Prism Technologies (PRZM) 10-Q 14 Nov 17 2017 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 14, 2017
Document Information [Line Items]
Entity Registrant Name	Prism Technologies Group, Inc.
Entity Central Index Key	1,077,370
Trading Symbol	przm
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		10,073,688
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 220,000	$ 589,000
Restricted cash equivalents	0	400,000
Prepaid expenses and other current assets	31,000	599,000
Total current assets	251,000	1,588,000
Intangible assets, net		15,255,000
Goodwill	0	54,000
Other assets	22,000	22,000
Total assets	273,000	16,919,000
Current liabilities:
Accounts payable	410,000	384,000
Accrued expenses		1,508,000
Notes payable, net	3,489,000	3,190,000
Deposit for revenue sharing arrangement, net		108,000
Derivative liability		405,000
Due to related party		252,000
Total current liabilities	3,899,000	5,847,000
Accrued contingent consideration, non-current		11,539,000
Other liabilities		45,000
Total liabilities	3,899,000	17,431,000
Commitments and contingencies (Note 14)
Stockholders’ deficit:
Common stock, $0.001 par value. Authorized: 25,000,000 shares; 14,533,013 shares issued and 10,073,688 shares outstanding at September 30, 2017 and December 31, 2016, respectively	15,000	15,000
Paid-in capital	231,435,000	231,374,000
Treasury stock	(10,323,000)	(10,323,000)
Accumulated deficit	(224,753,000)	(221,578,000)
Total stockholders’ deficit	(3,626,000)	(512,000)
Total liabilities and stockholders’ deficit	$ 273,000	$ 16,919,000

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2017	Dec. 31, 2016
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	25,000,000	25,000,000
Common stock, shares issued (in shares)	14,533,013	14,533,013
Common stock, shares outstanding (in shares)	10,073,688	10,073,688

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenues			$ 110,000
Cost of revenues			(91,000)
Gross margin			19,000
Operating expenses:
General and administrative	282,000	924,000	(106,000)	3,014,000
Amortization	0	1,920,000	2,626,000	6,285,000
Impairment, net	0	0	1,009,000	198,000
Total operating expenses	282,000	2,844,000	3,529,000	9,497,000
Loss from operations	(282,000)	(2,844,000)	(3,510,000)	(9,497,000)
Other income	6,000	11,000	1,107,000	39,000
Interest expense	(104,000)	(167,000)	(772,000)	(510,000)
Net loss before income taxes	(380,000)	(3,000,000)	(3,175,000)	(9,968,000)
Income tax benefit		101,000		101,000
Net loss	$ (380,000)	$ (2,899,000)	$ (3,175,000)	$ (9,867,000)
Net loss per share:
Basic and diluted (in dollars per share)	$ (0.04)	$ (0.29)	$ (0.32)	$ (0.98)
Shares used in computing loss per share amounts
Basic and diluted (in shares)	10,073,688	10,073,688	10,073,688	10,073,688

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities:
Net loss	$ (3,175,000)	$ (9,867,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	61,000	57,000
Amortization	2,626,000	6,285,000
Change in fair value of derivative liability	(405,000)
Impairment of intangible assets	12,629,000	2,209,000
Impairment of goodwill	54,000	0
Gain on changes in estimate due to related party	(250,000)
Gain on change in deposit for revenue sharing arrangement	(500,000)
Changes in estimates to prepaid expenses	450,000
Changes in estimates to accrued expenses	(3,651,000)
Imputed interest expense on contingent consideration	135,000	246,000
Imputed interest	689,000	259,000
Revaluation of contingent consideration	(11,674,000)	(2,011,000)
Net changes in operating assets and liabilities:
Prepaid expenses and other current assets	118,000	145,000
Accounts payable	26,000	18,000
Accrued expenses and other current liabilities	2,098,000	(293,000)
Income tax benefit		(101,000)
Net cash used in operating activities	(769,000)	(3,053,000)
Cash flows from investing activities:
Redemptions of short-term investments		1,494,000
Redemptions of restricted cash equivalents	400,000	200,000
Net cash provided by investing activities	400,000	1,694,000
Net decrease in cash and cash equivalents	(369,000)	(1,359,000)
Cash and cash equivalents, beginning of period	589,000	1,756,000
Cash and cash equivalents, end of period	$ 220,000	$ 397,000

Note 1 - Business of Prism Tech

Note 1 - Business of Prism Technologies Group, Inc.	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Prism Technologies Group, Inc. (referred to herein as “PTG”, “we”, “our” or “us”) was originally incorporated in California in February 1995 October 1996.The 101 100, 95630, 916 932 2860. www.przmgroup.com. Since December 21, 2011, ’s business has consisted of intellectual property management and licensing and enforcing a portfolio of patents. On March 26, 2015, two 50 September 2015,

Note 2 - Basis of Presentation

Note 2 - Basis of Presentation and Liquidity	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	2. The condensed consolidated financial statements include the accounts of PTG and its wholly-owned subsidiaries, Goldrush Insurance Services, Inc. and Prism Technologies LLC. All significant inter-company accounts and transactions have been eliminated in the condensed consolidated financial statements. The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information and with the instructions to Form 10 8 03 X. not September 30, 2017 three nine September 30, 2017 2016 nine September 30, 2017 2016. three nine September 30, 2017 not The accompanying financial statements have been prepared under the assumption that PTG will continue to operate as a going concern, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. The condensed consolidated financial statements do not may As of September 30, 2017, $0.2 $3.5 2017. not one no 2016, $500,000 $250,000. fourth 2017. No. 17 Subsequent Events October 20, 2017 $500,000 may twelve 10 not may These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in our Annual Report on Form 10 December 31, 2016 not not no Summary of Significant Accounting Policies Revenue recognition PTG recognizes revenue when persuasive evidence of an arrangement exists, delivery of the product or service has occurred, all obligations have been performed pursuant to the terms of the agreement, the sales price is fixed or determinable, and collectabi lity is reasonably assured. Revenue results from grants of certain intellectual property rights for patented technologies owned or controlled by PTG and settlements reached from legal enforcement of PTG’s patent rights. Revenue is recognized when the arrangement with the licensee has been signed and the license has been delivered and made effective, provided license fees are fixed or determinable and collectability is reasonably assured. The fair value of licenses achieved is recognized as revenue. The a mount of consideration received upon any settlement or judgment is allocated to each element of the settlement based on the fair value of each element. Elements related to licensing agreements and royalty revenues, is recognized as revenue in the Consolidated Statement of Operations. Elements that are not no no Cost of Revenues Cost of revenues include the costs and expenses incurred in connection with PTG's patent licensing and enforcement activities, including contingent fee based legal expenses, other patent-related legal expenses paid to external patent counsel, licensing and enforcement related research, consulting expenses and revenue share payments paid to third Intangible Assets The fair value amount assigned to each acquired patent asset was being amortized on a straight-line basis over a period ranging from 1.5 6.5 a weighted average of 4.8 100% $0 $2.6 three nine September 30, 2017 $1.9 $6.3 2016. As part of the Merger, PTG acquired covenants not ’s officers. not was three PTG evaluates the recoverability of its long-lived assets, including intangible assets subject to amortization in accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 360, Property, Plant and Equipment 360 may not The fair value of the acquired intangible assets were based on estimated future cash flows to be generated from the patent portfolio discounted using a rate commensurate with the risk involved. PTG determined that the carrying value of certain of its intangible assets were in excess of fair value because the receipt of the forecasted cash flows would likely not $0 $1.0 three nine September 30, 2017 $0 $0.2 2016. $0 $12.7 $0 $11.7 three nine September 30, 2017, $0 $2.2 $0 $2.0 2016. Goodwill Goodwill represents the excess of: (a) the aggregate of the fair value of consideration transferred, the fair value of any noncontrolling interest in the acquiree (if any) and the acquisition date fair value of PTG’s previously held equity interest in the acquiree (if any), over (b) the fair value of assets acquired and liabilities assumed. Goodwill, deemed to have an indefinite life is subject to periodic impairment testing as described below. Goodwill is tested for impairment on a periodic basis, and at least annually in the fourth first no second second In addition, PTG would evaluate goodwill for impairment if events or circumstances change between annual tests indicating a possible impairment. Examples of such events or circumstances include the following: ● a significant adverse change in legal factors or in the business climate; ● a more likely than not ● the testing for recoverability of a significant asset group within the segment. PTG determined that the carrying value of goodwill was in excess of fair value because the receipt of the forecasted cash flows would likely not $0 $0.1 three nine September 30, 2017 no 2016. zero September 30, 2017. Derivative instruments We assess whether activities which provide capital to fund our operations include embedded features that are derivatives instruments. If a derivative instrument is embedded, the instrument is accounted for separately from the host contract. Changes in fair value are recognized in other income or loss, consistent with the underlying derivative instrument. As a result, any change in the value of our derivative instrument would be substantially offset by an opposite change in the value of the underlying derivative item. We do not Share-Based Payments We account for share-based compensation in accordance with ASC 718 “Compensation – Stock Compensation.” 718, may not not Recent Accounting Standards In May 2014, FASB”) FASB issued Accounting Standards Update (“ASU”) No. 2014 09, December 15, 2017. not We are continuing to assess the impact of the new guidance on our accounting policies and procedures and are evaluating the new requirements as applied to existing revenue contracts. The new guidance may may no may first 2018. not There have been four 2014 09, 2016 08, Principal versus Agent Considerations (Reporting Revenue Gross Versus Net), March, 2016 2014 09. 2016 10, Identifying Performance Obligations and Licensing,” April 2016, 2014 09 2016 12, “Revenue from Contracts with Customers — Narrow Scope Improvements and Practical Expedients” 2014 09 2014 09. 2016 20, Technical Corrections and Improvements to Topic 606, December 2016, 2014 09, four In November 2015, No. 2015 17, 2015 17” 2015 17 December 15, 2016, may 2015 17 January 1, 2017. not In February 2016, No. 2016 02 Leases” that requires a lessee to recognize the assets and liabilities that arise from operating leases. A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For leases with a term of 12 not December 15, 2018, In March 2016, 2016 09, Compensation - Stock Compensation 718 : Improvements to Employee Share-Based Payment Accounting December 15, 2016. 2016 09 January 1, 2017. $2.4 $64.7 $62.3 September 30, 2017. In Augus t 2016, No. 2016 15, No. 2016 15 December 15, 2017, not 2016 15 On January 5, 2017, 2017 01 “Business Combinations (Topic 805 not December 15, 2017, not In January 2017, 2017 04: Intangibles — Goodwill and Other (Topic 350 017 04” 2 December 15, 2019. January 1, 2017. not In May 2017, 2017 09: Compensation – Stock Compensation (Topic 718 December 15, 2017; In July 2017, No. 2017 11, 260 480 815 2017 11 two no no 260 470 20, 260 480 not December 15, 2018. December 15, 2019, December 15, 2020. not not not

Note 3 - Contingent Considerati

Note 3 - Contingent Consideration	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Business Combination Disclosure [Text Block]	3. Contingent Consideration As part of the Merger, Prism LLC was acquired for a purchase price of $58.3 first $16.5 70% $49.5 March 31, September 30 December 31, 20% December 31. 4 We reassessed the contingent consideration liability in connection with this transaction by comparing the estimated future undiscounted cash flows expected to be generated relating to this liability to its carrying amount. For the three nine September 30, 2017, $0 $1.0 $0 $0.2 2016. $0 $12.7 $0 $11.7 three nine September 30, 2017, $0 $2.2 $0 $2.0 2016.

Note 4 - Fair Value Measurement

Note 4 - Fair Value Measurements	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Fair Value Disclosures [Text Block]	4. Fair Value Measurements The following table presents the assets measured at fair value on a recurring basis as of September 30, 2017 ( September 30, 2017 Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 220 $ 220 $ — $ — Restricted cash equivalents — — — — Total assets at fair value $ 220 $ 220 $ — $ — September 30, 2017 Level 1 Level 2 Level 3 Liabilities: Contingent consideration $ — $ — $ — $ — Derivative liability — — — — Total liabilities at fair value $ — $ — $ — $ — The following table presents the financial assets measured at fair value on a recurring basis as of December 31, 2016 December 31, 2016 Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 589 $ 589 $ — $ — Restricted cash equivalents 400 400 — — Total assets at fair value $ 989 $ 989 $ — $ — December 31, 2016 Level 1 Level 2 Level 3 Liabilities: Contingent consideration $ 11,539 $ — $ — $ 11,539 Derivative liability 405 — — 405 Total liabilities at fair value $ 11,944 $ — $ — $ 11,944 Cash equivalents and restricted cash equivalents include certificates of deposit, money market deposit accounts and money market funds. The carrying value of these cash equivalents and restricted cash equivalents approximates fair value. For these securities, we use quoted prices in active markets for identical assets to determine their fair value that are considered to be Level 1 The contingent consideration payable to Prism LLC's former members consists of a share of future revenues related to lawsuits filed by Prism LLC prior to the Closing Date ("Open Suits"). See Note 3 3 As discussed in Note 10, December 21, 2016 $500,000 815, 3 Impairment PTG estimates the expected undiscounted future cash flows generated from its intangible assets and compares such amounts to the carrying amount of the intangible assets to determine if the carrying amount is recoverable. If the carrying amount exceeds the estimated undiscounted future cash flows, PTG will adjust the carrying amount of such assets to fair value. The factors used to determine fair value are subject to management’s judgment and expertise and include, but are not 3 As a result of adverse litigation events in t he second 2017, zero June 30, 2017. three nine September 30, 2017 $0 $1.0 three nine September 30, 2016 $0 $0.2

Note 5 - Restricted Cash Equiva

Note 5 - Restricted Cash Equivalents	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Restricted Assets Disclosure [Text Block]	5. As of September 30, 2017 December 31, 2016, $0 $0.4 February 28, 2017, March 15, 2017, no $0.4

Note 6 - Other Assets

Note 6 - Other Assets	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Other Assets Disclosure [Text Block]	6. Prism LLC owns several life insurance policies (also referred to as “life settlement contracts”). These life settlement contracts were part of the assets we acquired in the Merger. A life settlement contract is the payment of cash to an insured in return for an assignment of ownership or beneficial interest in, and the right to receive the value of, a life insurance policy upon the death of the insured. In 2016, ’s premiums on these life settlement contracts were $40,000 $33,000 five Life settlement contracts are preliminarily recorded at cash surrender value, with premium payments expensed as incurred. The policies are not no three nine September 30, 2017. three nine September 30, 2017, one $6,000 December 31, 2016, two $37,000. $40,000 December 31, 2016. Life settlement contracts consist of the following (in thousands): September 30, 2017 December 31, 2016 Number of individual life insurance policies held 3 4 Aggregate face/maturity value of all policies $ 1,300 $ 1,800 Cash surrender value of all policies $ 18 $ 18

Note 7 - Intangible Assets

Note 7 - Intangible Assets	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	7. Intangible assets, net, include the following amounts (in thousands): September 30, 2017 December 31, 2016 Goodwill $ — $ 54 Patent portfolio — 34,030 Covenant not to compete — 1,332 Total goodwill and other intangible assets — 35,416 Accumulated amortization patent portfolio — (19,096 ) Accumulated amortization covenant not to compete — (1,011 ) Total goodwill and other intangible assets, net $ — $ 15,309 Goodwill, the excess of the purchase price paid to former members of Prism LLC over the fair market value of the net assets acquired, in the amount of $0.1 not second 2017, zero June 30, 2017. Acquisition-related intangible assets are amortized using the straight-line method over their estimated economic lives from 3 6.5 June 30, 2017, acquisition-related intangible assets no As a result of adverse litigation events in the second 2017, zero June 30, 2017 will no

Note 8 - Impairment, Net

Note 8 - Impairment, Net	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Asset Impairment Charges [Text Block]	8. When indicators are present, PTG evaluates the recoverability of the patent assets based on comparison to estimated undiscounted cash flows to the carrying value of the patent assets. As a result of adverse litigation events in the first second 2017, $2.1 $3.1 $0.2 $12.4 $2.3 $9.3 second first 2017, The impairment charges resulted in a reduction to the carrying values of the patent portfolio by $0.2 $12.4 zero June 30, 2017. The events resulting in the reassessment of the patent assets described above also required a reassessment of the contingent consideration liability. Adjustments to the contingent consideration liability were made representing the difference between the contingent consideration as of the acquisition date and accrued imputed interest compared to the contingent consideration expected to be paid, based upon the estimated future undiscounted cash flows expected to be generated. The fair values of the contingent consideration liabilities were reduced by $2.3 $9.3 first second 2017

Note 9 - Accrued Expenses

Note 9 - Accrued Expenses	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Other Liabilities Disclosure [Text Block]	9. Accrued expenses and other current liabilities consist of the following (in thousands ): September 30, 2017 December 31, 2016 Accrued lease obligations (See Note 14) $ — $ 34 Incentive compensation accrual — 912 Payroll accrual — 562 Total accrued expenses $ — $ 1,508 The decrease to the incentive compensation accrual and payroll accruals above were attributable to adverse litigation events in the second 2017, rded in the current period. These expenses were recorded as part of incentive compensation pursuant to a plan adopted by our board of directors on September 1, 2016.

Note 10 - Notes Payable

Note 10 - Notes Payable	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Debt Disclosure [Text Block]	10. As part of the Merger, PTG assumed $3.6 two four $1,000,000 June 2015 December 2016. 12% The balances of the notes payable consist of the following (in thousands): September 30, 201 7 December 31 , 201 6 Notes payable, assumed deb t $ 3,06 2 $ 3,06 2 Add accreted interes t 42 7 12 8 Fair Valu e $ 3,48 9 $ 3,190 The installment payments due on December 31, 2015, June 30, 2016 December 2016 not

Note 11 - Future Revenue Sharin

Note 11 - Future Revenue Sharing Arrangement	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Future Revenue Sharinig Arrangment [Text Block]	11. On December 15, 2016, $500,000 Prism LLC Technologies LLC v Sprint Spectrum L.P. D/B/A/ Sprint PCS; 16 1456 16 1457 ● two $1.25 18 ● three $1.5 18 To the extent not $500,000 December 15, 2016. $59,000. As a result of adverse litigation events in the second 2017, zero June 30, 2017. Derivative instruments Accounting Standards Update ("ASU") No. 2016 06, Derivatives and Hedging, 815 815; Fair Value of Derivative Instruments The fair values of our outstanding derivative instruments are as follows (in thousands): Derivative Liabilities Balance Sheet Location September 30, 2017 December 31, 2016 Derivative liability Derivative liability — 405 Fair Value $ — $ 405 As a result of adverse litigation events in the second 2017, zero June 30, 2017.

Note 12 - Due to Related Party

Note 12 - Due to Related Party	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	12. On December 29, 2016, provided PTG with $250,000 $625,000 $7.5 November 13, 2017 cumulative cash operating expenses incurred, for the period beginning January 1, 2017. As a result of adverse litigation events in the second 2017, zero June 30, 2017.

Note 13 - Net Loss Per Share

Note 13 - Net Loss Per Share	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Earnings Per Share [Text Block]	13. Loss Per Share Basic net loss per share is computed using the weighted-average number of shares of common stock outstanding. Diluted income per share is a measure of the potential dilution that would occur if stock options had been exercised. Potentially dilutive securities not no 456,459 three nine September 30, 2017 334,793 2016.

Note 14 - Commitments and Conti

Note 14 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	14. Leases We have a non-cancelable 12 October 31, 2017 November 1, 2018 300 not We had a non-cancelable five February 14, 2017 16,000 May 2013. April 16, 2013, February 2017.

Note 15 - Legal Proceedings

Note 15 - Legal Proceedings	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Legal Matters and Contingencies [Text Block]	15. Litigation In the ordinary course of business, we are the subject of, or party to, various pending or threatened legal actions, including various counterclaims in connection with our patent enforcement activities. We believe that any liability arising from these actions will not In connection with any of our patent enforcement actions, it is possible that a defendant may may may Wireless Litigation On June 23, 2015, Prism LLC was awarded trial damages of $30 February 2012 December 2014. March 7, 2017, three May 8, 2017 July 25, 2017 August 8, 2017, June 2015 $30 October 10, 2017 On October 30, 2015, not 8,387,155 8,127,345. April 6, 2016, ’s motion for judgment as a matter of law and its motion for attorney fees; the court also denied Prism LLC’s motion for judgment as a matter of law and its motion for a new trial. Both parties appealed to the Federal Circuit. On June 23, 2017, 35 101.2. 35 285, August 17, 2017, August 24, 2017. November 9, 2017, Patent infringement lawsuits against United States Cellular Corporation ( 8:12 125 8:12 126 Glazer Patent Litigation In multiple Inter Partes Review (“IPR”) and Covered Business Methods (“CBM”) challenges initiated in 2015 2016, No. 7,631,191 B2 On February 21, 2017, not not March 23, 2017, June 6, 2017. On September 4, 2017 The Glazer patent is the subject of patent infringement litigation in the U.S. District Court for the Eastern District of Texas (Secure Axcess, LLC v. U.S. Bank, et al. 6:13 00717 System on Chip Litigation In March 2015, six ’ motion or by joint stipulations of dismissal. The defendant in the remaining case was HP Enterprise Services, LLC. On July 21, 2016, November 9, 2016, February 3, 2017. not

Note 16 - Equity and Stock Opti

Note 16 - Equity and Stock Options	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	16.  As of September 30, 2017, $40,000 500,000 five $2.68. 33.33% first first 1/24 66.67% 24 The remaining one five officers are performance based and vest as follows: (i) 33.33% first first 33.33% second first second 33.34% third first third On June 11, 2015, 72,500 72,500 70,000 33% one two For the performance based options noted above, in accordance with ASC 718 “Compensation – Stock Compensation.” 0% 100% 2017 not no September 30, 2017, 50% 2015 none 2016 2017 The 2008 5,000 July 1st first July 3, 2017, 5,000 two $0.38 July 1, 2016, 5,000 three $0.27. PTG recognized $ 23,000 $60,000 three nine September 30, 2017 $19,000 $57,000 2016. During the three nine September 30, 2017 2016 no The following table summarizes the Company ’s stock option activity for the nine September 30, 2017: (in thousands, except exercise price amounts and contractual term) Options Available for Grant Options Outstanding Weighted Average Remaining Contractual Term (in years) Weighted Average Exercise Price Balances, December 31, 2016 786 775 3.28 $ 2.69 Granted (10 ) 10 $ 0.38 Canceled/forfeited — — $ — Balances, September 30, 2017 776 785 2.50 $ 2.65 Vested and expected to vest 516 2.48 $ 2.64 Exercisable as of September 30, 2017 456 2.47 $ 2.63

Note 17 - Subsequent Event

Note 17 - Subsequent Event	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Subsequent Events [Text Block]	17. On October 19, 2017, second A complete description of the transaction and a copy of the Asset Purchase Agreement is available in the Current Report on Form 8 October 20, 2017. On November 3, 2017, not: 1 2 y as stated in his employment agreement. The letter demanded payment of $263,846.15, October 7, 2016. On November 13, 2017, $250,000 December 2016. $625,000 is payable to Mr. Enan when the cumulative cash received from patent litigation activities, less all cumulative cash operating expenses incurred by PTG during the same period, exceeds $7.5

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	The condensed consolidated financial statements include the accounts of PTG and its wholly-owned subsidiaries, Goldrush Insurance Services, Inc. and Prism Technologies LLC. All significant inter-company accounts and transactions have been eliminated in the condensed consolidated financial statements. The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information and with the instructions to Form 10 8 03 X. not September 30, 2017 three nine September 30, 2017 2016 nine September 30, 2017 2016. three nine September 30, 2017 not The accompanying financial statements have been prepared under the assumption that PTG will continue to operate as a going concern, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. The condensed consolidated financial statements do not may As of September 30, 2017, $0.2 $3.5 2017. not one no 2016, $500,000 $250,000. fourth 2017. No. 17 Subsequent Events October 20, 2017 $500,000 may twelve 10 not may These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in our Annual Report on Form 10 December 31, 2016 not not no
Revenue Recognition, Policy [Policy Text Block]	Revenue recognition PTG recognizes revenue when persuasive evidence of an arrangement exists, delivery of the product or service has occurred, all obligations have been performed pursuant to the terms of the agreement, the sales price is fixed or determinable, and collectabi lity is reasonably assured. Revenue results from grants of certain intellectual property rights for patented technologies owned or controlled by PTG and settlements reached from legal enforcement of PTG’s patent rights. Revenue is recognized when the arrangement with the licensee has been signed and the license has been delivered and made effective, provided license fees are fixed or determinable and collectability is reasonably assured. The fair value of licenses achieved is recognized as revenue. The a mount of consideration received upon any settlement or judgment is allocated to each element of the settlement based on the fair value of each element. Elements related to licensing agreements and royalty revenues, is recognized as revenue in the Consolidated Statement of Operations. Elements that are not no no
Cost of Sales, Policy [Policy Text Block]	Cost of Revenues Cost of revenues include the costs and expenses incurred in connection with PTG's patent licensing and enforcement activities, including contingent fee based legal expenses, other patent-related legal expenses paid to external patent counsel, licensing and enforcement related research, consulting expenses and revenue share payments paid to third
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible Assets The fair value amount assigned to each acquired patent asset was being amortized on a straight-line basis over a period ranging from 1.5 6.5 a weighted average of 4.8 100% $0 $2.6 three nine September 30, 2017 $1.9 $6.3 2016. As part of the Merger, PTG acquired covenants not ’s officers. not was three PTG evaluates the recoverability of its long-lived assets, including intangible assets subject to amortization in accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 360, Property, Plant and Equipment 360 may not The fair value of the acquired intangible assets were based on estimated future cash flows to be generated from the patent portfolio discounted using a rate commensurate with the risk involved. PTG determined that the carrying value of certain of its intangible assets were in excess of fair value because the receipt of the forecasted cash flows would likely not $0 $1.0 three nine September 30, 2017 $0 $0.2 2016. $0 $12.7 $0 $11.7 three nine September 30, 2017, $0 $2.2 $0 $2.0 2016.
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill represents the excess of: (a) the aggregate of the fair value of consideration transferred, the fair value of any noncontrolling interest in the acquiree (if any) and the acquisition date fair value of PTG’s previously held equity interest in the acquiree (if any), over (b) the fair value of assets acquired and liabilities assumed. Goodwill, deemed to have an indefinite life is subject to periodic impairment testing as described below. Goodwill is tested for impairment on a periodic basis, and at least annually in the fourth first no second second In addition, PTG would evaluate goodwill for impairment if events or circumstances change between annual tests indicating a possible impairment. Examples of such events or circumstances include the following: ● a significant adverse change in legal factors or in the business climate; ● a more likely than not ● the testing for recoverability of a significant asset group within the segment. PTG determined that the carrying value of goodwill was in excess of fair value because the receipt of the forecasted cash flows would likely not $0 $0.1 three nine September 30, 2017 no 2016. zero September 30, 2017.
Derivatives, Embedded Derivatives [Policy Text Block]	Derivative instruments We assess whether activities which provide capital to fund our operations include embedded features that are derivatives instruments. If a derivative instrument is embedded, the instrument is accounted for separately from the host contract. Changes in fair value are recognized in other income or loss, consistent with the underlying derivative instrument. As a result, any change in the value of our derivative instrument would be substantially offset by an opposite change in the value of the underlying derivative item. We do not
Compensation Related Costs, Policy [Policy Text Block]	Share-Based Payments We account for share-based compensation in accordance with ASC 718 “Compensation – Stock Compensation.” 718, may not not
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Standards In May 2014, FASB”) FASB issued Accounting Standards Update (“ASU”) No. 2014 09, December 15, 2017. not We are continuing to assess the impact of the new guidance on our accounting policies and procedures and are evaluating the new requirements as applied to existing revenue contracts. The new guidance may may no may first 2018. not There have been four 2014 09, 2016 08, Principal versus Agent Considerations (Reporting Revenue Gross Versus Net), March, 2016 2014 09. 2016 10, Identifying Performance Obligations and Licensing,” April 2016, 2014 09 2016 12, “Revenue from Contracts with Customers — Narrow Scope Improvements and Practical Expedients” 2014 09 2014 09. 2016 20, Technical Corrections and Improvements to Topic 606, December 2016, 2014 09, four In November 2015, No. 2015 17, 2015 17” 2015 17 December 15, 2016, may 2015 17 January 1, 2017. not In February 2016, No. 2016 02 Leases” that requires a lessee to recognize the assets and liabilities that arise from operating leases. A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For leases with a term of 12 not December 15, 2018, In March 2016, 2016 09, Compensation - Stock Compensation 718 : Improvements to Employee Share-Based Payment Accounting December 15, 2016. 2016 09 January 1, 2017. $2.4 $64.7 $62.3 September 30, 2017. In Augus t 2016, No. 2016 15, No. 2016 15 December 15, 2017, not 2016 15 On January 5, 2017, 2017 01 “Business Combinations (Topic 805 not December 15, 2017, not In January 2017, 2017 04: Intangibles — Goodwill and Other (Topic 350 017 04” 2 December 15, 2019. January 1, 2017. not In May 2017, 2017 09: Compensation – Stock Compensation (Topic 718 December 15, 2017; In July 2017, No. 2017 11, 260 480 815 2017 11 two no no 260 470 20, 260 480 not December 15, 2018. December 15, 2019, December 15, 2020. not not not

Note 4 - Fair Value Measureme24

Note 4 - Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	September 30, 2017 Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 220 $ 220 $ — $ — Restricted cash equivalents — — — — Total assets at fair value $ 220 $ 220 $ — $ — September 30, 2017 Level 1 Level 2 Level 3 Liabilities: Contingent consideration $ — $ — $ — $ — Derivative liability — — — — Total liabilities at fair value $ — $ — $ — $ — December 31, 2016 Level 1 Level 2 Level 3 Assets: Cash and cash equivalents $ 589 $ 589 $ — $ — Restricted cash equivalents 400 400 — — Total assets at fair value $ 989 $ 989 $ — $ — December 31, 2016 Level 1 Level 2 Level 3 Liabilities: Contingent consideration $ 11,539 $ — $ — $ 11,539 Derivative liability 405 — — 405 Total liabilities at fair value $ 11,944 $ — $ — $ 11,944

Note 6 - Other Assets (Tables)

Note 6 - Other Assets (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Life Settlement Contracts, Investment Method [Table Text Block]	September 30, 2017 December 31, 2016 Number of individual life insurance policies held 3 4 Aggregate face/maturity value of all policies $ 1,300 $ 1,800 Cash surrender value of all policies $ 18 $ 18

Note 7 - Intangible Assets (Tab

Note 7 - Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Intangible Assets and Goodwill [Table Text Block]	September 30, 2017 December 31, 2016 Goodwill $ — $ 54 Patent portfolio — 34,030 Covenant not to compete — 1,332 Total goodwill and other intangible assets — 35,416 Accumulated amortization patent portfolio — (19,096 ) Accumulated amortization covenant not to compete — (1,011 ) Total goodwill and other intangible assets, net $ — $ 15,309

Note 9 - Accrued Expenses (Tabl

Note 9 - Accrued Expenses (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	September 30, 2017 December 31, 2016 Accrued lease obligations (See Note 14) $ — $ 34 Incentive compensation accrual — 912 Payroll accrual — 562 Total accrued expenses $ — $ 1,508

Note 10 - Notes Payable (Tables

Note 10 - Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Long-term Debt Instruments [Table Text Block]	September 30, 201 7 December 31 , 201 6 Notes payable, assumed deb t $ 3,06 2 $ 3,06 2 Add accreted interes t 42 7 12 8 Fair Valu e $ 3,48 9 $ 3,190

Note 11 - Future Revenue Shar29

Note 11 - Future Revenue Sharing Arrangement (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	Derivative Liabilities Balance Sheet Location September 30, 2017 December 31, 2016 Derivative liability Derivative liability — 405 Fair Value $ — $ 405

Note 16 - Equity and Stock Op30

Note 16 - Equity and Stock Options (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Share-based Compensation, Stock Options, Activity [Table Text Block]	(in thousands, except exercise price amounts and contractual term) Options Available for Grant Options Outstanding Weighted Average Remaining Contractual Term (in years) Weighted Average Exercise Price Balances, December 31, 2016 786 775 3.28 $ 2.69 Granted (10 ) 10 $ 0.38 Canceled/forfeited — — $ — Balances, September 30, 2017 776 785 2.50 $ 2.65 Vested and expected to vest 516 2.48 $ 2.64 Exercisable as of September 30, 2017 456 2.47 $ 2.63

Note 1 - Business of Prism Te31

Note 1 - Business of Prism Technologies Group, Inc. (Details Textual)	9 Months Ended
	Sep. 30, 2017
Number of Operating Subsidiaries	2
Patents [Member] | Prism Technologies [Member]
Issued Patents	50

Note 2 - Basis of Presentatio32

Note 2 - Basis of Presentation and Liquidity (Details Textual) - USD ($)	Dec. 29, 2016	Dec. 15, 2016	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Mar. 26, 2015
Cash and Cash Equivalents, at Carrying Value			$ 220,000			$ 397,000	$ 220,000	$ 397,000	$ 589,000	$ 1,756,000
Minimum Requirement in Working Capital			$ 500,000				$ 500,000
Acquired Finite-lived Intangible Assets, Estimates Used to Determine Useful Lives, Percentage of Cash Flows on a Discounted Basis			100.00%				100.00%
Depreciation, Depletion and Amortization, Nonproduction			$ 0			1,920,000	$ 2,626,000	6,285,000
Asset Impairment Charges, Credit, Net			0	$ 3,100,000	$ (2,100,000)	0	1,009,000	198,000
Impairment of Intangible Assets (Excluding Goodwill)							12,629,000	2,209,000
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability							(11,674,000)	(2,011,000)
Goodwill, Impairment Loss			0			0	54,000	0
Goodwill			0	0			0		$ 54,000
Deferred Tax Assets, Gross			62,300,000				62,300,000
Deferred Tax Assets, Gross, Amount before New Accounting Pronouncement Adjustment			64,700,000				64,700,000
Accounting Standards Update 2016-09 [Member]
Deferred Tax Assets, Gross			(2,400,000)				(2,400,000)
Deferred Tax Assets, Valuation Allowance			(2,400,000)				(2,400,000)
Prism Acquisition [Member]
Asset Impairment Charges, Credit, Net			0			0	1,000,000	200,000
Impairment of Intangible Assets (Excluding Goodwill)			0	12,400,000	200,000	0	12,700,000	2,200,000
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability			0	$ (9,300,000)	$ (2,300,000)	$ 0	$ (11,700,000)	$ (2,000,000)
Goodwill											$ 100,000
Minimum [Member] | Prism Acquisition [Member]
Finite-Lived Intangible Asset, Useful Life							3 years
Maximum [Member] | Prism Acquisition [Member]
Finite-Lived Intangible Asset, Useful Life							6 years 182 days
Patents [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life							1 year 182 days
Patents [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life							6 years 182 days
Patents [Member] | Weighted Average [Member]
Finite-Lived Intangible Asset, Useful Life							4 years 292 days
Noncompete Agreements [Member]
Finite-Lived Intangible Asset, Useful Life							3 years
Chief Executive Officer [Member] | Issuance Due to Related Party [Member]
Proceeds from Related Party	$ 250,000
Non-recourse Revenue Sharing Arrangement [Member]
Proceeds from Revenue Sharing Arrangement		$ 500,000
Notes Payable, Other Payables [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities			$ 3,500,000				$ 3,500,000

Note 3 - Contingent Considera33

Note 3 - Contingent Consideration (Details Textual) - USD ($)	3 Months Ended				9 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Mar. 26, 2015
Asset Impairment Charges, Credit, Net	$ 0	$ 3,100,000	$ (2,100,000)	$ 0	$ 1,009,000	$ 198,000
Impairment of Intangible Assets (Excluding Goodwill)					12,629,000	2,209,000
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability					(11,674,000)	(2,011,000)
Prism Acquisition [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles							$ 58,300,000
Business Combination Cash Agreed to Pay							$ 16,500,000
Percentage of Litigation and Settlement Proceeds for Prism Security Holders							70.00%
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High							$ 49,500,000
Business Combination, Contingent Consideration, Earn-out Calculation, Quarterly Retention Percentage							20.00%
Asset Impairment Charges, Credit, Net	0			0	1,000,000	200,000
Impairment of Intangible Assets (Excluding Goodwill)	0	12,400,000	200,000	0	12,700,000	2,200,000
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	$ 0	$ (9,300,000)	$ (2,300,000)	$ 0	$ (11,700,000)	$ (2,000,000)

Note 4 - Fair Value Measureme34

Note 4 - Fair Value Measurements (Details Textual) - USD ($)	Dec. 21, 2016	Dec. 15, 2016	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Asset Impairment Charges, Credit, Net			$ 0	$ 3,100,000	$ (2,100,000)	$ 0	$ 1,009,000	$ 198,000
Non-Recourse Note Payable [Member]
Proceeds from Notes Payable	$ 500,000	$ 500,000

Note 4 - Fair Value Measureme35

Note 4 - Fair Value Measurements - Assets and Liabilities at Fair Value (Details) - USD ($)	Sep. 30, 2017	Jun. 30, 2017	Mar. 15, 2017	Dec. 31, 2016
Assets:
Restricted cash equivalents	$ 0		$ 400,000	$ 400,000
Liabilities:
Derivative Liability		$ 0
Fair Value, Measurements, Recurring [Member]
Assets:
Cash and cash equivalents	220,000			589,000
Restricted cash equivalents				400,000
Total assets at fair value	220,000			989,000
Liabilities:
Contingent consideration				11,539,000
Derivative Liability				405,000
Total liabilities at fair value				11,944,000
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Assets:
Cash and cash equivalents	220,000			589,000
Restricted cash equivalents				400,000
Total assets at fair value	220,000			989,000
Liabilities:
Contingent consideration
Derivative Liability
Total liabilities at fair value
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Assets:
Cash and cash equivalents
Restricted cash equivalents
Total assets at fair value
Liabilities:
Contingent consideration
Derivative Liability
Total liabilities at fair value
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Assets:
Cash and cash equivalents
Restricted cash equivalents
Total assets at fair value
Liabilities:
Contingent consideration				11,539,000
Derivative Liability				405,000
Total liabilities at fair value				$ 11,944,000

Note 5 - Restricted Cash Equi36

Note 5 - Restricted Cash Equivalents (Details Textual) - USD ($)	Sep. 30, 2017	Mar. 15, 2017	Dec. 31, 2016
Restricted Cash and Investments, Current	$ 0	$ 400,000	$ 400,000

Note 6 - Other Assets (Details

Note 6 - Other Assets (Details Textual)	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2017USD ($)	Sep. 30, 2017USD ($)	Dec. 31, 2016USD ($)
Payment to Acquire Life Insurance Policy, Investing Activities			$ 40,000
Life Insurance Policies, Future Anticipated Payment Amount per Year	$ 33,000	$ 33,000
Anticipated Period to Keep Life Settlement Contracts		5 years
Number of Life Insurance Policies Sold	1	1	2
Proceeds from Sale of Life Insurance Policies	$ 6,000	$ 6,000	$ 37,000
Cash Surrender Value [Member]
Other Asset Impairment Charges	$ 0	$ 0

Note 6 - Other Assets - Life Se

Note 6 - Other Assets - Life Settlement Contracts (Details) $ in Thousands	Sep. 30, 2017USD ($)	Dec. 31, 2016USD ($)
Number of individual life insurance policies held	3	4
Aggregate face/maturity value of all policies	$ 1,300	$ 1,800
Cash surrender value of all policies	$ 18	$ 18

Note 7 - Intangible Assets (Det

Note 7 - Intangible Assets (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Mar. 26, 2015
Goodwill	$ 0	$ 0	$ 54,000
Intangible Assets, Net (Excluding Goodwill)		$ 0	$ 15,255,000
Prism Acquisition [Member]
Goodwill				$ 100,000
Prism Acquisition [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life	3 years
Prism Acquisition [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life	6 years 182 days

Note 7 - Intangible Assets - In

Note 7 - Intangible Assets - Intangible Assets, Net (Details) - USD ($)	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016
Goodwill	$ 0	$ 0	$ 54,000
Total goodwill and other intangible assets			35,416,000
Total goodwill and other intangible assets, net			15,309,000
Patents [Member]
Intangible assets, gross, excluding goodwill			34,030,000
Accumulated amortization			(19,096,000)
Noncompete Agreements [Member]
Intangible assets, gross, excluding goodwill			1,332,000
Accumulated amortization			$ (1,011,000)

Note 8 - Impairment, Net (Detai

Note 8 - Impairment, Net (Details Textual) - USD ($)	3 Months Ended				9 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Asset Impairment Charges, Credit, Net	$ 0	$ 3,100,000	$ (2,100,000)	$ 0	$ 1,009,000	$ 198,000
Impairment of Intangible Assets (Excluding Goodwill)					12,629,000	2,209,000
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability					(11,674,000)	(2,011,000)
Patents [Member]
Finite-Lived Intangible Assets, Net		0
Prism Acquisition [Member]
Asset Impairment Charges, Credit, Net	0			0	1,000,000	200,000
Impairment of Intangible Assets (Excluding Goodwill)	0	12,400,000	200,000	0	12,700,000	2,200,000
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	$ 0	(9,300,000)	(2,300,000)	$ 0	$ (11,700,000)	$ (2,000,000)
Prism Acquisition [Member] | Patents [Member]
Impairment of Intangible Assets, Finite-lived		$ 12,400,000	$ 200,000

Note 9 - Accrued Expenses - Acc

Note 9 - Accrued Expenses - Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Accrued lease obligations (See Note 14)		$ 34
Incentive compensation accrual		912
Payroll accrual		562
Total accrued expenses		$ 1,508

Note 10 - Notes Payable (Detail

Note 10 - Notes Payable (Details Textual) - Notes Payable, Other Payables [Member]	Mar. 26, 2015USD ($)	Sep. 30, 2017USD ($)	Dec. 31, 2016USD ($)
Long-term Debt, Fair Value		$ 3,489,000	$ 3,190,000
Prism Acquisition [Member]
Long-term Debt, Fair Value	$ 3,600,000
Debt Instrument, Number of Installments	4
Debt Instrument, Periodic Payment	$ 1,000,000
Debt Instrument, Interest Rate, Imputed Percentage	12.00%

Note 10 - Notes Payable - Balan

Note 10 - Notes Payable - Balances of the Notes Payable (Details) - Notes Payable, Other Payables [Member] - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Notes payable	$ 3,062	$ 3,062
Add accreted interest	427	128
Fair Value	$ 3,489	$ 3,190

Note 11 - Future Revenue Shar45

Note 11 - Future Revenue Sharing Arrangement (Details Textual)	Dec. 21, 2016USD ($)	Dec. 15, 2016USD ($)	Jun. 30, 2017USD ($)
Derivative Liability			$ 0
Non-Recourse Note Payable [Member]
Proceeds from Notes Payable	$ 500,000	$ 500,000
Debt Covenant, Repayment Multiple for Full Repayment in Under 18 Months or Less		2.5
Debt Instrument, Amount to Be Paid if Repayment is Made in Under 18 Months or Less		$ 1,250,000
Debt Covenant, Number of Months Used to Determine Repayment Multiple		1 year 180 days
Debt Covenant, Repayment Multiple for Full Repayment in Over 18 Months		3
Debt Instrument, Amount to Be Paid if Repayment is Made in over 18 Months		$ 1,500,000
Debt Instrument, Financing Costs to Be Reimbursed		$ 59,000
Long-term Debt			$ 0

Note 11 - Future Revenue Shar46

Note 11 - Future Revenue Sharing Arrangement - Fair Value of Derivative Instruments (Details) - Embedded Derivative Financial Instruments [Member] - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Fair Value		$ 405
Derivative Liability [Member]
Derivative liability		$ 405

Note 12 - Due to Related Party

Note 12 - Due to Related Party (Details Textual) - USD ($)	Dec. 29, 2016	Jun. 30, 2017
Due to Related Parties		$ 0
Chief Executive Officer [Member] | Issuance Due to Related Party [Member]
Proceeds from Related Party	$ 250,000
Due to Officers or Stockholders	625,000
Related Party Transaction, Payments to Officers, Threshold Cumulative Net Cash Flows	$ 7,500,000

Note 13 - Net Loss Per Share (D

Note 13 - Net Loss Per Share (Details Textual) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0	334,793	456,459	0

Note 14 - Commitments and Con49

Note 14 - Commitments and Contingencies (Details Textual)	9 Months Ended
	Sep. 30, 2017ft²
Folsom, California Corporate Headquarters [Member]
Lease Term	1 year
Area of Real Estate Property	300
Rancho Cordova C A [Member]
Lease Term	5 years
Area of Real Estate Property	16,000

Note 15 - Legal Proceedings (De

Note 15 - Legal Proceedings (Details Textual) $ in Millions	Aug. 08, 2017USD ($)	Jun. 23, 2015USD ($)	Mar. 31, 2015
Sprint Spectrum LP Vs. Prism [Member]
Litigation Settlement, Amount Awarded from Other Party		$ 30
Sprint Spectrum LP Vs. Prism [Member] | Motion of Relief Granted for Sprint Spectrum LP [Member]
Litigation Settlement, Amount Awarded from Other Party	$ 30
Lawsuits Filed by Secure Axcess Alleging Patent Infringement [Member]
Loss Contingency, Number of Defendants			6

Note 16 - Equity and Stock Op51

Note 16 - Equity and Stock Options (Details Textual) - USD ($)	Jul. 03, 2017	Jul. 01, 2016	Jun. 11, 2015	Mar. 26, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options					$ 40,000		$ 40,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares			70,000
Allocated Share-based Compensation Expense					$ 23,000	$ 19,000	$ 60,000	$ 57,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period					0	0	0	0
Service-based Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			72,500
Service-based Options [Member] | Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage			33.00%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			1 year
Service-based Options [Member] | Share-based Compensation Award, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			2 years
Performance-based Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			72,500
Performance-based Options [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage							0.00%
Performance-based Options [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage							100.00%
Performance-based Options [Member] | Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage							50.00%
Performance-based Options [Member] | Share-based Compensation Award, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage							0.00%
Five Prism Executive Officers [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				500,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price				$ 2.68
Five Prism Executive Officers [Member] | Service-based Options [Member] | Vesting on the First Employment Anniversary Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				33.33%
Five Prism Executive Officers [Member] | Service-based Options [Member] | Vesting at the End of Each of the 24 Months Following the First Employment Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				66.67%
Five Prism Executive Officers [Member] | Performance-based Options [Member] | Vesting at the End of Each of the 24 Months Following the First Employment Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				33.33%
Five Prism Executive Officers [Member] | Performance-based Options [Member] | Vesting on the Second Employment Anniversary Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				33.33%
Five Prism Executive Officers [Member] | Performance-based Options [Member] | Vesting on the Third Employment Anniversary Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				33.34%
Each Non-employee Directors [Member] | The 2008 Stock Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		5,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price		$ 0.27
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized					5,000		5,000
Nonemployee Director One [Member] | The 2008 Stock Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	5,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 0.38
Nonemployee Director Two [Member] | The 2008 Stock Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	5,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 0.38

Note 16 - Equity and Stock Op52

Note 16 - Equity and Stock Options - Stock Option Activity (Details) - Employee Stock Option [Member] - $ / shares shares in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Options available for grant (in shares)	786
Outstanding, options (in shares)	775
Outstanding, weighted average remaining contractual term (Year)	2 years 182 days	3 years 102 days
Outstanding, weighted average exercise price, options (in dollars per share)	$ 2.69
Granted, options available for grant (in shares)	(10)
Granted, options (in shares)	10
Granted, weighted average exercise price (in dollars per share)	$ 0.38
Canceled/forfeited, options (in shares)
Canceled/forfeited, weighted average exercise price (in dollars per share)
Options available for grant (in shares)	776	786
Outstanding, options (in shares)	785	775
Outstanding, weighted average exercise price, options (in dollars per share)	$ 2.65	$ 2.69
Vested and expected to vest, options (in shares)	516
Vested and expected to vest, weighted average remaining contractual term (Year)	2 years 175 days
Vested and expected to vest, weighted average exercise price (in dollars per share)	$ 2.64
Exercisable, options (in shares)	456
Exercisable, weighted average remaining contractual term (Year)	2 years 171 days
Exercisable, weighted average exercise price (in dollars per share)	$ 2.63

Note 17 - Subsequent Event (Det

Note 17 - Subsequent Event (Details Textual) - USD ($)	Dec. 29, 2016	Nov. 03, 2017
Chief Executive Officer [Member] | Issuance Due to Related Party [Member]
Proceeds from Related Party	$ 250,000
Due to Officers or Stockholders	625,000
Related Party Transaction, Payments to Officers, Threshold Cumulative Net Cash Flows	$ 7,500,000
Subsequent Event [Member]
Amount Demanded By Employee for Alleged Breach of Contract		$ 263,846.15