Cutera (CUTR) 10-K23 Mar 212020 FY Annual reportFinancial data

Company Profile

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2020	Mar. 10, 2021	Jun. 30, 2020
Document Information [Line Items]
Entity Central Index Key	0001162461
Entity Registrant Name	CUTERA INC
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2020
Document Transition Report	false
Entity File Number	000-50644
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	77-0492262
Entity Address, Address Line One	3240 Bayshore Blvd
Entity Address, City or Town	Brisbane
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94005
City Area Code	415
Local Phone Number	657-5500
Title of 12(b) Security	Common Stock ($0.001 par value)
Trading Symbol	CUTR
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 143,000,000
Entity Common Stock, Shares Outstanding		17,782,872

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 47,047	$ 26,316
Marketable investments	0	7,605
Accounts receivable, net of allowance for credit losses of $1,598 and $1,354, respectively	21,962	21,556
Inventories	28,508	33,921
Other current assets and prepaid expenses	8,779	5,648
Total current assets	106,296	95,046
Property and equipment, net	2,299	2,817
Deferred tax assets	643	423
Operating lease right-of-use assets	17,076	7,702
Goodwill	1,339	1,339
Other long-term assets	5,080	6,411
Total assets	132,733	113,738
Current liabilities:
Accounts payable	6,684	12,685
Accrued liabilities	31,079	30,307
Operating lease liabilities	2,260	2,800
PPP Loan Payable	3,630	0
Extended warranty liabilities	1,216	1,999
Deferred revenue	9,489	10,831
Total current liabilities	54,358	58,622
Deferred revenue, net of current portion	1,748	3,391
Income tax liability	0	93
Operating lease liabilities, net of current portion	15,950	5,112
PPP Loan payable, net of current portion	3,555	0
Other long-term liabilities	242	578
Total liabilities	75,853	67,796
Commitments and contingencies (Note 11)
Stockholders’ equity:
Common stock, $0.001 par value: Authorized: 50,000,000 shares; Issued and outstanding: 17,679,232 and 14,315,586 shares at December 31, 2020 and 2019, respectively	18	14
Additional paid-in capital	117,097	82,346
Accumulated deficit	(60,235)	(36,358)
Accumulated other comprehensive loss	0	(60)
Total stockholders’ equity	56,880	45,942
Total liabilities and stockholders’ equity	$ 132,733	$ 113,738

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Trade accounts receivable, allowance	$ 1,598	$ 1,354
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized (in shares)	50,000,000	50,000,000
Common stock, issued (in shares)	17,679,232	14,315,586
Common stock, outstanding (in shares)	17,679,232	14,315,586

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Net revenue:
Revenue	$ 147,683	$ 181,712	$ 162,720
Cost of revenue:
Cost of revenue	71,911	83,549	82,338
Gross profit	75,772	98,163	80,382
Operating expenses:
Sales and marketing	52,766	71,109	58,420
Research and development	14,322	15,085	14,359
General and administrative	31,512	24,033	20,995
Total operating expenses	98,600	110,227	93,774
Loss from operations	(22,828)	(12,064)	(13,392)
Interest and other expense, net	(579)	(199)	(123)
Loss before income taxes	(23,407)	(12,263)	(13,515)
Income tax provision	470	85	17,255
Net loss	$ (23,877)	$ (12,348)	$ (30,770)
Net loss per share:
Basic and diluted (in dollars per share)	$ (1.43)	$ (0.88)	$ (2.23)
Weighted-average number of shares used in per share calculations:
Basic and diluted (in shares)	16,691	14,096	13,771
Product [Member]
Net revenue:
Revenue	$ 125,113	$ 158,638	$ 142,535
Cost of revenue:
Cost of revenue	58,325	64,693	66,843
Service [Member]
Net revenue:
Revenue	22,570	23,074	20,185
Cost of revenue:
Cost of revenue	$ 13,586	$ 18,856	$ 15,495

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Net loss	$ (23,877)	$ (12,348)	$ (30,770)
Available-for-sale investments
Net change in unrealized gain (loss) on available-for-sale investments	(3)	9	14
Less: Reclassification adjustment for net losses on investments recognized during the year	63	0	9
Total change in unrealized gain (loss) on available-for-sale investments	60	9	23
Other comprehensive income, net of tax	60	9	23
Comprehensive loss	$ (23,817)	$ (12,339)	$ (30,747)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]Common Stock [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]Additional Paid-in Capital [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]AOCI Attributable to Parent [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Dec. 31, 2017						13,477,973
Balance at Dec. 31, 2017	$ 0	$ 0	$ 3,813	$ 0	$ 3,813	$ 13	$ 62,025	$ 2,947	$ (92)	$ 64,893
Issuance of common stock for employee purchase plan (in shares)						64,511
Issuance of common stock for employee purchase plan						$ 1	1,680	0	0	$ 1,681
Exercise of stock options (in shares)						271,902				271,902
Exercise of stock options						$ 0	2,718	0	0	$ 2,718
Issuance of common stock in settlement of restricted and performance stock units, net of shares withheld for employee taxes, and stock awards (in shares)						154,466
Issuance of common stock in settlement of restricted and performance stock units, net of shares withheld for employee taxes, and stock awards						$ 0	(3,129)	0	0	(3,129)
Stock-based compensation expense						0	7,157	0	0	7,157
Net loss						0	0	(30,770)	0	(30,770)
Net change in unrealized gain on available-for-sale investments						$ 0	0	0	23	23
Balance (in shares) at Dec. 31, 2018						13,968,852
Balance at Dec. 31, 2018						$ 14	70,451	(24,010)	(69)	46,386
Issuance of common stock for employee purchase plan (in shares)						82,810
Issuance of common stock for employee purchase plan						$ 0	1,281	0	0	$ 1,281
Exercise of stock options (in shares)						160,798				160,798
Exercise of stock options						$ 0	1,613	0	0	$ 1,613
Issuance of common stock in settlement of restricted and performance stock units, net of shares withheld for employee taxes, and stock awards (in shares)						103,126
Issuance of common stock in settlement of restricted and performance stock units, net of shares withheld for employee taxes, and stock awards						$ 0	(831)	0	0	(831)
Stock-based compensation expense						0	9,832	0	0	9,832
Net loss						0	0	(12,348)	0	(12,348)
Net change in unrealized gain on available-for-sale investments						$ 0	0	0	9	$ 9
Balance (in shares) at Dec. 31, 2019						14,315,586				14,315,586
Balance at Dec. 31, 2019						$ 14	82,346	(36,358)	(60)	$ 45,942
Issuance of common stock for employee purchase plan (in shares)						56,751
Issuance of common stock for employee purchase plan						$ 0	632	0	0	$ 632
Exercise of stock options (in shares)						73,227				73,227
Exercise of stock options							947	0	0	$ 947
Issuance of common stock in settlement of restricted and performance stock units, net of shares withheld for employee taxes, and stock awards (in shares)						490,918
Issuance of common stock in settlement of restricted and performance stock units, net of shares withheld for employee taxes, and stock awards						$ 1	(3,429)	0	0	(3,428)
Stock-based compensation expense						0	10,109	0	0	10,109
Net loss						0	0	(23,877)	0	(23,877)
Net change in unrealized gain on available-for-sale investments						$ 0	0	0	60	60
Issuance of common stock in connection with public offering, net of issuance costs of $2,303 (in shares)						2,742,750
Issuance of common stock in connection with public offering, net of issuance costs of $2,303						$ 3	26,492			$ 26,495
Balance (in shares) at Dec. 31, 2020						17,679,232				17,679,232
Balance at Dec. 31, 2020						$ 18	$ 117,097	$ (60,235)	$ 0	$ 56,880

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Offering costs	$ 2,303	$ 0	$ 0

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cash flows from operating activities:
Net loss	$ (23,877)	$ (12,348)	$ (30,770)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Stock-based compensation	10,109	9,832	7,157
Depreciation and amortization	1,394	1,548	1,209
Amortization of contract acquisition costs	2,593	2,915	1,834
Impairment of capitalized cloud computing costs	805	0	0
Change in deferred tax assets	(220)	34	17,438
Provision for credit losses	2,144	590	1,257
Change in right-of-use asset	2,522	2,502	0
Other	513	(83)	241
Changes in assets and liabilities:
Accounts receivable	(2,550)	(2,509)	(117)
Inventories	5,413	(5,907)	768
Other current assets and prepaid expenses	(3,164)	(1,762)	(1,070)
Other long-term assets	(2,067)	(3,355)	(2,754)
Accounts payable	(6,034)	1,406	4,277
Accrued liabilities	944	7,157	(3,781)
Extended warranty liabilities	(783)	(1,160)	3,159
Other long-term liabilities	0	(140)	140
Operating lease liabilities	(1,598)	(2,292)
Deferred revenue	(2,985)	1,656	1,305
Income tax liability	(93)	(301)	15
Net cash provided by (used in) operating activities	(16,934)	(2,217)	308
Cash flows from investing activities:
Acquisition of property and equipment	(1,279)	(991)	(1,488)
Disposal of property and equipment	30	45	41
Proceeds from sales of marketable investments	5,648	0	13,044
Proceeds from maturities of marketable investments	28,050	14,700	10,050
Purchase of marketable investments	(26,060)	(12,687)	(10,874)
Net cash provided by investing activities	6,389	1,067	10,773
Cash flows from financing activities:
Proceeds from exercise of stock options and employee stock purchase plan	1,579	2,894	4,399
Proceeds from long-term debt	7,167	0	0
Gross proceeds from issuance of common stock in connection with public offering	28,798	0	0
Issuance costs on the public offering	(2,303)	0	0
Taxes paid related to net share settlement of equity awards	(3,428)	(831)	(3,129)
Payments on capital lease obligation	(537)	(649)	(483)
Net cash provided by financing activities	31,276	1,414	787
Net increase in cash and cash equivalents	20,731	264	11,868
Cash and cash equivalents at beginning of year	26,316	26,052	14,184
Cash and cash equivalents at end of year	47,047	26,316	26,052
Supplemental cash flow information:
Cash paid for interest	63	81	85
Cash paid (refunded) for income taxes, net of (refunds) payments	(1)	59	472
Supplemental non-cash investing and financing activities:
Assets acquired under finance lease	43	738	610
Assets acquired under operating lease	$ 11,735	$ 0	$ 0

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	12 Months Ended
Note 1 - Summary of Significant Accounting Policies	Dec. 31, 2020
Notes to Financial Statements
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]	NOTE 1—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Description of Operations and Principles of Consolidation Cutera, Inc. (“Cutera” or the “Company”) provides energy-based aesthetic systems for practitioners worldwide. The Company develops, manufactures, distributes, and markets energy-based product platforms for use by physicians and other qualified practitioners, enabling them to offer safe and effective aesthetic treatments to their customers. The Company currently markets the following system platforms: enlighten , excel, Secret PRO , Juliet, Secret RF, truSculpt xeo Titan, truSculpt 3D, truSculpt iD truSculpt flex Secret PRO , Juliet Secret RF third Titan, truSculpt 3D, truSculpt flex The Company’s corporate headquarters and U.S. operations are located in Brisbane, California, where the Company conducts manufacturing, warehousing, research and development, regulatory, sales and marketing, service, and administrative activities. The Company also maintains regional distribution centers (“RDCs”) in selection locations across the U.S. These RDCs serve as forward warehousing for systems and service parts in various geographies. The Company markets sells and services the Company’s products through direct sales and service employees in North America (including Canada), Australia, Austria, Belgium, France, Germany, Hong Kong, Japan, Spain, Switzerland, and the United Kingdom. Sales and services outside of these direct markets are made through a worldwide distributor network in over 42 Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the amounts reported of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the accompanying notes, and the reported amounts of revenue and expenses during the reported periods. Actual results could differ materially from those estimates. On an ongoing basis, management evaluates its estimates, including those related to warranty obligations, sales commission, allowance for credit losses, sales allowances, valuation of inventories, fair value of goodwill, useful lives of property and equipment, impairment testing for long-lived-assets, implicit and incremental borrowing rates related to the Company’s leases, assumptions regarding variables used in calculating the fair value of the Company's equity awards, expected achievement of performance based vesting criteria, management performance bonuses, assumptions used in operating and sales-type lease classification, the standalone selling price of the Company's products and services, the period of benefit used to capitalize and amortize contract acquisition costs, variable consideration, contingent liabilities, recoverability of deferred tax assets, residual value of leased equipment, lease term and effective income tax rates. Management bases estimates on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Risks and Uncertainties The Company's future results of operations involve a number of risks and uncertainties. Factors that could affect the Company's future operating results and cause actual results to vary materially from expectations include, but are not In March 2020 , 19 19 2020 December 31, 2020. 2021 19 19 19 19 19 no 2020 . COVID–19 Comparability The Company adopted the new lease standard effective January 1, 2019, not December 31, 2020 2019 December 31, 2018 December 31, 2020 2019 not December 31, 2018. Recently Adopted Accounting Pronouncements In June 2016, No. 2016 13, 326 2016 13 December 15, 2019, 2020, 2016 13 January 1, 2020 not The Company identified trade receivables and available-for-sale debt securities as impacted by the new guidance. However, the Company determined that the historical losses related to these available-for-sale debt securities are not The Company establishes an allowance for credit losses on trade receivables based on the credit quality of clients, current economic conditions, the age of the accounts receivable balances, historical loss information, and current conditions and forecasted information, and write-off amounts against the allowance when they are deemed uncollectible. The Company’s allowance for credit losses increased from $1.4 million at January 1, 2020 December 31, 2020, December 31, 2020, In August 2018, No. 2018 13, 820 3 1 2 3 2020, not Recently Issued Accounting Pronouncements Not In December 2019, No. 2019 12 740 2021, not In March 2020, No. 2020 04, 848 No. 2020 04 No. 2020 04 March 12, 2020 December 31, 2022. No. 2020 04 In August 2020, No. 2020 06, 470 815 no not not may December 15, 2021, no December 15, 2020. The Company reviewed all other recently issued, but not not Revenue recognition Revenue is recognized upon transfer of control of promised products or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for promised goods or services. The Company’s performance obligations are satisfied either over time or at a point in time. Revenue from performance obligations that are transferred to customers over time accounted for approximately 15%, 13% and 12%, respectively, of the Company’s total revenue for the years ended December 31, 2020, 2019 2018. The Company has certain system sale arrangements that contain multiple products and services. For these bundled sale arrangements, the Company accounts for individual products and services as separate performance obligations if they are distinct. The Company’s products and services are distinct if a customer can benefit from the product or service on its own or with other resources that are readily available to the customer, and if the Company’s promise to transfer the products or service to the customer is separately identifiable from other promises in the sale arrangements. The Company’s system sale arrangements can include all or a combination of the following performance obligations: the system and software license (considered as one For the Company’s system sale arrangements that include an extended service contract, the period of service commences at the expiration of the Company’s standard warranty offered at the time of the system sale. The Company considers the extended service contracts terms in the arrangements that are legally enforceable to be performance obligations. Other than extended service contracts and marketing services, which are satisfied over time, the Company generally satisfies all performance obligations at a point in time. Systems, system accessories (hand pieces), service contracts, training, and time and materials services are also sold on a stand-alone basis, and these performance obligations are satisfied at a point in time. For contracts with multiple performance obligations, the Company allocates the transaction price of the contract to each performance obligation on a relative standalone selling price basis. Nature of Products and Services Systems Systems revenue is generated from the sale of systems and from the sale of upgrades to existing systems. A system consists of a console that incorporates a universal graphic user interface, a laser or other energy-based module, control system software and high voltage electronics, as well as one Pearl Pearl Fractional The Company offers customers the ability to select the system that best fits their practice at the time of purchase and then to cost-effectively add applications to their system as their practice grows. This provides customers the flexibility to upgrade their systems whenever they choose and provides the Company with a source of additional Systems revenue. The system or upgrade and the right to use the embedded software represent a single performance obligation as the software license is integral to the functionality of the system or upgrade. For systems sold directly to end-customers that are credit approved, revenue is recognized when the Company transfers control to the end-customer, which occurs when the product is shipped to the customer or when the customer receives the product, depending on the nature of the arrangement. When collectability is not The Company typically receives payment for its system consoles and other accessories within 30 Skincare products The Company sells third third 90 Consumables and other accessories The Company classifies its customers' purchases of replacement cycles for truSculpt iD truSculpt flex truSculpt 3D Secret PRO , Juliet, Secret RF , Juliet Secret RF Equipment leasing The Company leases equipment to customers through membership programs and receives a fixed monthly fee over the term of the arrangement. The Company classifies its lease income as product revenue. The Company recognizes lease income over the term of the lease if the lease is classified as an operating lease. For agreements that grant customers the right to purchase the leased system, the Company typically classifies the lease as a sales-type lease as the Company has determined it is reasonably certain that the customer will exercise the purchase option. On the commencement of sales-type leases, the Company recognizes revenue upfront in product revenue and the corresponding receivables recorded in Other current assets and prepaid expenses on the consolidated balance sheets (Notes 1 11 not December 31, 2020. Extended contract services The Company offers post-warranty services to its customers through extended service contracts that cover parts and labor for a term of one, two, or three Training Sales of systems to customers include training on the use of the system to be provided within 180 not Customer Marketing Support In North America, the Company offers marketing and consulting phone support to its customers across all system platforms. These customer marketing support services include a practice development model and marketing training, performed remotely with ongoing phone consultations for six six The Company classifies as product revenue the sales of systems, system upgrades, hand pieces, hand piece refills (applicable to Titan® truSculpt third Significant Judgments The determination of whether two one may While the Company’s purchase agreements do not The Company determines standalone selling price ("SSP") for each performance obligation as follows: ● Systems: The SSPs for systems are based on directly observable sales in similar circumstances to similar customers. ● Extended service contracts: SSP is based on observable price when sold on a standalone basis to similar customers. Loyalty Program The Company launched a customer loyalty program during the third 2018 truSculpt December 31, 2020, Deferred Sales Commissions Incremental costs of obtaining a contract, which consist primarily of commissions and related payroll taxes, are capitalized, and amortized on a straight-line basis over the expected period of benefit, except for costs that are recognized when product is sold. The Company uses the portfolio method to recognize the amortization expense related to these capitalized costs related to initial contracts and such expense is recognized over a period associated with the revenue of the related portfolio, which is generally two three Total capitalized costs for the year ended December 31, 2020 December 31, 2019 December 31, 2020, 2019 2018 Cash Equivalents, and Marketable Investments The Company invests its cash primarily in money market funds, U.S. Treasury bills and in highly liquid debt instruments of U.S. federal and municipal governments and their agencies, commercial paper, and corporate debt securities. All highly liquid investments with stated maturities of three three The Company determines the appropriate classification of its investments in marketable securities at the time of purchase and re-evaluates such designation at each balance sheet date. The Company’s marketable securities are classified and accounted for as available-for-sale securities. Investments with remaining maturities of more than one Fair Value of Financial Instruments Fair value is an exit price representing the amount that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The fair value hierarchy contains three may 820, ● Level 1: ● Level 2: 1 not not third ● Level 3: no 3 In determining fair value, the Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible as well as considers counterparty credit risk in its assessment of fair value. Impairment of Marketable Investments After determining the fair value of available-for-sales debt instruments, gains or losses on these securities are recorded to other comprehensive income, until either the security is sold, or the Company determines that the decline in value is other-than-temporary. The primary differentiating factors that the Company considers in classifying impairments as either temporary or other-than-temporary impairments are the Company’s intent and ability to retain the investment in the issuer for a period of time sufficient to allow for any anticipated recovery in market value or the maturity of the investment, the length of the time and the extent to which the market value of the investment has been less than cost and the financial condition and near-term prospects of the issuer. The Company had no December 31, 2020. December 31, 2020, 2019 2018. Allowance for Sales Returns and Credit Losses The allowance for sales returns is based on the Company’s estimates of potential future product returns and other allowances related to current period product revenue. The Company analyzes historical returns, current economic trends and changes in customer demand and acceptance of the Company's products. The allowance for credit losses on trade receivables is based on the credit quality of clients, current economic conditions, the age of the accounts receivable balances, historical loss information, and current conditions and forecasted information. The Company writes off amounts against the allowance when they are deemed uncollectible. Concentration of Credit Risk and Other Risks and Uncertainties The Company operates in markets that are highly competitive and rapidly changing. Significant technological changes, shifting customer needs, the emergence of competitive products or services with new capabilities and other factors could negatively impact the Company’s operating results. The Company is also subject to risks related to changes in the value of the Company’s significant balance of financial instruments. Financial instruments that potentially subject the Company to concentrations of risk consist principally of cash, cash equivalents, marketable investments, and accounts receivable. The Company’s cash and cash equivalents are primarily invested in deposits and money market accounts with three may not The Company invests in debt instruments, including bonds of the U.S. Government, its agencies, and its municipalities. The Company has also invested in other high grade investments such as commercial paper and corporate debt securities. The Company has established guidelines relative to credit ratings, diversification and maturities that seek to maintain safety and liquidity. By policy, the Company restricts its exposure to any single issuer by imposing concentration limits. To minimize the exposure due to adverse shifts in interest rates, the Company maintains investments at an average maturity of generally less than twelve Accounts receivable are recorded net of an allowance for credit losses and are typically unsecured and are derived from revenue earned from worldwide customers. The Company controls credit risk through credit approvals, credit limits, and monitoring procedures. The Company performs credit evaluations of its customers and maintains an allowance for potential credit losses. As of December 31, 2020, 2019, no 10% December 31, 2020, 2019, 2018, No 10% December 31, 2020, 2019 2018. Supplier concentration The Company relies on third third may one Secret Secret PRO one Inventories Inventories are stated at the lower of cost and net realizable value, cost being determined on a standard cost basis which approximates actual cost on a first first The Company includes demonstration units within inventories. Demonstration units are carried at cost and amortized over an estimated economic life of two During the year ended December 31, 2020, 19 July 30, 2018 December 31, 2020 2019, Property and Equipment Property and equipment are stated at cost, net of accumulated depreciation. Depreciation expense recognized is on a straight-line basis over the estimated useful lives of the assets, generally as follows: Useful Lives Leasehold improvements Lesser of useful life or term of lease Equipment leasing 4.5 Office equipment and furniture 3 Machinery and equipment 3 Upon sale or retirement of property and equipment, the costs and related accumulated depreciation and amortization are removed from the balance sheet and the resulting gain or loss is reflected in operating expenses. Maintenance and repairs are charged to operations as incurred. Depreciation expense related to property and equipment for 2020, 2019 2018, December 31, 2020. Capitalized Cloud Computing Set-up Cost The Company capitalizes certain set-up costs for the Company’s cloud computing arrangements. The capitalized implementation costs are then amortized over the term of the cloud computing arrangement inclusive of expected contract renewals, which are generally three five December 31, 2020, Goodwill and Intangible Assets Goodwill and intangible assets with indefinite useful lives are not fourth may no The Company continues to operate in one segment, which is considered to be the sole reporting unit and, therefore, goodwill was tested for impairment at the enterprise level. As of December 31, 2020, December 31, 2020. Warranty Obligations The Company offers post-warranty services to its customers through extended service contracts that cover replacement parts and labor for a term of one, two, or three The Company also offers services on a time-and-materials basis for detachable hand piece replacements, parts, and labor. Leases Effective January 1, 2019, 842, 12 12 not Accounting for Leases as a Lessor During the second 2020, not 606 The lease agreements are typically for three twelve no twelve two The initial direct costs related to the Company’s operating leases for equipment rentals include the related commissions paid to employees upon the origination of a lease agreement. These costs are included in Other current assets and prepaid expenses on the consolidated balance sheets and are amortized over the lease term of twelve December 31, 2020 During the fourth 2020, 12 no 606 At the commencement of these sales-type leases, the Company recognizes revenue up-front, and amounts due from the customer under the lease contract are recognized as lease receivables on the consolidated balance sheets. Interest income is recognized as net revenue over the term of the lease based on the effective interest method. The Company has elected not For these sales-type leases, the Company derecognized the underlying assets under the lease and recorded the net investment in the lease. As the Company determined at the commencement of the sales-type lease that it is reasonably certain the customer will exercise its purchase option, the Company does not no In determining the proper classification and treatment of the equipment leases, the Company used significant judgment in forming the following assumptions and estimates: lease term, implicit rate, fair value of equipment at option exercise date, useful life, residual value of the leased equipment, and the likelihood that lessees will exercise the purchase option. See Note 11 Cost of Revenue Cost of revenue consists primarily of material, finished and semi-finished products purchased from third The Company's system sales include a control console, universal graphic user interface, control system software, high voltage electronics and a combination of applications (referred to as “hand pieces”). Hand pieces are programmed to have a limited number of uses to ensure the safety of the device to patients. The Company sells refurbished hand pieces, or "refills," of its Titan truSculpt 3D Research and Development Expenditures Research and development costs are expensed as incurred and include costs related to research, design, development, testing of products, salaries, benefits and other headcount related costs, facilities, material, third Advertising Costs Advertising costs are included as part of sales and marketing expense and are expensed as incurred. Advertising expenses for 2020, 2019 2018 Stock-based Compensation The Company accounts for share-based employee compensation plans using the fair value recognition and measurement provisions under U.S. GAAP. The Company’s share-based compensation cost is measured at the grant date, based on the fair value of the award, and is recognized as expense on a straight- line basis over the requisite service period. Expected Term Expected Volatility Forfeitures: 718 Risk-Free Interest Rate: c The fair value of stock options ("options") on the grant date using the closing price of the Company's common shares on the grant date is estimated using the Black-Scholes option-pricing model using the single-option approach. The Black-Scholes option pricing model requires the use of highly subjective and complex assumptions, including the option's expected term and the price volatility of the underlying stock, to determine the fair value of award. The Company recognizes the expense associated with options using a single award approach over the requisite service period. The Company accounts for all stock options awarded to non-employees at the fair value of the award issued on the day of the grant. The fair value of restricted stock units (“RSUs”) granted are measured on the grant date. The quantity of the RSUs units granted is calculated by dividing a fixed award amount determined by the Board on the grant date by the average closing price of the Company’s common stock over the 50 The fair value of Performance Stock Units (“PSUs”) that have operational measurement goals are measured on the grant date using the closing price of the Company’s common shares on the grant date. The quantity of the PSUs units granted is calculated by dividing a fixed award amount determined by the Board on the grant date by the average closing price of the Company’s common stock over the 50 See Note 6 Income Taxes The Company is subject to income taxes in the United States and several foreign jurisdictions. Significant judgment is required in determining the Company’s provision (benefit) for income taxes and income tax assets and liabilities, including evaluating uncertainties in the application of accounting principles and complex tax laws. The Company records a provision (benefit) for income taxes for the anticipated tax consequences of the reported results of operations using the asset and liability method. Under this method, the Company recognizes deferred income tax assets and liabilities for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, as well as for loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using the tax rates that are expected to apply to taxable income for the years in which those tax assets and liabilities are expected to be realized or settled. The Company recognizes the deferred income tax effects of a change in tax rates in the period of enactment. The Company records a valuation allowance to reduce the Company’s deferred tax assets to the net amount that the Company believes is more likely than not The Company recognizes tax benefits from uncertain tax positions if the Company believes that it is more likely than not no not may The Company’s effective tax rates have differed from the statutory rate primarily due to changes in the valuation allowance, foreign operations, research and development tax credits, state taxes, and certain benefits realized related to stock option activity. The Company’s current effective tax rate does not Undistributed earnings of the Company’s foreign subsidiaries at December 31, 2020 no 2017 not not On March 27, 2020, not not Computation of Net Income (Loss) per Share Basic net income (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding. Diluted net income per share is computed by dividing net income by the weighted average number of common shares and the dilutive effect of potential future issuances of common stock from outstanding stock options, RSUs, PSUs and employee stock purchase plan contributions for the period outstanding determined by applying the treasury stock method. Also, the issuance of the Convertible Senior Notes on March 9, 2021 718, Diluted earnings per share is the same as basic earnings per share for the periods in which the Company had a net loss because the inclusion of outstanding common stock equivalents would be anti-dilutive. Comprehensive Income (Loss) Comprehensive income (loss) includes all changes in stockholders’ equity except those resulting from investments or contributions by stockholders. For the periods presented, the accumulated other comprehensive income (loss) consisted solely of the unrealized gains or losses on the Company's available for- sale investments, net of tax. Foreign Currency The financial statements of the Company’s foreign subsidiaries are translated in accordance with ASC 830, three December 31, 2020. three December 31, 2020. Segments The Company operates in one segment and reports segment information in accordance with ASC 280, one not December 31, 2020 2019, 10

Note 2 - Investment Securities

Note 2 - Investment Securities	12 Months Ended
Note 2 - Investment Securities	Dec. 31, 2020
Notes to Financial Statements
Cash, Cash Equivalents, and Marketable Securities [Text Block]	NOTE 2 The following tables summarize cash, cash equivalents and marketable securities (in thousands): December 31, 2020 2019 Cash and cash equivalents: Cash $ 47,047 $ 20,005 Cash equivalents: Money market funds — 6,311 Total cash and cash equivalents 47,047 26,316 Marketable securities: U.S. government notes — 4,114 Commercial paper — 3,491 Total marketable securities — 7,605 Total cash, cash equivalents and marketable securities $ 47,047 $ 33,921 The following tables summarize the components, and the unrealized gains and losses position, related to the Company’s cash, cash equivalents and marketable investments as of December 31, 2020 2019 December 31, 2020 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Market Value Cash and cash equivalents $ 47,047 $ — $ — $ 47,047 Total cash, cash equivalents and marketable securities $ 47,047 $ — $ — $ 47,047 December 31, 201 9 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Market Value Cash and cash equivalents $ 26,316 $ — $ — $ 26,316 Marketable investments U.S. government notes 4,114 — — 4,114 Commercial paper 3,491 — — 3,491 Total marketable securities 7,605 — — 7,605 Total cash, cash equivalents and marketable securities $ 33,921 $ — $ — $ 33,921 As of December 31, 2019, December 31, 2020. Fair Value Measurements As of December 31, 2020, no December 31, 2019, December 31, 201 9 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 6,311 $ — $ — $ 6,311 Short term marketable investments: Available-for-sale securities 4,114 3,491 — 7,605 Total assets at fair value $ 10,425 $ 3,491 $ — $ 13,916 Money market funds are highly liquid investments and are actively traded. The pricing information on these investment instruments is readily available and can be independently validated as of the measurement date. This approach results in the classification of these securities as Level 1 Corporate debt, U.S. government-backed securities and commercial paper are measured at fair value using Level 2 not third 2 no 1 2 December 31, 2020.

Note 3 - Balance Sheet Detail

Note 3 - Balance Sheet Detail	12 Months Ended
Note 3 - Balance Sheet Detail	Dec. 31, 2020
Notes to Financial Statements
Supplemental Balance Sheet Disclosures [Text Block]	NOTE 3—BALANCE Inventories Valuation adjustments for excess and obsolete inventory, reflected as a reduction of inventory at December 31, 2020 2019, December 31, 20 20 201 9 Raw materials $ 14,874 $ 17,935 Work in process 1,030 2,016 Finished goods 12,604 13,970 Total $ 28,508 $ 33,921 Property and Equipment, net Property and equipment, net, consists of the following (in thousands): December 31, 20 20 201 9 Leasehold improvements $ 1,051 $ 867 Equipment leasing 186 — Office equipment and furniture 3,407 3,110 Machinery and equipment 7,683 7,805 12,327 11,782 Less: Accumulated depreciation (10,028 ) (8,965 ) Property and equipment, net $ 2,299 $ 2,817 Included in machinery and equipment are financed vehicles used by the Company’s sales employees. As of December 31, 2020 2019, December 31, 2020 2019 Goodwill and Other Intangible Assets Goodwill and other intangible assets comprise a patent sublicense acquired from Palomar in 2006, 2013. December 31, 2020 2019 December 31, 2020 2019 no not December 31, 2020, 2019 2018. December 31, 2020 2019. Accrued Liabilities Accrued liabilities consist of the following (in thousands): December 31, 20 20 201 9 Accrued payroll and related expenses $ 12,197 $ 14,341 Sales and marketing accruals 2,352 2,527 Warranty liability 2,908 4,401 Accrued sales tax 5,343 3,922 Other accrued liabilities 8,279 5,116 Total $ 31,079 $ 30,307 Product Remediation Liability During the fourth 2018, one one 2018. As of December 31, 2020 December 31, 2019, December 31, 2020, fourth 2020

Note 4 - Warranty and Extended

Note 4 - Warranty and Extended Services Contract	12 Months Ended
Note 4 - Warranty and Extended Services Contract	Dec. 31, 2020
Notes to Financial Statements
Product Warranty Disclosure [Text Block]	NOTE 4— The Company has a direct field service organization in North America (including Canada). Internationally, the Company provides direct service support in Australia, Belgium, France, Germany, Hong Kong, Japan, and Switzerland, as well as through third not third After the original warranty period, maintenance and support are offered on an extended service contract basis or on a time and materials basis. The Company provides for the estimated cost to repair or replace products under standard warranty at the time of sale. Costs in connection with extended service contracts are recognized at the time when costs are incurred. The following table provides the changes in the product standard warranty accrual for the years ended December 31, 2020 2019 December 31, 2020 201 9 (1) Balance at beginning of year $ 4,401 $ 4,666 Add: Accruals for warranties issued during the period 4,475 7,629 Less: Settlements made during the period (5,968 ) (7,894 ) Balance at end of year $ 2,908 $ 4,401 ( 1 2019 2019 one one The settlements presented in the table exclude costs related to extended service contracts cost, which were $0.6 million and $1.1 million for the years ended December 31, 2020 2019, one

Note 5 - Deferred Revenue

Note 5 - Deferred Revenue	12 Months Ended
Note 5 - Deferred Revenue	Dec. 31, 2020
Notes to Financial Statements
Contract with Customer Liability [Text Block]	NOTE 5— The Company records deferred revenue when revenue is to be recognized subsequent to invoicing. For extended service contracts, the Company generally invoices customers at the beginning of the extended service contract term. The Company’s extended service contracts typically have one, two three December 31, 2020 12 The following table provides changes in the deferred contract revenue balance for the years ended December 31, 2020 2019 December 31, 2020 201 9 Balance at beginning of year $ 14,222 $ 12,566 Add: Payments received 14,131 17,127 Less: Revenue (6,337 ) (6,020 ) Less: Revenue included in the beginning balance and recognized as revenue in the current year (10,779 ) (9,451 ) Balance at end of year $ 11,237 $ 14,222 Costs for extended service contracts were $8.2 million, $9.3 million and $7.8 million, respectively, for the years ended December 31, 2020, 2019 2018.

Note 6 - Stockholders' Equity,

Note 6 - Stockholders' Equity, Stock Plans and Stock-based Compensation Expense	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	NOTE 6—STOCKHOLDERS’ As of December 31, 2020, one two December 31, 2020, Issuances of Common Stock On April 21, 2020, As of December 31, 2020, 2004 In 1998, 1998 1998 On January 12, 2004, 2004 2004 2004 1998 1998 2012 2004 2019 At the Company’s Annual Meeting of Stockholders on June 14, 2019, 2019 2004 2004 2004 2004 2029; 2004 June 14, 2019 2004 2004 2.12 2004 162 1986, one 2004 On June 11, 2019, July 28, 2017 16a 1 1934, 50% one On June 11, 2019, 402 In June 2020, 2019 2019 In accordance with the 2019 2004 2012, 50 October 31, 2017, one December 31, 2020, 2019 2018, In the years ended December 31, 2020, 2019 2018, first four In the years ended December 31, 2020, 2019 2018 2020 2020 December 31, 2020, 2019 2018, During the quarter ended September 30, 2019 2019 2022 2019 2020 2021 2022 2019 2022. December 31, 2020, 2019 2020 2019 December 31, 2020. None 2020 2021 2022 not December 31, 2020 On August 2, 2020, may On April 1, 2020, 2019 19, On January 12, 2004, 2004 2004 2004 2004 six 2004 first ● 600,000 shares; ● 2.0% The Company’s Board of Directors did not January 1, 2021, 2020 2019. six December 31, 2020, 2019, 2018, 2004 December 31, 2020, Option and Award Activity Activity under the 2004 2019 Options Outstanding Shares Available For Grant Number of Shares Weighted- Average Exercise Price Weighted-Average Remaining Contractual Life (in years) Aggregate Intrinsic Value (in millions ) (1) Balances as of December 31, 2017 1,494,866 839,919 $ 16.46 3.99 $ 24.4 Options granted (21,010 ) 21,010 $ 50.65 Options exercised — (271,902 ) $ 9.99 Options cancelled (expired or forfeited) 81,322 (81,322 ) $ 21.55 Stock awards granted (562,070 ) — — Stock awards cancelled (expired or forfeited) 148,197 — — Balances as of December 31, 2018 1,141,305 507,705 $ 20.52 3.52 $ 2.00 Additional shares reserved (2) 700,000 Options exercised — (160,798 ) $ 10.03 Options cancelled (expired or forfeited) 51,208 (51,208 ) $ 24.61 Stock awards granted (1,538,128 ) — — Stock awards cancelled (expired or forfeited) 407,320 — — Balances as of December 31, 2019 761,705 295,699 $ 25.52 3.19 $ 3.04 Additional shares reserved (2) 600,000 Options granted (71,088 ) 71,088 $ 14.85 Options exercised — (73,227 ) $ 12.91 Options cancelled (expired or forfeited) 76,553 (76,553 ) $ 36.65 Stock awards granted (804,949 ) — — Stock awards cancelled (expired or forfeited) 522,949 — — Balances as of December 31, 2020 1,085,170 217,007 $ 22.35 3.75 $ 1.47 Exercisable as of December 31, 2020 132,641 $ 24.60 2.84 $ 1.47 Vested and expected to vest, net of estimated forfeitures, as of December 31, 2020 212,025 $ 22.31 3.63 $ 1,451 ( 1 Based on the closing stock price of $24.11 of the Company’s stock on December 31, 2020, December 31, 2019, December 31, 2018 December 31, 2017. ( 2 Approved by the board of directors and stockholders in 2019 2020. The aggregate intrinsic value in the table above represents the total pre-tax intrinsic value (the aggregate difference between the Company’s closing stock price on the last trading day of the fiscal year and the exercise price, multiplied by the number of in-the-money options) that would have been received by the option holders had all option holders exercised their options on December 31, 2020. 2020, 2019 2018 December 31, 2020 Exercise Prices Number Outstanding Contractual Life (in years) Number Exercisable $9.65 - $10.79 22,319 1.08 22,319 $10.80 - $14.04 34,459 2.23 34,459 $14.01 60,000 4.59 — $15.32 - $18.55 8,396 2.64 8,271 $18.93 11,088 9.83 — $19.55 10,000 3.32 9,375 $25.70 11,000 3.59 9,730 $39.30 45,000 3.83 37,292 $47.40 7,745 3.96 6,132 $53.90 7,000 4.20 5,063 $ 9.65 - $53.9 217,007 3.75 132,641 Stock Awards (RSU and PSU) Activity Table Information with respect to RSUs and PSUs activity is as follows (in thousands): Number of Weighted-Average Grant- Date Fair Aggregate Fair Value (1) Aggregate Intrinsic Value (2) Shares Value (in thousands) (in thousands) Outstanding at December 31, 2017 510,587 $ 24.88 $ 23,155 Granted 265,124 $ 44.57 Vested (3) (231,515 ) $ 21.10 $ 9,483 (4) Forfeited (69,905 ) $ 20.01 Outstanding at December 31, 2018 474,291 $ 38.44 $ 8,072 Granted 963,814 $ 18.68 Vested (3) (172,281 ) $ 33.66 $ 6,169 (5) Forfeited (161,022 ) $ 37.91 Outstanding at December 31, 2019 1,104,802 $ 22.10 $ 37,442 Granted 667,694 $ 20.66 Vested (3) (684,491 ) $ 17.82 $ 12,036 (6) Forfeited (308,248 ) $ 23.24 Outstanding at December 31, 2020 779,757 $ 23.96 $ 18,800 ( 1 ( 2 December 31, 2020, December 31, 2019, December 31, 2018, December 31, 2017. ( 3 ( 4 ( 5 ( 6 Stock-Based Compensation Stock-based compensation expense for the years ended December 31, 2020, 2019 2018 Year Ended December 31, 20 20 201 9 201 8 Stock options $ 370 $ 622 $ 838 RSUs 8,849 4,786 4,648 PSUs 666 3,948 1,105 ESPP 224 476 566 Total stock-based compensation expense $ 10,109 $ 9,832 $ 7,157 As of December 31, 2020, The Company issues new shares of common stock upon the exercise of stock options, vesting of RSUs and PSUs, and the issuance of ESPP shares. The amount of cash received through exercise of options and shares purchased through ESPP, net of taxes withheld and paid, in 2020, 2019 2018 Total stock-based compensation expense recognized during the year ended December 31, 2020, 2019 2018 Year Ended December 31, 20 20 201 9 201 8 Cost of revenue $ 1,665 $ 1,572 $ 743 Sales and marketing 3,385 4,510 2,105 Research and development 1,669 1,536 824 General and administrative 3,390 2,214 3,485 Total stock-based compensation expense $ 10,109 $ 9,832 $ 7,157 Valuation Assumptions and Fair Value of Stock Options and ESPP Grants The Company uses the Black-Scholes option pricing model to estimate the fair value of options granted under its equity incentive plans and rights to acquire stock granted under its employee stock purchase plan. The weighted average estimated fair values of the employee stock options and rights granted under the employee stock purchase plan and the weighted average assumptions used to calculate the grant date fair values, are as follows: Stock Options Stock Purchase Plan (ESPP) 20 20 201 9 201 8 20 20 201 9 201 8 Expected term (in years) (1) 4.84 3.65 3.70 0.50 0.50 0.50 Risk-free interest rate (2) 0.15 % 1.64 % 2.60 % 0.11 % 2.49 % 2.34 % Volatility (3) 63 % 54 % 44 % 76 % 70 % 61 % Dividend yield (4) — % — % — % — % — % — % Weighted average estimated fair value at grant date $ 7.63 $ 14.83 $ 18.00 $ 6.13 $ 9.60 $ 9.60 ( 1 The expected term represents the period during which the Company’s stock-based awards are expected to be outstanding. The estimated term is based on historical experience of similar awards, giving consideration to the contractual terms of the awards, vesting requirements and expectation of future employee behavior, including post-vesting terminations. The expected term of groups of employees that have similar historical exercise patterns has been considered separately for valuation purposes. ( 2 The risk-free interest rate is based on U.S. Treasury debt securities with maturities close to the expected term of the option or ESPP participation right as of the date of grant. ( 3 Estimated volatility is based on historical volatility. The Company estimates volatility based on the Company’s historical volatility of its stock price. ( 4 The Company has not The Company periodically estimates forfeiture rates based on its historical experience for separate groups of employees and adjusts the stock-based compensation expense accordingly. The forfeiture rates used in 2020 Stock Awards Withholdings For Stock Awards granted to employees, the number of shares issued on the date the Stock Awards vest is net of the tax withholding requirements paid on behalf of the employees. In 2020, 2019, 2018, not

Note 7 - Income Taxes

Note 7 - Income Taxes	12 Months Ended
Note 7 - Income Taxes	Dec. 31, 2020
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 7—INCOME The Company files income tax returns in the U.S. federal and various state and local jurisdictions and foreign jurisdictions. The Company’s income (loss) before provision for income taxes consisted of the following (in thousands): Year Ended December 31, 20 20 201 9 201 8 U.S. $ (25,793 ) $ (13,037 ) $ (14,177 ) Foreign 2,386 774 662 Loss before income taxes $ (23,407 ) $ (12,263 ) $ (13,515 ) The components of the provision (benefit) for income taxes are as follows (in thousands): Year Ended December 31, 2020 2019 2018 Current: Federal $ — $ — $ (15 ) State (53 ) 101 123 Foreign 747 (76 ) 303 Total Current 694 25 411 Deferred: Federal 2 2 15,674 State 1 1 1,230 Foreign (227 ) 57 (60 ) Total Deferred (224 ) 60 16,844 Tax provision $ 470 $ 85 $ 17,255 The Company’s net deferred tax assets consist of the following (in thousands): December 31, 20 20 201 9 Net operating loss carryforwards $ 18,270 $ 14,507 Stock-based compensation 869 1,111 Other accruals and reserves 3,670 2,202 Credits 12,653 11,887 Accrued warranty 976 924 Depreciation and amortization 2,191 2,354 Other 979 897 Operating Lease Liability 4,311 3,949 Deferred tax asset before valuation allowance 43,919 37,831 Valuation allowance (38,321 ) (32,350 ) Deferred tax asset after valuation allowance 5,598 5,481 Deferred contract acquisition costs (803 ) (1,076 ) Goodwill (110 ) (97 ) Right of Use Asset (4,042 ) (3,885 ) Net deferred tax asset $ 643 $ 423 The differences between the U.S. federal statutory income tax rates to the Company’s effective tax rate are as follows: Year Ended December 31, 2020 2019 2018 U.S. federal statutory income tax rate 21.00 % 21.00 % 21.00 % State tax rate 2.77 2.82 (4.95 ) Meals and entertainment (0.65 ) (2.83 ) (2.66 ) Permanent differences (2.87 ) (2.58 ) — Stock-based compensation (1.07 ) 3.78 13.66 SAB 118 Change in Estimate — — (2.43 ) Foreign rate differential (1.05 ) (0.34 ) 0.11 Other 0.15 (0.33 ) (1.21 ) General business credit 2.74 8.14 4.31 Valuation allowance (25.51 ) (38.60 ) (155.49 ) Change in prior year reserves 0.40 2.53 — Deferred true-up 2.08 5.71 — Effective tax rate (2.01 )% (0.70 )% (127.66 )% As of December 31, 2020, not December 31, 2020 2019, not At December 31, 2020, not 2029 2039. December 31, 2017 no December 31, 2020, 2024, no 2021. On March 27, 2020, December 2020, 2021 not not Federal and state laws can impose substantial restrictions on the utilization of net operating loss and tax credit carryforwards in the event of an “ownership change,” as defined in Section 382 no No deferred tax liabilities have been recorded relating to the earnings of the Company’s foreign subsidiaries since all such earnings are intended to be indefinitely reinvested. The amount of the unrecognized deferred tax liability associated with these earnings is immaterial. Uncertain Tax Positions The Company establishes reserves for uncertain tax positions based on the largest amount that is more-likely-than- not not 50% two first not second 50% Although the Company believes it has adequately reserved for its uncertain tax positions, no not The Company files U.S., state, and foreign income tax returns in jurisdictions with varying statutes of limitations. The 2005 2020 2015 2020 The following table summarizes the activity related to the Company’s gross unrecognized tax benefits, excluding related interest and penalties, in December 31, 2018 December 31, 2020 ( Year Ended December 31, 20 20 201 9 201 8 Balance at beginning of year $ 1,426 $ 1,563 $ 1,519 Decreases related to prior year tax positions (32 ) (291 ) (70 ) Increases related to prior year tax positions — 25 — Increases related to current year tax positions 470 129 114 Balance at end of year $ 1,864 $ 1,426 $ 1,563 It is the Company’s policy to recognize interest and penalties related to income tax matters in income tax expense. The amount of interest and penalties recognized in income tax expense was immaterial for the years ended December 31, 2020 December 31, 2019. December 31, 2020,

Note 8 - Net Loss Per Share

Note 8 - Net Loss Per Share	12 Months Ended
Note 8 - Net Loss Per Share	Dec. 31, 2020
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 8—NET Basic net loss per share is computed by dividing the net loss by the weighted-average number of shares outstanding during the period, without consideration for potential dilutive shares of common stock, such as in-the-money equity awards (stock options, RSUs, PSUs and employee stock purchase plan contributions). Shares of common stock subject to repurchase are excluded from the weighted-average shares. Since the Company was in a loss position for all periods presented, basic net loss per share is the same as diluted net loss per share since the effects of potentially dilutive securities are antidilutive. The following table sets forth the computation of basic and diluted net loss and the weighted average number of shares used in computing basic and diluted net loss per share (in thousands, except per share data): Year Ended December 31, 20 20 201 9 201 8 Numerator: Net loss (in thousands) $ (23,877 ) $ (12,348 ) $ (30,770 ) Denominator: Weighted average shares of common stock outstanding used in computing net loss per share, basic and diluted 16,691 14,096 13,771 Net loss per share Net loss per share, basic and diluted $ (1.43 ) $ (0.88 ) $ (2.23 ) On March 9, 2021, 13 The following numbers of shares outstanding, prior to the application of the treasury stock method, were excluded from the computation of diluted net loss per common share for the period presented because including them would have had an anti-dilutive effect (in thousands): Year Ended December 31, 20 20 201 9 201 8 Options to purchase common stock 244 417 664 Restricted stock units 724 559 432 Employee stock purchase plan shares 87 111 133 Performance stock units 68 178 43 Total 1,123 1,265 1,272

Note 9 - Defined Contribution P

Note 9 - Defined Contribution Plan	12 Months Ended
Note 9 - Defined Contribution Plan	Dec. 31, 2020
Notes to Financial Statements
Retirement Benefits [Text Block]	NOTE 9—DEFINED CONTRIBUTION PLAN In the U.S., the Company has an employee savings plan ( “401 401 may 401 2020, 2019 2018, 401 For the Company’s Japanese subsidiary, a discretionary employee retirement plan has been established. In addition, for some of the Company’s other foreign subsidiaries, the Company deposits funds with insurance companies, third December 31, 2020, three not

Note 10 - Segment Information a

Note 10 - Segment Information and Revenue by Geography and Products	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	NOTE 10—SEGMENT Segment reporting is based on the “management approach,” following the method that management organizes the company’s reportable segments for which separate financial information is made available to, and evaluated regularly by, the chief operating decision maker in allocating resources and in assessing performance. The Company’s chief operating decision makers ("CODM") are its Chief Executive Officer ("CEO") and Chief Financial Officer (“CFO”), who make decisions on allocating resources and in assessing performance. The CEO and CFO review the Company's consolidated results as one operating segment. In making operating decisions, the CODM primarily considers consolidated financial information, accompanied by disaggregated information about revenues by geography and product. All of the Company’s principal operations and decision-making functions are located in the U.S. The Company’s CODM view its operations, manages its business, and uses one one The following table presents a summary of revenue by geography for the year ended December 31, 2020, 2019 2018 Year Ended December 31, 20 20 201 9 201 8 Revenue mix by geography: United States $ 61,202 $ 106,243 $ 101,862 Japan 43,265 24,142 17,819 Asia, excluding Japan 11,900 16,110 15,467 Europe 9,503 10,596 8,875 Rest of the world 21,813 24,621 18,697 Total Consolidated revenue $ 147,683 $ 181,712 $ 162,720 Revenue mix by product category: Systems $ 90,765 $ 140,478 $ 132,595 Consumables 9,287 9,648 4,162 Skincare 25,061 8,512 5,778 Total product revenue 125,113 158,638 142,535 Service 22,570 23,074 20,185 Total Consolidated revenue $ 147,683 $ 181,712 $ 162,720

Note 11 - Commitments and Conti

Note 11 - Commitments and Contingencies	12 Months Ended
Note 11 - Commitments and Contingencies	Dec. 31, 2020
Notes to Financial Statements
Lessee, Leases [Text Block]	NOTE 11– LEASES The Company is a party to certain operating and finance leases for vehicles, office space and storages facilities. The Company’s material operating leases consist of office space, as well as storage facilities and finance leases consist of automobiles. The Company’s leases generally have remaining terms of 1 to 10 years, some of which include options to renew the leases for up to 5 years. The Company leases space for operations in the United States, Japan, Belgium, France, and Spain. In addition to the above facility leases, the Company also routinely leases automobiles for certain sales and field service employees under finance leases. In February 2016, 2016 02, 842 July 2018, 2018 11, 2016 02 2018 2018 11 not July 2018, 2018 10, 842, 2016 02. The Company adopted ASU 2016 02, January 1, 2019, not not The adoption of the new standard resulted in the recording of additional lease assets and lease liabilities of $10.2 million and $10.1 million, respectively, as of January 1, 2019, no Effect of Adoption of the New Lease Standard (ASC Topic 842 The following table summarizes the effects of adopting Topic 842 January 1, 2019 ( As reported under Topic 842 Adjustments Balances under Prior GAAP Operating lease right-of-use assets $ 10,049 $ (10,049 ) $ — Operating lease liabilities (2,430 ) 2,430 — Other long-term liabilities* — 140 140 Operating lease liabilities, net of current portion (7,759 ) 7,759 — *Deferred rent included in other long-term liabilities The Company determines if a contract contains a lease at inception. Operating lease assets and liabilities are recognized at the lease commencement date. Operating lease liabilities represent the present value of lease payments not not The Company recognizes expense for these leases on a straight-line basis over the lease term. Additionally, tenant incentives used to fund leasehold improvements are recognized when earned and reduce the Company’s right-of-use asset related to the lease. These are amortized through the right-of-use asset as reductions of expense over the lease term. Below is supplemental balance sheet information related to leases (in thousands): Year Ended December 31, 2020 2019 Assets Classification Right-of-use assets Operating lease right-of-use assets $ 17,076 $ 7,702 Finance lease Property and equipment, net (1) 467 1,008 Total leased assets $ 17,543 $ 8,710 ( 1 Year Ended December 31, 2020 2019 Liabilities Classification Operating lease liabilities Operating lease liabilities, current Operating lease liabilities $ 2,260 $ 2,800 Operating lease liabilities , non-current Operating lease liabilities, net of current portion 15,950 5,112 Total operating lease liabilities $ 18,210 $ 7,912 Year Ended December 31, Classification 2020 2019 Finance lease liabilities Finance lease liabilities, current Accrued liabilities $ 370 $ 541 Finance lease liabilities, non-current Other long-term liabilities 241 578 Total finance lease liabilities $ 611 $ 1,119 Lease costs during the twelve December 31, 2020 December 31, 2019 ( Year Ended December 31, 2020 2019 Finance lease cost Amortization expense $ 431 $ 704 Finance lease cost Interest for finance lease $ 63 $ 88 Operating lease cost Operating lease expense $ 3,275 $ 2,892 Cash paid for amounts included in the measurement of lease liabilities during the twelve December 31, 2020 December 31, 2019 Year Ended December 31, 2020 2019 Operating cash flow Finance lease $ 63 $ 88 Financing cash flow Finance lease $ 537 $ 649 Operating cash flow Operating lease $ 2,139 $ 2,820 Maturities of lease liabilities Maturities of operating lease liabilities were as follows as of December 31, 2020 Amount 2021 $ 3,062 2022 3,112 2023 3,207 2024 2,884 2025 2,875 Thereafter 6,308 Total lease payments 21,448 Less: imputed interest (3,238 ) Present value of lease liabilities $ 18,210 Vehicle Leases As of December 31, 2020, Amount 2021 $ 374 2022 249 2023 12 Total lease payments 635 Less: imputed interest (24 ) Present value of lease liabilities $ 611 Weighted-average remaining lease term and discount rate, as of December 31, 2020, Lease Term and Discount Rate Weighted-average remaining lease term (years) Operating leases 6.7 Finance leases 2.2 Weighted-average discount rate Operating leases 4.7 % Finance leases 5.6 % Lessor Information related to the Company’s system leasing The Company also enters into leasing transactions, in which the Company is the lessor, offered through the Company's membership program. The Company's leases for equipment rentals were all accounted for as operating leases during the second third 2020. During the fourth December 31, 2020, 12 December 31, 2020, For the sales-type leases, the net investment of the Company’s lease receivable is measured at the commencement date and is included in the consolidated balance sheets as a component of Other current assets and prepaid expenses. The following table, which reflects management’s assumption that lessees will exercise the purchase option, summarizes the amount of sales-type lease income included in product revenue in the accompanying consolidated statements of operations for the year ended December 31, 2020 ( Year Ended December 31, 2020 Gross future lease payments from Customers $ 790 Less: Present value of lease receipts and purchase option price (1) 683 Difference between undiscounted cash flows and discounted cash flows $ 107 ( 1 December 31, 2020. The revenue related to non-lease components, which comprise service contracts and consumables, are deferred and recognized either over time or at the point of delivery. The non-lease component revenue amount as of December 31, 2020 Equipment lease revenue for operating lease agreements is recognized over the life of the lease. The following table summarizes the amount of operating lease income included in product revenue in the accompanying consolidated statements of operations for the year ended December 31, 2020 ( Year Ended December 31, 2020 Operating lease income from equipment rentals $ 367 Purchase Commitments The Company maintains certain open inventory purchase commitments with its suppliers to ensure a smooth and continuous supply for key components. The Company’s liability in these purchase commitments is generally restricted to an agreed-upon period. These periods can vary among different suppliers. Although open purchase orders are considered enforceable and legally binding, the terms generally allow the Company the option to cancel, reschedule, and adjust their requirements based on the Company's business needs prior to the delivery of goods or performance of services. Indemnifications In the normal course of the Company’s business, the Company enters into agreements that contain a variety of representations, warranties, and indemnification obligations. For example, the Company has entered into indemnification agreements with each of its directors and executive officers and certain key employees. The Company’s exposure under its various indemnification obligations is unknown and not may not Contingencies The Company is named from time to time as a party to other legal proceedings, product liability, commercial disputes, employee disputes, and contractual lawsuits in the normal course of business. A liability and related charge are recorded to earnings in the Company’s consolidated financial statements for legal contingencies when the loss is considered probable and the amount can be reasonably estimated. The assessment is re-evaluated each accounting period and is based on all available information, including discussion with outside legal counsel. If a reasonable estimate of a known or probable loss cannot be made, but a range of probable losses can be estimated, the low-end of the range of losses is recognized if no not In November 2019, November 7, 2019, second 2020 As of December 31, 2020 2019, Nil, not

Note 12 - Debt

Note 12 - Debt	12 Months Ended
Note 12 - Debt	Dec. 31, 2020
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 12—DEBT Loan and Security Agreement On May 30, 2018, On July 9, 2020, four July 9, 2024. Covenants In order to draw on the full amount of the SVB Revolving Line of Credit, the Company must satisfy certain liquidity ratios. If the Company is unable to meet these liquidity ratios, then availability under the revolving line is calculated as 80% of the Company’s qualifying accounts receivable. The proceeds of the revolving loans may five July 9, 2020, twelve The Loan and Security Agreement with Silicon Valley Bank contains customary affirmative covenants, such as financial statement reporting requirements and delivery of borrowing base certificates, as well as customary covenants that restrict the Company’s ability to, among other things, incur additional indebtedness, sell certain assets, guarantee obligations of third twelve As of December 31, 2020, not The Paycheck Protection Program (PPP) Loan On April 22, 2020, April 21, 2020, April 21, 2022 1.00% September 2021. no may No not The application for these funds required the Company to, in good faith, certify that the current economic uncertainty made the loan request necessary to support the ongoing operations of the Company. Subsequently released guidance instructs all applicants and recipients to take into account their current business activity and the Company's ability to access other sources of liquidity sufficient to support ongoing operations in a manner that is not April 28, 2020, $2.0 may December 31, 2020. no The PPP loan will be derecognized upon repayment of the loan in accordance with its terms and/or upon confirmation of forgiveness from the SBA.

Note 13 - Subsequent Events

Note 13 - Subsequent Events	12 Months Ended
Note 13 - Subsequent Events	Dec. 31, 2020
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 13—SUBSEQUENT The Company evaluates events or transactions that occur after the balance sheet date through to the date which the financial statements are issued, for potential recognition or disclosure in its consolidated financial statements in accordance with Subsequent Events. On March 9, 2021, 2026 144A 1933, March 5, 2021, The Company entered into capped call transactions, in connection with the offering, with one The net proceeds from the offering, before deducting purchasers’ discounts and offering expenses were approximately $134.1 million. The Company used $16.1 million of the net proceeds to pay the cost of the capped call transactions described above and the remainder of the net proceeds for general corporate purposes, which may In connection with the offering, the Company entered into Amendment No. 1 March 4, 2021, July 9, 2020 The Company has become aware that InMode Ltd. has filed a complaint with the United States International Trade Commission alleging that Ilooda, Co., Ltd’s Secret RF fractional radiofrequency microneedling system, distributed in the United States by the Company, infringes U.S. Patent No. 10,799,285 "285 not not third may

Supplementary Financial Data (U

Supplementary Financial Data (Unaudited)	12 Months Ended
Supplementary Financial Data (Unaudited)	Dec. 31, 2020
Notes to Financial Statements
Quarterly Financial Information [Text Block]	SUPPLEMENTARY FINANCIAL DATA (UNAUDITED) (In thousands, except per share amounts) Quarter ended: Dec. 31, 2020 Sept. 30, 2020 June 30, 2020 March 31, 2020 Dec. 31, 2019 Sept. 30, 2019 June 30, 2019 March 31, 2019 Net revenue $ 49,943 $ 39,132 $ 26,369 $ 32,239 $ 51,795 $ 46,117 $ 47,774 $ 36,026 Cost of revenue 21,877 17,386 14,745 17,903 23,005 19,884 21,943 18,717 Gross profit 28,066 21,746 11,624 14,336 28,790 26,233 25,831 17,309 Operating expenses: Sales and marketing 14,656 12,286 11,035 14,789 20,323 17,691 16,992 16,104 Research and development 4,029 3,432 2,991 3,870 4,463 3,643 3,273 3,706 General and administrative 7,938 7,239 8,529 7,806 5,933 7,308 5,267 5,525 Total operating expenses 26,623 22,957 22,555 26,465 30,719 28,642 25,532 25,335 Income (loss) from operations 1,443 (1,211 ) (10,931 ) (12,129 ) (1,929 ) (2,409 ) 299 (8,026 ) Interest and other income (expense), net 7 (382 ) 3 (207 ) (20 ) (146 ) 46 (79 ) Income (loss) before income taxes 1,450 (1,593 ) (10,928 ) (12,336 ) (1,949 ) (2,555 ) 345 (8,105 ) Income tax provision (benefit) (738 ) 664 466 78 139 73 (243 ) 115 Net income (loss) $ 2,188 $ (2,257 ) $ (11,394 ) $ (12,414 ) $ (2,088 ) $ (2,628 ) $ 588 $ (8,220 ) Net income (loss) per share-basic $ 0.12 $ (0.13 ) $ (0.67 ) $ (0.86 ) $ (0.15 ) $ (0.19 ) $ 0.04 $ (0.59 ) Net income (loss) per share- diluted $ 0.12 $ (0.13 ) $ (0.67 ) $ (0.86 ) $ (0.15 ) $ (0.19 ) $ 0.04 $ (0.59 Weighted average number of shares used in per share calculations: Basic 17,653 17,603 17,055 14,433 14,261 14,182 14,086 14,017 Diluted 17,840 17,603 17,055 14,433 14,261 14,182 14,356 14,017

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
Schedule II - Valuation and Qualifying Accounts	Dec. 31, 2020
Notes to Financial Statements
SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]	VALUATION AND QUALIFYING ACCOUNTS (in thousands) For the Years Ended December 31, 20 20 , 2019 and 201 8 Balance at Beginning of Year Additions Deductions Balance at End of Year Deferred tax assets valuation allowance Year ended December 31, 2020 $ 32,350 $ 7,986 $ 2,015 $ 38,321 Year ended December 31, 2019 $ 27,865 $ 7,396 $ 2,911 $ 32,350 Year ended December 31, 2018 $ 7,242 $ 22,770 $ 2,147 $ 27,865 Balance at Beginning of Year Additions Deductions Balance at End of Year Allowance for credit losses, accounts receivable Year ended December 31, 2020 $ 1,354 $ 2,144 $ 1,900 $ 1,598 Year ended December 31, 2019 $ 1,257 $ 1,361 $ 1,264 $ 1,354 Year ended December 31, 2018 $ 9 $ 1,880 $ 632 $ 1,257

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Dec. 31, 2020
Accounting Policies [Abstract]
Consolidation, Subsidiaries or Other Investments, Consolidated Entities, Policy [Policy Text Block]	Description of Operations and Principles of Consolidation Cutera, Inc. (“Cutera” or the “Company”) provides energy-based aesthetic systems for practitioners worldwide. The Company develops, manufactures, distributes, and markets energy-based product platforms for use by physicians and other qualified practitioners, enabling them to offer safe and effective aesthetic treatments to their customers. The Company currently markets the following system platforms: enlighten , excel, Secret PRO , Juliet, Secret RF, truSculpt xeo Titan, truSculpt 3D, truSculpt iD truSculpt flex Secret PRO , Juliet Secret RF third Titan, truSculpt 3D, truSculpt flex The Company’s corporate headquarters and U.S. operations are located in Brisbane, California, where the Company conducts manufacturing, warehousing, research and development, regulatory, sales and marketing, service, and administrative activities. The Company also maintains regional distribution centers (“RDCs”) in selection locations across the U.S. These RDCs serve as forward warehousing for systems and service parts in various geographies. The Company markets sells and services the Company’s products through direct sales and service employees in North America (including Canada), Australia, Austria, Belgium, France, Germany, Hong Kong, Japan, Spain, Switzerland, and the United Kingdom. Sales and services outside of these direct markets are made through a worldwide distributor network in over 42
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the amounts reported of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the accompanying notes, and the reported amounts of revenue and expenses during the reported periods. Actual results could differ materially from those estimates. On an ongoing basis, management evaluates its estimates, including those related to warranty obligations, sales commission, allowance for credit losses, sales allowances, valuation of inventories, fair value of goodwill, useful lives of property and equipment, impairment testing for long-lived-assets, implicit and incremental borrowing rates related to the Company’s leases, assumptions regarding variables used in calculating the fair value of the Company's equity awards, expected achievement of performance based vesting criteria, management performance bonuses, assumptions used in operating and sales-type lease classification, the standalone selling price of the Company's products and services, the period of benefit used to capitalize and amortize contract acquisition costs, variable consideration, contingent liabilities, recoverability of deferred tax assets, residual value of leased equipment, lease term and effective income tax rates. Management bases estimates on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities.
Risks and Uncertainties, Policy [Policy Text Block]	Risks and Uncertainties The Company's future results of operations involve a number of risks and uncertainties. Factors that could affect the Company's future operating results and cause actual results to vary materially from expectations include, but are not In March 2020 , 19 19 2020 December 31, 2020. 2021 19 19 19 19 19 no 2020 . COVID–19
Comparability of Prior Year Financial Data, Policy [Policy Text Block]	Comparability The Company adopted the new lease standard effective January 1, 2019, not December 31, 2020 2019 December 31, 2018 December 31, 2020 2019 not December 31, 2018.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements In June 2016, No. 2016 13, 326 2016 13 December 15, 2019, 2020, 2016 13 January 1, 2020 not The Company identified trade receivables and available-for-sale debt securities as impacted by the new guidance. However, the Company determined that the historical losses related to these available-for-sale debt securities are not The Company establishes an allowance for credit losses on trade receivables based on the credit quality of clients, current economic conditions, the age of the accounts receivable balances, historical loss information, and current conditions and forecasted information, and write-off amounts against the allowance when they are deemed uncollectible. The Company’s allowance for credit losses increased from $1.4 million at January 1, 2020 December 31, 2020, December 31, 2020, In August 2018, No. 2018 13, 820 3 1 2 3 2020, not Recently Issued Accounting Pronouncements Not In December 2019, No. 2019 12 740 2021, not In March 2020, No. 2020 04, 848 No. 2020 04 No. 2020 04 March 12, 2020 December 31, 2022. No. 2020 04 In August 2020, No. 2020 06, 470 815 no not not may December 15, 2021, no December 15, 2020. The Company reviewed all other recently issued, but not not
Revenue from Contract with Customer [Policy Text Block]	Revenue recognition Revenue is recognized upon transfer of control of promised products or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for promised goods or services. The Company’s performance obligations are satisfied either over time or at a point in time. Revenue from performance obligations that are transferred to customers over time accounted for approximately 15%, 13% and 12%, respectively, of the Company’s total revenue for the years ended December 31, 2020, 2019 2018. The Company has certain system sale arrangements that contain multiple products and services. For these bundled sale arrangements, the Company accounts for individual products and services as separate performance obligations if they are distinct. The Company’s products and services are distinct if a customer can benefit from the product or service on its own or with other resources that are readily available to the customer, and if the Company’s promise to transfer the products or service to the customer is separately identifiable from other promises in the sale arrangements. The Company’s system sale arrangements can include all or a combination of the following performance obligations: the system and software license (considered as one For the Company’s system sale arrangements that include an extended service contract, the period of service commences at the expiration of the Company’s standard warranty offered at the time of the system sale. The Company considers the extended service contracts terms in the arrangements that are legally enforceable to be performance obligations. Other than extended service contracts and marketing services, which are satisfied over time, the Company generally satisfies all performance obligations at a point in time. Systems, system accessories (hand pieces), service contracts, training, and time and materials services are also sold on a stand-alone basis, and these performance obligations are satisfied at a point in time. For contracts with multiple performance obligations, the Company allocates the transaction price of the contract to each performance obligation on a relative standalone selling price basis. Nature of Products and Services Systems Systems revenue is generated from the sale of systems and from the sale of upgrades to existing systems. A system consists of a console that incorporates a universal graphic user interface, a laser or other energy-based module, control system software and high voltage electronics, as well as one Pearl Pearl Fractional The Company offers customers the ability to select the system that best fits their practice at the time of purchase and then to cost-effectively add applications to their system as their practice grows. This provides customers the flexibility to upgrade their systems whenever they choose and provides the Company with a source of additional Systems revenue. The system or upgrade and the right to use the embedded software represent a single performance obligation as the software license is integral to the functionality of the system or upgrade. For systems sold directly to end-customers that are credit approved, revenue is recognized when the Company transfers control to the end-customer, which occurs when the product is shipped to the customer or when the customer receives the product, depending on the nature of the arrangement. When collectability is not The Company typically receives payment for its system consoles and other accessories within 30 Skincare products The Company sells third third 90 Consumables and other accessories The Company classifies its customers' purchases of replacement cycles for truSculpt iD truSculpt flex truSculpt 3D Secret PRO , Juliet, Secret RF , Juliet Secret RF Equipment leasing The Company leases equipment to customers through membership programs and receives a fixed monthly fee over the term of the arrangement. The Company classifies its lease income as product revenue. The Company recognizes lease income over the term of the lease if the lease is classified as an operating lease. For agreements that grant customers the right to purchase the leased system, the Company typically classifies the lease as a sales-type lease as the Company has determined it is reasonably certain that the customer will exercise the purchase option. On the commencement of sales-type leases, the Company recognizes revenue upfront in product revenue and the corresponding receivables recorded in Other current assets and prepaid expenses on the consolidated balance sheets (Notes 1 11 not December 31, 2020. Extended contract services The Company offers post-warranty services to its customers through extended service contracts that cover parts and labor for a term of one, two, or three Training Sales of systems to customers include training on the use of the system to be provided within 180 not Customer Marketing Support In North America, the Company offers marketing and consulting phone support to its customers across all system platforms. These customer marketing support services include a practice development model and marketing training, performed remotely with ongoing phone consultations for six six The Company classifies as product revenue the sales of systems, system upgrades, hand pieces, hand piece refills (applicable to Titan® truSculpt third Significant Judgments The determination of whether two one may While the Company’s purchase agreements do not The Company determines standalone selling price ("SSP") for each performance obligation as follows: ● Systems: The SSPs for systems are based on directly observable sales in similar circumstances to similar customers. ● Extended service contracts: SSP is based on observable price when sold on a standalone basis to similar customers. Loyalty Program The Company launched a customer loyalty program during the third 2018 truSculpt December 31, 2020, Deferred Sales Commissions Incremental costs of obtaining a contract, which consist primarily of commissions and related payroll taxes, are capitalized, and amortized on a straight-line basis over the expected period of benefit, except for costs that are recognized when product is sold. The Company uses the portfolio method to recognize the amortization expense related to these capitalized costs related to initial contracts and such expense is recognized over a period associated with the revenue of the related portfolio, which is generally two three Total capitalized costs for the year ended December 31, 2020 December 31, 2019 December 31, 2020, 2019 2018
Cash and Cash Equivalents Marketable Investments and Long-term Investments [Policy Text Block]	Cash Equivalents, and Marketable Investments The Company invests its cash primarily in money market funds, U.S. Treasury bills and in highly liquid debt instruments of U.S. federal and municipal governments and their agencies, commercial paper, and corporate debt securities. All highly liquid investments with stated maturities of three three The Company determines the appropriate classification of its investments in marketable securities at the time of purchase and re-evaluates such designation at each balance sheet date. The Company’s marketable securities are classified and accounted for as available-for-sale securities. Investments with remaining maturities of more than one
Fair Value Measurement, Policy [Policy Text Block]	Fair Value of Financial Instruments Fair value is an exit price representing the amount that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The fair value hierarchy contains three may 820, ● Level 1: ● Level 2: 1 not not third ● Level 3: no 3 In determining fair value, the Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible as well as considers counterparty credit risk in its assessment of fair value.
Marketable Securities, Policy [Policy Text Block]	Impairment of Marketable Investments After determining the fair value of available-for-sales debt instruments, gains or losses on these securities are recorded to other comprehensive income, until either the security is sold, or the Company determines that the decline in value is other-than-temporary. The primary differentiating factors that the Company considers in classifying impairments as either temporary or other-than-temporary impairments are the Company’s intent and ability to retain the investment in the issuer for a period of time sufficient to allow for any anticipated recovery in market value or the maturity of the investment, the length of the time and the extent to which the market value of the investment has been less than cost and the financial condition and near-term prospects of the issuer. The Company had no December 31, 2020. December 31, 2020, 2019 2018.
Allowances for Sales Returns and Doubtful Accounts [Policy Text Block]	Allowance for Sales Returns and Credit Losses The allowance for sales returns is based on the Company’s estimates of potential future product returns and other allowances related to current period product revenue. The Company analyzes historical returns, current economic trends and changes in customer demand and acceptance of the Company's products. The allowance for credit losses on trade receivables is based on the credit quality of clients, current economic conditions, the age of the accounts receivable balances, historical loss information, and current conditions and forecasted information. The Company writes off amounts against the allowance when they are deemed uncollectible.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk and Other Risks and Uncertainties The Company operates in markets that are highly competitive and rapidly changing. Significant technological changes, shifting customer needs, the emergence of competitive products or services with new capabilities and other factors could negatively impact the Company’s operating results. The Company is also subject to risks related to changes in the value of the Company’s significant balance of financial instruments. Financial instruments that potentially subject the Company to concentrations of risk consist principally of cash, cash equivalents, marketable investments, and accounts receivable. The Company’s cash and cash equivalents are primarily invested in deposits and money market accounts with three may not The Company invests in debt instruments, including bonds of the U.S. Government, its agencies, and its municipalities. The Company has also invested in other high grade investments such as commercial paper and corporate debt securities. The Company has established guidelines relative to credit ratings, diversification and maturities that seek to maintain safety and liquidity. By policy, the Company restricts its exposure to any single issuer by imposing concentration limits. To minimize the exposure due to adverse shifts in interest rates, the Company maintains investments at an average maturity of generally less than twelve Accounts receivable are recorded net of an allowance for credit losses and are typically unsecured and are derived from revenue earned from worldwide customers. The Company controls credit risk through credit approvals, credit limits, and monitoring procedures. The Company performs credit evaluations of its customers and maintains an allowance for potential credit losses. As of December 31, 2020, 2019, no 10% December 31, 2020, 2019, 2018, No 10% December 31, 2020, 2019 2018. Supplier concentration The Company relies on third third may one Secret Secret PRO one
Inventory, Policy [Policy Text Block]	Inventories Inventories are stated at the lower of cost and net realizable value, cost being determined on a standard cost basis which approximates actual cost on a first first The Company includes demonstration units within inventories. Demonstration units are carried at cost and amortized over an estimated economic life of two During the year ended December 31, 2020, 19 July 30, 2018 December 31, 2020 2019,
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment are stated at cost, net of accumulated depreciation. Depreciation expense recognized is on a straight-line basis over the estimated useful lives of the assets, generally as follows: Useful Lives Leasehold improvements Lesser of useful life or term of lease Equipment leasing 4.5 Office equipment and furniture 3 Machinery and equipment 3 Upon sale or retirement of property and equipment, the costs and related accumulated depreciation and amortization are removed from the balance sheet and the resulting gain or loss is reflected in operating expenses. Maintenance and repairs are charged to operations as incurred. Depreciation expense related to property and equipment for 2020, 2019 2018, December 31, 2020.
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Capitalized Cloud Computing Set-up Cost The Company capitalizes certain set-up costs for the Company’s cloud computing arrangements. The capitalized implementation costs are then amortized over the term of the cloud computing arrangement inclusive of expected contract renewals, which are generally three five December 31, 2020, Goodwill and Intangible Assets Goodwill and intangible assets with indefinite useful lives are not fourth may no The Company continues to operate in one segment, which is considered to be the sole reporting unit and, therefore, goodwill was tested for impairment at the enterprise level. As of December 31, 2020, December 31, 2020.
Standard Product Warranty, Policy [Policy Text Block]	Warranty Obligations The Company offers post-warranty services to its customers through extended service contracts that cover replacement parts and labor for a term of one, two, or three The Company also offers services on a time-and-materials basis for detachable hand piece replacements, parts, and labor.
Lessee, Leases [Policy Text Block]	Leases Effective January 1, 2019, 842, 12 12 not
Lessor, Leases [Policy Text Block]	Accounting for Leases as a Lessor During the second 2020, not 606 The lease agreements are typically for three twelve no twelve two The initial direct costs related to the Company’s operating leases for equipment rentals include the related commissions paid to employees upon the origination of a lease agreement. These costs are included in Other current assets and prepaid expenses on the consolidated balance sheets and are amortized over the lease term of twelve December 31, 2020 During the fourth 2020, 12 no 606 At the commencement of these sales-type leases, the Company recognizes revenue up-front, and amounts due from the customer under the lease contract are recognized as lease receivables on the consolidated balance sheets. Interest income is recognized as net revenue over the term of the lease based on the effective interest method. The Company has elected not For these sales-type leases, the Company derecognized the underlying assets under the lease and recorded the net investment in the lease. As the Company determined at the commencement of the sales-type lease that it is reasonably certain the customer will exercise its purchase option, the Company does not no In determining the proper classification and treatment of the equipment leases, the Company used significant judgment in forming the following assumptions and estimates: lease term, implicit rate, fair value of equipment at option exercise date, useful life, residual value of the leased equipment, and the likelihood that lessees will exercise the purchase option. See Note 11
Cost of Goods and Service [Policy Text Block]	Cost of Revenue Cost of revenue consists primarily of material, finished and semi-finished products purchased from third The Company's system sales include a control console, universal graphic user interface, control system software, high voltage electronics and a combination of applications (referred to as “hand pieces”). Hand pieces are programmed to have a limited number of uses to ensure the safety of the device to patients. The Company sells refurbished hand pieces, or "refills," of its Titan truSculpt 3D
Research and Development Expense, Policy [Policy Text Block]	Research and Development Expenditures Research and development costs are expensed as incurred and include costs related to research, design, development, testing of products, salaries, benefits and other headcount related costs, facilities, material, third
Advertising Cost [Policy Text Block]	Advertising Costs Advertising costs are included as part of sales and marketing expense and are expensed as incurred. Advertising expenses for 2020, 2019 2018
Share-based Payment Arrangement [Policy Text Block]	Stock-based Compensation The Company accounts for share-based employee compensation plans using the fair value recognition and measurement provisions under U.S. GAAP. The Company’s share-based compensation cost is measured at the grant date, based on the fair value of the award, and is recognized as expense on a straight- line basis over the requisite service period. Expected Term Expected Volatility Forfeitures: 718 Risk-Free Interest Rate: c The fair value of stock options ("options") on the grant date using the closing price of the Company's common shares on the grant date is estimated using the Black-Scholes option-pricing model using the single-option approach. The Black-Scholes option pricing model requires the use of highly subjective and complex assumptions, including the option's expected term and the price volatility of the underlying stock, to determine the fair value of award. The Company recognizes the expense associated with options using a single award approach over the requisite service period. The Company accounts for all stock options awarded to non-employees at the fair value of the award issued on the day of the grant. The fair value of restricted stock units (“RSUs”) granted are measured on the grant date. The quantity of the RSUs units granted is calculated by dividing a fixed award amount determined by the Board on the grant date by the average closing price of the Company’s common stock over the 50 The fair value of Performance Stock Units (“PSUs”) that have operational measurement goals are measured on the grant date using the closing price of the Company’s common shares on the grant date. The quantity of the PSUs units granted is calculated by dividing a fixed award amount determined by the Board on the grant date by the average closing price of the Company’s common stock over the 50 See Note 6
Income Tax, Policy [Policy Text Block]	Income Taxes The Company is subject to income taxes in the United States and several foreign jurisdictions. Significant judgment is required in determining the Company’s provision (benefit) for income taxes and income tax assets and liabilities, including evaluating uncertainties in the application of accounting principles and complex tax laws. The Company records a provision (benefit) for income taxes for the anticipated tax consequences of the reported results of operations using the asset and liability method. Under this method, the Company recognizes deferred income tax assets and liabilities for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, as well as for loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using the tax rates that are expected to apply to taxable income for the years in which those tax assets and liabilities are expected to be realized or settled. The Company recognizes the deferred income tax effects of a change in tax rates in the period of enactment. The Company records a valuation allowance to reduce the Company’s deferred tax assets to the net amount that the Company believes is more likely than not The Company recognizes tax benefits from uncertain tax positions if the Company believes that it is more likely than not no not may The Company’s effective tax rates have differed from the statutory rate primarily due to changes in the valuation allowance, foreign operations, research and development tax credits, state taxes, and certain benefits realized related to stock option activity. The Company’s current effective tax rate does not Undistributed earnings of the Company’s foreign subsidiaries at December 31, 2020 no 2017 not not On March 27, 2020, not not
Earnings Per Share, Policy [Policy Text Block]	Computation of Net Income (Loss) per Share Basic net income (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding. Diluted net income per share is computed by dividing net income by the weighted average number of common shares and the dilutive effect of potential future issuances of common stock from outstanding stock options, RSUs, PSUs and employee stock purchase plan contributions for the period outstanding determined by applying the treasury stock method. Also, the issuance of the Convertible Senior Notes on March 9, 2021 718, Diluted earnings per share is the same as basic earnings per share for the periods in which the Company had a net loss because the inclusion of outstanding common stock equivalents would be anti-dilutive.
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Income (Loss) Comprehensive income (loss) includes all changes in stockholders’ equity except those resulting from investments or contributions by stockholders. For the periods presented, the accumulated other comprehensive income (loss) consisted solely of the unrealized gains or losses on the Company's available for- sale investments, net of tax.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign Currency The financial statements of the Company’s foreign subsidiaries are translated in accordance with ASC 830, three December 31, 2020. three December 31, 2020.
Segment Reporting, Policy [Policy Text Block]	Segments The Company operates in one segment and reports segment information in accordance with ASC 280, one not December 31, 2020 2019, 10

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Property, Plant, and Equipment Useful Lives [Table Text Block]	Useful Lives Leasehold improvements Lesser of useful life or term of lease Equipment leasing 4.5 Office equipment and furniture 3 Machinery and equipment 3

Note 2 - Investment Securities

Note 2 - Investment Securities (Tables)	12 Months Ended
Note 2 - Investment Securities (Tables)	Dec. 31, 2020
Notes Tables
Cash, Cash Equivalents and Investments [Table Text Block]	December 31, 2020 2019 Cash and cash equivalents: Cash $ 47,047 $ 20,005 Cash equivalents: Money market funds — 6,311 Total cash and cash equivalents 47,047 26,316 Marketable securities: U.S. government notes — 4,114 Commercial paper — 3,491 Total marketable securities — 7,605 Total cash, cash equivalents and marketable securities $ 47,047 $ 33,921
Unrealized Gain (Loss) on Investments [Table Text Block]	December 31, 2020 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Market Value Cash and cash equivalents $ 47,047 $ — $ — $ 47,047 Total cash, cash equivalents and marketable securities $ 47,047 $ — $ — $ 47,047 December 31, 201 9 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Market Value Cash and cash equivalents $ 26,316 $ — $ — $ 26,316 Marketable investments U.S. government notes 4,114 — — 4,114 Commercial paper 3,491 — — 3,491 Total marketable securities 7,605 — — 7,605 Total cash, cash equivalents and marketable securities $ 33,921 $ — $ — $ 33,921
Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]	December 31, 201 9 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 6,311 $ — $ — $ 6,311 Short term marketable investments: Available-for-sale securities 4,114 3,491 — 7,605 Total assets at fair value $ 10,425 $ 3,491 $ — $ 13,916

Note 3 - Balance Sheet Detail (

Note 3 - Balance Sheet Detail (Tables)	12 Months Ended
Note 3 - Balance Sheet Detail (Tables)	Dec. 31, 2020
Notes Tables
Schedule of Inventory, Current [Table Text Block]	December 31, 20 20 201 9 Raw materials $ 14,874 $ 17,935 Work in process 1,030 2,016 Finished goods 12,604 13,970 Total $ 28,508 $ 33,921
Property, Plant and Equipment [Table Text Block]	December 31, 20 20 201 9 Leasehold improvements $ 1,051 $ 867 Equipment leasing 186 — Office equipment and furniture 3,407 3,110 Machinery and equipment 7,683 7,805 12,327 11,782 Less: Accumulated depreciation (10,028 ) (8,965 ) Property and equipment, net $ 2,299 $ 2,817
Schedule of Accrued Liabilities [Table Text Block]	December 31, 20 20 201 9 Accrued payroll and related expenses $ 12,197 $ 14,341 Sales and marketing accruals 2,352 2,527 Warranty liability 2,908 4,401 Accrued sales tax 5,343 3,922 Other accrued liabilities 8,279 5,116 Total $ 31,079 $ 30,307

Note 4 - Warranty and Extende_2

Note 4 - Warranty and Extended Services Contract (Tables)	12 Months Ended
Note 4 - Warranty and Extended Services Contract (Tables)	Dec. 31, 2020
Notes Tables
Schedule of Product Warranty Liability [Table Text Block]	December 31, 2020 201 9 (1) Balance at beginning of year $ 4,401 $ 4,666 Add: Accruals for warranties issued during the period 4,475 7,629 Less: Settlements made during the period (5,968 ) (7,894 ) Balance at end of year $ 2,908 $ 4,401

Note 5 - Deferred Revenue (Tabl

Note 5 - Deferred Revenue (Tables)	12 Months Ended
Note 5 - Deferred Revenue (Tables)	Dec. 31, 2020
Notes Tables
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	December 31, 2020 201 9 Balance at beginning of year $ 14,222 $ 12,566 Add: Payments received 14,131 17,127 Less: Revenue (6,337 ) (6,020 ) Less: Revenue included in the beginning balance and recognized as revenue in the current year (10,779 ) (9,451 ) Balance at end of year $ 11,237 $ 14,222

Note 6 - Stockholders' Equity_2

Note 6 - Stockholders' Equity, Stock Plans and Stock-based Compensation Expense (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Share-based Payment Arrangement, Option, Activity [Table Text Block]	Options Outstanding Shares Available For Grant Number of Shares Weighted- Average Exercise Price Weighted-Average Remaining Contractual Life (in years) Aggregate Intrinsic Value (in millions ) (1) Balances as of December 31, 2017 1,494,866 839,919 $ 16.46 3.99 $ 24.4 Options granted (21,010 ) 21,010 $ 50.65 Options exercised — (271,902 ) $ 9.99 Options cancelled (expired or forfeited) 81,322 (81,322 ) $ 21.55 Stock awards granted (562,070 ) — — Stock awards cancelled (expired or forfeited) 148,197 — — Balances as of December 31, 2018 1,141,305 507,705 $ 20.52 3.52 $ 2.00 Additional shares reserved (2) 700,000 Options exercised — (160,798 ) $ 10.03 Options cancelled (expired or forfeited) 51,208 (51,208 ) $ 24.61 Stock awards granted (1,538,128 ) — — Stock awards cancelled (expired or forfeited) 407,320 — — Balances as of December 31, 2019 761,705 295,699 $ 25.52 3.19 $ 3.04 Additional shares reserved (2) 600,000 Options granted (71,088 ) 71,088 $ 14.85 Options exercised — (73,227 ) $ 12.91 Options cancelled (expired or forfeited) 76,553 (76,553 ) $ 36.65 Stock awards granted (804,949 ) — — Stock awards cancelled (expired or forfeited) 522,949 — — Balances as of December 31, 2020 1,085,170 217,007 $ 22.35 3.75 $ 1.47 Exercisable as of December 31, 2020 132,641 $ 24.60 2.84 $ 1.47 Vested and expected to vest, net of estimated forfeitures, as of December 31, 2020 212,025 $ 22.31 3.63 $ 1,451
Share-based Payment Arrangement, Option, Exercise Price Range [Table Text Block]	Exercise Prices Number Outstanding Contractual Life (in years) Number Exercisable $9.65 - $10.79 22,319 1.08 22,319 $10.80 - $14.04 34,459 2.23 34,459 $14.01 60,000 4.59 — $15.32 - $18.55 8,396 2.64 8,271 $18.93 11,088 9.83 — $19.55 10,000 3.32 9,375 $25.70 11,000 3.59 9,730 $39.30 45,000 3.83 37,292 $47.40 7,745 3.96 6,132 $53.90 7,000 4.20 5,063 $ 9.65 - $53.9 217,007 3.75 132,641
Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block]	Number of Weighted-Average Grant- Date Fair Aggregate Fair Value (1) Aggregate Intrinsic Value (2) Shares Value (in thousands) (in thousands) Outstanding at December 31, 2017 510,587 $ 24.88 $ 23,155 Granted 265,124 $ 44.57 Vested (3) (231,515 ) $ 21.10 $ 9,483 (4) Forfeited (69,905 ) $ 20.01 Outstanding at December 31, 2018 474,291 $ 38.44 $ 8,072 Granted 963,814 $ 18.68 Vested (3) (172,281 ) $ 33.66 $ 6,169 (5) Forfeited (161,022 ) $ 37.91 Outstanding at December 31, 2019 1,104,802 $ 22.10 $ 37,442 Granted 667,694 $ 20.66 Vested (3) (684,491 ) $ 17.82 $ 12,036 (6) Forfeited (308,248 ) $ 23.24 Outstanding at December 31, 2020 779,757 $ 23.96 $ 18,800
Share-based Payment Arrangement, Cost by Plan [Table Text Block]	Year Ended December 31, 20 20 201 9 201 8 Stock options $ 370 $ 622 $ 838 RSUs 8,849 4,786 4,648 PSUs 666 3,948 1,105 ESPP 224 476 566 Total stock-based compensation expense $ 10,109 $ 9,832 $ 7,157
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Year Ended December 31, 20 20 201 9 201 8 Cost of revenue $ 1,665 $ 1,572 $ 743 Sales and marketing 3,385 4,510 2,105 Research and development 1,669 1,536 824 General and administrative 3,390 2,214 3,485 Total stock-based compensation expense $ 10,109 $ 9,832 $ 7,157
Valuation Assumptions and Fair Value of Stock Options and ESPP Grants [Table Text Block]	Stock Options Stock Purchase Plan (ESPP) 20 20 201 9 201 8 20 20 201 9 201 8 Expected term (in years) (1) 4.84 3.65 3.70 0.50 0.50 0.50 Risk-free interest rate (2) 0.15 % 1.64 % 2.60 % 0.11 % 2.49 % 2.34 % Volatility (3) 63 % 54 % 44 % 76 % 70 % 61 % Dividend yield (4) — % — % — % — % — % — % Weighted average estimated fair value at grant date $ 7.63 $ 14.83 $ 18.00 $ 6.13 $ 9.60 $ 9.60

Note 7 - Income Taxes (Tables)

Note 7 - Income Taxes (Tables)	12 Months Ended
Note 7 - Income Taxes (Tables)	Dec. 31, 2020
Notes Tables
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	Year Ended December 31, 20 20 201 9 201 8 U.S. $ (25,793 ) $ (13,037 ) $ (14,177 ) Foreign 2,386 774 662 Loss before income taxes $ (23,407 ) $ (12,263 ) $ (13,515 )
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Year Ended December 31, 2020 2019 2018 Current: Federal $ — $ — $ (15 ) State (53 ) 101 123 Foreign 747 (76 ) 303 Total Current 694 25 411 Deferred: Federal 2 2 15,674 State 1 1 1,230 Foreign (227 ) 57 (60 ) Total Deferred (224 ) 60 16,844 Tax provision $ 470 $ 85 $ 17,255
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 20 20 201 9 Net operating loss carryforwards $ 18,270 $ 14,507 Stock-based compensation 869 1,111 Other accruals and reserves 3,670 2,202 Credits 12,653 11,887 Accrued warranty 976 924 Depreciation and amortization 2,191 2,354 Other 979 897 Operating Lease Liability 4,311 3,949 Deferred tax asset before valuation allowance 43,919 37,831 Valuation allowance (38,321 ) (32,350 ) Deferred tax asset after valuation allowance 5,598 5,481 Deferred contract acquisition costs (803 ) (1,076 ) Goodwill (110 ) (97 ) Right of Use Asset (4,042 ) (3,885 ) Net deferred tax asset $ 643 $ 423
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year Ended December 31, 2020 2019 2018 U.S. federal statutory income tax rate 21.00 % 21.00 % 21.00 % State tax rate 2.77 2.82 (4.95 ) Meals and entertainment (0.65 ) (2.83 ) (2.66 ) Permanent differences (2.87 ) (2.58 ) — Stock-based compensation (1.07 ) 3.78 13.66 SAB 118 Change in Estimate — — (2.43 ) Foreign rate differential (1.05 ) (0.34 ) 0.11 Other 0.15 (0.33 ) (1.21 ) General business credit 2.74 8.14 4.31 Valuation allowance (25.51 ) (38.60 ) (155.49 ) Change in prior year reserves 0.40 2.53 — Deferred true-up 2.08 5.71 — Effective tax rate (2.01 )% (0.70 )% (127.66 )%
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	Year Ended December 31, 20 20 201 9 201 8 Balance at beginning of year $ 1,426 $ 1,563 $ 1,519 Decreases related to prior year tax positions (32 ) (291 ) (70 ) Increases related to prior year tax positions — 25 — Increases related to current year tax positions 470 129 114 Balance at end of year $ 1,864 $ 1,426 $ 1,563

Note 8 - Net Loss Per Share (Ta

Note 8 - Net Loss Per Share (Tables)	12 Months Ended
Note 8 - Net Loss Per Share (Tables)	Dec. 31, 2020
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Year Ended December 31, 20 20 201 9 201 8 Numerator: Net loss (in thousands) $ (23,877 ) $ (12,348 ) $ (30,770 ) Denominator: Weighted average shares of common stock outstanding used in computing net loss per share, basic and diluted 16,691 14,096 13,771 Net loss per share Net loss per share, basic and diluted $ (1.43 ) $ (0.88 ) $ (2.23 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	Year Ended December 31, 20 20 201 9 201 8 Options to purchase common stock 244 417 664 Restricted stock units 724 559 432 Employee stock purchase plan shares 87 111 133 Performance stock units 68 178 43 Total 1,123 1,265 1,272

Note 10 - Segment Information_2

Note 10 - Segment Information and Revenue by Geography and Products (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Year Ended December 31, 20 20 201 9 201 8 Revenue mix by geography: United States $ 61,202 $ 106,243 $ 101,862 Japan 43,265 24,142 17,819 Asia, excluding Japan 11,900 16,110 15,467 Europe 9,503 10,596 8,875 Rest of the world 21,813 24,621 18,697 Total Consolidated revenue $ 147,683 $ 181,712 $ 162,720 Revenue mix by product category: Systems $ 90,765 $ 140,478 $ 132,595 Consumables 9,287 9,648 4,162 Skincare 25,061 8,512 5,778 Total product revenue 125,113 158,638 142,535 Service 22,570 23,074 20,185 Total Consolidated revenue $ 147,683 $ 181,712 $ 162,720

Note 11 - Commitments and Con_2

Note 11 - Commitments and Contingencies (Tables)	12 Months Ended
Note 11 - Commitments and Contingencies (Tables)	Dec. 31, 2020
Notes Tables
Accounting Standards Update and Change in Accounting Principle [Table Text Block]	As reported under Topic 842 Adjustments Balances under Prior GAAP Operating lease right-of-use assets $ 10,049 $ (10,049 ) $ — Operating lease liabilities (2,430 ) 2,430 — Other long-term liabilities* — 140 140 Operating lease liabilities, net of current portion (7,759 ) 7,759 —
Leases, Financial Statement Information [Table Text Block]	Year Ended December 31, 2020 2019 Assets Classification Right-of-use assets Operating lease right-of-use assets $ 17,076 $ 7,702 Finance lease Property and equipment, net (1) 467 1,008 Total leased assets $ 17,543 $ 8,710 Year Ended December 31, 2020 2019 Liabilities Classification Operating lease liabilities Operating lease liabilities, current Operating lease liabilities $ 2,260 $ 2,800 Operating lease liabilities , non-current Operating lease liabilities, net of current portion 15,950 5,112 Total operating lease liabilities $ 18,210 $ 7,912 Year Ended December 31, Classification 2020 2019 Finance lease liabilities Finance lease liabilities, current Accrued liabilities $ 370 $ 541 Finance lease liabilities, non-current Other long-term liabilities 241 578 Total finance lease liabilities $ 611 $ 1,119 Year Ended December 31, 2020 2019 Finance lease cost Amortization expense $ 431 $ 704 Finance lease cost Interest for finance lease $ 63 $ 88 Operating lease cost Operating lease expense $ 3,275 $ 2,892 Year Ended December 31, 2020 2019 Operating cash flow Finance lease $ 63 $ 88 Financing cash flow Finance lease $ 537 $ 649 Operating cash flow Operating lease $ 2,139 $ 2,820
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Amount 2021 $ 3,062 2022 3,112 2023 3,207 2024 2,884 2025 2,875 Thereafter 6,308 Total lease payments 21,448 Less: imputed interest (3,238 ) Present value of lease liabilities $ 18,210
Finance Lease, Liability, Fiscal Year Maturity [Table Text Block]	Amount 2021 $ 374 2022 249 2023 12 Total lease payments 635 Less: imputed interest (24 ) Present value of lease liabilities $ 611
Lease, Cost [Table Text Block]	Lease Term and Discount Rate Weighted-average remaining lease term (years) Operating leases 6.7 Finance leases 2.2 Weighted-average discount rate Operating leases 4.7 % Finance leases 5.6 %
Sales-type Lease, Lease Income [Table Text Block]	Year Ended December 31, 2020 Gross future lease payments from Customers $ 790 Less: Present value of lease receipts and purchase option price (1) 683 Difference between undiscounted cash flows and discounted cash flows $ 107
Operating Lease, Lease Income [Table Text Block]	Year Ended December 31, 2020 Operating lease income from equipment rentals $ 367

Supplementary Financial Data _2

Supplementary Financial Data (Unaudited) (Tables)	12 Months Ended
Supplementary Financial Data (Unaudited) (Tables)	Dec. 31, 2020
Notes Tables
Quarterly Financial Information [Table Text Block]	Quarter ended: Dec. 31, 2020 Sept. 30, 2020 June 30, 2020 March 31, 2020 Dec. 31, 2019 Sept. 30, 2019 June 30, 2019 March 31, 2019 Net revenue $ 49,943 $ 39,132 $ 26,369 $ 32,239 $ 51,795 $ 46,117 $ 47,774 $ 36,026 Cost of revenue 21,877 17,386 14,745 17,903 23,005 19,884 21,943 18,717 Gross profit 28,066 21,746 11,624 14,336 28,790 26,233 25,831 17,309 Operating expenses: Sales and marketing 14,656 12,286 11,035 14,789 20,323 17,691 16,992 16,104 Research and development 4,029 3,432 2,991 3,870 4,463 3,643 3,273 3,706 General and administrative 7,938 7,239 8,529 7,806 5,933 7,308 5,267 5,525 Total operating expenses 26,623 22,957 22,555 26,465 30,719 28,642 25,532 25,335 Income (loss) from operations 1,443 (1,211 ) (10,931 ) (12,129 ) (1,929 ) (2,409 ) 299 (8,026 ) Interest and other income (expense), net 7 (382 ) 3 (207 ) (20 ) (146 ) 46 (79 ) Income (loss) before income taxes 1,450 (1,593 ) (10,928 ) (12,336 ) (1,949 ) (2,555 ) 345 (8,105 ) Income tax provision (benefit) (738 ) 664 466 78 139 73 (243 ) 115 Net income (loss) $ 2,188 $ (2,257 ) $ (11,394 ) $ (12,414 ) $ (2,088 ) $ (2,628 ) $ 588 $ (8,220 ) Net income (loss) per share-basic $ 0.12 $ (0.13 ) $ (0.67 ) $ (0.86 ) $ (0.15 ) $ (0.19 ) $ 0.04 $ (0.59 ) Net income (loss) per share- diluted $ 0.12 $ (0.13 ) $ (0.67 ) $ (0.86 ) $ (0.15 ) $ (0.19 ) $ 0.04 $ (0.59 Weighted average number of shares used in per share calculations: Basic 17,653 17,603 17,055 14,433 14,261 14,182 14,086 14,017 Diluted 17,840 17,603 17,055 14,433 14,261 14,182 14,356 14,017

Schedule II - Valuation and Q_2

Schedule II - Valuation and Qualifying Accounts (Tables)	12 Months Ended
Schedule II - Valuation and Qualifying Accounts (Tables)	Dec. 31, 2020
Notes Tables
Summary of Valuation Allowance [Table Text Block]	Balance at Beginning of Year Additions Deductions Balance at End of Year Deferred tax assets valuation allowance Year ended December 31, 2020 $ 32,350 $ 7,986 $ 2,015 $ 38,321 Year ended December 31, 2019 $ 27,865 $ 7,396 $ 2,911 $ 32,350 Year ended December 31, 2018 $ 7,242 $ 22,770 $ 2,147 $ 27,865 Balance at Beginning of Year Additions Deductions Balance at End of Year Allowance for credit losses, accounts receivable Year ended December 31, 2020 $ 1,354 $ 2,144 $ 1,900 $ 1,598 Year ended December 31, 2019 $ 1,257 $ 1,361 $ 1,264 $ 1,354 Year ended December 31, 2018 $ 9 $ 1,880 $ 632 $ 1,257

Note 1 - Summary of Significa_3

Note 1 - Summary of Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Capitalized Computer Software, Impairments	$ 805	$ 0	$ 0
Accounts Receivable, Allowance for Credit Loss, Current	1,598	1,354
Accounts Receivable, Credit Loss Expense (Reversal)	2,144	590	1,257
Accounts Receivable, Allowance for Credit Loss, Writeoff	1,200
Contract with Customer, Liability, Total	11,237	14,222	12,566
Capitalized Contract Cost, Net, Total	3,400	4,600
Other-than-temporary Impairment Loss, Debt Securities, Available-for-sale, Total	0	0	0
Inventory Write-down	800
Inventory, Finished Goods, Gross, Total	2,200	4,100
Depreciation, Total	$ 1,400	1,500	1,200
Number of Operating Segments	1
Goodwill, Impairment Loss	$ 0
Lessor, Operating Lease, Term of Contract (Year)	3 years
Lessor, Operating Lease, Initial Term of Contract (Month)	12 months
Lessor, Operating Lease, Additional Term, Month To Month Basis (Year)	2 years
Advertising Expense	$ 1,200	$ 2,800	$ 2,800
Minimum [Member] \| Distributors [Member]
Standard Warranty Period (Month)	14 months
Maximum [Member] \| Distributors [Member]
Standard Warranty Period (Month)	16 months
Capitalized Cloud Computing Set-up Cost [Member] \| Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	3 years
Capitalized Cloud Computing Set-up Cost [Member] \| Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	5 years
UNITED STATES
Percentage of Assets	98.00%	89.30%
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| UNITED STATES
Concentration Risk, Percentage	41.00%	58.00%	62.00%
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Non-US [Member]
Concentration Risk, Percentage	59.00%	42.00%	38.00%
Selling and Marketing Expense [Member]
Capitalized Contract Cost, Amortization	$ 2,600	$ 2,900	$ 1,800
Loyalty [Member]
Contract with Customer, Liability, Total	$ 300
Transferred over Time [Member]
Revenue from Contract with Customer, Including Assessed Tax, Percent of Total Revenues	15.00%	13.00%	12.00%

Note 1 - Summary of Significa_4

Note 1 - Summary of Significant Accounting Policies - Useful Lives of Property, Plant and Equipment (Details)	12 Months Ended
	Dec. 31, 2020
Assets Leased to Others [Member]
Property, plant, and equipment, useful lives (Year)	4 years 6 months
Equipment and Furniture [Member]
Property, plant, and equipment, useful lives (Year)	3 years
Machinery and Equipment [Member]
Property, plant, and equipment, useful lives (Year)	3 years

Note 2 - Investment Securitie_2

Note 2 - Investment Securities (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Debt Securities, Available-for-sale, Net Accumulated Gross Unrealized Gain (Loss), before Tax		$ 0
Marketable Securities, Total	$ 0

Note 2 - Investment Securitie_3

Note 2 - Investment Securities - Cash, Cash Equivalents and Marketable Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Cash	$ 47,047	$ 20,005
Cash equivalents	47,047	26,316
Marketable securities	0	7,605
Total cash, cash equivalents and marketable securities	47,047	33,921
US Treasury and Government [Member]
Marketable securities	0	4,114
Money Market Funds [Member]
Cash equivalents	0	6,311
Commercial Paper [Member]
Cash equivalents	$ 0	$ 3,491

Note 2 - Investment Securitie_4

Note 2 - Investment Securities - Unrealized Gains and Losses Related to Marketable Investments (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Cash and cash equivalents, Amortized Cost	$ 47,047	$ 26,316
Cash and cash equivalents, Fair Market Value	47,047	26,316
Total cash, cash equivalents and marketable securities, Amortized Cost	47,047	33,921
Total cash, cash equivalents and marketable securities, Gross Unrealized Gains	0	0
Total cash, cash equivalents and marketable securities, Gross Unrealized Losses	0	0
Total cash, cash equivalents and marketable securities, Fair Market Value	$ 47,047	33,921
Marketable investments, Amortized Cost		7,605
Marketable investments, Fair Market Value		7,605
US Treasury and Government [Member]
Total cash, cash equivalents and marketable securities, Gross Unrealized Gains		0
Total cash, cash equivalents and marketable securities, Gross Unrealized Losses		0
Marketable investments, Amortized Cost		4,114
Marketable investments, Fair Market Value		4,114
Commercial Paper, Not Included with Cash and Cash Equivalents [Member]
Total cash, cash equivalents and marketable securities, Gross Unrealized Gains		0
Total cash, cash equivalents and marketable securities, Gross Unrealized Losses		0
Marketable investments, Amortized Cost		3,491
Marketable investments, Fair Market Value		$ 3,491

Note 2 - Investment Securitie_5

Note 2 - Investment Securities - Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Cash equivalents	$ 47,047	$ 26,316
Available-for-sale securities		7,605
Fair Value, Recurring [Member]
Available-for-sale securities		7,605
Total assets at fair value		13,916
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Available-for-sale securities		4,114
Total assets at fair value		10,425
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Available-for-sale securities		3,491
Total assets at fair value		3,491
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Available-for-sale securities		0
Total assets at fair value		0
Money Market Funds [Member] \| Fair Value, Recurring [Member]
Cash equivalents		6,311
Money Market Funds [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Cash equivalents		6,311
Money Market Funds [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Cash equivalents		0
Money Market Funds [Member] \| Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Cash equivalents		$ 0

Note 3 - Balance Sheet Detail_2

Note 3 - Balance Sheet Detail (Details Textual) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2020	Dec. 31, 2019		Dec. 31, 2018
Inventory Valuation Reserves, Ending Balance	$ 3,900	$ 3,900	$ 2,500
Property, Plant and Equipment, Net, Ending Balance	2,299	2,299	2,817
Goodwill, Ending Balance	1,339	1,339	1,339
Goodwill, Period Increase (Decrease), Total		0	0
Amortization of Intangible Assets, Total		0	0		$ 0
Goodwill and Intangible Asset Impairment, Total		0	0
Standard Product Warranty Accrual, Ending Balance	2,908	2,908	4,401	[1]	4,666	[1]
Extended Product Warranty Accrual, Ending Balance			4,600
Extended Product Warranty Accrual, Decrease for Payments		600	1,100
Standard Product Warranty Accrual, Decrease for Payments		5,968	7,894	[1]
Product Remediation Liability [Member]
Standard and Extended Product Warranty Accrual, Increase for Warranties Issued, Total					$ 5,000
Standard Product Warranty Accrual, Ending Balance	400	400	500
Extended Product Warranty Accrual, Ending Balance	1,200	1,200	2,000
Extended Product Warranty Accrual, Decrease for Payments		600
Extended Product Warranty Accrual, Reversal of Excess Reserve	200
Standard Product Warranty Accrual, Decrease for Payments	100
Vehicles [Member]
Finance Lease, Right-of-Use Asset, after Accumulated Amortization, Total	1,600	1,600	2,000
Finance Lease, Right-of-Use Asset, Accumulated Amortization	1,200	1,200	1,100
Construction in Progress [Member]
Property, Plant and Equipment, Net, Ending Balance	$ 400	$ 400	$ 400

[1]	Presentation of the 2019 warranty liability rollforward table has been changed for consistency. The $4.6 million as of the beginning of 2019 excluded one-time extended service contracts costs of $3.2 million to replace components in one of the Company’s legacy products.

Note 3 - Balance Sheet Detail -

Note 3 - Balance Sheet Detail - Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Raw materials	$ 14,874	$ 17,935
Work in process	1,030	2,016
Finished goods	12,604	13,970
Total	$ 28,508	$ 33,921

Note 3 - Balance Sheet Detail_3

Note 3 - Balance Sheet Detail - Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Property, plant and equipment, gross	$ 12,327	$ 11,782
Less: Accumulated depreciation	(10,028)	(8,965)
Property and equipment, net	2,299	2,817
Leasehold Improvements [Member]
Property, plant and equipment, gross	1,051	867
Assets Leased to Others [Member]
Property, plant and equipment, gross	186	0
Equipment and Furniture [Member]
Property, plant and equipment, gross	3,407	3,110
Machinery and Equipment [Member]
Property, plant and equipment, gross	$ 7,683	$ 7,805

Note 3 - Balance Sheet Detail_4

Note 3 - Balance Sheet Detail - Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Accrued payroll and related expenses	$ 12,197	$ 14,341
Sales and marketing accruals	2,352	2,527
Warranty liability	2,908	4,401
Accrued sales tax	5,343	3,922
Other accrued liabilities	8,279	5,116
Total	$ 31,079	$ 30,307

Note 4 - Warranty and Extende_3

Note 4 - Warranty and Extended Services Contract (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Extended Product Warranty Accrual, Ending Balance		$ 4.6
Product Warranty Expense		3.2
Extended Product Warranty Accrual, Decrease for Payments	$ 0.6	$ 1.1

Note 4 - Warranty and Extende_4

Note 4 - Warranty and Extended Service Contract - Summary of Warranties (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019
Balance at beginning of year	[1]	$ 4,401	$ 4,666
Add: Accruals for warranties issued during the period		4,475	7,629	[1]
Less: Settlements made during the period		(5,968)	(7,894)	[1]
Balance at end of year		$ 2,908	$ 4,401	[1]

[1]	Presentation of the 2019 warranty liability rollforward table has been changed for consistency. The $4.6 million as of the beginning of 2019 excluded one-time extended service contracts costs of $3.2 million to replace components in one of the Company’s legacy products.

Note 5 - Deferred Revenue (Deta

Note 5 - Deferred Revenue (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Revenue, Remaining Performance Obligation, Percentage	84.00%
Revenue, Remaining Performance Obligation, Amount	$ 11.2
Deferred Revenue Costs Incurred	$ 8.2	$ 9.3	$ 7.8

Note 5 - Deferred Revenue - Sum

Note 5 - Deferred Revenue - Summary of Deferred Service Contract Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Balance at beginning of year	$ 14,222	$ 12,566
Add: Payments received	14,131	17,127
Less: Revenue	(6,337)	(6,020)
Less: Revenue included in the beginning balance and recognized as revenue in the current year	(10,779)	(9,451)
Balance at end of year	$ 11,237	$ 14,222

Note 6 - Stockholders' Equity_3

Note 6 - Stockholders' Equity, Stock Plans and Stock-based Compensation Expense (Details Textual) - USD ($)		Aug. 02, 2020	Apr. 21, 2020	Apr. 01, 2020	Jun. 14, 2019	Jan. 12, 2004	Jun. 30, 2020	Sep. 30, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2012	Dec. 31, 2017	Oct. 31, 2017	Dec. 31, 2011	Dec. 31, 1998
Common Stock, Par or Stated Value Per Share (in dollars per share)									$ 0.001	$ 0.001
Capital Stock, Shares Authorized (in shares)									55,000,000
Common Stock, Shares Authorized (in shares)									50,000,000	50,000,000
Common Stock, Shares, Issued, Total (in shares)									17,679,232	14,315,586
Preferred Stock, Shares Authorized (in shares)									5,000,000
Preferred Stock, No Par Value (in dollars per share)									$ 0.001
Preferred Stock, Shares Issued, Total (in shares)									0
Proceeds from Issuance of Common Stock									$ 28,798,000	$ 0	$ 0
Payments of Stock Issuance Costs									$ 2,303,000	0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)									71,088		21,010
Share-based Payment Arrangement, Expense									$ 10,109,000	$ 9,832,000	$ 7,157,000
Share Price (in dollars per share)									$ 24.11	$ 35.81	$ 17.02		$ 45.35
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value									$ 400,000	$ 1,000,000	$ 8,300,000
Proceeds from Issuance of Shares under Incentive and Share-based Compensation Plans, Including Stock Options, Net									$ 1,600,000	$ 3,900,000	$ 1,300,000
Share-based Payment Arrangement, Shares Withheld for Tax Withholding Obligation (in shares)									193,573	42,695	77,049
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation									$ 3,400,000	$ 800,000	$ 3,100,000
Common Stock, Shares, Outstanding, Ending Balance (in shares)									17,679,232	14,315,586
Preferred Stock, Shares Outstanding, Ending Balance (in shares)									0
Chief Financial Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)		60,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Maximum Percentage		150.00%
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)									667,694	963,814	265,124
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)	[1]								684,491	172,281	231,515
Share-based Payment Arrangement, Expense									$ 8,849,000	$ 4,786,000	$ 4,648,000
Share Price (in dollars per share)									$ 24.11	$ 35.81	$ 17.02		$ 45.35
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value									$ 4,900,000	$ 5,900,000	$ 12,200,000
Restricted Stock Units (RSUs) [Member] \| Share-based Payment Arrangement, Nonemployee [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)									35,735	42,236	13,392
Restricted Stock Units (RSUs) [Member] \| Share-based Payment Arrangement, Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)									650,964	517,402	210,532
Restricted Stock Units (RSUs) [Member] \| Share-based Payment Arrangement, Employee [Member] \| Vest Over Each Anniversary of the Grant Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage									25.00%
Performance Shares [Member]
Share-based Payment Arrangement, Expense									$ 666,000	$ 3,948,000	$ 1,105,000
Performance Shares [Member] \| Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)								4 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)								67,897
Performance Shares [Member] \| Chief Financial Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)		2 years 6 months
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		22,423
Performance Shares [Member] \| Tranche 2019 [Member] \| Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)								10,185	8,657
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage								15.00%
Performance Shares [Member] \| Tranche 2020 [Member] \| Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)								16,974	0
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage								25.00%
Performance Shares [Member] \| Tranche 2021 [Member] \| Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)								20,369
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage								30.00%
Performance Shares [Member] \| Tranche 2022 [Member] \| Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)								20,369
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage								30.00%
Performance Shares [Member] \| Vesting Based on Finance Department Goals [Member] \| Chief Financial Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage		40.00%
Performance Shares [Member] \| Vesting Based on Company Performance Goals [Member] \| Chief Financial Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage		60.00%
Performance Shares [Member] \| Share-based Payment Arrangement, Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)									98,580	387,172	47,824
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)									219,549	23,053	97,418
Share-based Payment Arrangement, Option [Member]
Share-based Payment Arrangement, Expense									$ 370,000	$ 622,000	$ 838,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total									$ 700,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)									3 years 10 months 24 days
Share-based Payment Arrangement, Option [Member] \| Chief Financial Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)		5 years
Restricted Stock Units and Performance Share Units [Member]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total									$ 12,300,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)									2 years 3 months 18 days
Minimum [Member]
Share Based Compensation, Forfeiture Rate									0.00%
Minimum [Member] \| Performance Shares [Member] \| Share-based Payment Arrangement, Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)									12 months
Maximum [Member]
Share Based Compensation, Forfeiture Rate									20.80%
Maximum [Member] \| Performance Shares [Member] \| Share-based Payment Arrangement, Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)									24 months
1998 Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)																4,650,000
Two Thousand Four Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)						1,750,000
Number of Stock Awards Counted for Every Share Granted or Canceled (in shares)												2.12
Two Thousand Four Equity Incentive Plan [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)					1 year
Two Thousand Nineteen Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)					9,701,192
Number of Stock Awards Counted for Every Share Granted or Canceled (in shares)					2.12
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in shares)					700,000
Share Based Compensation by Share Based Payment Fully Vested Stock Awards Grant Date Fair Value														$ 60,000	$ 60,000
The Amended and Restated 2019 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in shares)							600,000
The 2019 Management Bonus Program [Member]
Stock Issued During Period, Shares, Issued for Bonuses (in shares)				209,981
Share-based Payment Arrangement, Expense				$ 2,600,000
2004 Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in shares)						600,000
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent									85.00%
Stock Issued During Period, Shares, Employee Stock Ownership Plan (in shares)									56,751	82,810	64,511
Common Stock, Capital Shares Reserved for Future Issuance (in shares)									704,954
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total									$ 100,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)									3 months 29 days
Underwritten Public Offering [Member]
Common Stock, Par or Stated Value Per Share (in dollars per share)			$ 0.001
Stock Issued During Period, Shares, New Issues (in shares)			2,742,750
Shares Issued, Price Per Share (in dollars per share)			$ 10.50
Proceeds from Issuance of Common Stock			$ 26,500,000
Payments of Stock Issuance Costs			$ 2,300,000
Underwritten Public Offering [Member] \| Underwriter [Member]
Stock Issued During Period, Shares, New Issues (in shares)			357,750

[1]	The number of restricted stock units vested includes shares that the Company withheld on behalf of the employees to satisfy the statutory tax withholding requirements.

Note 6 - Stockholders' Equity_4

Note 6 - Stockholders' Equity, Stock Plans and Stock-based Compensation Expense - Activity Under the 2004 Equity Incentive Plan (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Balances, shares available for grant (in shares)		761,705	1,141,305	1,494,866
Balances, stock options outstanding (in shares)		295,699	507,705	839,919
Balances, weighted-average exercise price (in dollars per share)		$ 25.52	$ 20.52	$ 16.46
Balances, options outstanding weighted-average remaining contractual life (Year)		3 years 9 months	3 years 2 months 8 days	3 years 6 months 7 days	3 years 11 months 26 days
Balances, aggregate intrinsic value	[1]	$ 1,470	$ 3,040	$ 2,000	$ 24,400
Options granted, shares available for grant (in shares)		(71,088)		(21,010)
Options granted, stock options outstanding (in shares)		71,088		21,010
Options granted, weighted-average exercise price (in dollars per share)		$ 14.85		$ 50.65
Options exercised, stock options outstanding (in shares)		(73,227)	(160,798)	(271,902)
Options exercised, weighted-average exercise price (in dollars per share)		$ 12.91	$ 10.03	$ 9.99
Options cancelled (expired or forfeited), shares available for grant (in shares)		76,553	51,208	81,322
Options cancelled (expired or forfeited), stock options outstanding (in shares)		(76,553)	(51,208)	(81,322)
Options cancelled (expired or forfeited), weighted-average exercise price (in dollars per share)		$ 36.65	$ 24.61	$ 21.55
Stock awards granted, shares available for grant (in shares)		(804,949)	(1,538,128)	(562,070)
Stock awards cancelled (expired or forfeited), shares available for grant (in shares)		522,949	407,320	148,197
Additional shares reserved, shares available for grant (in shares)	[2]	600,000	700,000
Balances, shares available for grant (in shares)		1,085,170	761,705	1,141,305	1,494,866
Balances, stock options outstanding (in shares)		217,007	295,699	507,705	839,919
Balances, weighted-average exercise price (in dollars per share)		$ 22.35	$ 25.52	$ 20.52	$ 16.46
Exercisable, stock options outstanding (in shares)		132,641
Exercisable, weighted-average exercise price (in dollars per share)		$ 24.60
Exercisable, options outstanding weighted-average remaining contractual life (Year)		2 years 10 months 2 days
Exercisable, aggregate intrinsic value	[1]	$ 1,470
Vested and expected to vest (in shares)		212,025
Vested and expected to vest, weighted-average exercise price (in dollars per share)		$ 22.31
Vested and expected to vest, weighted-average remaining contractual life (Year)		3 years 7 months 17 days
Vested and expected to vest, aggregate intrinsic value	[1]	$ 1,451,000

[1]	Based on the closing stock price of $24.11 of the Company's stock on December 31, 2020, $35.81 on December 31, 2019, $17.02 on December 31, 2018 and $45.35 on December 31, 2017.
[2]	Approved by the board of directors and stockholders in 2019 and 2020.

Note 6 - Stockholders' Equity_5

Note 6 - Stockholders' Equity, Stock Plans and Stock-based Compensation Expense - Options Outstanding and Exercisable Price Ranges (Details)	12 Months Ended
	Dec. 31, 2020$ / sharesshares
Range of exercise prices, lower limit (in dollars per share) \| $ / shares	$ 9.65
Range of exercise prices, upper limit (in dollars per share) \| $ / shares	$ 53.9
Options outstanding, number outstanding (in shares)	217,007
Options outstanding, weighted-average remaining contractual life (Year)	3 years 9 months
Options exercisable, number outstanding (in shares)	132,641
Exercise Price Range 1 [Member]
Range of exercise prices, lower limit (in dollars per share) \| $ / shares	$ 9.65
Range of exercise prices, upper limit (in dollars per share) \| $ / shares	$ 10.79
Options outstanding, number outstanding (in shares)	22,319
Options outstanding, weighted-average remaining contractual life (Year)	1 year 29 days
Options exercisable, number outstanding (in shares)	22,319
Exercise Price Range 2 [Member]
Range of exercise prices, lower limit (in dollars per share) \| $ / shares	$ 10.80
Range of exercise prices, upper limit (in dollars per share) \| $ / shares	$ 14.04
Options outstanding, number outstanding (in shares)	34,459
Options outstanding, weighted-average remaining contractual life (Year)	2 years 2 months 23 days
Options exercisable, number outstanding (in shares)	34,459
Exercise Price Range 3 [Member]
Options outstanding, number outstanding (in shares)	60,000
Options outstanding, weighted-average remaining contractual life (Year)	4 years 7 months 2 days
Options exercisable, number outstanding (in shares)	0
Range of exercise prices (in dollars per share) \| $ / shares	$ 14.01
Exercise Price Range 4 [Member]
Range of exercise prices, lower limit (in dollars per share) \| $ / shares	15.32
Range of exercise prices, upper limit (in dollars per share) \| $ / shares	$ 18.55
Options outstanding, number outstanding (in shares)	8,396
Options outstanding, weighted-average remaining contractual life (Year)	2 years 7 months 20 days
Options exercisable, number outstanding (in shares)	8,271
Exercise Price Range 5 [Member]
Options outstanding, number outstanding (in shares)	11,088
Options outstanding, weighted-average remaining contractual life (Year)	9 years 9 months 29 days
Options exercisable, number outstanding (in shares)	0
Range of exercise prices (in dollars per share) \| $ / shares	$ 18.93
Exercise Price Range 6 [Member]
Options outstanding, number outstanding (in shares)	10,000
Options outstanding, weighted-average remaining contractual life (Year)	3 years 3 months 25 days
Options exercisable, number outstanding (in shares)	9,375
Range of exercise prices (in dollars per share) \| $ / shares	$ 19.55
Exercise Price Range 7 [Member]
Options outstanding, number outstanding (in shares)	11,000
Options outstanding, weighted-average remaining contractual life (Year)	3 years 7 months 2 days
Options exercisable, number outstanding (in shares)	9,730
Range of exercise prices (in dollars per share) \| $ / shares	$ 25.70
Exercise Price Range 8 [Member]
Options outstanding, number outstanding (in shares)	45,000
Options outstanding, weighted-average remaining contractual life (Year)	3 years 9 months 29 days
Options exercisable, number outstanding (in shares)	37,292
Range of exercise prices (in dollars per share) \| $ / shares	$ 39.30
Exercise Price Range 9 [Member]
Options outstanding, number outstanding (in shares)	7,745
Options outstanding, weighted-average remaining contractual life (Year)	3 years 11 months 15 days
Options exercisable, number outstanding (in shares)	6,132
Range of exercise prices (in dollars per share) \| $ / shares	$ 47.40
Exercise Price Range 10 [Member]
Options outstanding, number outstanding (in shares)	7,000
Options outstanding, weighted-average remaining contractual life (Year)	4 years 2 months 12 days
Options exercisable, number outstanding (in shares)	5,063
Range of exercise prices (in dollars per share) \| $ / shares	$ 53.90

Note 6 - Stockholders' Equity_6

Note 6 - Stockholders' Equity, Stock Plans and Stock-based Compensation Expense - Restricted Stock Units Activity (Details) - Restricted Stock Units (RSUs) [Member] - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
		Dec. 31, 2020		Dec. 31, 2019		Dec. 31, 2018		Dec. 31, 2017
Outstanding, number of shares (in shares)		1,104,802		474,291		510,587
Outstanding, weighted-average grant date fair value (in dollars per share)		$ 22.10		$ 38.44		$ 24.88
Outstanding, aggregate intrinsic value	[1]	$ 18,800		$ 37,442		$ 8,072		$ 23,155
Granted, number of shares (in shares)		667,694		963,814		265,124
Granted, weighted-average grant date fair value (in dollars per share)		$ 20.66		$ 18.68		$ 44.57
Vested, number of shares (in shares)	[2]	(684,491)		(172,281)		(231,515)
Vested, weighted-average grant date fair value (in dollars per share)	[2]	$ 17.82		$ 33.66		$ 21.10
Vested, aggregate fair value	[2],[4]	$ 12,036	[3]	$ 6,169	[5]	$ 9,483	[6]
Forfeited, number of shares (in shares)		(308,248)		(161,022)		(69,905)
Forfeited, weighted-average grant date fair value (in dollars per share)		$ 23.24		$ 37.91		$ 20.01
Outstanding, number of shares (in shares)		779,757		1,104,802		474,291
Outstanding, weighted-average grant date fair value (in dollars per share)		$ 23.96		$ 22.10		$ 38.44

[1]	Based on the closing stock price of the Company’s stock of $24.11 on December 31, 2020, $35.81 on December 31, 2019, $17.02 on December 31, 2018, and $45.35 on December 31, 2017.
[2]	The number of restricted stock units vested includes shares that the Company withheld on behalf of the employees to satisfy the statutory tax withholding requirements.
[3]	On the grant date, the fair value for these vested awards was $12.2 million.
[4]	Represents the value of the Company’s stock on the date that the restricted stock units and performance stock units vest.
[5]	On the grant date, the fair value for these vested awards was $5.9 million.
[6]	On the grant date, the fair value for these vested awards was $4.9 million.

Note 6 - Stockholders' Equity_7

Note 6 - Stockholders' Equity, Stock Plans and Stock-based Compensation Expense - Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Allocated share-based compensation expense	$ 10,109	$ 9,832	$ 7,157
Share-based Payment Arrangement, Option [Member]
Allocated share-based compensation expense	370	622	838
Restricted Stock Units (RSUs) [Member]
Allocated share-based compensation expense	8,849	4,786	4,648
Performance Shares [Member]
Allocated share-based compensation expense	666	3,948	1,105
ESPP [Member]
Allocated share-based compensation expense	$ 224	$ 476	$ 566

Note 6 - Stockholders' Equity_8

Note 6 - Stockholders' Equity, Stock Plans and Stock-based Compensation Expense - Stock-based Compensation Expense by Department (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Allocated share-based compensation expense	$ 10,109	$ 9,832	$ 7,157
Cost of Sales [Member]
Allocated share-based compensation expense	1,665	1,572	743
Selling and Marketing Expense [Member]
Allocated share-based compensation expense	3,385	4,510	2,105
Research and Development Expense [Member]
Allocated share-based compensation expense	1,669	1,536	824
General and Administrative Expense [Member]
Allocated share-based compensation expense	$ 3,390	$ 2,214	$ 3,485

Note 6 - Stockholders' Equity_9

Note 6 - Stockholders' Equity, Stock Plans and Stock-based Compensation Expense - Valuation Assumptions and Fair Value of Stock Option and ESPP Grants (Details) - $ / shares		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-based Payment Arrangement, Option [Member]
Expected term (in years) (Year)	[1]	4 years 10 months 2 days	3 years 7 months 24 days	3 years 8 months 12 days
Risk-free interest rate	[2]	0.15%	1.64%	2.60%
Volatility	[3]	63.00%	54.00%	44.00%
Dividend yield	[4]	0.00%	0.00%	0.00%
Weighted average estimated fair value at grant date (in dollars per share)		$ 7.63	$ 14.83	$ 18
Stock Purchase Plan [Member]
Expected term (in years) (Year)	[1]	6 months	6 months	6 months
Risk-free interest rate	[2]	0.11%	2.49%	2.34%
Volatility	[3]	76.00%	70.00%	61.00%
Dividend yield	[4]	0.00%	0.00%	0.00%
Weighted average estimated fair value at grant date (in dollars per share)		$ 6.13	$ 9.60	$ 9.60

[1]	The expected term represents the period during which the Company's stock-based awards are expected to be outstanding. The estimated term is based on historical experience of similar awards, giving consideration to the contractual terms of the awards, vesting requirements and expectation of future employee behavior, including post-vesting terminations. The expected term of groups of employees that have similar historical exercise patterns has been considered separately for valuation purposes.
[2]	The risk-free interest rate is based on U.S. Treasury debt securities with maturities close to the expected term of the option or ESPP participation right as of the date of grant.
[3]	Estimated volatility is based on historical volatility. The Company estimates volatility based on the Company’s historical volatility of its stock price.
[4]	The Company has not paid dividends since its inception.

Note 7 - Income Taxes (Details

Note 7 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Deferred Tax Assets, Valuation Allowance, Total	$ 38,321	$ 32,350
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	6,000	4,500
Deferred Tax Assets, Net, Total	$ 643	$ 423
Open Tax Year	2015 2016 2017 2018 2019 2020
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total	$ 0
Foreign Tax Authority [Member]
Deferred Tax Assets, Net, Total	600
Deferred Tax Liabilities, Net, Total	0
Domestic Tax Authority [Member]
Operating Loss Carryforwards, Total	76,600
Operating Loss Carryforwards Without Expiration	34,900
Domestic Tax Authority [Member] \| Internal Revenue Service (IRS) [Member] \| Research Tax Credit Carryforward [Member]
Tax Credit Carryforward, Amount	6,300
State and Local Jurisdiction [Member]
Operating Loss Carryforwards, Total	36,600
State and Local Jurisdiction [Member] \| California Franchise Tax Board [Member] \| Research Tax Credit Carryforward [Member]
Tax Credit Carryforward, Amount	7,800
State and Local Jurisdiction [Member] \| Massachusetts Department of Revenue [Member] \| Research Tax Credit Carryforward [Member]
Tax Credit Carryforward, Amount	$ 200

Note 7 - Income Taxes - Income

Note 7 - Income Taxes - Income (Loss) Before Provision for Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
U.S.									$ (25,793)	$ (13,037)	$ (14,177)
Foreign									2,386	774	662
Loss before income taxes	$ 1,450	$ (1,593)	$ (10,928)	$ (12,336)	$ (1,949)	$ (2,555)	$ 345	$ (8,105)	$ (23,407)	$ (12,263)	$ (13,515)

Note 7 - Income Taxes - Incom_2

Note 7 - Income Taxes - Income Tax Provision (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Federal									$ 0	$ 0	$ (15)
State									(53)	101	123
Foreign									747	(76)	303
Total Current									694	25	411
Federal									2	2	15,674
State									1	1	1,230
Foreign									(227)	57	(60)
Total Deferred									(224)	60	16,844
Tax provision	$ (738)	$ 664	$ 466	$ 78	$ 139	$ 73	$ (243)	$ 115	$ 470	$ 85	$ 17,255

Note 7 - Income Taxes - Deferre

Note 7 - Income Taxes - Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Net operating loss carryforwards	$ 18,270	$ 14,507
Stock-based compensation	869	1,111
Other accruals and reserves	3,670	2,202
Credits	12,653	11,887
Accrued warranty	976	924
Depreciation and amortization	2,191	2,354
Other	979	897
Operating Lease Liability	4,311	3,949
Deferred tax asset before valuation allowance	43,919	37,831
Valuation allowance	(38,321)	(32,350)
Deferred tax asset after valuation allowance	5,598	5,481
Deferred contract acquisition costs	(803)	(1,076)
Goodwill	(110)	(97)
Right of Use Asset	(4,042)	(3,885)
Net deferred tax asset	$ 643	$ 423

Note 7 - Income Taxes - Reconci

Note 7 - Income Taxes - Reconciliation of Effective Tax Rate (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
U.S. federal statutory income tax rate	21.00%	21.00%	21.00%
State tax rate	2.77%	2.82%	(4.95%)
Meals and entertainment	(0.65%)	(2.83%)	(2.66%)
Permanent differences	(2.87%)	(2.58%)	0.00%
Stock-based compensation	(1.07%)	3.78%	13.66%
SAB 118 Change in Estimate	0.00%	0.00%	(2.43%)
Foreign rate differential	(1.05%)	(0.34%)	0.11%
Other	0.15%	(0.33%)	(1.21%)
General business credit	2.74%	8.14%	4.31%
Valuation allowance	(25.51%)	(38.60%)	(155.49%)
Change in prior year reserves	0.40%	2.53%	0.00%
Deferred true-up	2.08%	5.71%	0.00%
Effective tax rate	(2.01%)	(0.70%)	(127.66%)

Note 7 - Income Taxes - Unrecog

Note 7 - Income Taxes - Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Unrecognized tax benefits	$ 1,426	$ 1,563	$ 1,519
Decreases related to prior year tax positions	(32)	(291)	(70)
Increases related to prior year tax positions		25
Increases related to current year tax positions	470	129	114
Unrecognized tax benefits	$ 1,864	$ 1,426	$ 1,563

Note 8 - Net Loss Per Share (De

Note 8 - Net Loss Per Share (Details Textual) - Convertible Senior Notes Due 2026 [Member] - Convertible Debt [Member] - Subsequent Event [Member] $ in Millions	Mar. 09, 2021USD ($)
Debt Instrument, Face Amount	$ 125
Debt Instrument, Interest Rate, Stated Percentage	2.25%

Note 8 - Net Loss Per Share - N

Note 8 - Net Loss Per Share - Net Loss Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Net income (loss)	$ 2,188	$ (2,257)	$ (11,394)	$ (12,414)	$ (2,088)	$ (2,628)	$ 588	$ (8,220)	$ (23,877)	$ (12,348)	$ (30,770)
Weighted average shares of common stock outstanding used in computing net loss per share, basic and diluted (in shares)									16,691	14,096	13,771
Basic and diluted (in dollars per share)									$ (1.43)	$ (0.88)	$ (2.23)

Note 8 - Net Loss Per Share - A

Note 8 - Net Loss Per Share - Antidilutive Securities Excluded From Computation of Earnings Per Share (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Antidilutive Securities (in shares)	1,123	1,265	1,272
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities (in shares)	244	417	664
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities (in shares)	724	559	432
ESPP [Member]
Antidilutive Securities (in shares)	87	111	133
Performance Shares [Member]
Antidilutive Securities (in shares)	68	178	43

Note 9 - Defined Contribution_2

Note 9 - Defined Contribution Plan (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 0.2	$ 0.4	$ 0.4
Maximum [Member]
Defined Contribution Plan Maximum Percentage of Employee Voluntary Contribution	100.00%

Note 10 - Segment Information_3

Note 10 - Segment Information and Revenue by Geography and Products (Details Textual)	12 Months Ended
	Dec. 31, 2020
Number of Operating Segments	1

Note 10 - Segment Information_4

Note 10 - Segment Information and Revenue by Geography and Products - Summary of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Revenue	$ 147,683	$ 181,712	$ 162,720
Systems [Member]
Revenue	90,765	140,478	132,595
Hand Piece Refills [Member]
Revenue	9,287	9,648	4,162
Skincare [Member]
Revenue	25,061	8,512	5,778
Product [Member]
Revenue	125,113	158,638	142,535
Service [Member]
Revenue	22,570	23,074	20,185
UNITED STATES
Revenue	61,202	106,243	101,862
JAPAN
Revenue	43,265	24,142	17,819
Asia, Excluding Japan [Member]
Revenue	11,900	16,110	15,467
Europe [Member]
Revenue	9,503	10,596	8,875
Rest of World [Member]
Revenue	$ 21,813	$ 24,621	$ 18,697

Note 11 - Commitments and Con_3

Note 11 - Commitments and Contingencies (Details Textual) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Jan. 01, 2019
Operating Lease, Right-of-Use Asset		$ 17,076	$ 7,702	$ 10,049
Operating Lease, Liability, Total		18,210	7,912
Estimated Litigation Liability		$ 400	$ 0
Former Executive VP and CFO [Member]
Loss Contingency, Damages Paid, Value	$ 400
Stock Issued During Period, Shares, Litigation Settlement (in shares)	15,408
Accounting Standards Update 2016-02 [Member]
Operating Lease, Right-of-Use Asset				10,200
Operating Lease, Liability, Total				$ 10,100
Minimum [Member]
Lessee, Leases, Remaining Term (Year)		1 year
Maximum [Member]
Lessee, Leases, Remaining Term (Year)		10 years
Lessee, Lease, Renewal Term (Year)		5 years

Note 11 - Commitments and Con_4

Note 11 - Commitments and Contingencies - Effect of Adoption of the New Standard (Details) - USD ($) $ in Thousands		Dec. 31, 2020	Dec. 31, 2019	Jan. 01, 2019		Dec. 31, 2018
Operating Lease, Right-of-Use Asset		$ 17,076	$ 7,702	$ 10,049
Operating lease liabilities		(2,260)	(2,800)	(2,430)
Other long-term liabilities*		242	578	0	[1]
Operating lease liabilities, net of current portion		$ (15,950)	$ (5,112)	(7,759)
Accounting Standards Update 2016-02 [Member]
Operating Lease, Right-of-Use Asset				(10,049)
Operating lease liabilities				2,430
Other long-term liabilities*	[1]			140
Operating lease liabilities, net of current portion				$ 7,759
Previous Accounting Guidance [Member]
Operating Lease, Right-of-Use Asset						$ 0
Operating lease liabilities						0
Other long-term liabilities*	[1]					140
Operating lease liabilities, net of current portion						$ 0

[1]	Deferred rent included in other long-term liabilities

Note 11 - Commitments and Con_5

Note 11 - Commitments and Contingencies - Financial Statement Information (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019	Jan. 01, 2019
Operating Lease, Right-of-Use Asset		$ 17,076	$ 7,702	$ 10,049
Total leased assets		17,543	8,710
Operating lease liabilities, current		2,260	2,800	2,430
Operating lease liabilities , non-current		15,950	5,112	$ 7,759
Operating Lease, Liability, Total		18,210	7,912
Finance lease liabilities, current		370	541
Finance lease liabilities, non-current		241	578
Total finance lease liabilities		611	1,119
Finance lease cost		431	704
Finance lease cost		63	88
Operating lease cost		3,275	2,892
Operating cash flow		63	88
Financing cash flow		537	649
Operating cash flow		2,139	2,820
Operating Lease Assets [Member]
Operating Lease, Right-of-Use Asset		17,076	7,702
Operating Lease Liabilities [Member]
Operating lease liabilities, current		2,260	2,800
Property and Equipment, Net [Member]
Finance Lease, Right-of-Use Asset, after Accumulated Amortization, Total	[1]	467	1,008
Operating Lease Liabilities, Net of Current Portion [Member]
Operating lease liabilities , non-current		$ 15,950	$ 5,112

[1]	Finance lease assets included in Property and equipment, net.

Note 11 - Commitments and Con_6

Note 11 - Commitments and Contingencies - Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Operating Lease, Liability, Total	$ 18,210	$ 7,912
Facility Operating Leases [Member]
2021	3,062
2022	3,112
2023	3,207
2024	2,884
2025	2,875
Thereafter	6,308
Total lease payments	21,448
Less: imputed interest	(3,238)
Operating Lease, Liability, Total	$ 18,210

Note 11 - Commitments and Con_7

Note 11 - Commitments and Contingencies - Maturities of Finance Leases Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Present value of lease liabilities	$ 611	$ 1,119
Vehicle Finance Leases [Member]
2021	374
2022	249
2023	12
Total lease payments	635
Less: imputed interest	(24)
Present value of lease liabilities	$ 611

Note 11 - Commitments and Con_8

Note 11 - Commitments and Contingencies - Lease Information (Details)	Dec. 31, 2020
Operating leases (Year)	6 years 8 months 12 days
Finance leases (Year)	2 years 2 months 12 days
Operating leases	4.70%
Finance leases	5.60%

Note 11 - Commitments and Con_9

Note 11 - Commitments and Contingencies - Sales-type Lease (Details) $ in Thousands	Dec. 31, 2020USD ($)
Gross future lease payments from Customers	$ 790
Less: Present value of lease receipts and purchase option price(1)	683	[1]
Difference between undiscounted cash flows and discounted cash flows	$ 107

[1]	Present value of lease receipts and purchase option price was included in Product revenue in the Company's Consolidated Statement of Operations in the year ended December 31, 2020.

Note 11 - Commitments and Co_10

Note 11 - Commitments and Contingencies - Operating Lease Income (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)
Operating lease income from equipment rentals	$ 367

Note 12 - Debt (Details Textual

Note 12 - Debt (Details Textual) - USD ($) $ in Thousands	Jul. 09, 2020	Apr. 22, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	May 30, 2018
Proceeds from Issuance of Long-term Debt, Total			$ 7,167	$ 0	$ 0
Paycheck Protection Program CARES Act [Member]
Proceeds from Issuance of Long-term Debt, Total		$ 7,100
Revolving Line of Credit [Member] \| Wells Fargo [Member]
Line of Credit Facility, Maximum Borrowing Capacity						$ 25,000
Revolving Credit Facility [Member]
Long-term Line of Credit, Total			0
Revolving Credit Facility [Member] \| Silicon Valley Bank [Member] \| Loan and Security Agreement [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 30,000
Debt Instrument, Term (Year)	4 years
Debt Instrument, Percentage of Qualifying Accounts Receivable	80.00%
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Line of Credit Facility, Commitment Fee Amount	$ 300
Debt Instrument, Anniversary Fee Amount	$ 300
Debt Covenant, Quarterly Minimum Revenue			$ 90,000
Revolving Credit Facility [Member] \| Silicon Valley Bank [Member] \| Loan and Security Agreement [Member] \| Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	1.75%

Note 13 - Subsequent Events (De

Note 13 - Subsequent Events (Details Textual) - Subsequent Event [Member] $ in Thousands	Mar. 09, 2021USD ($)
Capped Call Transactions Costs	$ 16,100
Convertible Senior Notes Due 2026 [Member]
Proceeds from Convertible Debt	134,100
Convertible Senior Notes Due 2026 [Member] \| Convertible Debt [Member]
Debt Instrument, Face Amount	$ 125,000
Debt Instrument, Interest Rate, Stated Percentage	2.25%
Debt Instrument, Option to Purchase Additional Principal	$ 13,250
Debt Instrument, Face Amount, Including Options to Purchase Additional Principal	$ 138,250

Supplementary Financial Data _3

Supplementary Financial Data (Unaudited) - Supplementary Financial Data (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Net revenue	$ 49,943	$ 39,132	$ 26,369	$ 32,239	$ 51,795	$ 46,117	$ 47,774	$ 36,026
Cost of revenue	21,877	17,386	14,745	17,903	23,005	19,884	21,943	18,717
Gross profit	28,066	21,746	11,624	14,336	28,790	26,233	25,831	17,309	$ 75,772	$ 98,163	$ 80,382
Sales and marketing	14,656	12,286	11,035	14,789	20,323	17,691	16,992	16,104	52,766	71,109	58,420
Research and development	4,029	3,432	2,991	3,870	4,463	3,643	3,273	3,706	14,322	15,085	14,359
General and administrative	7,938	7,239	8,529	7,806	5,933	7,308	5,267	5,525	31,512	24,033	20,995
Total operating expenses	26,623	22,957	22,555	26,465	30,719	28,642	25,532	25,335	98,600	110,227	93,774
Income (loss) from operations	1,443	(1,211)	(10,931)	(12,129)	(1,929)	(2,409)	299	(8,026)	(22,828)	(12,064)	(13,392)
Interest and other income (expense), net	7	(382)	3	(207)	(20)	(146)	46	(79)	(579)	(199)	(123)
Income (loss) before income taxes	1,450	(1,593)	(10,928)	(12,336)	(1,949)	(2,555)	345	(8,105)	(23,407)	(12,263)	(13,515)
Income tax provision (benefit)	(738)	664	466	78	139	73	(243)	115	470	85	17,255
Net income (loss)	$ 2,188	$ (2,257)	$ (11,394)	$ (12,414)	$ (2,088)	$ (2,628)	$ 588	$ (8,220)	$ (23,877)	$ (12,348)	$ (30,770)
Net income (loss) per share-basic (in dollars per share)	$ 0.12	$ (0.13)	$ (0.67)	$ (0.86)	$ (0.15)	$ (0.19)	$ 0.04	$ (0.59)
Net income (loss) per share- diluted (in dollars per share)	$ 0.12	$ (0.13)	$ (0.67)	$ (0.86)	$ (0.15)	$ (0.19)	$ 0.04	$ (0.59)
Basic (in shares)	17,653	17,603	17,055	14,433	14,261	14,182	14,086	14,017
Diluted (in shares)	17,840	17,603	17,055	14,433	14,261	14,182	14,356	14,017

Schedule II - Valuation and Q_3

Schedule II - Valuation and Qualifying Accounts - Summary of the Deferred Tax Assets Valuation Allowance and Allowance for Doubtful Accounts Receivable (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member]
Balance at beginning of year	$ 32,350	$ 27,865	$ 7,242
Additions	7,986	7,396	22,770
Deductions	2,015	2,911	2,147
Balance at end of year	38,321	32,350	27,865
SEC Schedule, 12-09, Allowance, Loan and Lease Loss [Member]
Balance at beginning of year	1,354	1,257	9
Additions	2,144	1,361	1,880
Deductions	1,900	1,264	632
Balance at end of year	$ 1,598	$ 1,354	$ 1,257