ZAGG (ZAGG) 10-Q 7 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Oct. 31, 2013
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'Zagg Inc	'
Entity Central Index Key	'0001296205	'
Trading Symbol	'zagg	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Accelerated Filer	'
Entity Well-Known Seasoned Issuer	'No	'
Entity Common Stock, Shares Outstanding	'	31,331,814
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'false	'
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2013	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current assets	'	'
Cash and cash equivalents	$12,654	$20,177
Accounts receivable, net of allowances of $3,459 in 2013 and $2,974 in 2012	32,475	54,561
Inventories	50,714	39,988
Prepaid expenses and other current assets	3,127	9,547
Deferred income tax assets	7,372	6,912
Total current assets	106,342	131,185
Investment in HzO	177	2,013
Property and equipment, net of accumulated depreciation at $5,233 in 2013 and $3,317 in 2012	4,823	4,862
Goodwill	1,484	1,484
Intangible assets, net of accumulated amortization at $20,953 in 2013 and $13,790 in 2012	53,458	57,905
Deferred income tax assets	6,596	6,596
Note receivable	789	583
Other assets	687	1,457
Total assets	174,356	206,085
Current liabilities	'	'
Accounts payable	13,048	19,027
Income taxes payable	3,292	3,062
Accrued liabilities	2,452	3,754
Accrued wages and wage related expenses	1,149	2,554
Deferred revenue	174	722
Current portion of note payable	8,000	6,000
Sales returns liability	3,975	6,697
Total current liabilities	32,090	41,816
Revolving line of credit	'	22,173
Noncurrent portion of note payable	12,000	18,000
Total liabilities	44,090	81,989
Stockholders' equity	'	'
Common stock, $0.001 par value; 100,000 shares authorized; 32,119 and 31,215 shares issued in 2013 and 2012, respectively	32	31
Additional paid-in capital	82,270	77,234
Accumulated other comprehensive income	35	-57
Note receivable collateralized by stock	-360	-566
Treasury stock, 797 and 0 common shares in 2013 and 2012 respectively, at cost	-5,999	'
Retained earnings	54,288	47,454
Total stockholders' equity	130,266	124,096
Total liabilities and stockholders' equity	$174,356	$206,085

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parentheticals) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, except Per Share data, unless otherwise specified
Statement Of Financial Position [Abstract]	'	'
Allowances for doubtful accounts (in dollars)	$3,459	$2,974
Accumulated depreciation on property and equipment (in dollars)	5,233	3,317
Accumulated amortization on property and equipment (in dollars)	$20,953	$13,790
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized (in shares)	100,000	100,000
Common stock, shares issued (in shares)	32,119	31,215
Treasury stock (in shares)	797	0

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]	'	'	'	'
Net sales	$49,869	$59,828	$152,538	$176,943
Cost of sales	27,768	33,203	89,904	94,980
Gross profit	22,101	26,625	62,634	81,963
Operating expenses:	'	'	'	'
Advertising and marketing	2,340	3,378	6,593	8,181
Selling, general and administrative	10,904	13,707	35,014	38,237
Amortization of definite-lived intangibles	2,421	2,422	7,169	7,313
Total operating expenses	15,665	19,507	48,776	53,731
Income from operations	6,436	7,118	13,858	28,232
Other expense:	'	'	'	'
Interest expense	-120	-1,012	-490	-3,519
Loss from equity method investment in HzO	-612	-545	-1,836	-1,481
Other expense	-89	-215	-136	-237
Total other expense	-821	-1,772	-2,462	-5,237
Income before provision for income taxes	5,615	5,346	11,396	22,995
Income tax provision	-2,431	-1,958	-4,562	-8,684
Net income	$3,184	$3,388	$6,834	$14,311
Earnings per share:	'	'	'	'
Basic earnings per share (in dollors per share)	$0.10	$0.11	$0.22	$0.47
Diluted earnings per share	$0.10	$0.11	$0.22	$0.45

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Statement Of Other Comprehensive Income [Abstract]	'	'	'	'
Net income	$3,184	$3,388	$6,834	$14,311
Other comprehensive income (loss), net of tax:	'	'	'	'
Foreign currency translation gain (loss)	372	208	92	-160
Total other comprehensive income (loss)	372	208	92	-160
Comprehensive income	$3,556	$3,596	$6,926	$14,151

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (Unaudited) (USD $)	Common Stock	Additional Paid-in Capital	Notes Receivable Collateralized By Stock	Treasury Stock	Retained Earnings	Cumulative Translation Adjustment	Total
In Thousands, except Share data, unless otherwise specified
Balances at Dec. 31, 2012	$31	$77,234	($566)	'	$47,454	($57)	$124,096
Balances (in shares) at Dec. 31, 2012	31,215	'	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'	'
Net income	'	'	'	'	6,834	'	6,834
Other comprehensive loss	'	'	'	'	'	92	92
Purchase of 797 shares of treasury stock	'	'	'	-5,999	'	'	-5,999
Consideration for acquisition of patent	1	1,945	'	'	'	'	1,946
Consideration for acquisition of patent (in shares)	'	'	'	'	'	'	500,000
Reclassification of note receivable to other asset	'	'	206	'	'	'	206
Option exercises	'	204	'	'	'	'	204
Option exercises (in shares)	107	'	'	'	'	'	'
Restricted stock release	'	'	'	'	'	'	'
Restricted stock release (in shares)	297	'	'	'	'	'	'
Option expense	'	227	'	'	'	'	227
Restricted stock expense	'	2,934	'	'	'	'	2,934
Tax shortfall related to share - based payments	'	-274	'	'	'	'	-274
Balances at Sep. 30, 2013	$32	$82,270	($360)	($5,999)	$54,288	$35	$130,266
Balances (in shares) at Sep. 30, 2013	32,119	'	'	'	'	'	'

CONDENSED_CONSOLIDATED_STATEME3

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (Unaudited) (Parentheticals)	0 Months Ended	9 Months Ended
In Thousands, unless otherwise specified	Mar. 14, 2013	Sep. 30, 2013
Statement Of Stockholders' Equity [Abstract]	'	'
Treasury stock purchased (in shares)	797	797

CONDENSED_CONSOLIDATED_STATEME4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities	'	'
Net income	$6,834	$14,311
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Stock-based compensation	3,161	4,611
Excess tax benefits related to share-based payments	-49	-492
Depreciation and amortization	9,138	8,519
Loss from equity method investment in HzO	1,836	1,481
Loss on disposal of equipment	'	329
Deferred income taxes	-460	-1,597
Amortization of deferred loan costs	90	596
Expense related to issuance of warrants	'	311
Impairment of investment	591	'
Changes in operating assets and liabilities, net of acquisition	'	'
Accounts receivable	22,144	448
Inventories	-10,632	-4,826
Prepaid expenses and other current assets	6,517	-2,362
Other assets	'	-142
Accounts payable	-5,989	29
Income taxes payable	-45	-5,691
Accrued liabilities	-1,706	-78
Accrued wages and wage related expenses	-1,357	32
Deferred revenues	-549	-33
Sales return liability	-2,724	-393
Net cash provided by operating activities	26,800	15,053
Cash flows from investing activities	'	'
Deposits on and purchase of intangible assets	-500	-78
Purchase of property and equipment	-1,869	-2,275
Net cash used in investing activities	-2,369	-2,353
Cash flows from financing activities	'	'
Proceeds from revolving credit facilities	43,507	3,202
Payments on revolving credit facilities	-65,681	-23,000
Payments on term loan	-4,000	-4,000
Purchase of treasury stock	-5,999	'
Proceeds from exercise of warrants and options	204	689
Excess tax benefits related to share-based payments	49	492
Net cash used in financing activities	-31,920	-22,617
Effect of foreign currency exchange rates on cash and cash equivalents	-34	-172
Net decrease in cash and cash equivalents	-7,523	-10,089
Cash and cash equivalents at beginning of the period	20,177	26,433
Cash and cash equivalents at end of the period	12,654	16,344
Supplemental disclosure of cash flow information	'	'
Cash paid during the period for interest	338	3,072
Cash paid during the period for taxes	4,970	15,891
Supplemental schedule of noncash investing and financing activities	'	'
Foreclosure on real property	'	250
Foreclosure on private company stock and warrants	'	516
Reclassification of note receivable to other asset	206	'
Purchase of patent or intangible assets	2,275	'
Consideration for acquisition of patent recorded to additional paid in capital	1,946	'
Consideration for acquisition of patent recorded within accrued liabilities	329	'
Amount Financed to purchase of patent through accrued liabilities	$2	'

NATURE_OF_OPERATIONS_AND_BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION INVENTORIES	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
NATURE OF OPERATIONS AND BASIS OF PRESENTATION INVENTORIES	'
	(1)	NATURE OF OPERATIONS AND BASIS OF PRESENTATION INVENTORIES
	ZAGG Inc and subsidiaries (collectively, the “Company” or “ZAGG”) design, produce, and distribute creative product solutions such as protective coverings, keyboards, keyboard cases, headphones, earbuds, Bluetooth speakers, mobile power solutions, and device cleaning accessories for mobile devices under the family of ZAGG brands. Within the family of the ZAGG brand are products sold under the following brand names:  invisibleSHIELD®, ZAGGbuds™, ZAGGsparq™, ZAGGfolio™, ZAGGmate™, ZAGGkeys™, ZAGGkeys PRO™, ZAGGkeys PRO Plus™, ZAGGkeys PROfolio, ZAGGkeys PROfolio+, ZAGGkeys MINI 7, ZAGGkeys MINI 9, and Origin.
	In addition, the Company designs, produces, and distributes cases, Near-Field Audio™ amplifying speakers, earbuds, traditional headphones, and gaming headphones for mobile devices under the family of iFrogz brands in the value-priced lifestyle sector. Within the family of the iFrogz brand are products sold under the following brand names: iFrogz™, Earpollution™, Caliber™, and Animatone™.
	The accompanying unaudited condensed consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”).  Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) have been condensed or omitted pursuant to such rules and regulations.  These condensed consolidated financial statements reflect all adjustments (consisting only of normal recurring adjustments) that, in the opinion of management, are necessary to present fairly the financial position, the results of operations, and cash flows of the Company for the periods presented.  The Company suggests that these condensed consolidated financial statements be read in conjunction with the consolidated financial statements and the notes thereto included in the Company’s 2012 Annual Report on Form 10-K.  Operating results for the interim periods are not necessarily indicative of the results that may be expected for the full year.
	The preparation of condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
	The condensed consolidated financial statements include the accounts of ZAGG Inc and its wholly owned subsidiaries ZAGG International Distribution Limited; Patriot Corporation; ZAGG Intellectual Property Holding Co, Inc.; ZAGG Retail, Inc.; iFrogz, Inc.; and iFrogz Europe SAS. All intercompany transactions and balances have been eliminated in consolidation.

INVENTORIES

INVENTORIES	9 Months Ended
	Sep. 30, 2013
Inventory Disclosure [Abstract]	'
INVENTORIES	'
	(2)	INVENTORIES
	At September 30, 2013, and December 31, 2012, inventories consisted of the following:
			30-Sep-13		31-Dec-12
	Finished goods		$	47,840	$	34,690
	Raw materials			2,874		5,298
	Total inventory		$	50,714	$	39,988
	In addition, included in prepaid expenses and other current assets were inventory deposits with third-party manufacturers at September 30, 2013 and December 31, 2012 of $1,865 and $8,034, respectively.

ASSET_PURCHASE_CREDITS

ASSET PURCHASE CREDITS	9 Months Ended
	Sep. 30, 2013
Asset Purchase Credits [Abstract]	'
ASSET PURCHASE CREDITS	'
	(3)	ASSET PURCHASE CREDITS
	The Company entered into a nonmonetary exchange transaction with Argent Trading Inc. (“Argent”) during the second quarter of 2011 whereby the Company transferred inventory with a carrying value of $986 to Argent in exchange for asset purchase credits with a face value of $1,350.  The credits can be used for the purchase of goods or services from certain vendors until March 1, 2016, when the unused asset purchase credits expire.
	The Company accounted for this nonmonetary transaction based on the fair value of the inventory transferred as the inventory’s fair value was more clearly evident than fair value of the asset purchase credits.  The Company determined that the inventory had a fair value of $785 at the date of the transfer and thus recorded an impairment loss on the inventory of $202, which was recorded as a component of cost of sales in the accompanying condensed consolidated statement of operations.
	On May 2, 2012, the Company assigned these credits to a supplier in exchange for discounts on future purchases of products from the supplier. Management expects the discounts received to at least equal the value of the asset purchase credits assigned and will be realized over approximately a three-year period. Despite the change in character, the Company continues to classify these assets within prepaid expenses and other current assets, and noncurrent other assets on the condensed consolidated balance sheet based on when the discounts are expected to be realized. During the three and nine months ended September 30, 2013, management utilized $75 and $205, respectively, of the asset purchase credits. During each of the three and nine months ended September 30, 2012, management utilized $76 of the asset purchase credits. The current balance of $531 is included as a component of prepaid expenses and other current assets, and other noncurrent assets in the condensed consolidated balance sheet.

INVESTMENT_IN_HzO

INVESTMENT IN HzO	9 Months Ended
	Sep. 30, 2013
Investment in HzO [Abstract]	'
INVESTMENT IN HzO	'
	(4)	INVESTMENT IN HzO
	HzO, Inc. (“HzO”) is a private company engaged in the development of water-blocking technologies for consumer and industrial applications. The Company accounts for its investment in HzO under the equity method of accounting by recognizing ZAGG’s share of the earnings or losses of HzO in the periods in which they are reported by HzO in its separate financial statements, adjusted for the amortization of the basis difference between the Company’s investment in HzO and the Company’s underlying share in the net assets of HzO.
	For the three months ended September 30, 2013 and 2012, amortization of $50 and $82, respectively, was recorded. For the nine months ended September 30, 2013 and 2012, amortization of $175 and $245, respectively, was recorded. This amortization reduced the basis difference from $1,076 at December 31, 2012 to $901 at September 30, 2013.
	For the three months ended September 30, 2013 and 2012, the Company recorded a loss from investment in HzO of $612 and $545, respectively. For the nine months ended September 30, 2013 and 2012, the Company recorded a loss from investment in HzO of $1,836 and $1,481, respectively. The loss from investment in HzO was recorded as a component of other expense in the condensed consolidated statement of operations in each respective period.
	As of September 30, 2013 and December 31, 2012, the Company held an ownership interest in the equity of HzO of 22.7% and 30.7%, respectively, consisting of 18,361 Series A Preferred Shares. The decrease in the Company’s ownership interest from December 31, 2012 to September 30, 2013, was due to an equity raise by HzO during the second quarter of 2013 when HzO issued 20,978 shares of Series B Preferred Stock to third party investors for net cash of $5,314. Neither ZAGG nor ZAGG executive officers participated in the equity raise.

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
INTANGIBLE ASSETS	'
	(5)  INTANGIBLE ASSETS
	Impairment of Goodwill and Intangible Assets
	For the year ended December 31, 2012, the Company recorded an impairment of goodwill in the amount of $5,441 when it was determined that the carrying value of goodwill exceeded its fair value, which was determined during an impairment analysis performed during the fourth quarter of 2012. In conjunction with the impairment test, the Company considered factors such as the overall decline in the market price of the Company’s stock and decline in market capitalization for a sustained period as indicators for potential goodwill impairment. In determining the amount of impairment within the analysis, management considered both the income approach, utilizing a discounted cash flow analysis, and market approach, which considers what other purchasers and sellers in the market have paid for companies reasonably similar to the reporting unit.
	The goodwill impairment of $5,441 was included as a component of impairment of goodwill and intangibles in the condensed consolidated statement of operations during the fourth quarter of 2012 and reduced the carrying value of goodwill from $6,925 to $1,484 at December 31, 2012. There were no adjustments to goodwill during the three and nine months ended September 30, 2013.
	In addition, during the fourth quarter of 2012, the Company made an important brand strategy adjustment to place greater emphasis on the promotion of its core brands, ZAGG and iFrogz. As a result of this decision, management determined that future cash flows under the EarPollution trademark likely would be less than previously estimated and that the trademark should be considered a definite-lived intangible asset. Management performed an impairment analysis during the fourth quarter of 2012, relying on a discounted cash flow analysis and market approach. At that time, management determined that the carrying amount of the trademark exceeded the fair value and an impairment charge of $5,917 was recorded at December 31, 2012 as a component of the impairment line in the condensed consolidated statement of operations. As the trademark is now considered a definite-lived intangible, the Company commenced amortizing the trademark over an eight-year period on an accelerated basis consistent with the Company’s projected future cash flows from the trademark. Future amortization of this trademark is included in the estimated future amortization table below in this Note.
	At December 31, 2012, the Company also wrote-off $139 in internally developed software acquired in the iFrogz acquisition that was abandoned. The charge was included as a component of the goodwill and impairment line in the condensed consolidated statement of operations at December 31, 2012.
	Definite-lived Intangibles
	Definite-lived intangibles as of September 30, 2013, and December 31, 2012, were as follows:
		As of September 30, 2013
		Gross Carrying Amount		Accumulated Amortization			Write-off of Fully Amortized Intangible			Acquisition of Patent		Net Carrying Amount		Weighted Average Amortization Period
	Customer relationships	$	41,500	$	(15,725	)	$	—		$	—	$	25,775	8.0 years
	Non-compete agreements		4,100		(1,974	)		—			—		2,126	4.8 years
	Other Trademarks		3,500		(1,566	)		—			—		1,934	9.7 years
	EarPollution Trademark		2,383		(415	)		—			—		1,968	8.0 years
	Other		661		(462	)		(61	)		—		138	5.0 years
	Acquired technology		709		(138	)		—			—		571	7.0 years
	Internet address		124		(62	)		—			—		62	10.0 years
	Patents		1,918		(611	)		—			2,777		4,084	12.5 years
	Total amortizable assets	$	54,895	$	(20,953	)	$	(61	)	$	2,777	$	36,658	8.2 years
		As of December 31, 2012
		Gross Carrying Amount		Accumulated Amortization			Write-off			Transfers from Indefinite-life Classification		Net Carrying Amount		Weighted Average Amortization Period
	Customer relationships	$	41,500	$	(10,291	)	$	—		$	—	$	31,209	8.0 years
	Non-compete agreements		4,100		(1,389	)		—			—		2,711	4.8 years
	Other Trademarks		3,500		(1,105	)		—			—		2,395	9.7 years
	EarPollution Trademark		—		—			—			2,383		2,383	8.0 years
	Other		800		(446	)		(139	)		—		215	5.0 years
	Acquired technology		564		(83	)		—			—		481	7.0 years
	Internet address		124		(53	)		—			—		71	10.0 years
	Patents		2,063		(423	)		—			—		1,640	14.0 years
	Total amortizable assets	$	52,651	$	(13,790	)	$	(139	)	$	2,383	$	41,105	8.0 years
	Customer relationships, trademarks, patents, and other intangibles are amortized consistent with their expected future cash flows over their estimated useful life, which results in accelerated amortization.  The remaining definite-lived intangible assets are amortized using the straight line method over their estimated useful life. For the three and nine months ended September 30, 2013, amortization expense was $2,441 and $7,224, respectively. Of the total amortization expense for the three and nine months ended September 30, 2013, $20 and $55, respectively, is classified within cost of goods sold. For the three and nine months ended September 30, 2012, amortization expense was $2,439 and $7,362, respectively. Of the total amortization expense for the three and nine months ended September 30, 2012, $17 and $49, respectively, is classified within cost of goods sold.
	On September 4, 2013, the Company acquired a patent associated with the Amended Asset Purchase Agreement discussed in greater detail in Note 14, Commitments and Contingencies. Under the terms of the Amended Asset Purchase Agreement, the Company agreed to transfer consideration of $500 in cash and 500 shares of ZAGG Inc restricted common stock to acquire the patent, which protects elements of the Company’s invisibleSHIELD product line. The patent was recorded based on the fair value of the consideration transferred on the date of the Amended Asset Purchase Agreement. The components of consideration included the following items:
	Restricted common stock	$	2,275
	Cash consideration		500
	Acquisition costs		2
	Total	$	2,777
	Management valued the restricted common stock utilizing the stock price on September 4, 2013, also taking into consideration the six-month transfer restriction attached to the stock and the Company’s guarantee of the transaction date value of the restricted common stock when the stock becomes free-trading in March 2014. As the guarantee represents a put feature, management valued the put feature utilizing the Black-Scholes model to be $330 and classified that amount as a liability on the date of Amended Asset Purchase Agreement. This liability will be marked to fair value each reporting period until settled with the change in fair value being recorded through the condensed consolidated statement of operations. As of September 30, 2013, the Company recorded a reduction in the fair value of the liability of $34 and a corresponding benefit to other expense in the condensed consolidated statement of operations.
	Estimated future amortization expense is as follows:
	Remaining 2013	$	2,449
	2014		8,647
	2015		7,483
	2016		6,138
	2017 and thereafter		11,941
	Total	$	36,658
	Indefinite-lived Intangibles
	The gross carrying amount of indefinite-lived intangibles as of September 30, 2013 and December 31, 2012 were as follows:
		30-Sep-13		31-Dec-12
	iFrogz Trademark	$	16,800	$	16,800

DEBT_AND_LETTERS_OF_CREDIT

DEBT AND LETTERS OF CREDIT	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
DEBT AND LETTERS OF CREDIT	'
	(6)  DEBT AND LETTERS OF CREDIT
	Wells Fargo Term Loan and Revolving Line of Credit Facility
	On December 7, 2012, the Company and Wells Fargo Bank, National Association (“Wells Fargo”), entered into a two-year, $84,000 credit facility (“Credit Agreement”) consisting of a $24,000 term loan (“Term Loan”) and a $60,000 revolving line of credit (“Line of Credit”), which Line of Credit includes a letter of credit sub-feature that allows the Company to issue standby commercial letters of credit against the Line of Credit, not to exceed at any time an aggregate of $10,000. The Company’s obligations under the Credit Agreement were secured by all or substantially all of the Company’s domestic assets and over 50% of the equity in foreign subsidiaries. As of September 30, 2013 and December 31, 2012, the Company had an outstanding balance of $20,000 and $24,000, respectively, on the Term Loan; an outstanding balance of $0 and $22,173, respectively, on the Line of Credit; and no letters of credit had been issued.
	The Term Loan requires quarterly payments of $2,000 payable on the first day of each quarter commencing on April 1, 2013, and continuing up to and including October 1, 2014. A final installment payment consisting of the remaining unpaid balance is due on December 1, 2014. A mandatory additional principal payment of $500 is required for each fiscal quarter in which total liabilities to tangible net worth (as those terms are defined in the Credit Agreement) exceeds 1.50 to 1.00, commencing with the Company’s fiscal quarter ending December 31, 2012. At September 30, 2013, no mandatory principal payment was required.
	The outstanding principal balance of the Term Loan bears interest (computed on the basis of a 360-day year, actual days elapsed) at a fixed rate per annum determined by Wells Fargo to be the sum of the (1) LIBOR margin (with the initial LIBOR margin being set at 1.25%) and (2) LIBOR in effect on the first day of each Fixed Rate Term (as defined in the Credit Agreement).
	Borrowings and repayments under the Line of Credit may occur from time to time in the Company’s ordinary course of business from December 7, 2012, through December 1, 2014.  Any outstanding borrowings under the Line of Credit mature and are due on December 1, 2014.
	The outstanding principal balance under the Line of Credit bears interest (computed on the basis of a 360-day year, actual days elapsed) at a fluctuating rate per annum determined by Wells Fargo to be the sum of the (1) LIBOR margin (with the initial LIBOR margin being set at 1.25%) and (2) Daily Three Month LIBOR (as defined in the Credit Agreement) in effect from time to time.
	Pursuant to the terms of the Credit Agreement, Wells Fargo adjusts the LIBOR margin used to determine the rate of interest under the Line of Credit on a quarterly basis. The Applicable Libor Margin is calculated based on the Company’s Leverage Ratio (defined in the Credit Agreement as Total Liabilities to Tangible Net Worth) in accordance with the following table:
	Total Liabilities to Tangible Net Worth	Applicable LIBOR Margin
	1.50 or greater	1.75%
	1.00 or greater, but less than 1.50	1.25%
	Less than 1.00	0.75%
	Under the Line of Credit, each such adjustment is effective on the first business day of the Company’s fiscal quarter following the quarter during which Wells Fargo receives and reviews the Company’s most current fiscal quarter-end financial statements in accordance with the requirements established by Wells Fargo for the preparation and delivery thereof.
	In addition, the Company agreed to pay Wells Fargo a quarterly fee based on the average unused amount of the Line of Credit depending on the Company’s Leverage Ratio based on the following table:
	Leverage Ratio	Applicable Unused Commitment Fee (per annum)
	1.50 or greater	0.20%
	1.00 or greater, but less than 1.50	0.15%
	Less than 1.00	0.10%
	For the three and nine months ended September 30, 2013, $22 and $59, respectively, in unused line fees had been incurred and were included as a component of interest expense in the condensed consolidated statement of operations.
	The weighted average interest rate on all outstanding borrowings at September 30, 2013, was 1.63%, and the effective interest rate was 2.31%.
	The Company incurred and capitalized $238 of direct costs related to the issuance of the Term Loan and Line of Credit.  The Company amortizes the deferred loan costs related to the Term Loan under the effective interest rate method and the deferred loan costs related to the Line of Credit on a straight-line basis.  For the three and nine months ended September 30, 2013, the Company amortized $30 and $90, respectively, of these loan costs, which is included as a component of interest expense in the condensed consolidated statement of operations.  The carrying value of deferred loan costs at September 30, 2013 and December 31, 2012, was $140 and $230, respectively, and is included as a component of noncurrent other assets in the condensed consolidated balance sheet.
	The Credit Agreement also contains a number of financial and non-financial debt covenants. At September 30, 2013, the Company was in compliance with all covenants associated with the Credit Agreement.
	Mandatory payments under the Credit Agreement are presented in the following table:
			Mandatory
			Payments
	Remaining 2013		$	2,000
	2014			18,000
	Total		$	20,000
	PNC & Cerberus Term Loan and Revolving Credit Facility
	On June 21, 2011, and in conjunction with the acquisition of iFrogz, the Company entered into a financing agreement (the “Financing Agreement”) led by Cerberus Business Finance, LLC (“Cerberus”) and PNC Bank National Association (“PNC”), which was acting as the administrative bank.  The Financing Agreement consisted of a $45,000 term loan (“Cerberus Term Loan”), a $45,000 revolving credit facility (“Revolving Credit Facility”), and a $5,000 letters of credit facility, which was a subset of the $45,000 Revolving Credit Facility.  The Company’s obligations under the Financing Agreement were secured by all or substantially all of the Company’s assets.  The Cerberus Term Loan would have matured on June 20, 2016, and the Revolving Credit Facility and letters of credit would have matured on June 20, 2014.
	As of September 30, 2012, $41,000 of the Cerberus Term Loan was outstanding after a payment of $4,000 was made in March 2012; $2,612 of the Revolving Credit Facility was outstanding after payments totaling $23,000 were made in March 2012; and no letters of credit were outstanding. These payments were made although no scheduled payments on either the Cerberus Term Loan or Revolving Credit Facility were required prior to maturity.
	At the election of the Company, borrowings under the Financing Agreement bore interest at either the Reference Rate plus an applicable margin or the Eurodollar Rate plus an applicable margin, both as defined in the Financing Agreement.  All borrowings were made under the Reference Rate, which was calculated as the greater of (1) 2.75%, (2) the Federal Funds Effective Rate plus 0.50%, (3) the Eurodollar Rate plus 1.00%, or (4) the rate of interest publicly announced by PNC Financial Service Group, Inc. as its reference rate, base rate, or prime rate.  The applicable margin for the Reference Rate was 4.00%.  At September 30, 2012, the weighted average interest rate on all outstanding borrowings was 7.25%. At September 30, 2012, the effective interest rate was 8.17%.
	Starting July 1, 2011, the Company began paying a commitment fee of 0.375% of the unused portion of the borrowing capacity under the Revolving Credit Facility based on the average principal amount outstanding for the month compared to $45,000. For the three and nine months ended September 30, 2012, the Company incurred $41 and $102, respectively in commitment fees, which is included as a component of interest expense in the condensed consolidated statement of operations.
	The Company incurred and capitalized $2,538 of direct costs related to the issuance of the Cerberus Term Loan and Revolving Credit Facility.  Of the total amount incurred, $1,699 was directly related to the Cerberus Term Loan and $839 was directly related to the Revolving Credit Facility.  As neither debt instrument had a mandatory payment schedule and the entire balance of each is due at maturity, the Company amortized these deferred loan costs on a straight-line basis over the respective terms of the loan:  the Term Loan was being amortized through June 20, 2016, and the Revolving Credit Facility through June 20, 2014.  For the three and nine months ended September 30, 2012, the Company amortized $156 and $464, respectively, of these loan costs.  The amortization of deferred loan costs is included as a component of interest expense in the condensed consolidated statement of operations.  In addition, during the nine months ended September 30, 2012, the Company recorded additional amortization of $132 through interest expense due to the $4.0 million payment on the Cerberus Term Loan prior to maturity.
	On December 7, 2012, the Company paid off the entire outstanding balance on the Cerberus Term Loan and Revolving Credit Facility, and the Financing Agreement with PNC and Cerberus was terminated. As this agreement was terminated, the Company wrote-off the remaining $1,509 balance of deferred loan costs during the fourth quarter of 2012.

STOCKBASED_COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2013
Disclosure of Compensation Related Costs, Share-Based Payments [Abstract]	'
STOCK-BASED COMPENSATION	'
	(7)  STOCK-BASED COMPENSATION
	Common Stock Options – For the three and nine months ended September 30, 2013 and 2012, the Company granted zero stock option awards, though stock options awards were granted in periods prior to December 31, 2011.
	The Company records share-based compensation expense only for options that are expected to vest.  The estimated fair value of the stock options is recognized on a straight-line basis over the requisite service period of the award, which is generally the vesting term of the award. During the three and nine months ended September 30, 2013, the Company recorded equity-based compensation expense related to stock options of $65 and $227, respectively. During the three and nine months ended September 30, 2012, the Company recorded equity-based compensation expense related to stock options of $352 and $853, respectively. Stock-based compensation expense is included as a component of selling, general and administrative expense in the condensed consolidated statement of operations.
	During the third quarter of 2012, the Company incurred an incremental charge of $154 that was the direct result of the Separation and Release of Claims Agreement (“Separation Agreement”) between the Company and Robert G. Pedersen II, the Company’s former chief executive officer. Under the terms of the Separation Agreement, Mr. Pedersen’s 32 unvested stock options continued to vest under the original terms of the option grant. However, because future services to be performed by Mr. Pedersen are not considered substantive under US GAAP, the options were re-measured and the expense associated with these options was accelerated. In addition, the Company incurred a $910 charge during the third quarter of 2012 related to consulting fees due to Mr. Pedersen under the Separation Agreement, which were paid over the one-year term of the Separation Agreement.
	Warrants – For the three and nine months ended September 30, 2013, the Company issued zero warrants. During the three and nine months ended September 30, 2012, the Company issued warrants for investor relations consulting services for zero and 50 common shares, respectively. Warrants granted during the nine months ended September 30, 2012, are exercisable at $9.02 per share, expire five years after issuance, and vested upon issuance.
	The warrant grants were valued using the Black-Scholes option pricing model based on the fair value of the Company’s common stock on the date of grant, expected term equal to the contractual term, expected volatility weighted between the Company’s historical volatility and the average historical volatility of similar entities with publicly traded shares over the expected term, and risk-free rate for the expected term based on the U.S. Treasury yield curve on the grant date. For warrants granted during the nine months ended September 30, 2012, the Company recorded expense of $311.
	For the nine months ended September 30, 2012, the following assumptions were used in determining the fair value of warrants granted:
		Nine Months Ended September 30, 2012
	Expected dividend yield		0	%
	Risk-free interest rate		0.81	%
	Expected term (years)	5.0 years
	Expected volatility		89.5	%
	Restricted Stock – During the three and nine months ended September 30, 2013, the Company granted 55 and 320 shares of restricted stock, respectively. During the three and nine months ended September 30, 2012, the Company granted 20 and 446 shares of restricted stock, respectively. The shares of restricted stock granted during the three and nine months ended September 30, 2013, were estimated to have a weighted-average fair value per share of $4.91 and $7.01, respectively. The shares of restricted stock granted during the three and nine months ended September 30, 2012, were estimated to have a weighted-average fair value per share of $11.08 and $9.84, respectively. The fair value of the restricted stock granted is based on the closing share price of the Company’s common stock on the date of grant.  The shares of restricted stock typically vest annually on a straight-line basis over a vesting period of up to three years, depending on the terms of the individual grant.
	The Company records share-based compensation expense only for shares of restricted stock that are expected to vest.  The estimated fair value of the restricted stock is recognized on a straight-line basis over the requisite service period of the award, which is generally the vesting term of the award. During the three and nine months ended September 30, 2013, the Company recorded equity-based compensation expense related to restricted stock of $800 and $2,934, respectively. During the three and nine months ended September 30, 2012, the Company recorded equity-based compensation expense related to restricted stock of $1,734 and $3,758, respectively. Stock compensation expense is included as a component of selling, general and administrative expense in the condensed consolidated statement of operations.
	During the third quarter of 2012, the Company incurred an incremental charge of $345 that was the direct result of the Separation Agreement between the Company and Robert G. Pedersen II, the Company’s former chief executive officer. In accordance with the terms of the Separation Agreement, Mr. Pedersen’s 127 unvested shares of restricted stock became fully vested on August 17, 2013. However, under US GAAP, the expense associated with this restricted stock was accelerated as it was determined that the service to be performed by Mr. Pedersen was not considered to be substantive.
	During the three and nine months ended September 30, 2012, certain ZAGG employees received a grant of restricted stock and elected to file an Internal Revenue Code Section 83(b) election and thereby elected to receive a net amount of shares in exchange for the Company incurring the tax liability for the grant date fair value of the award. This resulted in the Company recording $59 and $103, respectively, in compensation expense, with the offset being originally recorded to accrued wages and wage related expenses rather than to additional paid-in capital.

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	(8)  INCOME TAXES
	For the three and nine months ended September 30, 2013, the Company’s effective tax rate was 43.3% and 40.0% respectively. For the three and nine months ended September 30, 2012, the Company’s effective tax rate was 36.6% and 37.8% respectively. The Company’s effective tax rate will generally differ from the U.S. Federal Statutory rate of 35%, due to state taxes, permanent items, favorable tax rates associated with certain earnings from the Company’s operations in Ireland, and the Company’s global tax strategy. All earnings at foreign locations are considered to be permanently reinvested for tax purposes.

EARNINGS_PER_SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
EARNINGS PER SHARE	'
	(9)  EARNINGS PER SHARE
	Basic earnings per common share excludes dilution and is computed by dividing net income attributable to stockholders by weighted average number of shares of common stock outstanding during the period.  Diluted earnings per common share reflect the potential dilution that could occur if stock options or other common stock equivalents were exercised or converted into common stock. The dilutive effect of stock options or other common stock equivalents is calculated using the treasury stock method.
	The following is a reconciliation of the numerator and denominator used to calculate basic earnings per share and diluted earnings per share for the three and nine months ended September 30, 2013 and 2012:
		Three months ended
		30-Sep-13		30-Sep-12
	Net income attributable to stockholders	$	3,184	$	3,388
	Weighted average shares outstanding		30,926		30,351
	Dilutive effect of warrants, restricted stock and stock options		540		1,383
	Diluted shares		31,466		31,734
	Earnings per share attributable to stockholders:
	Basic	$	0.1	$	0.11
	Dilutive	$	0.1	$	0.11
		Nine months ended
		30-Sep-13		30-Sep-12
	Net income attributable to stockholders	$	6,834	$	14,311
	Weighted average shares outstanding		30,905		30,202
	Dilutive effect of warrants, restricted stock and stock options		588		1,445
	Diluted shares		31,493		31,647
	Earnings per share attributable to stockholders:
	Basic	$	0.22	$	0.47
	Dilutive	$	0.22	$	0.45
	For the three months ended September 30, 2013 and 2012, warrants, restricted stock, and stock options to acquire 569 and 103 common shares, respectively, were not considered in calculating diluted earnings per share because the warrant or stock option exercise prices or the total expected proceeds under the treasury stock method for the warrants, restricted stock, or stock options was greater than the average market price of common shares during the period and, therefore, the effect would be anti-dilutive.
	For the nine months ended September 30, 2013 and 2012, warrants, restricted stock, and stock options to acquire 651 and 71 common shares, respectively, were not considered in calculating diluted earnings per share because the warrant or stock option exercise prices or the total expected proceeds under the treasury stock method for the warrants, restricted stock, or stock options was greater than the average market price of common shares during the period and, therefore, the effect would be anti-dilutive.

TREASURY_STOCK

TREASURY STOCK	9 Months Ended
	Sep. 30, 2013
Treasury Stock [Abstract]	'
TREASURY STOCK	'
	(10)  TREASURY STOCK
	On December 13, 2012, the Company’s board of directors authorized the repurchase of up to $10,000 of the Company’s outstanding common stock. Under the approved repurchase plan, the share repurchases were to be made from time to time over the twelve-month period following the approval of the plan at the Company’s discretion.  The Company’s board of directors also authorized the Company to enter into a Rule 10b5-1 plan when appropriate.
	During March 2013, the Company entered into a Rule 10b5-1 plan under which 797 shares of ZAGG Inc common stock were purchased in the open market for total cash consideration of $5,999, which includes fees of $21, from March 1, 2013 to March 14, 2013 at a weighted average price per share of $7.50. The consideration paid of $5,999 has been recorded within stockholders’ equity in the condensed consolidated balance sheet.
	No repurchases occurred after March 2013.

NOTE_RECEIVABLE

NOTE RECEIVABLE	9 Months Ended
	Sep. 30, 2013
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]	'
NOTES RECEIVABLE	'
	11)  NOTE RECEIVABLE
	In June 2008, Lorence Harmer became a member of the Company’s board of directors and in December 2009, was appointed as the chairman of the Audit Committee.  Mr. Harmer introduced the Company to a consumer electronics product, which became known as the ZAGGbox.  The ZAGGbox was intended to aggregate digital content such as music, pictures, videos, and movies into a single location so that users could share the content with most other networked media players, including mobile devices.  After investigating the market opportunity for the ZAGGbox, the Company determined in June 2009 that it wished to obtain certain rights for the development and sale of the ZAGGbox in North America.  The Company entered into negotiations with Teleportall, LLC (“Teleportall”), the owner of the technology used in the ZAGGbox, regarding production and distribution of the ZAGGbox.  On June 17, 2009, the Company issued its initial purchase order for ZAGGbox units in the amount of $3,500 and advanced to Teleportall a total of $1,153 representing a $200 non-recurring engineering (NRE) fee and $953 in payment of 30% of the total purchase price for the units ordered by the Company.  Mr. Harmer participated in the negotiations between the Company and Teleportall, and continued to represent the Company throughout 2009 and 2010 concerning the ZAGGbox.  In May 2010, the Company entered into a Distribution and License Agreement with Teleportall, which memorialized Teleportall’s agreement to manufacture and deliver ZAGGboxes to the Company and appointed the Company as the exclusive distributor for the ZAGGbox in North American.  Additionally, in May 2010, the Company entered into an agreement with Harmer Holdings, LLC, an affiliate of Mr. Harmer, under which Harmer Holdings, LLC agreed to repurchase unsold ZAGGboxes under certain circumstances.
	Teleportall proceeded to develop the ZAGGbox and provided periodic progress reports to the Company.  However, Teleportall did not deliver the product in time for the 2009 Christmas selling season.  Subsequently, during the December 1, 2009, meeting of the Board of Directors of the Company, Mr. Harmer disclosed to the other members of the Board that he owned an interest in Teleportall.  After a discussion about his financial interest in Teleportall during that meeting, Mr. Harmer stated he was willing to divest himself of any ownership in Teleportall, and the Board of Directors voted unanimously to accept Mr. Harmer’s proposal that he would do so, and assumed thereafter that Mr. Harmer had completed his divestiture.
	The development of the product continued in 2010 with the expectation that the product would be delivered in time for the 2010 Christmas selling season.  The Company made additional payments for long lead-time parts to Teleportall in the aggregate amount of $2,747.  When it became obvious to the Company that the product would not be ready to market and sell during the 2010 Christmas season, the Company commenced discussions to restructure the Distribution and License Agreement with Teleportall.  During the course of those discussions, the Company learned in January 2011 that Mr. Harmer did not divest himself of any interest in Teleportall following the December 2009 meeting of the Board of Directors of the Company where he agreed to do so, but retained an indirect ownership interest of 25% in Teleportall as well as other entities potentially affiliated with the ZAGGbox.  As a result of the foregoing, the Company entered into an agreement with Teleportall, Mr. Harmer and several entities owned or controlled by Mr. Harmer (the “Harmer Agreement”), dated March 23, 2011, but subject to further negotiations and ratification through April 5, 2011.  Pursuant to the Harmer Agreement, the parties agreed to terminate the Distribution and License Agreement on the following terms:
	·	Mr. Harmer, Teleportall, and certain of their affiliates delivered a promissory note (the “Note”) dated March 23, 2011, to the Company in the original principal amount of $4,126 which accrues interest at the rate of LIBOR plus 4% per annum (adjusted quarterly) payable as follows: (i) interest only payments (a) on September 23, 2011, and (b) thereafter on or before the last day of each calendar quarter, (ii) 50% of the net profits of each ZAGGbox sale by Teleportall and its affiliates to be applied, first, to accrued interest and, second, to the principal balance of the Note, and (iii) the unpaid balance of principal and interest due in full on March 23, 2013. The principal amount of the Note is equal to the aggregate amount of the payments made by the Company to Teleportall plus the internal cost of the ZAGGbox project incurred by the Company.  The Note is secured by certain real property, interests in entities that own real property and restricted and free-trading securities.
	·	Teleportall and the Company entered into a License Agreement on March 23, 2011 under which the Company licensed to Teleportall the use of certain ZAGG names and trademarks to sell and distribute the ZAGGbox product.  Teleportall will pay ZAGG a 10% royalty on net sales of ZAGGboxes per calendar quarter as a license fee.
	·	Teleportall and ZAGG entered into a non-exclusive, two year Commission Agreement on March 23, 2011, under which Teleportall could make introductions of many ZAGG products in all countries where ZAGG did not then have exclusive dealing agreements in respect of the marketing, distribution or sale of its products.  The Commission Agreement provided that (a) it would automatically terminate concurrent with any uncured default under the Note, and (b) the term could be extended for an additional time period on reasonable terms if Teleportall’s introductions during the initial two-year term resulted in the purchase of no less than $25,000 of ZAGG products during the initial term.  Payment terms of the Commission Agreement are as follows:
	·	10.0% commission payments on orders received by the Company from retailers and distributors first introduced to the Company by Teleportall during the first 60 days after the introduction is made (the “Load-in Period”) to be split 50/50 between cash to Teleportall and principal payments on the Note. However, all commission payments will be paid to ZAGG if Teleportall is in breach of the terms of the Note or any other agreements between the parties;
	·	3.0% commission on all orders within the first 24 months after the Load-in Period, and 2.0% thereafter, from retailers and distributors first introduced to the Company as described under the terms set forth in the preceding bullet point.  The 3.0% and 2.0% commissions will be split 50/50 between cash to Teleportall and principal payments on the Note; and
	·	3.0% commission on all orders generated in countries where Teleportall is paid commission under the terms of the preceding two bullet points (excluding the United States), regardless of Teleportall’s involvement in ZAGG’s receipt of the order until the first to occur of (i) payment in full of the Note, (ii) termination of the Commission Agreement or (iii) 24 months after the applicable Load-in Period.
	No revenue has been recognized from Teleportall.
	As part of the Harmer Agreement, the Company modified a previously granted stock option award to Mr. Harmer, which resulted in a charge of $1,560 that was recorded in the second quarter of 2011.  The charge was recorded in the second quarter of 2011 due to further negotiations and ratification on April 5, 2011.  The further negotiations concerned the restricted legend placed on 80 shares of stock subject to repayment of the Note.
	The Note was originally accounted for under the cost recovery method and was originally included in the condensed consolidated balance sheet at $3,900 which was the value of the ZAGGbox inventory advances.  The original face value of the Note of $4,126 was for reimbursement of the inventory advances and other costs associated with the ZAGGbox and approximated fair value at March 23, 2011, as the variable interest rate on the Note approximated market rates.
	On September 20, 2011, and prior to the due date of the first interest-only payment due on the Note, Mr. Harmer and two of his affiliates, Harmer Holdings, LLC, (“Holdings”) and Teleportall, filed a lawsuit in Utah state court against the Company, Robert G. Pedersen, II (ZAGG’s now-former CEO), Brandon T. O’Brien (ZAGG’s CFO) and KPMG LLP (ZAGG’s independent registered public accounting firm).  KPMG was subsequently dismissed from the lawsuit.  In their lawsuit, the plaintiffs allege that the defendants defamed Mr. Harmer, breached the Harmer Agreement and interfered with other rights of the plaintiffs. The Company has responded to the plaintiffs’ claims, denying all of the material allegations made by the plaintiffs.  The Company believes the plaintiffs’ claims to be without merit and intends to vigorously defend against them.
	Subsequently, Mr. Harmer failed to make the required interest-only payment to the Company due on September 23, 2011. Mr. Harmer failed to cure the default and ZAGG commenced foreclosure on the collateral securing the loan, which consists of real property, interests in entities that own real property, and restricted and free-trading securities, which included 45 shares of ZAGG common stock. In addition to the collateral, Mr. Harmer had also agreed that he would not sell 80 shares of ZAGG common stock until two months after the Note was paid in full.  Given the Note is full recourse, and the shares have a restrictive legend associated with repayment of the Note, the Company believes it can recover the 80 shares.
	Following Mr. Harmer’s default on the loan, management determined that it was probable that the Company would be unable to collect all amounts due from Mr. Harmer according to the terms of the Note. As the Note became collateral-dependent upon Mr. Harmer’s default, management engaged various third-party certified valuation specialists to assist management in its determination of the fair value of the collateral and whether it is sufficient to recover the Note balance. As of September 30, 2013, management determined that the estimated fair value of the underlying collateral was between $1,347 and $1,483. As management has not been able to ascertain whether Mr. Harmer owns 50% or 100% of Holdings, management used the low end of the above range ($1,347) and compared it to the carrying amount of the Note of $1,149.  The remaining Note balance of $1,149 appears to be collectable given management’s best estimate of the cash recovery on the collateral securing the Note (fair value, less cost to sell) of $1,347. Additionally, the Company has classified $360 of the Note as an offset to equity, representing the collateral secured by ZAGG common stock, which management has taken steps to recover to repay the Note, as noted below. If a decrease in the amount of the Note classified as an offset to equity occurs as a result of a decrease in the stock price, the Company reclassifies the difference back to the Note to the extent that there is sufficient underlying collateral in excess of the book value.  During the three and nine months ended September 30, 2013, the Company reclassified $138 and $206 from equity to the Note to reflect the decrease in the Company’s stock price. Ultimately, any recovery in excess of the carrying value of the Note will be recognized when realized.
	The Company determined the fair values of the collateral of the Note, which required significant estimates and assumptions. Management determined the value of the 80 shares of ZAGG common stock held by Mr. Harmer based on quoted market prices. The real estate holdings were valued primarily based on the sales comparison approach as sales of comparable properties were utilized. The investments in real estate companies were valued utilizing comparable market sales, a discounted cash flow analysis, and other valuation methodologies management deemed to be appropriate.
	Since the Note became collateral dependent in October 2011, management has (1) foreclosed and sold 45 shares of ZAGG common stock for $496 (December 2011); (2) foreclosed on real property valued at $250 (January 2012); and (3) foreclosed on stock and warrants in a private company of $516 (May 2012). These foreclosures were recorded as a reduction to the Note in the period in which the foreclosure occurred. Management continues to actively pursue the foreclosure of all remaining collateral.
	At September 30, 2013, the total unpaid principle balance, including accrued interest, late fees and costs incurred in collection, totaled $4,077.

FAIR_VALUE_MEASURES

FAIR VALUE MEASURES	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
FAIR VALUE MEASURES	'
	(12)   FAIR VALUE MEASURES
	Fair Value of Financial Instruments
	At September 30, 2013, and December 31, 2012, the Company’s financial instruments included cash and cash equivalents, accounts receivable, accounts payable, a note receivable, a line of credit, and a term loan. The carrying amounts of cash and cash equivalents, accounts receivable and accounts payable approximates fair value due to the short-term maturities of these financial instruments.  The carrying value of the debt balances approximate fair value because the variable interest rates reflect current market rates.
	In addition, as discussed in Note 11, management will record an impairment on the note receivable if the fair value of the underlying collateral is less than the carrying amount.  Management determined the fair value of assets that collateralize the note receivable, which includes real property, interests in entities that own real property, and 80 shares of the Company’s stock that carry a restrictive legend until two months after the note receivable is paid in full.  Management determined that the fair value of the collateral exceeded the carrying value of the note receivable at September 30, 2013.
	Fair Value Measurements
	The Company measures at fair value certain financial and non-financial assets by using a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, essentially an exit price, based on the highest and best use of the asset or liability. The levels of the fair value hierarchy are:
	Level 1 — Quoted market prices in active markets for identical assets or liabilities;
	Level 2 — Significant other observable inputs (e.g., quoted prices for similar items in active markets, quoted prices for identical or similar items in markets that are not active, inputs other than quoted prices that are observable such as interest rate and yield curves, and market-corroborated inputs); and
	Level 3 — Unobservable inputs in which there is little or no market data, which require the reporting unit to develop its own assumptions.
	At September 30, 2013, and December 31, 2012, the following assets and liabilities were measured at fair value on a recurring basis using the level of inputs shown:
				Fair Value Measurements Using:
		30-Sep-13		Level 1 Inputs		Level 2 Inputs		Level 3 Inputs
	Money market funds included in cash equivalents	$	85	$	85		—		—
				Fair Value Measurements Using:
		31-Dec-12		Level 1 Inputs		Level 2 Inputs		Level 3 Inputs
	Money market funds included in cash equivalents	$	452	$	452		—		—
	Non-Recurring Fair Value Measurements
	The Company also measures the fair value of certain assets on a non-recurring basis, generally quarterly, annually or when events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. These assets include goodwill, intangible assets, property and equipment, asset purchase credits, and collateral securing the note receivable.
	There were no assets held at September 30, 2013, measured at fair value on a non-recurring basis that resulted in a change in carrying value during the period.
	The following table presents assets held as of December 31, 2012, measured at fair value on a non-recurring basis using the level of inputs shown at the time of impairment.
				Fair Value Measurements Using:
		31-Dec-12		Level 1 Inputs		Level 2 Inputs		Level 3 Inputs
	Goodwill	$	1,484		—		—	$	1,484
	EarPollution trademark	$	2,383		—		—	$	2,383
	As discussed in Note 5, at December 31, 2012, management performed an impairment analysis over each asset and ultimately recorded a $5,441 goodwill impairment and an impairment of $5,917 on the EarPollution trademark. Thus, the balances in the table reflect the fair value at December 31, 2012.The fair value of goodwill and the EarPollution trademark were determined using various valuation methods, including the income and market approaches. Under the income approach, the estimate of the present value of expected future cash flows was based on discount rates which incorporate a risk premium to take into account the risks inherent in those expected cash flows. The expected cash flows were estimated using available historical operating data projected into the future based on the Company’s current expectations.  Various market approaches were utilized to determine appropriate royalty rates applicable to the valuation of the EarPollution trademark, to determine appropriate comparable company market multiples to estimate the value of the iFrogz reporting unit, and to estimate the overall value of the consolidated entity. The fair value for these assets was updated at September 30, 2013, noting no further impairment.

CONCENTRATIONS

CONCENTRATIONS	9 Months Ended
	Sep. 30, 2013
Risks and Uncertainties [Abstract]	'
CONCENTRATIONS	'
	(13)  CONCENTRATIONS
	Concentration of credit risk
	Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of cash and accounts receivable.  The Company places its cash with high-credit-quality financial institutions.  The Company maintains its cash in bank deposit accounts, which, at times, exceed federally insured limits. The Company has not experienced any losses in such accounts through September 30, 2013.
	At September 30, 2013, approximately 60% of the balance of accounts receivable was due from two customers, each with a balance greater than 10% of the total accounts receivable balance. No other customer account balances were more that 10% of accounts receivable. At December 31, 2012, approximately 56% of the balance of accounts receivable was due from one customer. No other customer account balances were more that 10% of accounts receivable.  If one or more of the Company’s significant customers were to become insolvent or were otherwise unable to pay for the products provided, it would have a material adverse effect on the Company’s financial condition and results of operations.
	Concentration of supplier
	The Company purchases its raw materials related to the invisibleSHIELD product line primarily from one source.   Management is aware of similar raw materials that would be available from other sources if required and has current plans to immediately engage such resources if necessary.  However, a change in supplier could cause a delay in manufacturing and a possible loss of sales, which could adversely affect operating results.
	In addition, the Company purchases all inventory from Asia through one third party sourcing company.  Management is aware of other manufacturing sources that it could utilize if there was a disruption in the operations of the third party sourcing Company.  However, a change in the sourcing Company could cause a delay in manufacturing and a possible loss of sales, which could adversely affect operating results.
	Concentration of sales
	For the three months ended September 30, 2013, two customers individually accounted for over 10% of the quarterly revenues at 26% and 14%.  No other customer account balances were more that 10% of sales.  For the three months ended September 30, 2012, two customers individually accounted for over 10% of quarterly revenues at 33% and 10%.  No other customer account balances were more that 10% of sales. If the Company loses one or more of the Company’s significant customers, it would have a material adverse effect on the Company’s financial condition and results of operations.
	The percentage of sales by geographic region for the three months ended September 30, 2013 and 2012, was approximately:
		Three months ended September 30, 2013			Three months ended September 30, 2012
	United States		88	%		91	%
	Europe		7	%		7	%
	Other		5	%		2	%
	For the nine months ended September 30, 2013, two customers individually accounted for over 10% of the quarterly revenues at 26% and 16%.  No other customer account balances were more that 10% of sales.  For the nine months ended September 30, 2012, two customers individually accounted for over 10% of the quarterly revenues at 31% and 10%. No other customer account balances were more that 10% of sales. If the Company loses one or more of the Company’s significant customers, it would have a material adverse effect on the Company’s financial condition and results of operations.
	The percentage of sales by geographic region for the nine months ended September 30, 2013 and 2012, was approximately:
		Nine months ended September 30, 2013			Nine months ended September 30, 2012
	United States		90	%		89	%
	Europe		5	%		6	%
	Other		5	%		5	%

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	(14)  COMMITMENTS AND CONTINGENCIES
	Operating leases
	The Company leases office and warehouse space, office equipment, and mall cart locations under operating leases that expire through 2017.  Future minimum rental payments required under the operating leases at September 30, 2013 are as follows:
	Remaining 2013		$	305
	2014			953
	2015			661
	2016			617
	2017 and thereafter			302
	Total		$	2,838
	For the three and nine months ended September 30, 2013, rent expense was $327 and $1,163, respectively.  For the three and nine months ended September 30, 2012, rent expense was $493 and $1,335, respectively. Rent expense is recognized on a basis which approximates straight line over the lease term.
	Commercial Litigation
	Ricks v. Scott Huskinson et al., Third Judicial District Court, Salt Lake County, State of Utah, Civil No. 120907697.  On November 15, 2012, Craig Ricks (“Ricks”) filed a lawsuit in Utah state court against the Company, its wholly owned subsidiary iFrogz, Inc., and others.  Ricks subsequently abandoned his claims.  On May 20, 2013, the court entered an order confirming the dismissal, with prejudice, of all claims asserted in the lawsuit.
	Lorence A. Harmer, et al v ZAGG Inc et al, Third Judicial District Court, Salt Lake County, State of Utah, Civil No. 110917687. On September 20, 2011, Lorence A. Harmer, a former director of ZAGG and two of his affiliates, Harmer Holdings, LLC, and Teleportal, LLC, filed a lawsuit in Utah state court against the Company, Robert G. Pedersen II (“Pedersen”), Brandon T. O’Brien (“O’Brien”) and KPMG LLP. KPMG has subsequently been dismissed from the lawsuit. This case is discussed in greater detail in Note 11, Note Receivable. In their lawsuit, the plaintiffs allege that the defendants defamed Mr. Harmer, breached a Settlement Agreement and other agreements between the plaintiffs and the Company, and interfered with other rights of the plaintiffs.  The Company has denied all of the material allegations made by the plaintiffs.  On October 29, 2012, the Company filed a Counterclaim and Third-Party Complaint against Harmer, Holdings, Teleportall and third-party Global Industrial Services Limited asserting claims for breach of contract, deficiency, indemnity and attorneys’ fees, breach of the implied covenant of good faith and fair dealing, quasi contract, unjust enrichment, quantum meruit and declaratory judgment.  On June 10, 2013, the court dismissed the plaintiffs’ claims for defamation, negligence, tortious interference, and interference with prospective economic relations and all claims against Pedersen and O’Brien.  The Company believes the plaintiffs’ remaining claims of breach of contract, breach of the covenant of good faith and fair dealing, and declaratory relief to be without merit and intends to continue to vigorously defend against them.  The plaintiffs have not yet made a specific damages claim.
	ZAGG Inc v. Joseph Ramelli, Third Judicial District Court, Salt Lake County, State of Utah, Civil No. 120903188.  On May 10, 2012, ZAGG filed a lawsuit in Utah State Court against Joseph Ramelli (“Ramelli”).  The complaint alleged causes of action for defamation and false light, based on Ramelli’s authoring and causing to be published articles relating to ZAGG that contain false and defamatory statements.  On October 17, 2013, ZAGG and Ramelli entered into a settlement agreement of ZAGG’s claims in the litigation.  In the settlement agreement, Ramelli covenanted to never again make any comments whatsoever about ZAGG, or any person, entity, product or practice affiliated with ZAGG, and Ramelli provided a confession of judgment that can be enforced by ZAGG should Ramelli fail to perform any of his covenants under the agreement.  Also, ZAGG and Ramelli exchanged mutual general releases.  On October 22, 2013, the court entered an order dismissing the litigation.
	Patent/Trademark Litigation
	ZAGG Intellectual Property Holding Co. Inc. v. NLU Products et al, U.S. District Court, District of Utah, 2:11-cv-00517.  The Company is the plaintiff in patent infringement litigation pending in Utah that seeks to enforce rights under United States Patent No. 7,957,524. The defendants in this case have raised defenses and, in some cases, asserted counterclaims against the Company, that seek declarations of unenforceability or non-infringement of the patent. These counterclaims do not assert any claims for affirmative relief, including claims for damages, against the Company, apart from a request for an award of costs and attorney’s fees to the prevailing party. Several of the defendants have settled with the Company. Litigation of this action has been stayed pending a reexamination of United States Patent No. 7,957,524 by the United States Patent and Trademark Office.  This reexamination has led to the amendments to the claims of the patent, and the United States Patent and Trademark Office is expected to issue a Reexamination Certificate soon.  In the opinion of management, the ultimate disposition of these patent infringement claims, including disposition of the counterclaims, will not have a material adverse effect on the Company’s consolidated financial position, results of operations, or liquidity.
	ZAGG v. Trekstor, Regional Court, Dusseldorf, Germany. The Company brought suit in Dusseldorf, Germany against Trekstor for infringement of ZAGG design registrations for ZAGGmate keyboard case.  The Company also brought claims for unfair competition.  After the Company completed briefing of its claims against TrekStor and presented its case at oral argument, TrekStor filed a separate proceeding alleging that it is the owner of the ZAGGmate keyboard case design.  This action was then stayed pending the resolution of TrekStor’s case against the Company.  On July 23, 2013, Trekstor’s claims were dismissed and the Company was awarded its costs in that action.  With this decision, the stay on this action should be lifted and the court should proceed to issue a decision regarding the Company’s claims.
	Fuhu Inc. et al v. ZAGG Inc et al, Central District of California, CV 13-06317 PA (SHx).  The Company is a defendant in a pending lawsuit alleging trademark infringement, false designation of origin, trademark dilution, and copyright infringement based on the Company’s identification of the plaintiff’s product on packaging for an accessory designed for the plaintiff’s product.  The complaint was filed on August 28, 2013.  This litigation is in its earliest stages.  The Company has not yet answered or otherwise responded to the complaint but intends to vigorously defend itself against these claims.
	Patent Acquisition
	On August 31, 2010, Andrew Mason (“Mason”) filed a complaint against the Company claiming infringement of United States Patent Nos. 7,389,869 and 7,784,610 as a result of the Company’s invisibleSHIELD installation kits. On November 9, 2010, the Company, Mason and his company, eShields LLC (“eShields”) entered into an Asset Purchase Agreement (“Purchase Agreement”) under which a wholly owned subsidiary of the Company, ZAGG Intellectual Property Holding Company, Inc. (“ZAGG IP”), acquired all of the rights of Mason in (i) the patents which were the subject of the litigation (United States Patent Nos. 7,389,869 and 7,784,610) (the “Patents”), (ii) the patent application filed on August 13, 2010 (the “CIP Application”) and (iii) rights to sue for infringement of the Patents.
	In consideration for the conveyance of Mason’s assets described above, the Company paid or conveyed to Mason the following:
	(a)	a first payment of $200 by November 11, 2010, and a second payment of $150 after December 31, 2010;
	(b)	five-year warrants (the “Warrant”) to purchase 750 shares of the Company’s restricted common stock at an exercise price equal to $8.53; provided that 500 of the Warrants are exercisable only upon the issuance of a patent from the CIP Application with at least one claim that satisfies the Claim Conditions (as defined below);
	(c)	70 shares of the Company’s restricted common stock; and
	(d)	a fully paid-up, perpetual, non-exclusive license (granted to eShields), with limited rights to transfer or sublicense, for the Patents,  and CIP Application, and any related patent applications.
	The Company also dismissed its claims asserted against Mason and eShields, and agreed to make additional payments to Mason if the United States Patent and Trademark Office (“USPTO”) issued a U.S. patent on the CIP Application that included at least a claim (i) with no limitations in addition to those in the original version of claim 1 of the CIP Application, (ii) that lacked any limitations regarding a solution, (iii) that lacked any requirement that any of the elements be “secured” within a package and (iv) any other specific structural or functional limitations on the package, other than a functional language, if required by the USPTO, that the package is configured to hold the other physical elements of the claimed package (the “Claim Conditions”). If the Claim Conditions were met, 500 of the Warrants would be immediately exercisable and the Company would also be required to:
	(a)	pay Mason the sum of $500; and
	(b)	issue to Mason 430 shares of the Company’s restricted common stock.
	If the Claim Conditions were not met, the Company would have no obligation to make the payment or issue the shares described in the preceding paragraph and Mason would not be able to exercise 500 of the Warrants (the “Contingent Obligations”).
	On June 25, 2013, the USPTO allowed the CIP Application, which enables a patent to be issued upon payment of the issue fee. The Company informed Mason and eShields that it did not originally believe that the allowed claims of the CIP Application met the Claim Conditions. However, on September 4, 2013, the Company, Mason and eShields agreed to amend the original Purchase Agreement (the “Amended Purchase Agreement”) for the revised patent. The Amended Purchase Agreement provides that if the USPTO issues a U.S. patent consistent with the terms of the revised Claim Conditions, the Company would:
	(a)	pay Mason the sum of $500; and
	(b)	issue a certificate to Mason for 500 shares of the Company’s restricted common stock.
	(c)	cause that the 500 Warrants previously issued but exercisable only upon the issuance of a patent from the CIP Application with at least one claim that satisfies the Claim Condition cannot be exercised at any time in the future.
	The Company paid the issue fee during September 2013 and made the requisite payments to Mason and eShields pursuant to the terms of the Amended Purchase Agreement. Accounting for the patent acquisition is further discussed in Note 5, Intangible Assets.
	Class Action Lawsuits
	James H. Apple, et al. v. ZAGG Inc, et al., U.S. District Court, District of Utah, 2:12-cv-00852; Ryan Draayer, et al. v. Zagg Inc, et al., U.S. District Court, District of Utah, 2:12-cv-00859.  On September 6 and 10, 2012, two putative class action lawsuits were filed by purported Company shareholders against the Company, Randall Hales, Brandon O’Brien, and Cheryl Larabee, as well as Robert G. Pedersen II, the Company’s former Chairman and CEO, and Edward Ekstrom and Shuichiro Ueyama, former members of the Company’s Board of Directors.  These lawsuits were subsequently amended by a complaint filed on May 6, 2013.  The plaintiffs seek certification of a class of purchasers of the Company’s stock between October 15, 2010 and August 17, 2012.  The plaintiffs claim that as a result of Mr. Pedersen's alleged December 2011 margin account sales, the defendants initiated a succession plan to replace Mr. Pedersen as the Company’s CEO with Mr. Hales, but failed to disclose either the succession plan or Mr. Pedersen's margin account sales, in violation of Sections 10(b), 14(a), and 20(a), and SEC Rules 10b-5 and 14a-9, under the Securities Exchange Act of 1934 (the “Exchange Act”).  On March 7, 2013, the U.S. District Court for the District of Utah consolidated the Apple and Draayer actions and assigned the caption In re: Zagg, Inc. Securities Litigation, and on May 6, 2013, plaintiffs filed a consolidated complaint. On July 5, 2013, the defendants moved to dismiss the consolidated complaint.  The Company intends to vigorously defend against the lawsuit.
	Arthur Morganstern v. Robert G. Pedersen II et al., Third Judicial District Court, Salt Lake County, State of Utah, Civil No. 120908452; Albert Pikk v. Robert G. Pedersen II et al., U.S. District Court, District of Utah, Case No. 2:12-cv-1188; Rosenberg v. Robert G. Pedersen II et al., U.S. District Court, District of Utah, Case No. 2:12-cv-1216.  On December 14, 2012, the first of three shareholder derivative complaints were filed against several of the Company’s current and former officers and directors.  These complaints make allegations similar to those presented in the consolidated class action lawsuits, but they also assert various state law causes of action, including claims for breach of fiduciary duty, waste of corporate assets, unjust enrichment, and insider trading.  Each of these derivative complaints seek unspecified damages on behalf of the Company, which is named solely as a nominal defendant against whom no recovery is sought.  On February 26, 2013, the U.S. District Court for the District of Utah consolidated the Pikk and Rosenberg actions and assigned the caption In re ZAGG Inc. Shareholder Derivative Litigation, and on June 5, 2013, plaintiffs filed a consolidated complaint.  The Company has not yet responded to these complaints.
	In the fourth quarter of 2012, the Company received requests to provide documentation and information to the staff of the SEC in connection with a non-public investigation being conducted by the SEC’s Salt Lake City office.  The Company believes the investigation includes a review of the facts and circumstances surrounding some of the same issues raised by the plaintiffs in the above lawsuits; specifically, whether the Company failed to disclose Mr. Pedersen's margin account sales or the alleged existence of a plan to have Mr. Hales succeed Mr. Pedersen as the Company’s CEO.  The Company responded to these requests and is cooperating fully with the staff.  The Company has chosen to disclose this non-public investigation due to the highly public nature of the lawsuits described above, which the Company intends to defend vigorously.
	The Company is not a party to any other litigation or other claims at this time. While the Company currently believes that the amount of any ultimate potential loss for known matters would not be material to the Company’s financial condition, the outcome of these actions is inherently difficult to predict. In the event of an adverse outcome, the ultimate potential loss could have a material adverse effect on the Company’s financial condition or results of operations in a particular period.
	The Company establishes liabilities when a particular contingency is probable and estimable. The Company has not accrued for any loss at September 30, 2013 in the condensed consolidated financial statements as the Company does not consider a loss to be probable nor estimable. The Company has contingencies which are reasonably possible; however, the reasonably possible exposure to losses cannot currently be estimated.

SEGMENT_REPORTING

SEGMENT REPORTING	9 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]	'
SEGMENT REPORTING	'
	(15)   SEGMENT REPORTING
	As of December 31, 2012, the Company reported financial information on the following three reportable segments:  ZAGG, iFrogz, and HzO. During the first quarter of 2013, management consolidated a number of ZAGG/iFrogz processes and functions, which resulted in the announcement of the closure of the iFrogz office in Logan, Utah and the lay-off of a number of iFrogz employees during the first quarter of 2013. Ultimately, it was decided that the two offices would be consolidated and that the marketing, product development, product management, customer service, sales, accounting, and IT teams that had previously operated independently, would now be combined.
	In addition, as the Company has continued to evolve as a mobile device accessories company, financial information reviewed and evaluated by the chief operating decision maker is at the consolidated company level, including budget and sales reviews.  Further, due to the decrease in size and significance of the HzO investment, management determined it to be a corporate asset rather than a separate operating segment.
	Ultimately, management concludes that the Company should be considered a single reportable segment.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	(16)  SUBSEQUENT EVENTS
	In October 2013, HzO and certain current and new HzO investors (the “HzO Investors”) closed on the second and third tranches of the Series B Preferred Extension Stock Purchase Agreement (the “Agreement”). Under the terms of the Agreement, HzO issued 12,288 shares of Series B Preferred Stock to the HzO Investors for net cash of $3,113. Neither ZAGG nor ZAGG executives participated in this equity raise. Prior to this transaction, ZAGG held an ownership interest of 22.7% of the then outstanding shares of HzO. Following this transaction, ZAGG holds an ownership interest of 19.7% of the outstanding shares of HzO and the investment will be accounted for as a cost method investment.

INVENTORIES_Tables

INVENTORIES (Tables)	9 Months Ended
	Sep. 30, 2013
Inventory Disclosure [Abstract]	'
Schedule of summary of inventories	'
		30-Sep-13		31-Dec-12
	Finished goods	$	47,840	$	34,690
	Raw materials		2,874		5,298
	Total inventory	$	50,714	$	39,988

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Schedule of definite-lived intangibles	'
		As of September 30, 2013
		Gross Carrying Amount		Accumulated Amortization			Write-off of Fully Amortized Intangible			Acquisition of Patent		Net Carrying Amount		Weighted Average Amortization Period
	Customer relationships	$	41,500	$	(15,725	)	$	—		$	—	$	25,775	8.0 years
	Non-compete agreements		4,100		(1,974	)		—			—		2,126	4.8 years
	Other Trademarks		3,500		(1,566	)		—			—		1,934	9.7 years
	EarPollution Trademark		2,383		(415	)		—			—		1,968	8.0 years
	Other		661		(462	)		(61	)		—		138	5.0 years
	Acquired technology		709		(138	)		—			—		571	7.0 years
	Internet address		124		(62	)		—			—		62	10.0 years
	Patents		1,918		(611	)		—			2,777		4,084	12.5 years
	Total amortizable assets	$	54,895	$	(20,953	)	$	(61	)	$	2,777	$	36,658	8.2 years
		As of December 31, 2012
		Gross Carrying Amount		Accumulated Amortization			Write-off			Transfers from Indefinite-life Classification		Net Carrying Amount		Weighted Average Amortization Period
	Customer relationships	$	41,500	$	(10,291	)	$	—		$	—	$	31,209	8.0 years
	Non-compete agreements		4,100		(1,389	)		—			—		2,711	4.8 years
	Other Trademarks		3,500		(1,105	)		—			—		2,395	9.7 years
	EarPollution Trademark		—		—			—			2,383		2,383	8.0 years
	Other		800		(446	)		(139	)		—		215	5.0 years
	Acquired technology		564		(83	)		—			—		481	7.0 years
	Internet address		124		(53	)		—			—		71	10.0 years
	Patents		2,063		(423	)		—			—		1,640	14.0 years
	Total amortizable assets	$	52,651	$	(13,790	)	$	(139	)	$	2,383	$	41,105	8.0 years
Schedule of fair value consideration transferred date of amended asset purchase agreement	'
	Restricted common stock	$	2,275
	Cash consideration		500
	Acquisition costs		2
	Total	$	2,777
Schedule of estimated future amortization expense	'
	Remaining 2013	$	2,449
	2014		8,647
	2015		7,483
	2016		6,138
	2017 and thereafter		11,941
	Total	$	36,658
Schedule of indefinite-lived intangibles	'
		30-Sep-13		31-Dec-12
	iFrogz Trademark	$	16,800	$	16,800

DEBT_AND_LETTERS_OF_CREDIT_Tab

DEBT AND LETTERS OF CREDIT (Tables)	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Schedule of total liabilities to tangible net worth ratio	'
	Total Liabilities to Tangible Net Worth	Applicable LIBOR Margin
	1.50 or greater	1.75%
	1.00 or greater, but less than 1.50	1.25%
	Less than 1.00	0.75%
Schedule of line of credit depending on leverage ratio	'
	Leverage Ratio	Applicable Unused Commitment Fee (per annum)
	1.50 or greater	0.20%
	1.00 or greater, but less than 1.50	0.15%
	Less than 1.00	0.10%
Schedule of mandatory payments under the financing agreement	'
			Mandatory
			Payments
	Remaining 2013		$	2,000
	2014			18,000
	Total		$	20,000

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2013
Disclosure of Compensation Related Costs, Share-Based Payments [Abstract]	'
Schedule of stock option assumptions used in determining the fair value of option granted	'
		Nine Months Ended September 30, 2012
	Expected dividend yield		0	%
	Risk-free interest rate		0.81	%
	Expected term (years)	5.0 years
	Expected volatility		89.5	%

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Schedule of reconciliation of the numerator and denominator used to calculate basic earnings per share and diluted earnings per share	'
		Three months ended
		30-Sep-13		30-Sep-12
	Net income attributable to stockholders	$	3,184	$	3,388
	Weighted average shares outstanding		30,926		30,351
	Dilutive effect of warrants, restricted stock and stock options		540		1,383
	Diluted shares		31,466		31,734
	Earnings per share attributable to stockholders:
	Basic	$	0.1	$	0.11
	Dilutive	$	0.1	$	0.11
		Nine months ended
		30-Sep-13		30-Sep-12
	Net income attributable to stockholders	$	6,834	$	14,311
	Weighted average shares outstanding		30,905		30,202
	Dilutive effect of warrants, restricted stock and stock options		588		1,445
	Diluted shares		31,493		31,647
	Earnings per share attributable to stockholders:
	Basic	$	0.22	$	0.47
	Dilutive	$	0.22	$	0.45

FAIR_VALUE_MEASURES_Tables

FAIR VALUE MEASURES (Tables)	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Schedule of assets and liabilities measured at fair value on a recurring basis	'
				Fair Value Measurements Using:
		30-Sep-13		Level 1 Inputs		Level 2 Inputs		Level 3 Inputs
	Money market funds included in cash equivalents	$	85	$	85		—		—
				Fair Value Measurements Using:
		31-Dec-12		Level 1 Inputs		Level 2 Inputs		Level 3 Inputs
	Money market funds included in cash equivalents	$	452	$	452		—		—
Schedule of assets measured at fair value on a non-recurring basis	'
				Fair Value Measurements Using:
		31-Dec-12		Level 1 Inputs		Level 2 Inputs		Level 3 Inputs
	Goodwill	$	1,484		—		—	$	1,484
	EarPollution trademark	$	2,383		—		—	$	2,383

CONCENTRATIONS_Tables

CONCENTRATIONS (Tables)	9 Months Ended
	Sep. 30, 2013
Risks and Uncertainties [Abstract]	'
Schedule of percentage of sales by geographic region	'
		Three months ended September 30, 2013			Three months ended September 30, 2012
	United States		88	%		91	%
	Europe		7	%		7	%
	Other		5	%		2	%
		Nine months ended September 30, 2013			Nine months ended September 30, 2012
	United States		90	%		89	%
	Europe		5	%		6	%
	Other		5	%		5	%

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of operating leases	'
	Remaining 2013	$	305
	2014		953
	2015		661
	2016		617
	2017 and thereafter		302
	Total	$	2,838

INVENTORIES_Summary_of_invento

INVENTORIES - Summary of inventory (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Finished goods	$47,840	$34,690
Raw materials	2,874	5,298
Total inventory	$50,714	$39,988

INVENTORIES_Detail_Textuals

INVENTORIES (Detail Textuals) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Inventory deposits with third-party manufacturers	$1,865	$8,034

ASSET_PURCHASE_CREDITS_Detail_

ASSET PURCHASE CREDITS (Detail Textuals) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Jun. 30, 2011	Sep. 30, 2013
In Thousands, unless otherwise specified			Nonmonetary exchange transaction with Argent Trading Inc.	Nonmonetary exchange transaction with Argent Trading Inc.	Nonmonetary exchange transaction with Argent Trading Inc.	Nonmonetary exchange transaction with Argent Trading Inc.	Nonmonetary exchange transaction with Argent Trading Inc.	Nonmonetary exchange transaction with Argent Trading Inc.
								Prepaid Assets, Other Current Assets and Noncurrent Other Assets
Asset Purchase Credits [Line Items]	'	'	'	'	'	'	'	'
Inventory transferred in exchange for asset purchase credits	$50,714	$39,988	'	'	'	'	$986	'
Asset purchase credits face value	'	'	'	'	'	'	1,350	'
Fair value of inventory at the date of transfer	'	'	785	'	785	'	'	'
Impairment loss on the inventory	'	'	'	'	202	'	'	'
Asset purchase credit remaining balance	'	'	'	'	'	'	'	531
Number of years of discounts realized	'	'	'	'	'3 years	'	'	'
Utilized asset purchase credits	'	'	$75	$76	$205	$76	'	'

INVESTMENT_IN_HzO_Detail_Textu

INVESTMENT IN HzO (Detail Textuals) (USD $)

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

In Thousands, except Share data, unless otherwise specified

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Jun. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Other Expense [Member]

Other Expense [Member]

Other Expense [Member]

Other Expense [Member]

Series B Preferred Stock

Series A Preferred Stock

Series A Preferred Stock

Variable Interest Entity [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Amortization of investment in HzO, difference between carrying amount and underlying shares

$50

$82

$175

$245

'

'

'

'

'

'

'

'

Investment in HzO, difference between carrying amount and underlying shares

901

'

901

'

1,076

'

'

'

'

'

'

'

Gain (loss) on deconsolidation of HzO

'

'

'

'

'

612

545

1,836

1,481

'

'

'

Percentage of equity method investment ownership

'

'

'

'

'

'

'

'

'

'

22.70%

30.70%

Number of preferred stock issued as per amended stock purchase agreement (in shares)

'

'

'

'

'

'

'

'

'

20,978

18,361

'

Value of Series B Preferred Stock issued for cash as per amended Stock Purchase Agreement

'

'

'

'

'

'

'

'

'

$5,314

'

'

INTANGIBLE_ASSETS_Activity_of_

INTANGIBLE ASSETS - Activity of definite-lived Intangibles (Details) (USD $)	9 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	$54,895	$52,651
Accumulated Amortization	-20,953	-13,790
Write-off of Fully Amortized Intangible	-61	-139
Acquisition of Patent	2,777	2,383
Net Carrying Amount	36,658	41,105
Weighted Average Amortization Period	'8 years 2 months 12 days	'8 years
Customer relationships	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	41,500	41,500
Accumulated Amortization	-15,725	-10,291
Write-off of Fully Amortized Intangible	'	'
Acquisition of Patent	'	'
Net Carrying Amount	25,775	31,209
Weighted Average Amortization Period	'8 years	'8 years
Non-compete agreements	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	4,100	4,100
Accumulated Amortization	-1,974	-1,389
Write-off of Fully Amortized Intangible	'	'
Acquisition of Patent	'	'
Net Carrying Amount	2,126	2,711
Weighted Average Amortization Period	'4 years 9 months 18 days	'4 years 9 months 18 days
Other Trademarks	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	3,500	3,500
Accumulated Amortization	-1,566	-1,105
Write-off of Fully Amortized Intangible	'	'
Acquisition of Patent	'	'
Net Carrying Amount	1,934	2,395
Weighted Average Amortization Period	'9 years 8 months 12 days	'9 years 8 months 12 days
EarPollution Trademark	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	2,383	'
Accumulated Amortization	-415	'
Write-off of Fully Amortized Intangible	'	'
Acquisition of Patent	'	2,383
Net Carrying Amount	1,968	2,383
Weighted Average Amortization Period	'8 years	'8 years
Other	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	661	800
Accumulated Amortization	-462	-446
Write-off of Fully Amortized Intangible	-61	-139
Acquisition of Patent	'	'
Net Carrying Amount	138	215
Weighted Average Amortization Period	'5 years	'5 years
Acquired technology	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	709	564
Accumulated Amortization	-138	-83
Write-off of Fully Amortized Intangible	'	'
Acquisition of Patent	'	'
Net Carrying Amount	571	481
Weighted Average Amortization Period	'7 years	'7 years
Internet address	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	124	124
Accumulated Amortization	-62	-53
Write-off of Fully Amortized Intangible	'	'
Acquisition of Patent	'	'
Net Carrying Amount	62	71
Weighted Average Amortization Period	'10 years	'10 years
Patents	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	1,918	2,063
Accumulated Amortization	-611	-423
Write-off of Fully Amortized Intangible	'	'
Acquisition of Patent	2,777	'
Net Carrying Amount	$4,084	$1,640
Weighted Average Amortization Period	'12 years 6 months	'14 years

INTANGIBLE_ASSETS_Schedule_of_

INTANGIBLE ASSETS - Schedule of fair value consideration transferred date of amended asset purchase agreement (Details 1) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Goodwill and Intangible Assets Disclosure [Abstract]	'	'
Restricted common stock	$2,275	'
Cash consideration	500	500
Acquisition costs	2	'
Total	$2,777	'

INTANGIBLE_ASSETS_Estimated_fu

INTANGIBLE ASSETS - Estimated future amortization expense (Details 2) (USD $)	Sep. 30, 2013
In Thousands, unless otherwise specified
Goodwill and Intangible Assets Disclosure [Abstract]	'
Remaining 2013	$2,449
2014	8,647
2015	7,483
2016	6,138
2017 and thereafter	11,941
Total	$36,658

INTANGIBLE_ASSETS_Activity_of_1

INTANGIBLE ASSETS - Activity of indefinite-lived Intangibles (Details 3) (iFrogz trademark, USD $)	Sep. 30, 2013	Dec. 13, 2012
In Thousands, unless otherwise specified
iFrogz trademark	'	'
Indefinite-lived Intangible Assets [Line Items]	'	'
Gross carrying amount	$16,800	$16,800

INTANGIBLE_ASSETS_Detail_Textu

INTANGIBLE ASSETS (Detail Textuals) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2012
Goodwill and Intangible Assets Disclosure [Abstract]	'	'	'
Impairment of goodwill	$5,441	'	'
Carrying value of goodwill	$1,484	$1,484	$6,925

INTANGIBLE_ASSETS_Detail_Textu1

INTANGIBLE ASSETS (Detail Textuals 1) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Goodwill and Intangible Assets Disclosure [Abstract]	'	'
Impairment of intangible assets, trademark	'	$5,917
Estimated amortizing period for trademark	'8 years	'
Internally developed acquired software	$61	$139

INTANGIBLE_ASSETS_Detail_Textu2

INTANGIBLE ASSETS (Detail Textuals 2) (USD $)	0 Months Ended	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 04, 2013	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Finite-Lived Intangible Assets [Line Items]	'	'	'	'	'
Amortization expenses	'	$2,421	$2,422	$7,169	$7,313
Cash consideration	'	'	'	500	500
Restricted common stock, Black-Scholes model	330	'	'	'	'
Reduction in fair value of the liability	34	'	'	'	'
Restricted stock release (in shares)	500	'	'	'	'
Operating Expense	'	'	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'	'	'
Amortization expenses	'	2,441	2,439	7,224	7,362
Acquired technology | Cost of Sales	'	'	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'	'	'
Amortization expenses	'	$20	$17	$55	$49

DEBT_AND_LETTERS_OF_CREDIT_App

DEBT AND LETTERS OF CREDIT - Applicable Libor Margin (Details)	9 Months Ended
	Sep. 30, 2013
1.50 or greater	'
Total Liabilities To Tangible Net Worth [Line Items]	'
Applicable LIBOR Margin	1.75%
1.00 or greater, but less than 1.50	'
Total Liabilities To Tangible Net Worth [Line Items]	'
Applicable LIBOR Margin	1.25%
Less than 1.00	'
Total Liabilities To Tangible Net Worth [Line Items]	'
Applicable LIBOR Margin	0.75%

DEBT_AND_LETTERS_OF_CREDIT_App1

DEBT AND LETTERS OF CREDIT - Applicable Unused Commitment Fee (per annum) (Details 1)	9 Months Ended
	Sep. 30, 2013
1.50 or greater	'
Total Liabilities To Tangible Net Worth [Line Items]	'
Applicable Unused Commitment Fee (per annum)	0.20%
1.00 or greater, but less than 1.50	'
Total Liabilities To Tangible Net Worth [Line Items]	'
Applicable Unused Commitment Fee (per annum)	0.15%
Less than 1.00	'
Total Liabilities To Tangible Net Worth [Line Items]	'
Applicable Unused Commitment Fee (per annum)	0.10%

DEBT_AND_LETTERS_OF_CREDIT_Man

DEBT AND LETTERS OF CREDIT - Mandatory payments (Details 2) (Term Loan and Revolving Credit Facility, USD $)	Sep. 30, 2013
In Thousands, unless otherwise specified
Term Loan and Revolving Credit Facility	'
Debt Instrument [Line Items]	'
Remaining 2013	$2,000
2014	18,000
Total	$20,000

DEBT_AND_LETTERS_OF_CREDIT_Wel

DEBT AND LETTERS OF CREDIT - Wells Fargo Term Loan and Revolving Line of Credit Facility (Detail Textuals) (USD $)

9 Months Ended

3 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

In Thousands, unless otherwise specified

Sep. 30, 2013

Sep. 30, 2013

Dec. 07, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Dec. 07, 2012

Sep. 30, 2013

Dec. 31, 2012

Dec. 07, 2012

Dec. 07, 2012

Wells Fargo Bank

Wells Fargo Bank

Wells Fargo Bank

Wells Fargo Bank

Wells Fargo Bank

Wells Fargo Bank

Term Loan Facility

Term Loan Facility

Term Loan Facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Standby commercial letters of credit

Interest Expense

Interest Expense

Other Noncurrent Assets

Other Noncurrent Assets

Wells Fargo Bank

Wells Fargo Bank

Wells Fargo Bank

Wells Fargo Bank

Wells Fargo Bank

Wells Fargo Bank

Wells Fargo Bank

Line Of Credit Facility [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Line of credit, period of facility

'

'2 years

'

'

'

'

'

'

'

'

'

'

'

'

Line of credit facility, maximum borrowing capacity

'

'

$84,000

'

'

'

'

'

'

$24,000

'

'

$60,000

$10,000

Line of credit facility, outstanding balance

'

'

'

'

'

'

'

20,000

24,000

'

0

22,173

'

'

Line of credit maturity date

'

1-Dec-14

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of equity in foreign subsidiaries

'

50.00%

'

'

'

'

'

'

'

'

'

'

'

'

Line of credit facility, periodic payment per quarter

'

'

'

'

'

'

'

2,000

'

'

'

'

'

'

Line of credit facility, frequency of payments

'

'

'

'

'

'

'

'Quarterly

'

'

'

'

'

'

Line of credit facility, date of first quarterly payment

'

'

'

'

'

'

'

1-Apr-13

'

'

'

'

'

'

Line of credit facility, description

'

'

'

'

'

'

'

'A mandatory additional principal payment of $500 is required for each fiscal quarter in which total liabilities to tangible net worth (as those terms are defined in the Credit Agreement) exceeds 1.50 to 1.00, commencing with the Company's fiscal quarter ending December 31, 2012. At September 30, 2013, no mandatory principal payment was required.

'

'

'

'

'

'

Mandatory additional principal payment

'

'

'

'

'

'

'

500

'

'

'

'

'

'

Total liabilities to tangible net worth

'

'

'

'

'

'

'

'1.50 to 1.00

'

'

'

'

'

'

Basis spread on variable rate (in percent)

'

'

'

'

'

'

'

1.25%

'

'

1.25%

'

'

'

Interest Rate Description

'

'

'

'

'

'

'

'LIBOR

'

'

'

'

'

'

Unused line fees

'

'

'

22

59

'

'

'

'

'

'

'

'

'

Weighted average interest rate on all outstanding borrowings

'

1.63%

'

'

'

'

'

'

'

'

'

'

'

'

Effective interest rate

'

2.31%

'

'

'

'

'

'

'

'

'

'

'

'

Payment of debt issuance costs

238

90

'

'

'

'

'

'

'

'

'

'

'

'

Amortization of deferred loan costs

'

30

'

'

'

'

'

'

'

'

'

'

'

'

Deferred loan costs

'

'

'

'

'

$140

$230

'

'

'

'

'

'

'

DEBT_AND_LETTERS_OF_CREDIT_PNC

DEBT AND LETTERS OF CREDIT - PNC & Cerberus Term Loan and Revolving Credit Facility (Detail Textuals 1) (USD $)

9 Months Ended

1 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

12 Months Ended

1 Months Ended

3 Months Ended

12 Months Ended

In Thousands, unless otherwise specified

Sep. 30, 2013

Sep. 30, 2012

Jun. 21, 2011

Sep. 30, 2013

Dec. 31, 2011

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2012

Sep. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2012

Jun. 21, 2011

Jul. 31, 2011

Mar. 31, 2012

Dec. 31, 2011

Jun. 21, 2011

Jun. 21, 2011

Cerberus Business Finance, LLC ("Cerberus")

Cerberus Business Finance, LLC ("Cerberus")

Cerberus Business Finance, LLC ("Cerberus")

Cerberus Business Finance, LLC ("Cerberus")

Cerberus Business Finance, LLC ("Cerberus")

Cerberus Business Finance, LLC ("Cerberus")

Cerberus Business Finance, LLC ("Cerberus")

Cerberus Business Finance, LLC ("Cerberus")

Cerberus Business Finance, LLC ("Cerberus")

Term Loan Facility

Term Loan Facility

Term Loan Facility

Term Loan Facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Letter Of Credit

Eurodollar [Member]

Federal Funds [Member]

Interest Expense

Interest Expense

Interest Expense

Cerberus Business Finance, LLC ("Cerberus")

Cerberus Business Finance, LLC ("Cerberus")

Cerberus Business Finance, LLC ("Cerberus")

Cerberus Business Finance, LLC ("Cerberus")

Cerberus Business Finance, LLC ("Cerberus")

Cerberus Business Finance, LLC ("Cerberus")

Cerberus Business Finance, LLC ("Cerberus")

Cerberus Business Finance, LLC ("Cerberus")

Cerberus Business Finance, LLC ("Cerberus")

Line of Credit Facility [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Line of credit facility, maximum borrowing capacity

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$45,000

'

'

'

$45,000

$5,000

Revolving and Letters of credit maturity date

'

'

20-Jun-14

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Line of credit facility, outstanding balance

'

'

'

'

'

'

'

'

'

'

'

'

'

41,000

'

'

2,612

'

45,000

'

Payment of credit facility

'

'

'

'

'

'

'

'

'

'

'

4,000

'

'

'

'

23,000

'

'

'

Derivative, Description of Variable Rate Basis

'

'

'

'All borrowings were made under the Reference Rate, which was calculated as the greater of (1) 2.75

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Reference Rate Plus an applicable Margin

'

'

'

4.00%

'

'

1.00%

0.50%

'

'

'

'

'

'

'

'

'

'

'

'

Weighted average interest rate on all outstanding borrowings

'

'

'

'

'

7.25%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Effective interest rate

'

'

'

'

'

8.17%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Commitment fees paid of the unused portion of the borrowing capacity under the Revolving Credit Facility

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.38%

'

'

'

'

Average principal amount outstanding for the month

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

45,000

'

'

'

'

Commitment Fees

'

'

'

'

'

'

'

'

'

41

102

'

'

'

'

'

'

'

'

'

Payment of debt issuance costs

238

'

'

'

2,538

'

'

'

'

'

'

'

1,699

'

'

'

'

839

'

'

Amortization of deferred loan costs

90

596

'

'

'

'

'

'

'

156

464

'

'

'

'

'

'

'

'

'

Additional amortization

'

'

'

'

'

'

'

'

'

'

132

'

'

'

'

'

'

'

'

'

Write-off of deferred loan costs

'

'

'

'

'

'

'

'

$1,509

'

'

'

'

'

'

'

'

'

'

'

STOCKBASED_COMPENSATION_Fair_v

STOCK-BASED COMPENSATION - Fair value assumptions of option grants (Details) (Warrants)	9 Months Ended
	Sep. 30, 2013
Warrants	'
Class of Warrant or Right [Line Items]	'
Expected dividend yield	0.00%
Risk-free interest rate	0.81%
Expected term (years)	'5 years
Expected volatility	89.50%

STOCKBASED_COMPENSATION_Detail

STOCK-BASED COMPENSATION (Detail Textuals) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Stock-based compensation charge	'	'	$3,161	$4,611
Stock options	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Net tax benefit recognized on equity-based compensation expense	65	352	227	853
Stock options, grants in period	0	0	0	0
Stock options | Separation agreement	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Incremental charge	'	154	'	'
Number of unvested stock options continued to vest under option grant	'	32	'	32
Agreement term	'	'1 year	'	'
Stock-based compensation charge	'	910	'	'
Restricted stock	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Incremental charge	'	$345	'	'
Number of unvested stock options continued to vest under option grant	'	127	'	127

STOCKBASED_COMPENSATION_Detail1

STOCK-BASED COMPENSATION (Detail Textuals 1) (Warrants, USD $)	9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Warrants	'	'
Class of Warrant or Right [Line Items]	'	'
Number of common stock called by warrants	0	50,000
Exercise price of warrants	'	9.02
Term of warrants	'5 years	'
Warrants related expenses	'	$311

STOCKBASED_COMPENSATION_Detail2

STOCK-BASED COMPENSATION (Detail Textuals 2) (Restricted stock, USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Number of restricted stock granted	55	20	320	446
Weighted average fair value of restricted stock per share	$4.91	$11.08	$7.01	$9.84
Selling, general and administrative expenses	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Equity based compensation expense	$800	$1,734	$2,934	$3,758
Accrued Wages And Wage Related Expenses [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Equity based compensation expense	'	$59	'	$103
Maximum	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Term of restricted stock vested	'	'	'3 years	'

INCOME_TAXES_Details_Textuals

INCOME TAXES (Details Textuals)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Tax Disclosure [Abstract]	'	'	'	'
Effective tax rate	43.30%	36.60%	40.00%	37.80%
Federal statutory rate	'	'	35.00%	'

EARNINGS_PER_SHARE_Details

EARNINGS PER SHARE (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Earnings Per Share [Abstract]	'	'	'	'
Net income attributable to stockholders	$3,184	$3,388	$6,834	$14,311
Weighted average shares outstanding	30,926	30,351	30,905	30,202
Dilutive effect of stock options, restricted stock, and warrants	540	1,383	588	1,445
Diluted shares	31,466	31,734	31,493	31,647
Earnings per share attributable to stockholders:	'	'	'	'
Basic (in dollars per share)	$0.10	$0.11	$0.22	$0.47
Dilutive (in dollars per share)	$0.10	$0.11	$0.22	$0.45

EARNINGS_PER_SHARE_Detail_Text

EARNINGS PER SHARE (Detail Textuals) (Restricted Stock Warrants and Stock Options)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Restricted Stock Warrants and Stock Options	'	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'	'	'
Restricted stock, warrants and stock options not considered in calculation of diluted earnings per share	569	103	651	71

TREASURY_STOCK_Detail_Textuals

TREASURY STOCK (Detail Textuals) (USD $)	0 Months Ended	9 Months Ended		12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 14, 2013	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012	Dec. 13, 2012
Treasury Stock [Abstract]	'	'	'	'	'
Number of repurchase of shares authorized by board of directors	'	'	'	'	10,000
Period of repurchase as approved by plan	'	'	'	'12 months	'
Number of common stock repurchased under plan	797	797	'	'	'
Cash consideration paid for repurchase of common stock	$5,999	$5,999	'	'	'
Fees for repurchase of common stock	21	'	'	'	'
Weighted average price per share of stock repurchase	$7.50	'	'	'	'
Value of stock repurchased	$5,999	$5,999	'	'	'

NOTE_RECEIVABLE_Detail_Textual

NOTE RECEIVABLE (Detail Textuals) (USD $)	9 Months Ended			1 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Mar. 23, 2011	Dec. 31, 2010	Mar. 23, 2011	Jun. 17, 2009	Mar. 23, 2011
		ZAGG products	ZAGG products	Teleportall, LLC ('Teleportall')	Teleportall, LLC ('Teleportall')	Teleportall, LLC ('Teleportall')
				Promissory note (the 'Note')	ZAGG products	ZAGG products
						License Agreement
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'	'
Initial purchase order price for ZAGGbox units	'	'	'	'	$3,500	'
Additional payments for ZAGGbox in aggregate amount	'	'	2,747	'	1,153	'
Non-recurring engineering (NRE) fee	'	'	'	'	200	'
Payment of 30% of the total purchase price for the units ordered	'	'	'	'	953	'
Payment in percentages of the total purchase price for the units ordered	'	'	'	'	30.00%	'
Indirect ownership interest	'	'	'	'	25.00%	'
Terms Or Conditions To Terminate Agreement [Abstract]	'	'	'	'	'	'
Original principal amount	'	$4,126	'	$4,126	'	'
Basis spread on variable rate (in percent)	'	'	'	4.00%	'	'
Description of reference rate	'	'	'	'LIBOR	'	'
Percentage of the net profits of selling product	'	'	'	50.00%	'	'
Description of first term or condition to terminate agreement	'Mr. Harmer, Teleportall, and certain of their affiliates delivered a promissory note (the "Note") dated March 23, 2011, to the Company in the original principal amount of $4,126 which accrues interest at the rate of LIBOR plus 4% per annum (adjusted quarterly) payable as follows: (i) interest only payments (a) on September 23, 2011, and (b) thereafter on or before the last day of each calendar quarter, (ii) 50% of the net profits of each ZAGGbox sale by Teleportall and its affiliates to be applied, first, to accrued interest and, second, to the principal balance of the Note, and (iii) the unpaid balance of principal and interest due in full on March 23, 2013. The principal amount of the Note is equal to the aggregate amount of the payments made by the Company to Teleportall plus the internal cost of the ZAGGbox project incurred by the Company. The Note is secured by certain real property, interests in entities that own real property and restricted and free-trading securities.	'	'	'	'	'
Royalty on net sales of ZAGGboxes per calendar quarter as a license fee	'	'	'	'	'	10.00%
Description of second term or condition to terminate agreement	'Teleportall and the Company entered into a License Agreement on March 23, 2011 under which the Company licensed to Teleportall the use of certain ZAGG names and trademarks to sell and distribute the ZAGGbox product. Teleportall will pay ZAGG a 10% royalty on net sales of ZAGGboxes per calendar quarter as a license fee.	'	'	'	'	'

NOTE_RECEIVABLE_Detail_Textual1

NOTE RECEIVABLE (Detail Textuals 1) (USD $)	9 Months Ended	1 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Mar. 23, 2011
		Teleportall, LLC ('Teleportall')
		Commission Agreement
		ZAGG products
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Initial term of agreement	'	'2 years
Minimum purchase price during initial term of product	'	$25,000
Percentage of commission during first 60 days of introduction	'	10.00%
Introductory period of product	'	'60 days
Term of agreement	'	'24 months
Percentage of commission after 24 months	'	2.00%
Percentage of commission within 24 months after load in period	'	3.00%
Proportional percentage of commission	'	'50/50
Payment Terms Of Commission Agreement [Abstract]	'	'
Description of first payment terms of commission agreement	'10.0% commission payments on orders received by the Company from retailers and distributors first introduced to the Company by Teleportall during the first 60 days after the introduction is made (the "Load-in Period") to be split 50/50 between cash to Teleportall and principal payments on the Note. However, all commission payments will be paid to ZAGG if Teleportall is in breach of the terms of the Note or any other agreements between the parties;	'
Description of second payment terms of commission agreement	'3.0% commission on all orders within the first 24 months after the Load-in Period, and 2.0% thereafter, from retailers and distributors first introduced to the Company as described under the terms set forth in the preceding bullet point. The 3.0% and 2.0% commissions will be split 50/50 between cash to Teleportall and principal payments on the Note; and	'
Description of third payment terms of commission agreement	'3.0% commission on all orders generated in countries where Teleportall is paid commission under the terms of the preceding two bullet points (excluding the United States), regardless of Teleportall's involvement in ZAGG's receipt of the order until the first to occur of (i) payment in full of the Note, (ii) termination of the Commission Agreement or (iii) 24 months after the applicable Load-in Period.	'

NOTE_RECEIVABLE_Detail_Textual2

NOTE RECEIVABLE (Detail Textuals 2) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2011	Mar. 23, 2011
		ZAGG products
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Granted stock option award	$1,560	'
Advance payments for ZAGGbox in aggregate amount	'	3,900
Original face value of Note for reimbursement of inventory advances and other costs	'	$4,126
Number of shares authorized to be issued for repayment of note	80	'

NOTE_RECEIVABLE_Detail_Textual3

NOTE RECEIVABLE (Detail Textuals 3) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2011	Sep. 30, 2013	31-May-12	Jan. 31, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'
Number of shares issued in the process of foreclosure	'	45	'	'	'
Value of shares issued in the process of foreclosure	'	$496	'	'	'
Foreclosed on real estate property valued	'	'	'	'	250
Foreclosed on stock and warrants	'	'	'	516	'
Note receivable carrying amount	'	1,149	'	'	'
Classification of note receivable as offset to equity	360	'	360	'	'
Total unpaid principal balance, including accrued interest, late fees and costs	4,077	'	4,077	'	'
Reclassifcation of equity due to decrease in stock price	138	'	206	'	'
Teleportall, LLC ('Teleportall') | Minimum | Harmer agreement	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'
Estimated fair value of the underlying collateral security	1,347	'	1,347	'	'
Percentage of holdings	50.00%	'	50.00%	'	'
Teleportall, LLC ('Teleportall') | Maximum | Harmer agreement	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'
Estimated fair value of the underlying collateral security	$1,483	'	$1,483	'	'
Percentage of holdings	100.00%	'	100.00%	'	'

FAIR_VALUE_MEASUREMENTS_Assets

FAIR VALUE MEASUREMENTS - Assets and liabilities measured at fair value on recurring basis (Details) (Fair value measurements recurring basis, Money market funds, USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Estimate of Fair Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Money market funds included in cash equivalents	$85	$452
Level 1 Inputs	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Money market funds included in cash equivalents	85	452
Level 2 Inputs	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Money market funds included in cash equivalents	'	'
Level 3 Inputs	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Money market funds included in cash equivalents	'	'

FAIR_VALUE_MEASUREMENTS_Assets1

FAIR VALUE MEASUREMENTS - Assets and liabilities measured at fair value on non-recurring basis (Details 1) (Fair value measurements nonrecurring basis, USD $)	Dec. 31, 2012
In Thousands, unless otherwise specified
Estimate of Fair Value	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'
Goodwill	$1,484
EarPollution trademark	2,383
Level 1 Inputs	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'
Goodwill	'
EarPollution trademark	'
Level 2 Inputs	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'
Goodwill	'
EarPollution trademark	'
Level 3 Inputs	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'
Goodwill	1,484
EarPollution trademark	$2,383

FAIR_VALUE_MEASUREMENTS_Detail

FAIR VALUE MEASUREMENTS (Detail Textuals) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2012	Sep. 30, 2013	Dec. 13, 2012
			EarPollution Trademark
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'
Number of common stock as underlying collateral for fair value measurement of notes receivables (in shares)	'	80	'
Impairment of goodwill	$5,441	'	'
EarPollution trademark impairment	$5,917	'	$5,917

CONCENTRATIONS_Percentage_of_s

CONCENTRATIONS - Percentage of sales by geographic region (Details) (Sales revenue)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
United States	'	'	'	'
Concentration Risk [Line Items]	'	'	'	'
Percentage of sales	88.00%	91.00%	90.00%	89.00%
Europe	'	'	'	'
Concentration Risk [Line Items]	'	'	'	'
Percentage of sales	7.00%	7.00%	5.00%	6.00%
Other	'	'	'	'
Concentration Risk [Line Items]	'	'	'	'
Percentage of sales	5.00%	2.00%	5.00%	5.00%

CONCENTRATIONS_Detail_Textuals

CONCENTRATIONS (Detail Textuals) (Concentration of credit risk, Accounts receivable)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
	Customer	Customer
Concentration of credit risk | Accounts receivable	'	'
Concentration Risk [Line Items]	'	'
Balance of accounts receivable due from two customers	60.00%	56.00%
Number of customers	2	1
Minimum account balance of accounts receivable in percentages for all other customers	'more that 10	'more that 10

CONCENTRATIONS_Detail_Textuals1

CONCENTRATIONS (Detail Textuals 1) (Sales revenue, Concentration of sales)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Customer 1	'	'	'	'
Concentration Risk [Line Items]	'	'	'	'
Percentage of sales	26.00%	33.00%	26.00%	31.00%
Customer 2	'	'	'	'
Concentration Risk [Line Items]	'	'	'	'
Percentage of sales	14.00%	10.00%	16.00%	10.00%
Customer 3	'	'	'	'
Concentration Risk [Line Items]	'	'	'	'
Percentage of sales	'	'	'	10.00%

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES - Future minimum rental payments required under operating leases (Details) (USD $)	Sep. 30, 2013
In Thousands, unless otherwise specified
Commitments and Contingencies Disclosure [Abstract]	'
Remaining 2013	$305
2014	953
2015	661
2016	617
2017 and thereafter	302
Total	$2,838

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Detail Textuals) (USD $)	0 Months Ended	3 Months Ended		9 Months Ended		0 Months Ended	9 Months Ended	12 Months Ended	9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 04, 2013	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Nov. 11, 2010	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2013
						Litigation Settlement Patent Acquisition Payments	Litigation Settlement Patent Acquisition Payments	Litigation Settlement Patent Acquisition Payments	Litigation Settlement Patent Acquisition Payments	Litigation Settlement Patent Acquisition Payments
							Andrew Mason	Andrew Mason	Andrew Mason	Andrew Mason
									Warrants	Restricted stock
Commitments and Contingencies [Line Items]	'	'	'	'	'	'	'	'	'	'
Rental payment of leases	'	$327	$493	$1,163	$1,335	$200	'	$150	'	'
Payment for acquire all rights	'	'	'	'	'	'	$500	'	'	'
Exercise price of warrants	'	'	'	'	'	'	'	'	8.53	'
Purchase of shares from the restricted Common Stock	'	'	'	'	'	'	'	'	750	'
Number of warrants exercisable upon the issuance of patent from CIP application with subject to satisfy one claim condition	'	'	'	'	'	'	'	'	500	'
Issuance of shares from the restricted Common Stock	500	'	'	'	'	'	'	'	70	430
Term of warrants	'	'	'	'	'	'	'	'	'5 years	'

SEGMENT_REPORTING_Details_Text

SEGMENT REPORTING (Details Textuals)	9 Months Ended
	Sep. 30, 2013
	Segment
Segment Reporting [Abstract]	'
Number of reportable segments	3

SUBSEQUENT_EVENTS_Details_Text

SUBSEQUENT EVENTS (Details Textuals) (Series B Stock Purchase Agreement (the "Agreement"), HzO, Inc. ("HzO"), USD $)	0 Months Ended	1 Months Ended
In Thousands, except Share data, unless otherwise specified	Oct. 31, 2013	Oct. 31, 2013	Oct. 31, 2013
		Ownership Interest	Ownership Interest
		Before	After
Subsequent Event [Line Items]	'	'	'
Preferred stock issued to the HzO investors, shares	12,288	'	'
Preferred stock issued to the HzO investors for cash	$3,113	'	'
Ownership stake before/after the issuance of HzQ shares to HzQ Investors	'	22.70%	19.70%