directors.  The following is a summary of restricted stock activity under the plans for the six months ended June 3 0 , 2020:       Restricted  Stock  Number of  Shares  (in thousands)  Unvested restricted stock at January 1, 2020 159  Less restricted stock vested (31)  Less restricted stock forfeited/expired (65)  Unvested restricted stock at June 30, 2020 63  The following is a summary of stock option activity under the plans for the six months ended June 3 0 , 2020:       Weighted-  Average  Weighted- Remaining Aggregate  Number of Average Contractual Intrinsic  Shares Exercise Term Value  (in thousands) Price (Years) (in thousands)  Options outstanding at January 1, 2020 438 $ 5.69 6.51 $ —  Less options forfeited/cancelled (87) 5.46  Less options expired (3) 2.86  Options outstanding at June 30, 2020 348 $ 5.77 6.15 $ —   Options exercisable at June 30, 2020 267 $ 6.19 5.77 $ —  There were no stock options granted during the six months ended June 3 0 , 2020 or 2019 . The total fair value of stock options and restricted stock vested during the six months ended June 3 0 , 2020 and 2019 was $0.2 m illion and less than $0.1 million, respectively.

Concentration Of Credit Risk

Concentration Of Credit Risk	6 Months Ended
	Jun. 30, 2020
Concentration Of Credit Risk [Abstract]
Concentration Of Credit Risk	NOTE 6 — CONCENTRATION OF CREDIT RISK  For the three months ended June 30, 2020 and 2019 one significant customer (defined as contributing at least 10 %) accounted for 10% and 13% of revenue from operations, respectively. The significant customer is a large telecommunications operator in Europe.  For the six months ended June 30, 2020 and 2019 one significant customer (defined as contributing at least 10% ) accounted for 10% and 11% of revenue from operations, respectively. The significant customer is a large telecommunications operator in Europe.  As of ended June 3 0 , 2020, we did no t have a significant customer that accounted for approximately 10% of contract receivables and unbilled work-in-progress. As of December 31, 2019, one customer accounted for 12% of contract receivables and unbilled work-in-progress.

Long-Term Debt

Long-Term Debt	6 Months Ended
	Jun. 30, 2020
Long-Term Debt [Abstract]
Long-Term Debt	NOTE 7 — LONG-TERM DEBT  East West Bank Term Loan Facilities  On August 16, 2017, we entered into a Term Loan Facility Agreement with East West Bank as lender in the amount of $4.7 million (the “Lumata Facility”). The Lumata Facility requires the Company to make monthly principal payments of approximately $0.1 million that commenced on July 31, 2018 and interest at the greater of (a) 3.5% or (b) the variable rate of interest that appears in the Wall Stree t Journal on a monthly measurement date plus in either case 1.5% . As of June 30, 2020, the U.S.A. Prime Rate was 3.25% . At June 30, 2020 the interest rate wa s 4.75% . In the event of a default, the interest rate increases by 5% per annum. E volving Systems Inc. entered into the Lumata Facility as the p arent g uarantor; Evolving Systems BLS LTD and Evolving Systems Limited entered into the Lumata Facility as Original Guarantors (the “Original Guarantors”). The Lumata Facility is secured by all of the assets of EVOL Holdings and the o riginal g uarantors in accordance with the terms of a Debenture entered into by E volving Systems Holdings and the Original Guarantors in favor of East West Bank. EVOL Holdings, E volving Systems Inc. and the Original Guarantors also entered into a Subordination Deed whereby each of the parties agreed to subordinate all loans by and among each other to East West Bank. Lumata France SAS and Lumata UK Ltd are also bound to adhere to the finance documents as additional obligors.  The Lumata Facility required the Company to pay an a rrangement f ee (“Origination Fee”) of $23,650 , payable in four equal installments, with the first payment due on the date of the Lumata Facility and the remaining three payments on the first, second and third anniversary thereof. The Company also agreed to pay East West Bank’s legal fees in connection with the transaction. The Company may prepay the Lumata Facility at any time, in a minimum amount of $250,000 and increments of $50,000 , subject to a prepayment fee of 2% of the amount prepaid, on any prepayment made before the second anniversary date of the Agreement.  On February 29, 2016, we entered into the Fifth Amendment to the Loan and Security Agreement with East West Bank which provided for a Term Loan (the “Term Loan”) for $6.0 million. The $6.0 million Term Loan bore interest at a floating rate equal to the U.S. Prime Rate plus 1.0% . In the event of a default, the interest rate was to increase 5% per annum. The Term Loan was secured by substantially all of the assets of Evolving Systems, including a pledge, subject to certain limitations with respect to stock of foreign subsidiaries, of the stock of the existing and future direct subsidiaries of Evolving Systems. Interest accrued from the date the Term Loan was made at the aforementioned rate and was payable monthly. The Term Loan was to be repaid in 36 equal monthly installments of principal, plus accrued but unpaid interest, commencing on January 1, 2017 and continuing on the first day of each month thereafter through and including January 1, 2020. The Term Loan required the Company to maintain a minimum current ratio, a specified ratio of Total Liabilities to EBITDA and a minimum fixed charge coverage ratio, as defined in the Term Loan. The Term Loan required us to pay two annual credit facility fees of $18,750 and legal fees equal to $1,000 .  On September 24, 2019 the Company agreed in principle to the terms of a new amendment and on October 4, 2019, we entered into the First Amendment (“First Amendment”) to the Lumata Facility. The purpose of the First Amendment was to waive certain events of non-compliance with respect to covenants not achieved in prior periods and to amend future covenant requirements. The First Amendment also required Evolving Systems to make an advance payment of principal of $666,666.66 . The remaining terms and conditions of the Lumata Facility and payment schedule remain unchanged. The Company also agreed to pay East West Bank’s legal fees in connection with the transaction. The last payment was scheduled to be made January 31, 2021.  On September 24, 2019, the Company agreed in principle to the terms of a new amendment and on October 4, 2019, we entered into the Sixth Amendment to the Loan and Security Agreement (“Sixth Amendment”) with East West Bank to the Term Loan. The purpose of the Sixth Amendment was to waive certain events of non-compliance with respect to covenants not achieved in prior periods and to amend future covenant requirements. The Sixth Amendment also required Evolving Systems to make an advance payment of principal of $333,333.33 . In addition, the Sixth Amendment added any default under the Lumata Facility discussed above as an Event of Default under the Term Loan. The remaining terms and conditions of the Term Loan and payment schedule remained unchanged. The Company also agreed to pay East West Bank’s legal fees in connection with the transaction. The last payment of principal and interest was made November 1, 2019.  Financial covenants previously included in the credit facilities have been replaced by a minimum consolidated cash balance of no less than the total bank debt outstanding and a minimum trailing three month consolidated EBITDA fixed dollar amount mutually agreed to by the Company and East West Bank in the amendments .  On June 25, 2020, the Company agreed in principle to the terms of a new amendment and on July 1, 2020, we entered into the Amendment and Waiver Letter (“Second Amendment”) to the Lumata Facility. The purpose of the Second Amendment is to waive certain events of non-compliance with respect to covenants not achieved in prior periods and to amend future covenant requirements. The Second Amendment adjusted the loan amortization to be paid in full no later than December 31, 2020 and fixed the interest rate at 5% on the remaining principal. Monthly payments will be $0.1 million with th e last payment scheduled to be made December 31, 202 0 . The Company also made an advance payment of $44,000 on June 1, 2020 .  Financial covenants previously included in the amended credit facilities have been replaced by a monthly minimum consolidated cash balance of no less than $1.5 million and a fiscal quarter consolidated EBITDA fixed dollar amount mutually agreed to by the Company and East West Bank in the amendments. Evolving Systems has transacted all loan payments as originally scheduled and was in compliance with the new covenants as of June 30, 2020.  P aycheck P rotection P rogram Loan  On April 15, 2020, the Company received loan proceeds in the amount of $318,900 under the Paycheck Protection Program (“PPP”). The PPP, established as part of the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”), provides for loans to qualifying businesses for amounts up to 2.5 times of the average monthly payroll expenses of the qualifying business. The loans and accrued interest are forgivable after a period of eight to twenty-four weeks as long as the borrower uses the loan proceeds for eligible purposes, including payroll, benefits, rent and utilities, and maintains its payroll levels. The amount of loan forgiveness will be reduced if the borrower terminates employees or reduces salaries during the eight-week period.  The unforgiven portion of the PPP loan is payable over two years at an interest rate of 1% , with a deferral of payments for the first six months. The Company intends to use the proceeds for purposes consistent with the PPP. While the Company currently believes that its use of the loan proceeds will meet the conditions for forgiveness of the loan, we cannot assure you that we will not take actions that could cause the Company to be ineligible for forgiveness of the loan, in whole or in par t. Any such portion not forgiven can be prepaid in whole or part without penalty. We have recorded the PPP loan as a long term loan payable on our Condensed Consolidated Balance Sheet and will reduce the balance at the time loan is forgiven or we begin to make payments.  

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2020
Income Taxes [Abstract]
Income Taxes	NOTE 8 — INCOME TAXES  We recorded income tax expense of $ 0. 3 million and $0.1 million for the three months ended June 3 0 , 20 20 and 2019 , respectively. The net expense during the three months ended June 3 0 , 2020 consisted of current income tax expense of $0.3 million. The current tax expense consists of income tax primarily from our U.K., Nigerian and Indian based operations and foreign taxes withheld . The net expense during the three months ended June 3 0 , 2019 consisted of current income tax expense of $0.1 million. The current tax expense consists of income tax primarily from our Indian based operations.  We recorded income tax expense of $ 0. 5 million and $0. 2 million for the six months ended June 3 0 , 2020 and 2019, respectively. The net expense during the six months ended June 3 0 , 2020 consisted of current income tax expense of $0.5 million. The current tax expense consists of income tax primarily from our U.K. , Nigerian and Indian based operations and foreign taxes withheld. The n et expense during the six months ended June 3 0 , 2019 consisted of current income tax expense of $0.2 million. The current tax expense consists of income tax primarily from our Indian and Nigerian based operations.  Our effective tax rate was 119% a nd (1%) for the three months ended June 3 0 , 2020 and 2019, respectively. The 2020 effective tax rate relates to our net income coming from our U.K. subsidiaries as well as Indian and Nigerian operations and net losses from our other operations for which we did not recognize a net deferred tax benefit .  Our effective tax rate was 119% and ( 2% ) for the six months ended June 3 0 , 2020 and 2019, respectively. The 2020 effective tax rat e relates to our net income coming from our U.K. subsidiaries as well as Indian and Nigerian operations and net losses from our other operations for which we did not recognize a net deferred tax benefit.  As of June 3 0 , 2020 a nd December 31, 2019 we continued to maintain a valuation allowance on our domestic net deferred tax asset for foreign tax credit (“FTC”) carryforwards, certain state net operating loss (“ NOL s”) carryforwards and research and development tax credits other than $0.5 million in FTC. We also have $0.3 million of foreign deferred tax assets, offset by foreign deferred tax liabilities of $0.2 million. Our deferred tax assets and l iabilities as of June 3 0 , 2020 , and December 31, 2019 , were comprised of the following (in thousands):        June 30, 2020 December 31, 2019  Deferred tax assets:  Foreign tax credits carryforwards $ 4,611 $ 4,650  Net operating loss carryforwards - Federal 37 —  Net operating loss carryforwards — State 956 753  Net operating loss carryforwards — Foreign 5,761 5,911  Alternative minimum tax credits — 385  Stock compensation 474 552  Depreciable assets 35 54  Accrued liabilities and reserves 72 127  Total deferred tax assets 11,946 12,432   Deferred tax liabilities:  Intangibles (148) (180)  Accrued liabilities and reserves (161) (170)  Total deferred tax liability (309) (350)   Net deferred tax assets, before valuation allowance 11,637 12,082  Valuation allowance (11,006) (11,082)  Net deferred tax asset $ 631 $ 1,000  As of June 3 0 , 2020 and December 31, 2019 we had no liability for unrecognized tax benefits.  We conduct business globally and, as a result, Evolving Systems or one or more of our subsidiaries file income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. In the normal course of business, we are subject to examination by taxing authorities throughout the world, namely the U.S., U.K., France, and India. Although carryovers can always be subject to review by taxing authorities, we are no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations for years befo re 2014 .  On March 27, 2020, President Trump signed into U.S. federal law the CARES Act, which is aimed at providing emergency assistance and health care for individuals, families, and businesses affected by the COVID-19 pandemic and generally supporting the U.S. economy. The CARES Act, among other things, includes provisions relating to refundable payroll tax credits, deferment of employer side social security payments, net operating loss carryback periods, alternative minimum tax credit refunds, modifications to the net interest deduction limitations and technical corrections to tax depreciation methods for qualified improvement property. In particular, under the CARES Act, (i) for taxable years beginning before 2021, net operating loss carryforwards and carrybacks may offset 100% of taxable income, (ii) NOLs arising in 2018, 2019, and 2020 taxable years may be carried back to each of the preceding five years to generate a refund and (iii) for taxable years beginning in 2019 and 2020, the base for interest deductibility is increased from 30% to 50% of EBITDA. We are planning on accelerating our alternative minimum tax credit refund and are analyzing the other aspects of the CARES Act to determine whether any additional specific provisions may impact us.  Transfer Pricing Adjustments, net  The Company’s tax positions include the Company’s intercompany transfer pricing policies and the associated taxable income and deductions arising from intercompany charges between subsidiaries within the consolidated group. During fiscal year 2018, the Company finalized an Advance Pricing Arrangement (“APA”) with Evolving Systems and its subsidiaries. This APA determined the amount of income which is taxable in each respective jurisdiction. The Company applied this methodology in accordance with the APA and the adjustments necessary to reflect the reduction in U.S. pre-tax income resulted in an increase in domestic income before income tax expense o f $1.1 million and $2.2 m illion and a corresponding decrease in foreign income before income tax expense in the three and six months ended June 3 0 , 20 20 , respectively .

Geographical Information

Geographical Information	6 Months Ended
	Jun. 30, 2020
Geographical Information [Abstract]
Geographical Information	NOTE 9 —GEOGRAPHICAL INFORMATION  We are headquartered in Englewood, a suburb of Denver, Colorado. We use customer locations as the basis for attributing revenue to individual countries. We provide products and services on a global basis through our offices in North Carolina and our U.K.-based subsidiaries. Additionally, personnel in Cluj, Romania , Grenoble, France , and Bangalore and Kolkata, India , provide software development services and support to our global operations. Financial information relating to U.S. - based companies and by international geographical regions exceeding the threshold (defined as contributing at least 10%) of revenue from operations is as follows (in thousands):       June 30, 2020 December 31, 2019  Long-lived assets, net  United States $ 1,638 $ 2,063  United Kingdom 1,541 1,727  Other 1,439 1,562  $ 4,618 $ 5,352 

Commitments And Contingencies

Commitments And Contingencies	6 Months Ended
	Jun. 30, 2020
Commitments And Contingencies [Abstract]
Commitments And Contingencies	 NOTE 10 — COMMITMENTS AND CONTINGENCIES  (a) Lease Commitments  Under ASU 2016-02, Leases (“ Topic 842 ”) , operating lease expense is generally recognized evenly over the term of the lease. The Company has operating leases primarily consisting of facilities with remaining lease terms of one year to seven years. We lease office and operating facilities under non-cancelable operating leases. Current facility leases include our offices in Englewood, Colorado, New York, New York, Durham, North Carolina, London, England, Bangalore, Kolkata, India, Johannesburg, South Africa, Kuala Lumpur, Malaysia, Grenoble, France, Cluj-Napoca, Romania and Madrid, Spain . The Company did not enter into any new leases in the six months ended June 3 0 , 2020 . Our lease for the Kolkata facility provides us with the option to terminate the lease in August 2020; however, we do not expect to exercise our termination option and have included costs through the July 2026 lease end date. Total rent expense consisted of operating lease expense of less than $0.1 million and short-term lease expense of less than $0.1 million for the three months ended June 30, 2020 versus operating lease expense of $0.1 million and short-term lease expense of less than $0.1 million for the three months ended June 30, 2019. Total rent expense consisted of operating lease expense of $0.2 million and short-term lease expense of $0.1 million for the six months ended June 30, 2020 and 2019, respectively. There was no sublease rental income for the six months ended June 3 0 , 2020 and 2019. We paid $0.2 million and $0.3 million against Lease obligations – operating leases in the three and six months ended June 3 0 , 2020 , respectiv ely, compared to $0.1 million and $0.3 million in the three and six months ended June 30, 2019 respectively.  Leases with an initial term of twelve months or less are not recorded on the condensed consolidated balance sheet. For lease agreements entered into or reassessed after the adoption of Topic 842, we combine the lease and non-lease components in determining the lease liabilities and right-of-use (“ROU ” ) assets.  Our lease agreements generally do not provide an implicit borrowing rate; therefore, an internal incremental borrowing rate is determined based on information available at lease commencement date for purposes of determining the present value of lease payments.  ROU lease assets and lease liabilities for our operating leases were recorded in the condensed consolidated balance sheet as follows (in thousands) :       As of  June 30, 2020  Operating leases - right of use assets $ 987   Operating lease current $ 276  Lease obligations — operating leases, net of current portion 702  Total lease liability $ 978   Weighted average remaining lease term (in years) 4.1  Weighted average discount rate 6.75%  Future lease payments included in the measurement of lease liabilities on the condensed consolidated balance sheet as of June 3 0 , 2020 , for the following five fiscal years and thereafter were as follows (in thousands) :        For the year ending  December 31,  2020 - Remaining $ 179  2021 316  2022 292  2023 163  2024 69  Thereafter 109  Total future minimum lease payments 1,128  Present value adjustment 150  Total $ 978  (b) Other Commitments  As permitted under Delaware law, we have agreements with officers and directors under which we agree to indemnify them for certain events or occurrences while the officer or director is, or was, serving at our request in this capacity. The term of the indemnification period is indefinite. There is no limit on the amount of future payments we could be required to make under these indemnification agreements; however, we maintain Director and Officer insurance policies, as well as an Employment Practices Liability Insurance Policy, that may enable us to recover a portion of any amounts paid. As a result of our insurance policy coverage, we believe the estimated fair value of these indemnification agreements is minimal. Accordingly, there were no liabilities recorded for these agreements as of June 3 0 , 2020 or December 31, 2019 .  We enter into standard indemnification terms with customers and suppliers, in the ordinary course of business, for third party claims arising under our contracts. In addition, as we may subcontract the development of deliverables under customer contracts, we could be required to indemnify customers for work performed by subcontractors. Depending upon the nature of the indemnification, the potential amount of future payments we could be required to make under these indemnification agreements may be unlimited. We may be able to recover damages from a subcontractor or other supplier if the indemnification results from the subcontractor’s or supplier’s failure to perform. To the extent we are unable to recover damages from a subcontractor or other supplier, we could be required to reimburse the indemnified party for the full amount. We have never incurred costs to defend lawsuits or settle claims relating to an indemnification. As a result, we believe the estimated fair value of these agreements is minimal. Accordingly, there were no liabilities recorded for these agreements as of June 3 0 , 2020 or December 31, 2019.  Our standard license agreements contain product warranties that the software will be free of material defects and will operate in accordance with the stated requirements for a limited period of time. The product warranty provisions require us to cure any defects through any reasonable means. We believe the estimated fair value of the product warranty provisions in the license agreements in place with our customers is minimal. Accordingly, there were no liabilities recorded for these product warranty provisions as of June 3 0 , 2020 or December 31, 2019.  Our software arrangements generally include a product indemnification provision whereby we will indemnify and defend a customer in actions brought against the customer for claims that our products infringe upon a copyright, trade secret, or valid patent of a third party. We have not historically incurred any significant costs related to product indemnification claims. Accordingly, there were no liabilities recorded for these indemnification provisions as of June 3 0 , 2020 or December 31, 2019.  (c) Litigation  From time to time, we are involved in various legal matters arising in the normal course of business. The Company has been served a complaint from the Company’s former Chief Executive Officer claiming he was not properly compensated upon termination along with additional allegations. The Company has engaged legal counsel through our insurance carrier and intends to defend rigorously. The ultimate outcome of this matter is not estimable or determinable at this time.

Organization And Summary Of S_2

Organization And Summary Of Significant Accounting Policies (Policy)	6 Months Ended
	Jun. 30, 2020
Organization And Summary Of Significant Accounting Policies [Abstract]
Organization	Organization — Evolving Systems, Inc. (“we,” “us,” “our,” the “Company, ” “Evolving” and “Evolving Systems”) is a provider of real-time digital engagement solutions and services to the wireless carrier and consumer financial services markets. We maintain long-standing relationships with many of the largest wireless companies worldwide. The Company’s portfolio includes market-leading solutions and services for real-time analytics, customer acquisition and activation, customer value management and loyalty for the telecom industry and their partners.  Our software solution platforms enable carriers’ marketing departments to innovate, execute and manage highly personalized and contextually relevant, interactive campaigns that engage consumers in real time and enhance customer retention through deploying loyalty programs. In 2019, we introduced Evolution, this platform supersedes our existing platforms and provides an upgrade path to our existing loyalty and customer value management “CVM” platforms. Evolution was built by combining, integrating, and improving upon the best components and features of our current platforms as well as adding new enhancements.  Our service activation solution, Tertio® (“TSA”) is used to activate bundles of voice, video and data services for wireless, wireline and cable network operators; our SIM card activation solution, Dynamic SIM Allocation TM (“DSA”) is used to dynamically allocate and assign resources to Mobile Network Operators (“MNOs”) devices that rely on SIM cards; our Mobile Data Enablement TM (“MDE”) solution provides a data consumption and policy management solution for wireless carriers and Mobile Virtual Network Operators (“MVNOs”) that monitor the usage and consumption of data services; our Total Number Management ™ (“TNM”) product is a scalable and fully automated database solution that enables operators to reliably and efficiently manage their telephone numbers as well as other communication identifiers (i.e. SIMs, MSISDNs IMSIs, ICCIDs, IPs). Our solutions can be deployed on premise or as a Software-as-a-Service (“SaaS”).  Evolving Systems provides software solutions and services throughout the world. The COVID-19 global outbreak has caused instability and volatility in multiple markets where our clients conduct business. We have leveraged our ability to provide support remotely resulting in limited effect on our day to day operations. The inability to travel has delayed interactions with our clients on projects and in the traditional modes of sales development. The financial covenants under our debt facilities (see Note 7) are related to cash balances and quarterly operational results which have been adversely affected by project delays related to customer interactions being postponed or our customers’ ability to make timely payments. We have agreed with East West Bank (“EWB”) to a waiver to non-compliance with respect to covenants not achieved in prior periods and to amend future covenant requirements. Also the amendment expedited the repayment of the note to be completed by December 31, 2020. We believe our current liquidity and funds from our ongoing operations will be sufficient to fund operations and meet the Company’s cash needs for future term loan payments, working capital and capital expenditure requirements for at least the next twelve months from the date of filing of these condensed consolidated financial statements. In making this assessment, we considered our $4.3 million in cash and cash equivalents and our $4.3 million in working capital at June 30, 2020, along with our ability to historically generate positive cash flows from operations.
Interim Condensed Consolidated Financial Statements	Interim Condensed Consolidated Financial Statements — The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and in conformity with the instructions to Form 10-Q and Article 8 of Regulation S-X and the related rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, certain information and note disclosures normally included in financial statements prepared in accordance with US GAAP have been condensed or omitted pursuant to such rules and regulations. However, we believe that the disclosures included in these condensed consolidated financial statements are adequate to make the information presented not misleading. The unaudited condensed consolidated financial statements included in this document have been prepared on the same basis as the annual consolidated financial statements, and in our opinion reflect all adjustments, which include normal recurring adjustments necessary for a fair presentation in accordance with US GAAP and SEC regulations for interim financial statements. The results for the three and six months ended J une 30, 202 0 are not necessarily indicative of the results that we will have for any subsequent period. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the notes to those statements for the year ended December 31, 2019 included in our Annual Report on Form 10-K as filed with the SEC on March 30, 2020. 
Use Of Estimates	Use of Estimates — The preparation of condensed consolidated financial statements in conformity with US GAAP requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities, at the date of the condensed consolidated financial statements, as well as the reported amounts of revenue and expenses during the reporting period. We made estimates with respect to revenue recognition for progress toward completion and direct profit or loss on contracts, allowance for doubtful accounts, deferred taxes and income tax valuation allowance, fair values of long-lived assets, valuation of intangible assets, useful lives for property, equipment and intangible assets, capitalization of internal software development costs and fair value of stock-based compensation amounts. Actual results could differ from these estimates.
Foreign Currency	Foreign Currency — Our reporting currency is the U.S. dollar. The functional currency of our foreign operations, generally, is the respective local currency for each foreign subsidiary. Assets and liabilities of foreign operations denominated in local currencies are translated at the spot rate in effect at the applicable reporting date. Our condensed consolidated statements of operations are translated at the weighted average rate of exchange during the applicable period. The resulting unrealized cumulative translation adjustment is recorded as a component of accumulated other comprehensive loss in stockholders’ equity. Realized and unrealized transaction gains and losses generated by transactions denominated in a currency different from the functional currency of the applicable entity are recorded in other income (expense) in the period in which they occur.
Principles Of Consolidation	Principles of Consolidation — The unaudited condensed consolidated financial statements include the accounts of Evolving Systems, Inc. and subsidiaries, all of which are wholly - owned. All significant intercompany transactions and balances have been eliminated in consolidation.
Revenue Recognition	Revenue Recognition — The majority of our license fees and services revenue is generated from fixed-price contracts, this provides for licenses to our software products and services that customize such software to meet our customers’ needs. In most instances, customization services are determined to be essential to the functionality of the delivered software. Under Financial Accounting Standards Board (“FASB”) Topic 606, Revenue from Contacts with Customers (“ASC 606”), revenue is recognized when our customer obtains control of promised goods or services in an amount that reflects the consideration we expect to receive in exchange for those goods or services. We measure revenue based on consideration specified in a contract with a customer and exclude any sales incentives. Furthermore, we recognize revenue when we satisfy a performance obligation by transferring control over the service to our customer.  A performance obligation is a promise in a contract to transfer a distinct service to the customer. The transaction price of a contract is allocated to each distinct performance obligation and recognized as revenue when or as the customer receives the benefit of the performance obligation. Losses on fixed-price projects are recorded when identified. Taxes assessed by a governmental authority that are both imposed on and concurrent with a specific revenue-producing transaction, that are collected by us from a customer, are excluded from revenue.  Nature of goods and services  The following is a description of our products and services from which we generate revenue, as well as the nature, timing of satisfaction of performance obligations, and significant payment terms for each:  i. License Revenue  License fees represent the fees we receive from the licensing of our software products. In most instances, customization services are determined to be essential to the functionality of the delivered software. The license along with the customization services are transferred to our customers over time. In arrangements where the services are not essential to the functionality of the delivered software, we recognize license revenue when the license agreement has been approved and the software has been delivered. We can identify each party’s rights, payment terms, and commercial substance of the content. Where applicable, we identify multiple performance obligations and record as revenue as the performance obligations are fulfilled based on their estimated allocated standalone selling price. The selection of the method to measure progress towards completion requires judgment and is based on the extent of progress towards completion of the performance obligation. We recognize revenue using the input method of accounting based on labor hours.  ii. Customer Support Revenue  Customer support services includes annual support fees, recurring maintenance fees, and minor product upgrades generally as a single performance obligation. The Company also offers a warranty support fee which represents a separate performance obligation that is provided for up to a year with initial license purchase. The Company allocates the contract transaction price related to warranty support fees based on pricing consistent with what we would offer to other market participants. Upon the conclusion of the warranty period, the customer can choose to continue to receive support and maintenance services via our customer support offerings. We recognize revenue from our support ratably over the service contract period.  iii. Services Revenue  We recognize revenue from fixed-price service contracts using the input method of accounting based on labor hours. These contracts generally include a single performance obligation. Under the input method, revenue is recognized on the basis of an entity’s efforts or inputs toward satisfying a performance obligation. We recognize revenue from professional services provided pursuant to time-and-materials based contracts and training services as the services are performed, as that is when our performance obligation to our customers under such arrangements is fulfilled.  iv. Managed Services  We recognize revenue from our managed services contracts primarily over the service contract period generally as a single performance obligation. On occasion, our managed services contracts will contain a specified number of hours to work over the term of the contract. Revenue for this type of managed service contract is recognized using the input method of accounting, as previously described.  Disaggregation of revenue  In the following table, revenue is disaggregated by primary geographical market, major products/service lines, and timing of revenue recognition (in thousands):      For the Three Months Ended June 30, For the Six Months Ended June 30,  2020 2019 2020 2019  Primary geographical markets  United Kingdom $ 1,103 $ 1,344 $ 2,293 $ 2,716  Other 5,226 4,912 10,321 10,237  $ 6,329 $ 6,256 $ 12,614 $ 12,953   Major products/service lines  Licensing fees $ 97 $ 253 $ 304 $ 967  Customer support, including warranty support fees 1,952 2,348 4,085 4,580  Services 1,792 1,615 3,359 3,196  Managed services 2,488 2,040 4,866 4,210  Total services 6,232 6,003 12,310 11,986  $ 6,329 $ 6,256 $ 12,614 $ 12,953   Timing of revenue recognition  Products transferred at a point in time $ 93 $ 34 $ 228 $ 521  Products and services transferred over time 6,236 6,222 12,386 12,432  $ 6,329 $ 6,256 $ 12,614 $ 12,953  Contract balances  The following table provides information about receivables, assets, and liabilities from contracts with customers (in thousands):     June 30, 2020 December 31, 2019  Assets  Contract receivables, net $ 4,062 $ 6,732  Unbilled work-in-progress, net $ 2,875 $ 1,105  Liabilities  Unearned revenue $ 4,120 $ 3,971  Contract receivables are recorded at the invoiced amount and do not bear interest. Credit is extended based on the evaluation of a customer’s financial condition and collateral is not required. Unbilled work-in-progress is revenue which has been earned but not invoiced. The contract assets (unbilled work-in-progress) are transferred to the receivables when invoiced.  Management expects that incremental commission fees paid to employees and intermediaries as a result of obtaining contracts are recoverable and therefore the Company capitalized them as contract costs in the amount of $0.2 million at each of June 30, 2020 and December 31, 2019 .  Capitalized commission fees are amortized based on the transfer of services to which the assets relate which may range from two to three years, and are included in sales and marketing. In each of the three month periods ended June 30, 20 20 and 2019 , the amount of amortization was less than $0.1 million and there was no impairment loss in relation to the costs capitalized. In the six month periods ended June 30, 2020 and 2019, the amount of amortization was $0.2 million and less than $0.1 million , respectively, and there was no impairment loss in relation to the costs capitalized. Applying the practical expedient in ASC 606 paragraph 340-40-25-4, the Company recognizes the incremental costs of obtaining contracts as an expense when incurred if the amortization period of the assets that the Company otherwise would have recognized is one year or less. These costs are included in sales and marketing.  The contract liabilities primarily relate to unearned revenue. Amounts billed in advance of performance obligations being satisfied are recognized as unearned revenue.  For the three months ended June 30, 2020 and 2019 , we recognized revenue of $2.1 million and $1.7 million, respectively, which was included in the corresponding contract liability balance at the beginning of the period. For the six months ended June 30, 2020 and 2019, we recognized revenue of $2. 9 million and $2.3 million, respectively, which was included in the corresponding contract liability balance at the beginning of the period.  Transaction price allocated to the remaining performance obligations  Remaining performance obligations represent the transaction price of firm orders for which work has not been completed as of the period end date and excludes unexercised contract options and potential orders under ordering-type contracts (e.g., indefinite-delivery, indefinite-quantity). As of June 30, 20 20, the aggregate amount of the transaction price allocated to remaining performance obligations with lives greater than one-year totals $11.5 million. The Company expects approximately 56% of remaining performance obligations to be recognized into revenue within the next twelve months, with the remaining 36% in 1-2 years and 8% in 3-4 years.  We apply the practical expedient in paragraph ASC 606-10-50-14 and do not disclose information about remaining performance obligations that have original expected durations of one-year or less. We apply the transition practical expedient in paragraph ASC 606-10-65-1(f)(3) and do not disclose the amount of the transaction price allocated to the remaining performance obligations and an explanation of when we expect to recognize that amount as revenue.
Stock-based Compensation	Stock-based Compensation — We account for stock-based compensation by applying a fair-value-based measurement method to account for stock-based payment transactions with employees, non-employees and directors. We record compensation costs associated with the vesting of unvested options on a straight-line basis over the vesting period. Stock-based compensation is a non-cash expense because we settle these obligations by issuing shares of our common stock instead of settling such obligations with cash payments. We use the Black-Scholes model to estimate the fair value of each option grant on the date of grant. This model requires the use of estimates for expected term of the options and expected volatility of the price of our common stock. We recognize forfeitures as they occur rather than estimating them at the time of the grant.
Income Taxes	Income Taxes — We record deferred tax assets and liabilities for the estimated future tax effects of temporary differences between the tax bases of assets and liabilities and amounts reported in the accompanying condensed consolidated balance sheets, as well as operating losses and tax credit carryforwards. We measure deferred tax assets and liabilities using enacted tax rates expected to be applied to taxable income in the years in which those temporary differences are expected to be recovered or settled. We reduce deferred tax assets by a valuation allowance if, based on available evidence, it is more likely than not that these benefits will not be realized.  We use a recognition threshold and a measurement attribute for financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities.
Segment Information	Segment Information — We define operating segments as components of our enterprise for which separate financial information is reviewed regularly by the chief operating decision-makers to evaluate performance and to make operating decisions. We have identified our Chief Executive Officer and Senior Vice President of Finance as our chief operating decision-makers. These chief operating decision makers review revenues by segment and review overall results of operations.  We currently operate our business as one operating segment which includes two revenue types: license fees revenue and services revenue (as shown on the condensed consolidated statements of operations). License fees revenue represents the fees received from the license of software products. Services revenue includes services directly related to the delivery of the licensed products, such as fees for custom development, integration services, SaaS services, managed services, annual support fees, recurring maintenance fees, fees for maintenance upgrades and warranty services. Warranty services that are similar to software maintenance services are typically bundled with a license sale.
Recently Adopted Accounting Pronouncements And Recent Accounting Pronouncements	Recently Adopted Accounting Pronouncements — In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13, Financial Instruments – Credit Losses (Topic 326) — Measurement of Credit Losses on Financial Instruments (“ASU 2016-13 ” ). ASU 2016-13 requires entities to establish an allowance for credit losses for most financial assets. Prior US GAAP was based on an incurred loss methodology for recognizing credit losses on financial assets measured at amortized cost and available-for sale debt securities. The update is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Early adoption is permitted for fiscal years beginning after December 31, 2018. The amendments in this ASU did not have a material impact on our condensed consolidated financial statements.  In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (ASC 820) — Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement (“ASU 2018-13”). ASU 2018-13 removes certain disclosures, modifies certain disclosures and adds additional disclosures. ASU 2018-13 is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2019. Early adoption is permitted. The amendments in this ASU did not have a material impact on our condensed consolidated financial statements.  Recent Accounting Pronouncements — In December 2019, the FASB issued ASU 2019-12, Income Taxes (ASC 740) — Simplifying the Accounting for Income Taxes (“ASU 2019-12 ” ). ASU 2019-12 which modifies ASC 740 to simplify the accounting for income taxes. The ASU removes certain exceptions for recognizing deferred taxes for investments, performing intra-period allocation and calculating income taxes in interim periods. The ASU also adds guidance to reduce complexity in certain areas, including recognizing deferred taxes for tax goodwill and allocating taxes to members of a consolidated group. ASU 2019-12 is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2020. We have not yet completed the full assessment of the impact on our condensed consolidated financial statements or related disclosures.  In March 2020, the FASB issued ASU 2020-03, Codification Improvements to Financial Instruments – Issue 4: Cross-Reference to Line of-Credit or Revolving-Debt Arrangements Guidance in Subtopic 470-50. Stakeholders requested that paragraphs 470-50-40-17 through 40-18, which describe the accounting for fees between debtor and creditor and third-party costs directly related to exchanges or modifications of debt instruments, reference paragraph 470-50-40-21 for line-of-credit or revolving-debt arrangements. We have not yet completed the full assessment of the impact on our condensed consolidated financial statements or related disclosures.  Management has evaluated other recently issued accounting pronouncements and does not believe that any of these pronouncements will have a significant impact on our condensed consolidated financial statements and related disclosures.  

Organization And Summary Of S_3

Organization And Summary Of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2020
Organization And Summary Of Significant Accounting Policies [Abstract]
Schedule Of Disaggregation Of Revenue	   For the Three Months Ended June 30, For the Six Months Ended June 30,  2020 2019 2020 2019  Primary geographical markets  United Kingdom $ 1,103 $ 1,344 $ 2,293 $ 2,716  Other 5,226 4,912 10,321 10,237  $ 6,329 $ 6,256 $ 12,614 $ 12,953   Major products/service lines  Licensing fees $ 97 $ 253 $ 304 $ 967  Customer support, including warranty support fees 1,952 2,348 4,085 4,580  Services 1,792 1,615 3,359 3,196  Managed services 2,488 2,040 4,866 4,210  Total services 6,232 6,003 12,310 11,986  $ 6,329 $ 6,256 $ 12,614 $ 12,953   Timing of revenue recognition  Products transferred at a point in time $ 93 $ 34 $ 228 $ 521  Products and services transferred over time 6,236 6,222 12,386 12,432  $ 6,329 $ 6,256 $ 12,614 $ 12,953 
Schedule Of Receivables, Assets And Liabilities From Contracts With Customers	  June 30, 2020 December 31, 2019  Assets  Contract receivables, net $ 4,062 $ 6,732  Unbilled work-in-progress, net $ 2,875 $ 1,105  Liabilities  Unearned revenue $ 4,120 $ 3,971 

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2020
Intangible Assets [Abstract]
Summary Of Identifiable Intangible Assets	    June 30, 2020  Gross Amount Accumulated Amortization Net Carrying Amount  Purchased software $ 2,849 $ (1,677) $ 1,172  Trademarks and tradenames 298 (253) 45  Non-competition 39 (39) —  Customer relationships 4,257 (2,384) 1,873  $ 7,443 (1) $ (4,353) (1) $ 3,090     December 31, 2019  Gross Amount Accumulated Amortization Net Carrying Amount  Purchased software $ 2,903 $ (1,508) $ 1,395  Trademarks and tradenames 307 (247) 60  Non-competition 39 (39) —  Customer relationships 4,346 (2,136) 2,210  $ 7,595 (1) $ (3,930) (1) $ 3,665   (1) Includes foreign currency translation adjustment of less than $0.1 million.
Summary Of Expected Future Amortization Expense Related To Identifiable Intangibles	   For the Twelve Months ended June 30,  2020 $ 928  2021 873  2022 509  2023 248  2024 99  Thereafter 433  $ 3,090 

Balance Sheet Components (Table

Balance Sheet Components (Tables)	6 Months Ended
	Jun. 30, 2020
Balance Sheet Components [Abstract]
Accounts Payable And Accrued Liabilities	   June 30, 2020 December 31, 2019  Accounts payable and accrued liabilities:  Accounts payable $ 1,037 $ 889  Accrued compensation and related expenses 1,978 1,755  Accrued liabilities 1,527 1,183  $ 4,542 $ 3,827 

Loss Per Share (Tables)

Loss Per Share (Tables)	6 Months Ended
	Jun. 30, 2020
Loss Per Share [Abstract]
Summary Of Basic And Diluted Loss Per Share	    For the Three Months Ended June 30, For the Six Months Ended June 30,  2020 2019 2020 2019  Basic loss per common share:  Net loss $ (48) $ (6,982) $ (80) $ (8,099)  Basic weighted average shares outstanding 12,179 12,162 12,179 12,150  Basic loss per common share: $ (0.00) $ (0.57) $ (0.01) $ (0.67)   Diluted loss per common share:  Net loss $ (48) $ (6,982) $ (80) $ (8,099)  Weighted average shares outstanding 12,179 12,162 12,179 12,150  Effect of dilutive securities - options and restricted stock — — — —  Diluted weighted average shares outstanding 12,179 12,162 12,179 12,150  Diluted loss per common share: $ (0.00) $ (0.57) $ (0.01) $ (0.67) 

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2020
Stock-Based Compensation [Abstract]
Summary Of Stock-Based Compensation Expenses	   For the Three Months Ended June 30, For the Six Months Ended June 30,  2020 2019 2020 2019  Cost of revenue, excluding  depreciation and amortization $ 11 $ 13 $ 23 $ 17  Sales and marketing 6 8 12 11  General and administrative (8) 34 38 149  Product development - 8 (6) 16  Total stock-based compensation $ 9 $ 63 $ 67 $ 193 
Summary Of Restricted Stock Activity	   Restricted  Stock  Number of  Shares  (in thousands)  Unvested restricted stock at January 1, 2020 159  Less restricted stock vested (31)  Less restricted stock forfeited/expired (65)  Unvested restricted stock at June 30, 2020 63 
Summary Of Stock Option Activity	   Weighted-  Average  Weighted- Remaining Aggregate  Number of Average Contractual Intrinsic  Shares Exercise Term Value  (in thousands) Price (Years) (in thousands)  Options outstanding at January 1, 2020 438 $ 5.69 6.51 $ —  Less options forfeited/cancelled (87) 5.46  Less options expired (3) 2.86  Options outstanding at June 30, 2020 348 $ 5.77 6.15 $ —   Options exercisable at June 30, 2020 267 $ 6.19 5.77 $ — 

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2020
Income Taxes [Abstract]
Components Of Deferred Tax Assets And Liabilities	   June 30, 2020 December 31, 2019  Deferred tax assets:  Foreign tax credits carryforwards $ 4,611 $ 4,650  Net operating loss carryforwards - Federal 37 —  Net operating loss carryforwards — State 956 753  Net operating loss carryforwards — Foreign 5,761 5,911  Alternative minimum tax credits — 385  Stock compensation 474 552  Depreciable assets 35 54  Accrued liabilities and reserves 72 127  Total deferred tax assets 11,946 12,432   Deferred tax liabilities:  Intangibles (148) (180)  Accrued liabilities and reserves (161) (170)  Total deferred tax liability (309) (350)   Net deferred tax assets, before valuation allowance 11,637 12,082  Valuation allowance (11,006) (11,082)  Net deferred tax asset $ 631 $ 1,000 

Geographical Information (Table

Geographical Information (Tables)	6 Months Ended
	Jun. 30, 2020
Geographical Information [Abstract]
Long-Lived Assets, Net By Geographic Region	   June 30, 2020 December 31, 2019  Long-lived assets, net  United States $ 1,638 $ 2,063  United Kingdom 1,541 1,727  Other 1,439 1,562  $ 4,618 $ 5,352 

Commitments And Contingencies (

Commitments And Contingencies (Tables)	6 Months Ended
	Jun. 30, 2020
Commitments And Contingencies [Abstract]
Operating ROU Lease Assets And Lease Liabilities	   As of  June 30, 2020  Operating leases - right of use assets $ 987   Operating lease current $ 276  Lease obligations — operating leases, net of current portion 702  Total lease liability $ 978   Weighted average remaining lease term (in years) 4.1  Weighted average discount rate 6.75% 
Future Lease Payments	   For the year ending  December 31,  2020 - Remaining $ 179  2021 316  2022 292  2023 163  2024 69  Thereafter 109  Total future minimum lease payments 1,128  Present value adjustment 150  Total $ 978 

Organization And Summary Of S_4

Organization And Summary Of Significant Accounting Policies (Narrative) (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)itemsegment	Jun. 30, 2019USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Cash and cash equivalents	$ 4,271,000	$ 5,310,000	$ 4,271,000	$ 5,310,000	$ 3,076,000	$ 6,732,000
Number of revenue types | item			2
Capitalized contract cost, amortization			$ 200,000
Capitalized contract cost, impairment loss	0	0	0	0
Revenue recognized in correponding to contract liability	2,100,000	1,700,000	2,900,000	2,300,000
Remaining performance obligations	$ 11,500,000		$ 11,500,000
Percentage of remaining performance obligations, next twelve months			56.00%
Number of operating segments | segment			1
Minimum [Member]
Capitalized contract cost, amortization period	2 years		2 years
Maximum [Member]
Capitalized contract cost	$ 200,000		$ 200,000		$ 200,000
Capitalized contract cost, amortization period	3 years		3 years
Capitalized contract cost, amortization	$ 100,000	$ 100,000		$ 100,000
Year 1 and 2 [Member]
Percentage of remaining performance obligations, thereafter			36.00%
Year 3 and 4 [Member]
Percentage of remaining performance obligations, thereafter			8.00%

Organization And Summary Of S_5

Organization And Summary Of Significant Accounting Policies (Schedule Of Disaggregation Of Revenue) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Disaggregation of Revenue [Line Items]
Revenues	$ 6,329	$ 6,256	$ 12,614	$ 12,953
Products Transferred At A Point In Time [Member]
Disaggregation of Revenue [Line Items]
Revenues	93	34	228	521
Products and Services Transferred Over Time [Member]
Disaggregation of Revenue [Line Items]
Revenues	6,236	6,222	12,386	12,432
Licensing Fees [Member]
Disaggregation of Revenue [Line Items]
Revenues	97	253	304	967
Customer Support, Including Warranty Support Fees [Member]
Disaggregation of Revenue [Line Items]
Revenues	1,952	2,348	4,085	4,580
Services [Member]
Disaggregation of Revenue [Line Items]
Revenues	1,792	1,615	3,359	3,196
Managed Services [Member]
Disaggregation of Revenue [Line Items]
Revenues	2,488	2,040	4,866	4,210
Services [Member]
Disaggregation of Revenue [Line Items]
Revenues	6,232	6,003	12,310	11,986
United Kingdom [Member]
Disaggregation of Revenue [Line Items]
Revenues	1,103	1,344	2,293	2,716
Other [Member]
Disaggregation of Revenue [Line Items]
Revenues	$ 5,226	$ 4,912	$ 10,321	$ 10,237

Organization And Summary Of S_6

Organization And Summary Of Significant Accounting Policies (Schedule Of Receivables, Assets And Liabilities From Contracts With Customers) (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Assets
Contract receivables, net	$ 4,062	$ 6,732
Unbilled work-in-progress, net	2,875	1,105
Liabilities
Unearned revenue	$ 4,120	$ 3,971

Intangible Assets (Narrative) (

Intangible Assets (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Intangible Assets [Abstract]
Amortization expense of identifiable intangible assets	$ 233	$ 235	$ 468	$ 472

Intangible Assets (Summary Of I

Intangible Assets (Summary Of Identifiable Intangible Assets) (Details) - USD ($) $ in Thousands		Jun. 30, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Gross Amount	[1]	$ 7,443	$ 7,595
Accumulated Amortization	[1]	(4,353)	(3,930)
Net Carrying Amount		3,090	3,665
Foreign currency translation adjustment		100	100
Purchased Software [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Amount		2,849	2,903
Accumulated Amortization		(1,677)	(1,508)
Net Carrying Amount		1,172	1,395
Trademarks And Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Amount		298	307
Accumulated Amortization		(253)	(247)
Net Carrying Amount		45	60
Non-competition [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Amount		39	39
Accumulated Amortization		(39)	(39)
Net Carrying Amount
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Amount		4,257	4,346
Accumulated Amortization		(2,384)	(2,136)
Net Carrying Amount		$ 1,873	$ 2,210
[1]	Includes foreign currency translation adjustment of less than $0.1 million.

Intangible Assets (Summary Of E

Intangible Assets (Summary Of Expected Future Amortization Expense Related To Identifiable Intangibles) (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
For the Twelve Months ended June 30,
2020	$ 928
2021	873
2022	509
2023	248
2024	99
Thereafter	433
Net Carrying Amount	$ 3,090	$ 3,665

Balance Sheet Components (Accou

Balance Sheet Components (Accounts Payable And Accrued Liabilities) (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Balance Sheet Components [Abstract]
Accounts payable	$ 1,037	$ 889
Accrued compensation and related expenses	1,978	1,755
Accrued liabilities	1,527	1,183
Total accounts payable and accrued liabilities	$ 4,542	$ 3,827

Loss Per Share (Narrative) (Det

Loss Per Share (Narrative) (Details) - shares shares in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Loss Per Share [Abstract]
Shares excluded from the dilutive stock calculation	0.4	0.6	0.4	0.6

Loss Per Share (Summary Of Basi

Loss Per Share (Summary Of Basic And Diluted Loss Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Basic loss per common share:
Net loss	$ (48)	$ (6,982)	$ (80)	$ (8,099)
Basic weighted average shares outstanding	12,179	12,162	12,179	12,150
Basic loss per common share:	$ 0	$ (0.57)	$ (0.01)	$ (0.67)
Diluted loss per common share:
Net loss	$ (48)	$ (6,982)	$ (80)	$ (8,099)
Weighted average shares outstanding	12,179	12,162	12,179	12,150
Effect of dilutive securities - options and restricted stock
Diluted weighted average shares outstanding	12,179	12,162	12,179	12,150
Diluted loss per common share:	$ 0	$ (0.57)	$ (0.01)	$ (0.67)

Stock-Based Compensation (Narra

Stock-Based Compensation (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 9	$ 63	$ 67	$ 193
Stock options granted			0	0
Fair value of stock awards vested			$ 200
2007 Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant	0		0		0
Shares issued and outstanding	200,000		200,000		300,000
2016 Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant	500,000		500,000		400,000
Shares issued and outstanding	200,000		200,000		300,000
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of stock awards vested				$ 100
Senior Management [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			4 years
Board Of Directors [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			1 year

Stock-Based Compensation (Summa

Stock-Based Compensation (Summary Of Stock-Based Compensation Expenses) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total share-based compensation	$ 9	$ 63	$ 67	$ 193
Cost Of Revenue, Excluding Depreciation And Amortization [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total share-based compensation	11	13	23	17
Sales And Marketing [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total share-based compensation	6	8	12	11
General And Administrative [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total share-based compensation	$ (8)	34	38	149
Product Development [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total share-based compensation		$ 8	$ (6)	$ 16

Stock-Based Compensation (Sum_2

Stock-Based Compensation (Summary Of Restricted Stock Activity) (Details) - Restricted Stock [Member] shares in Thousands	6 Months Ended
	Jun. 30, 2020shares
Unvested restricted stock, beginning	159
Less restricted stock vested	(31)
Less restricted stock forfeited/expired	(65)
Unvested restricted stock, ending	63

Stock-Based Compensation (Sum_3

Stock-Based Compensation (Summary Of Stock Option Activity) (Details) - USD ($) shares in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Stock-Based Compensation [Abstract]
Number of Shares, Options outstanding at beginning	438
Number of Shares, Less options forfeited/cancelled	(87)
Number of Shares, Less options expired	(3)
Number of Shares, Options outstanding at ending	348	438
Number of Shares, Options exercisable at June 30, 2020	267
Weighted-Average Exercise Price, Options outstanding at beginning	$ 5.69
Weighted-Average Exercise Price, Less options forfeited/cancelled	5.46
Weighted Average Exercise Price, Less options expired	2.86
Weighted-Average Exercise Price, Options outstanding at ending	5.77	$ 5.69
Weighted-Average Exercise Price, Options exercisable at June 30, 2020	$ 6.19
Weighted-Average Remaining Contractual Term (Years), Options outstanding	6 years 1 month 24 days	6 years 6 months 4 days
Weighted-Average Remaining Contractual Term (Years), Options exercisable at June 30, 2020	5 years 9 months 7 days
Aggregate Intrinsic Value, Options outstanding at beginning
Aggregate Intrinsic Value, Options outstanding at ending
Aggregate Intrinsic Value, Options exercisable at June 30, 2020

Concentration Of Credit Risk (N

Concentration Of Credit Risk (Narrative) (Details) - customer	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Revenue By Geographic Region [Member] | Customer One [Member] | Europe [Member]
Concentration Risk [Line Items]
Number of significant customers	1	1	1	1
Concentration risk, percentage	10.00%	13.00%	10.00%	11.00%
Revenue By Geographic Region [Member] | Customer One [Member] | Europe [Member] | Minimum [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	10.00%	10.00%	10.00%	10.00%
Contract Receivables And Unbilled Work-In-Progress [Member]
Concentration Risk [Line Items]
Number of significant customers					1
Concentration risk, percentage					12.00%
Contract Receivables And Unbilled Work-In-Progress [Member] | Customer One [Member]
Concentration Risk [Line Items]
Number of significant customers			0
Concentration risk, percentage			10.00%

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details)	Jun. 25, 2020USD ($)	Apr. 15, 2020USD ($)	Jul. 31, 2018USD ($)	Aug. 16, 2017USD ($)item	Feb. 29, 2016USD ($)item	Jun. 30, 2020	Jun. 01, 2020USD ($)	Sep. 24, 2019USD ($)
Lumata Facility [Member] | East West Bank [Member]
Debt Instrument [Line Items]
Monthly principal payment			$ 100,000
Interest rate			3.50%			4.75%
Rate plus prime rate			1.50%
Increase in interest rate, in event of a default						5.00%
Number of monthly installments of principal | item				4
Number of remaining payments | item				3
Origination fee				$ 23,650
Increment amount				$ 50,000
Prepayment fee percentage				2.00%
Lumata Facility [Member] | East West Bank [Member] | Lumata Entities [Member]
Debt Instrument [Line Items]
Loan amount				$ 4,700,000
Lumata Facility [Member] | East West Bank [Member] | Prime Rate [Member]
Debt Instrument [Line Items]
Interest rate						3.25%
Loan Facility - First Amendment [Member]
Debt Instrument [Line Items]
Advance payment								$ 666,666.66
Lumata Facility - Second Amendment [Member]
Debt Instrument [Line Items]
Monthly principal payment	$ 100,000
Interest rate	5.00%
Advance payment							$ 44,000
Term Loan [Member]
Debt Instrument [Line Items]
Loan amount					$ 6,000,000
Rate plus prime rate					1.00%
Increase in interest rate, in event of a default					5.00%
Number of monthly installments of principal | item					36
Number of payment for annual credit facility fees | item					2
Credit facility fees					$ 18,750
Legal fee					$ 1,000
Term Loan - Sixth Amendment [Member]
Debt Instrument [Line Items]
Advance payment								$ 333,333.33
Paycheck Protection Program Loan [Member]
Debt Instrument [Line Items]
Interest rate		1.00%
Proceeds from PPP loan		$ 318,900
Payable period, unforgiven portion		2 years
Deferral payments period		6 months
Minimum [Member] | Lumata Facility [Member] | East West Bank [Member]
Debt Instrument [Line Items]
Prepayment amount				$ 250,000
Minimum [Member] | Paycheck Protection Program Loan [Member]
Debt Instrument [Line Items]
Loans and accrued interest, forgivable period		56 days
Maximum [Member] | Paycheck Protection Program Loan [Member]
Debt Instrument [Line Items]
Loans and accrued interest, forgivable period		168 days

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Income Taxes [Line Items]
Net income tax expense	$ 305,000	$ 96,000	$ 504,000	$ 187,000
Current income tax expense	$ 300,000		$ 500,000
Effective tax rate	119.00%	(1.00%)	119.00%	(2.00%)
Deferred tax assets	$ 631,000		$ 631,000		$ 1,000,000
Unrecognized tax benefits	0		0		0
Income before income tax expense	1,100,000		2,200,000
FTC Carryforwards [Member]
Income Taxes [Line Items]
Deferred tax assets	300,000		300,000		300,000
Deferred tax liability	$ 200,000		200,000		200,000
Foreign tax credit			$ 500,000		$ 500,000
U.K., Nigerian and Indian Operations [Member]
Income Taxes [Line Items]
Current income tax expense		$ 100,000		$ 200,000

Income Taxes (Components Of Def

Income Taxes (Components Of Deferred Tax Assets And Liabilities) (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Deferred tax assets:
Foreign tax credits carryforwards	$ 4,611	$ 4,650
Net operating loss carryforwards - Federal	37
Net operating loss carryforwards - State	956	753
Net operating loss carryforwards - Foreign	5,761	5,911
Alternative minimum tax credits		385
Stock compensation	474	552
Depreciable assets	35	54
Accrued liabilities and reserves	72	127
Total deferred tax assets	11,946	12,432
Deferred tax liabilities:
Intangibles	(148)	(180)
Accrued liabilities and reserves	(161)	(170)
Total deferred tax liability	(309)	(350)
Net deferred tax assets, before valuation allowance	11,637	12,082
Valuation allowance	(11,006)	(11,082)
Net deferred tax asset	$ 631	$ 1,000

Geographical Information (Long-

Geographical Information (Long-Lived Assets, Net By Geographic Region) (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Long-lived assets, net	$ 4,618	$ 5,352
United States [Member]
Segment Reporting Information [Line Items]
Long-lived assets, net	1,638	2,063
United Kingdom [Member]
Segment Reporting Information [Line Items]
Long-lived assets, net	1,541	1,727
Other [Member]
Segment Reporting Information [Line Items]
Long-lived assets, net	$ 1,439	$ 1,562

Commitments And Contingencies_2

Commitments And Contingencies (Narrative) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Other Commitments [Line Items]
Operating lease expense		$ 100,000	$ 200,000	$ 200,000
Short-term lease expense			100,000	100,000
Sublease rental income			0	0
Lease obligations - operating leases	$ 200,000	100,000	$ 300,000	$ 300,000
Minimum [Member]
Other Commitments [Line Items]
Remaining lease terms	1 year		1 year
Maximum [Member]
Other Commitments [Line Items]
Remaining lease terms	7 years		7 years
Operating lease expense	$ 100,000
Short-term lease expense	100,000	$ 100,000
Product Warranty [Member]
Other Commitments [Line Items]
Liabilities	0		$ 0		$ 0
Indemnification Agreement [Member] | Insurance Policy Coverage [Member]
Other Commitments [Line Items]
Liabilities	0		0		0
Indemnification Agreement [Member] | Customers And Suppliers [Member]
Other Commitments [Line Items]
Liabilities	0		0		0
Indemnification Agreement [Member] | Software [Member]
Other Commitments [Line Items]
Liabilities	$ 0		$ 0		$ 0

Commitments And Contingencies_3

Commitments And Contingencies (Operating ROU Lease Assets And Lease Liabilities) (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Commitments And Contingencies [Abstract]
Operating leases - right-of-use assets	$ 987	$ 1,205
Operating lease current	276	321
Lease obligations - operating leases, net of current portion	702	$ 876
Total lease liability	$ 978
Weighted average remaining lease term (in years)	4 years 1 month 6 days
Weighted average discount rate	6.75%

Commitments And Contingencies_4

Commitments And Contingencies (Future Lease Payments) (Details) $ in Thousands	Jun. 30, 2020USD ($)
Commitments And Contingencies [Abstract]
2020 - Remaining	$ 179
2021	316
2022	292
2023	163
2024	69
Thereafter	109
Total future minimum lease payments	1,128
Present value adjustment	150
Total	$ 978