TearLab (TEAR) 10-K 17 Mar 14 2013 FY Annual report Financial data

Document_And_Entity_Informatio

Document And Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 10, 2014	Jun. 30, 2013
Document and Entity Information [Abstract]	'	'	'
Entity Registrant Name	'TearLab Corp	'	'
Document Type	'10-K	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Common Stock, Shares Outstanding	'	33,573,735	'
Entity Public Float	'	'	$270,400,174
Amendment Flag	'false	'	'
Entity Central Index Key	'0001299139	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Filer Category	'Accelerated Filer	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Document Period End Date	31-Dec-13	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current assets	'	'
Cash and cash equivalents	$37,778	$15,437
Accounts receivable, net	3,524	889
Inventory	885	1,863
Prepaid expenses	689	387
Other current assets	10	60
Total current assets	42,886	18,636
Fixed assets, net	3,429	630
Patents and trademarks, net	108	136
Intangible assets, net	3,494	4,709
Other non-current assets	40	28
Total assets	49,957	24,139
Current liabilities	'	'
Accounts payable	631	1,067
Accrued liabilities	3,844	1,989
Deferred rent	67	'
Obligations under warrants	4,047	6,239
Total current liabilities	8,589	9,295
Stockholders' equity	'	'
Preferred Stock, $0.001 par value, 10,000,000 authorized, none outstanding	0	0
Common Stock, $0.001 par value, 65,000,000 authorized, 33,288,701 issued and outstanding at December 31, 2013 and 65,000,000 authorized, 28,741,653 issued and outstanding at December 31, 2012	33	29
Additional paid-in capital	477,172	421,662
Accumulated deficit	-435,837	-406,847
Total stockholders' equity	41,368	14,844
Total liabilities and stockholders' equity	$49,957	$24,139

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parentheticals) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Preferred stock par value (in Dollars per share)	$0.00	$0.00
Preferred stock, authorized	10,000,000	10,000,000
Preferred stock, outstanding	0	0
Common stock, par value (in Dollars per share)	$0.00	$0.00
Common stock, authorized	65,000,000	65,000,000
Common stock, issued	33,288,701	28,741,653
Common stock, outstanding	33,288,701	28,741,653

Consolidated_Statements_of_Ope

Consolidated Statements of Operations and Comprehensive Loss (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenue	$14,645,000	$3,960,000	$2,124,000
Cost of goods sold (excluding amortization of intangibles)	8,146,000	2,295,000	1,626,000
Gross profit	6,499,000	1,665,000	498,000
Operating expenses	'	'	'
Amortization of intangibles assets	1,215,000	1,215,000	1,215,000
General and administrative	8,942,000	4,770,000	3,842,000
Clinical, regulatory and research & development	1,095,000	2,241,000	1,304,000
Sales and marketing	13,021,000	5,471,000	2,195,000
Total operating expenses	24,273,000	13,697,000	8,556,000
Loss from operations	-17,774,000	-12,032,000	-8,058,000
Other income (expenses)	'	'	'
Interest income	35,000	30,000	6,000
Changes in fair value of warrant obligations	-11,105,000	-7,296,000	94,000
Interest expense	'	'	-95,000
Amortization of deferred financing charges, warrants & beneficial conversion values	'	'	-705,000
Other, net	-146,000	-14,000	-51,000
Total other income (expenses), net	-11,216,000	-7,280,000	-751,000
Net loss and comprehensive loss	($28,990,000)	($19,312,000)	($8,809,000)
Weighted average number of shares outstanding b basic and diluted (in Shares)	30,759,305	25,490,186	17,744,736
Net loss per common share b basic and diluted (in Dollars per share)	($0.94)	($0.76)	($0.50)

Consolidated_Statements_of_Sha

Consolidated Statements of Shareholders' Equity (USD $)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance, at Dec. 31, 2010	$15,000	$386,588,000	($378,726,000)	$7,877,000
Balance, shares (in Shares) at Dec. 31, 2010	14,775,366	'	'	'
Stock-based compensation	'	490,000	'	490,000
Shares issued in public and registered direct offerings	4,000	3,545,000	'	3,549,000
Shares issued in public and registered direct offerings (in Shares)	3,846,154	'	'	'
Shares issued in convertible debt conversion	1,000	2,106,000	'	2,107,000
Shares issued in convertible debt conversion (in Shares)	1,629,539	'	'	'
Shares issued in PIPE financing	4,000	3,545,000	'	3,549,000
Shares issued in PIPE financing (in Shares)	3,846,154	'	'	'
Shares issued to Greybrook Capital for advisory services provided	'	306,000	'	306,000
Shares issued to Greybrook Capital for advisory services provided (in Shares)	163,934	'	'	'
Net loss and comprehensive loss	'	'	-8,809,000	-8,809,000
Balance, at Dec. 31, 2011	20,000	393,035,000	-387,535,000	5,520,000
Balance, shares (in Shares) at Dec. 31, 2011	20,414,993	'	'	'
Stock-based compensation	'	1,441,000	'	1,441,000
Warrants exercised	2,000	7,274,000	'	7,276,000
Warrants exercised (in Shares)	1,765,497	'	'	'
Shares issued in public and registered direct offerings	6,000	20,339,000	'	20,345,000
Shares issued in public and registered direct offerings (in Shares)	5,950,000	'	'	'
Restricted stock units issued	1,000	1,181,000	'	1,182,000
Restricted stock units issued (in Shares)	316,779	'	'	'
Issue costs of equity financings	'	-1,718,000	'	-1,718,000
Options exercised	'	110,000	'	110,000
Options exercised (in Shares)	294,384	'	'	294,384
Shares issued in PIPE financing	6,000	20,339,000	'	20,345,000
Shares issued in PIPE financing (in Shares)	5,950,000	'	'	'
Net loss and comprehensive loss	'	'	-19,312,000	-19,312,000
Balance, at Dec. 31, 2012	29,000	421,662,000	-406,847,000	14,844,000
Balance, shares (in Shares) at Dec. 31, 2012	28,741,653	'	'	'
Stock-based compensation	'	3,738,000	'	3,738,000
Warrants exercised	1,000	13,988,000	'	13,989,000
Warrants exercised (in Shares)	1,375,194	'	'	'
Shares issued in public and registered direct offerings	3,000	40,362,000	'	40,365,000
Shares issued in public and registered direct offerings (in Shares)	2,990,000	'	'	'
Issue costs of equity financings	'	-3,036,000	'	-3,036,000
Options exercised	'	458,000	'	458,000
Options exercised (in Shares)	181,854	'	'	181,854
Shares issued in PIPE financing	3,000	40,362,000	'	40,365,000
Shares issued in PIPE financing (in Shares)	2,990,000	'	'	'
Net loss and comprehensive loss	'	'	-28,990,000	-28,990,000
Balance, at Dec. 31, 2013	$33,000	$477,172,000	($435,837,000)	$41,368,000
Balance, shares (in Shares) at Dec. 31, 2013	33,288,701	'	'	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
OPERATING ACTIVITIES	'	'	'
Net loss for the year	($28,990,000)	($19,312,000)	($8,809,000)
Adjustments to reconcile net loss to cash used in operating activities:	'	'	'
Stock-based compensation	3,738,000	1,441,000	490,000
Depreciation of fixed assets	624,000	137,000	83,000
Amortization of patents and trademarks	28,000	28,000	28,000
Amortization of intangible assets	1,215,000	1,215,000	1,215,000
Amortization of deferred financing charges, warrants & beneficial conversion values	'	'	402,000
Non-cash interest accrued on convertible debt funding	'	'	96,000
Non-cash advisory fees paid to Greybrook in common shares	'	'	311,000
Non-cash bonuses paid to management in common shares	'	1,182,000	'
Warrant issuance costs	'	'	303,000
Change in fair value of warrant obligation	11,105,000	7,296,000	-94,000
Loss on disposal of fixed assets	7,000	'	'
Net change in working capital and non-current asset balances related to operations	-961,000	-787,000	1,000
Cash used in operating activities	-13,234,000	-8,800,000	-5,974,000
INVESTING ACTIVITIES	'	'	'
Additions to fixed assets, net of proceeds	-2,905,000	-569,000	-156,000
Cash used in investing activities	-2,905,000	-569,000	-156,000
FINANCING ACTIVITIES	'	'	'
Proceeds from the exercise of common stock options	458,000	110,000	0
Proceeds from the exercise of warrants	676,000	3,262,000	'
Proceeds from issuance of shares and warrants in a private placement financing	'	'	7,000,000
Costs of issuance of shares and warrants in public offering, private placement and registered direct financings	-3,036,000	-1,718,000	-789,000
Cash provided by financing activities	38,480,000	21,999,000	6,211,000
Net increase in cash and cash equivalents during the year	22,341,000	12,630,000	81,000
Cash and cash equivalents, beginning of year	15,437,000	2,807,000	2,726,000
Cash and cash equivalents, end of year	37,778,000	15,437,000	2,807,000
Public Offering [Member]	'	'	'
FINANCING ACTIVITIES	'	'	'
Proceeds from debt and equity securities	40,365,000	12,420,000	'
Underwritten Registered Financing [Member]	'	'	'
FINANCING ACTIVITIES	'	'	'
Proceeds from debt and equity securities	'	$7,925,000	'

Note_1_Basis_of_Presentation

Note 1 - Basis of Presentation	12 Months Ended
	Dec. 31, 2013
Disclosure Text Block [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	1. Basis of Presentation
	TearLab Corp. ("TearLab" or the "Company"), a Delaware corporation, is an ophthalmic device company that is commercializing a proprietary in vitro diagnostic tear testing platform, the TearLab® test for dry eye disease, or DED, which enables eye care practitioners to test for highly sensitive and specific biomarkers using nanoliters of tear film at the point-of-care.
	The accompanying consolidated financial statements include the accounts of the Company and all of its wholly owned subsidiaries. Intercompany accounts and transactions have been eliminated on consolidation.
	The accompanying consolidated financial statements have been prepared on the going concern basis, which assumes that the Company will continue to operate as a going concern and which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. However, the Company has sustained substantial losses of $29.0 million, $19.3 million, and $8.8 million for the years ended December 31, 2013, 2012, and 2011, respectively. The Company's working capital surplus at December 31, 2013 is $34.3 million. Based on the Company's annual operating plan approved by the Board of Directors, management believes the Company's existing cash and cash equivalents of $37.8 million at December 31, 2013 combined with anticipated cash flows provided by sales of its products in calendar year 2014 will be sufficient to fund its cash requirements through at least December 31, 2014.

Note_2_Significant_Accounting_

Note 2 - Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

'

Significant Accounting Policies [Text Block]

'

2. SIGNIFICANT ACCOUNTING POLICIES

Use of estimates

The preparation of financial statements in conformity with U.S. Generally Accepted Accounting Principles (''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 consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates. The principal areas of judgment relate to revenue, receivables and inventory reserves, impairment of long-lived and intangible assets, and the fair value of stock options and warrants.

Concentrations and risk

Credit risk

Financial instruments, which potentially subject the Company to concentrations of credit risk, consist primarily of cash and accounts receivable. The Company limits its exposure to credit loss by placing its cash with high credit quality financial institutions.

During fiscal 2013, the Company derived 100% of its revenue from the sale of the TearLab® Osmolarity product. Customers representing revenue in excess of 10% in prior years were:

Years ended December 31,

2013

2012

2011

Alcon Research Ltd.

*

*

11

%

Bon Optic VertriebsgesellschaftmbH

*

*

10

%

* Less than 10% for period presented

Currently, there are two suppliers for the reader and pen components of the TearLab® Osmolarity System and one supplier for the test cards.

Fair value of financial instruments

The Company's financial instruments consist principally of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses. The carrying amounts of financial instruments such as cash equivalents, accounts receivable, accounts payable and accrued expenses approximate the related fair values due to the short-term maturities of these instruments.

Cash and cash equivalents

The Company considers all highly liquid investments that are readily convertible into cash and have an original maturity of three months or less at the time of purchase to be cash equivalents.

Accounts receivable and allowance for doubtful accounts

The Company's accounts receivable consist primarily of trade receivables from customers and are generally unsecured and due within 30 days. The carrying value of accounts receivable approximates their fair value due to their short term nature. The Company evaluates the collectability of its accounts receivable based on a combination of factors. Expected credit losses related to trade receivables are recorded as an allowance for doubtful accounts. The allowance for doubtful accounts is charged to sales and marketing expense and accounts receivable are written off as uncollectible and deducted from the allowance after appropriate collection efforts have been exhausted. Charges for bad debt expense has been $377,000, $10,000, $32,000 for the years ended December 31, 2013, 2012 and 2011 respectively.

Inventory

Inventory is recorded at the lower of cost (based on first in, first out basis) or market and consists of purchased finished goods. Inventory is periodically reviewed for evidence of slow-moving or obsolete items, and the estimated reserve is based on management's reviews of inventories on hand, compared to estimated future usage and sales, reviewing product shelf-life, and assumptions about the likelihood of obsolescence. Once written down, the adjustments are considered permanent and are not reversed until the related inventory is sold.

Fixed assets

Property and equipment are carried at cost less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful lives of the assets, ranging from three to seven years. Maintenance and repairs are expensed as incurred. The Company reviews property and equipment for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. An impairment loss would be recognized when estimated future undiscounted cash flows relating to the asset are less than its carrying amount. An impairment loss is measured as the amount by which the carrying amount of an asset exceeds its fair value.

Impairment of long-lived assets

The Company periodically assesses the carrying value of intangible and other long-lived assets, and whenever events or changes in circumstances indicate that the carrying amount of an asset might not be recoverable. The assets are considered to be impaired if the Company determines that the carrying value may not be recoverable based upon its assessment, which includes consideration of the following events or changes in circumstances:

●

the asset's ability to continue to generate income from operations and positive cash flow in future periods;

●

loss of legal ownership or title to the asset;

●

significant changes in the Company's strategic business objectives and utilization of the asset(s); and

●

the impact of significant negative industry or economic trends.

If the assets are considered to be impaired, the impairment recognized is the amount by which the carrying value of the assets exceeds the fair value of the assets. Fair value is determined by a combination of data from third party sources and the application of discounted cash flow models to project cash flows from the asset. In addition, the Company bases the useful lives and related amortization or depreciation expense on an estimate of the period that the assets will generate revenues or otherwise be used. The Company also periodically reviews the lives assigned to long-lived assets to ensure that the initial estimates do not exceed any revised estimated periods from which the Company expects to realize cash flows from its assets.

Patents and trademarks

Patents and trademarks are recorded at historical cost and are amortized using the straight-line method over their estimated useful lives, not to exceed 15 years.

Intangible Assets

Intangible assets are recorded at historical cost and are amortized using the straight line-line method over their estimated useful life of 10 years.

Product Warranties

The Company generally provides a 12 month warranty on its TearLab® Osmolarity System and related disposables. The Company accrues the estimated cost of this warranty at the time revenue is recorded and charges warranty expense to cost of goods sold. Warranty reserves are established based on historical experience with failure rates and the number of systems covered by warranty. Warranty reserves are depleted as systems and disposables are replaced. The Company reviews warranty reserves quarterly and, if necessary, make adjustments. The activities in the warranty reserve are as follows (in thousands):

Years ended December 31,

2013

2012

2011

Balance at beginning of year

$

107

$

36

$

51

Charges to cost of goods sold

271

196

56

Costs applied to liability

(198

)

(125

)

(71

)

Balance at end of year

$

180

$

107

$

36

Income Taxes

A deferred tax asset or liability is determined based on the difference between the financial statement and tax basis of assets and liabilities as measured by the enacted tax rates which will be in effect when these differences reverse. The Company provides a valuation allowance against net deferred tax assets unless, based upon the available evidence, it is more likely than not that the deferred tax assets will be realized.

Revenue recognition

Revenue is recognized when all four of the following criteria are met: (i) persuasive evidence that an arrangement exists; (ii) delivery of the products has occurred; (iii) the selling price is fixed or determinable; and (iv) collectability is reasonably assured. The Company's timing of revenue recognition is impacted by factors such as passage of title, payments and customer acceptance. Amounts received in excess of revenue recognizable are deferred.

The Company enters into contracts where revenue is derived from multiple deliverables containing a mix of products, which generally includes either the sale or the right to use a TearLab® Osmolarity System and sales of a fixed number of test cards. The Company has multiple revenue programs, in which it either sells readers and test cards as a combined unit with no future commitments on behalf of the client, provides the use of readers to large practices with an expectation of purchasing certain levels of test cards or allows the customer to use the readers with a commitment to fulfill a minimum purchase obligation, typically over a three year period. Revenue recognition for contracts with multiple deliverables is based on the individual units of accounting determined to exist in the contract. A delivered item is considered a separate unit of accounting when the delivered item has value to the customer on a stand-alone basis. Items are considered to have stand-alone value when they are sold separately by any vendor or when the customer could resell the item on a stand-alone basis. Considering that test cards are essential to the operation of a TearLab reader, there is no alternative vendor for the test cards and no indication that a secondary market for the TearLab readers is established, the deliverables under the contracts entered into during 2013 and 2012 do not meet criteria for separation under the multiple-element arrangements guidance. Consideration is allocated at the inception of the contract to all deliverables based on their relative selling price. The relative selling price for each deliverable is determined using vendor specific objective evidence (VSOE) of selling price or third-party evidence of selling price if VSOE does not exist. If neither VSOE nor third-party evidence exists, the Company uses its best estimate of the selling price for the deliverable. The Company recognizes revenue for each of the elements only when it determines that all applicable recognition criteria have been met. The TearLab® Osmolarity System for Dry Eye Disease (''DED'') consists of hardware and related disposable test cards. In 2013 and 2012, the Company's revenues have been derived primarily from programs where customers are given the use of a TearLab® Osmolarity System in exchange for various programs to purchase test cards. The Company's sales are currently direct to customers in the United States, Canada and the United Kingdom and to distributors in Europe and Asia. The Company records revenue when all of its obligations are completed which is generally upon shipment of the Company's products.

Although the Company has a no return policy for its products, the Company has established a return reserve for product sales that contain an implicit right of return. The Company reserves for estimated returns or refunds by reducing revenues at the time of shipment based on historical experience. The reserve of $173,000 and $71,000 as of December 31, 2013 and December 31, 2012, respectively, has reduced revenue and is included in accounts receivable.

Cost of goods sold

Cost of goods sold includes the costs the Company incurs for the purchase of the TearLab® Systems sold and related freight and shipping costs, fees related to warehousing and logistics inventory management associated with conducting business and depreciation of reader systems. The Company recorded $912,000, $255,000 and $187,000 in shipping and handling fees for the years ended December 31, 2013, 2012 and 2011, respectively.

Clinical, regulatory and research & development costs

Clinical and regulatory costs attributable to the performance of contract services are recognized as an expense as the services are performed. Non-refundable, up-front fees paid in connection with these contracted services are deferred and recognized as an expense over the estimated term of the related contract.

Stock-based compensation

The Company accounts for stock-based compensation expense for its employees in accordance with US GAAP guidance related to stock-based compensation. Under this guidance, stock-based compensation cost is estimated at the grant date based on the fair value of the award and is recognized as an expense ratably over the requisite service period of the award. The Company uses the Black-Scholes Merton option pricing model for determining the fair value for all its awards and will recognize compensation cost on a straight-line basis over the awards' vesting periods.

Advertising Costs

Advertising costs are expensed as incurred. Total advertising costs for each of the years ended December 31, 2013, 2012 and 2011 were $0.4 million, $0.3 million and $0.2 million, respectively.

Warrant liabilities

The Company issued several rounds of warrants related to various debt and equity transactions which occurred in 2010 and 2011. The Company accounts for its warrants issued in accordance with the US GAAP accounting guidance under Accounting Standards Codification (ASC) 815 applicable to derivative instruments, which requires every derivative instrument within its scope to be recorded on the balance sheet as either an asset or liability measured at its fair value, with changes in fair value recognized in earnings.  Based on this guidance, the Company determined that the Company's warrants do not meet the criteria for classification as equity.  Accordingly, the Company classified the warrants as current liabilities. The warrants are subject to remeasurement at each balance sheet date with any change in fair value recognized as a component of other income (expense), in the statements of operations and comprehensive loss. Warrants are also remeasured at fair value immediately prior to being exercised, and the resulting fair value is reclassed into additional paid-in capital, net of any applicable exercise proceeds. The Company estimated the fair value of these warrants at the respective balance sheet dates using the Black-Scholes Merton option pricing model as described in the stock-based compensation section above, based on the estimated market value of the underlying common stock at the valuation measurement date, the remaining contractual term of the warrant, risk-free interest rates and expected dividends on and expected volatility of the price of the underlying common stock. There is a moderate degree of subjectivity involved when using option pricing models to estimate warrant liability and the assumptions used in the Black-Scholes Merton option pricing model are moderately judgmental.

Foreign currency transactions

The Company's functional and reporting currency is the U.S. dollar. The assets and liabilities of the Company's Canadian operations are maintained in U.S. dollars. Monetary assets and liabilities denominated in foreign currencies are translated into U.S. dollars at exchange rates in effect at the consolidated balance sheet dates, and non-monetary assets and liabilities are translated at exchange rates in effect on the date of the transaction. Revenue and expenses are translated into U.S. dollars at average exchange rates prevailing during the year. Resulting exchange gains (losses) of: ($131,000), ($15,000), ($29,000) are included in other income (expense) in the years ended December 31, 2013, 2012 and 2011, respectively.

Geographic information

The following table provides geographic information related to the Company's revenues (in thousands):

United States

Canada

Rest of World

Total

31-Dec-13

Revenues

$

13,844

$

121

$

680

$

14,645

31-Dec-12

Revenues

$

3,564

$

59

$

337

$

3,960

Comprehensive loss

Comprehensive income (loss) is defined as the change in equity during a period from transactions and other events and circumstances from non-owner sources. Comprehensive income (loss) generally includes unrealized gains or losses on the Company's marketable securities and foreign currency translation adjustments. In all the periods presented, the Company's comprehensive loss equaled net loss for the period.

Net loss per share

Basic earnings per share (''EPS'') excludes dilutive securities and is computed by dividing net loss available to common stockholders by the weighted average number of shares of common stock outstanding for the year. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted and the resulting additional shares are dilutive because their inclusion decreases the amount of EPS.

The following are potentially dilutive securities which have not been used in the calculation of diluted loss per share as they are anti-dilutive (in thousands):

December 31,

2013

2012

2011

Stock options

5,537

4,100

3,691

Warrants

599

2,183

4,087

Total

6,136

6,283

7,778

Recent accounting pronouncements

Effective January 1, 2013, the Company adopted the FASB's requirements for presentation of reclassifications out of accumulated other comprehensive income (AOCI). The guidance requires companies to report, in one place, information about reclassifications out of AOCI and to present reclassifications by component when reporting changes in AOCI balances. The adoption of this authoritative guidance did not have an impact on the Company's financial position or results of operations.

In July 2013, the FASB issued Accounting Standards Update, or ASU, No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. ASU 2013-11 provides explicit guidance on the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The guidance is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013, with an option for early adoption. We intend to adopt this guidance at the beginning of our first quarter of fiscal year 2014 and do not believe the adoption of this standard will have a material impact on our financial position, results of operations or related financial statement disclosures.

In July 2012, the FASB issued Accounting Standards Update, or ASU, No. 2012-02, Testing Indefinite-Lived Intangible Assets for Impairment. ASU 2012-02 gives an entity the option to first assess qualitative factors to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. This guidance became effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. The Company adopted the provisions of the guidance in the fourth quarter of 2013. The adoption did not have a material impact on the Company's financial position or results of operations.

Note_3_Balance_Sheet_Details

Note 3 - Balance Sheet Details	12 Months Ended
	Dec. 31, 2013
Disclosure Text Block Supplement [Abstract]	'
Supplemental Balance Sheet Disclosures [Text Block]	'
	3. BALANCE SHEET DETAILS
	Accounts receivable
	(in thousands)	December 31,
		2013			2012
	Trade receivables	$	3,939		$	910
	Due from related parties		—			15
	Allowance for doubtful accounts		(415	)		(36	)
		$	3,524		$	889
	Inventory
	(in thousands)	December 31,
		2013			2012
	Finished goods	$	899		$	1,863
	Inventory reserves		(14	)		—
		$	885		$	1,863
	The Company evaluates inventory for estimated excess quantities and obsolescence, based on expected future sales levels and projections of future demand, with the excess inventory provided for. In addition, the Company assesses the impact of changing technology and market conditions. The Company has entered into a long term purchase commitment to buy the test cards from MiniFAB. The purchase commitment contains required minimum annual purchases. As part of our consideration of excess or obsolete inventory, the Company considers future annual minimum purchases, estimated future usage and the expiry dating of the cards in its analysis of any inventory reserve needed. The usage of the minimum purchase commitment is predicated upon significant increases in revenues from TearLab products as compared to 2013 and prior years.
	Prepaid expenses
	(in thousands)	December 31,
		2013			2012
	Prepaid trade shows	$	162		$	159
	Prepaid insurance		227			131
	Manufacturing deposits		104			—
	Subscriptions		86			1
	Other fees and services		110			96
		$	689		$	387
	Fixed Assets
	(in thousands)	December 31,
		2013			2012
	Furniture and office equipment	$	221		$	115
	Leasehold improvements		47			—
	Computer equipment and software		386			203
	Capitalized TearLab equipment readers		3,640			582
	Medical equipment		401			373
			4,695			1,273
	Accumulated depreciation		(1,266	)		(643	)
		$	3,429		$	630
	Depreciation expense was $624,000, $137,000, and $83,000, during the years ended December 31, 2013, 2012, and 2011, respectively.
	Patents and trademarks
	(in thousands)	December 31,
		2013			2012
	Patents	$	236		$	236
	Trademarks		32			32
			268			268
	Accumulated amortization		(160	)		(132	)
		$	108		$	136
	Amortization expense was $28,000, $28,000, and $28,000 during the years ended December 31, 2013, 2012, and 2011, respectively.
	These patents and trademarks are amortized, using the straight-line method, over an estimated useful life of 10 years from the date of approval of the patents and trademarks.
	Estimated aggregate amortization expense for patents and trademarks at December 31, 2013 is as follows (in thousands):
	2014	$	28
	2015		28
	2016		28
	2017		24
	Total	$	108
	Accrued liabilities
	(in thousands)	December 31,
		2013			2012
	Due to professionals	$	616		$	258
	Due to employees and directors		1,503			1,052
	Goods received but not yet invoiced		207			17
	Sales and use tax liabilities		527			99
	Royalty liabilitiy		281			122
	Readers and test cards in transit		368			100
	Other		342			341
		$	3,844		$	1,989

Note_4_Intangible_Assets

Note 4 - Intangible Assets	12 Months Ended
	Dec. 31, 2013
Disclosure Text Block [Abstract]	'
Intangible Assets Disclosure [Text Block]	'
	4. INTANGIBLE ASSETS
	The Company's intangible assets consist of the value of TearLab® Technology acquired in the acquisition of TearLab Research, Inc. The TearLab Technology consists of a disposable lab card and card reader, supported by an array of patents and patent applications that are either held or in-licensed by the Company. The TearLab Technology is being amortized using the straight-line method over an estimated useful life of 10 years. Amortization expense for each of the years ended December 31, 2013, 2012 and 2011 was $1,215,000.
	Intangible assets subject to amortization consist of the following (in thousands):
		31-Dec-13				31-Dec-12
		Cost		Accumulated Amortization		Cost		Accumulated Amortization
	TearLab® technology	$	12,172	$	8,678	$	12,172	$	7,463
	Estimated future amortization expense related to intangible assets with finite lives at December 31, 2013 is as follows (in thousands):
		Amortization of
		intangible assets
	2014		1,215
	2015		1,215
	2016		1,064
	Total	$	3,494
	The Company determined that, as of December 31, 2013, there have been no significant events which may affect the carrying value of its TearLab technology. However, the Company's prior history of losses and losses incurred during the current fiscal year reflect a potential indication of impairment, thus requiring management to assess whether the Company's TearLab technology was impaired as of December 31, 2013. Based on management's estimates of forecasted undiscounted cash flows as of December 31, 2013, the Company concluded that there is no indication of an impairment of the Company's TearLab technology. Therefore, no impairment charge was recorded during any of the three years ended December 31, 2013.

Note_5_Related_Party_Transacti

Note 5 - Related Party Transactions	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	5. RELATED PARTY TRANSACTIONS
	On August 20, 2009, the Company entered into a distribution agreement with Science with Vision Inc., pursuant to which Science with Vision obtained exclusive Canadian distribution rights with respect to the Company's products.  The Company began selling products through the Canadian distributor in 2010. The Company's chairman of the board of directors and chief executive officer has a material financial interest in Science with Vision. Sales to this distributor for the years ended December 31, 2013 and 2012 were $0 and $59,000, respectively, and the outstanding accounts receivable balances due at December 31, 2013 and December 31, 2012 were $0 and $15,000, respectively.
	On September 3, 2013, the Company and Science with Vision Inc. agreed to terminate the distribution agreement including exclusive distribution rights of TearLab products in Canada. In consideration of the termination agreement, the Company agreed to a one-time payment to Science with Vision Inc. of $200,000 Canadian dollars and a royalty on all sales in Canada of products for which Science with Vision Inc. had exclusive distribution rights. The one-time payment resulted in a charge of $190,000 USD during the year ended December 31, 2013 and is recorded within sales and marketing expense. Royalties are recorded as cost of goods sold in the income statement in the period in which revenue is recognized for the associated products sold. At December 31, 2013 the Company has recorded an accrued liability of $3,000 related to royalties due to Science with Vision which is reported as a current liability. The Company's chairman of the board of directors and chief executive officer has a material financial interest in Science with Vision.
	On November 2, 2009, the Company, entered into a capital advisory agreement for a two year period with Greybrook Capital Inc., or Greybrook, which was amended on January 8, 2010.  Pursuant to the terms of the agreement, as amended, Greybrook was to receive $200,000 in cash or 163,934 common shares for its services. On April 14, 2011 the Company issued 163,934 common shares to Greybrook to satisfy the outstanding liability related to both years. The Company’s chairman of the board of directors and chief executive officer, is a principal with, and holds a material financial interest in Greybrook.

Note_6_Income_Taxes

Note 6 - Income Taxes	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	6. INCOME TAXES
	Geographic sources of loss from continuing operations before income tax are as follows:
		December 31,
		2013			2012				2011
	Domestic	$	28,155		$	19,222		$	8,589
	Foreign		835			90			220
	Total loss from continuing operations before income taxes		28,990			19,312			8,809
	Significant components of the Company's deferred tax assets and liabilities are as follows (in thousands):
			December 31,
		2013			2012
	Deferred tax assets
	Intangible assets	$	413		$	345
	Stock options		1,955			5,643
	Accruals and other		742			519
	Net operating loss carry forwards		14,449			11,240
			17,559			17,747
	Valuation allowance		(16,244	)		(15,838	)
	Deferred tax asset		1,315			1,909
	Deferred tax liability
	Intangible assets		(1,315	)		(1,909	)
	Deferred tax liability		(1,315	)		(1,909	)
	Deferred taxes, net	$	—		$	—
	The following is a reconciliation of the recovery of income taxes between those that are expected, based on enacted tax rates and laws, to those currently reported (in thousands):
		December 31,
		2013			2012			2011
	Loss for the year before income taxes	$	(28,990	)	$	(19,312	)	$	(8,809	)
	Expected recovery of income taxes		(9,886	)		(6,759	)		(3,083	)
	State income tax, net of federal benefit		(440	)		(1,070	)		(404	)
	Stock-based compensation		204			64			103
	Warrants		3,776			2,958			82
	Non-deductible interest		—			—			38
	Deferred state tax rate adjustment		899			(92	)		30
	Expiration of options		3,761			—			—
	Adjustment to deferred assets		1,138			187			1,236
	Non-deductible expenses & other		112			32			69
	Change in valuation allowance		406			4,680			1,929
	Total recovery of income taxes	$	—		$	—		$	—
	Income taxes are recorded in accordance with authoritative guidance for accounting for income taxes, which requires the recognition of deferred tax assets and liabilities to reflect the future tax consequences of the events that have been recognized in the Company's consolidated financial statements or tax returns. Measurement of the deferred items is based on enacted tax laws. In the event of differences between the financial reporting bases and tax bases of the Company's assets, an assessment regarding the Company ability to realize the future benefits of the deferred tax assets is required. The Company records a valuation allowance to reduce the deferred tax assets to the amount that is more likely than not to be realized. Management has considered future taxable income and ongoing tax planning strategies in assessing the need for the valuation allowance. In the event the Company were to determine that it would be able to realize the deferred tax assets in the future in excess of their net recorded amounts, an adjustment to the deferred tax assets would increase the income in the period such determination was made. Likewise, should the Company determine that it would not be able to realize all or part of the net deferred tax assets in the future, an adjustment to the deferred tax assets would be charged to income in the period such determination was made.
	In July 2006, the “FASB” issued additional guidance which requires the impact of an uncertain income tax position on the income tax return must be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Additionally, the provisions under this guidance also provides guidance on derecognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Company adopted the provisions under this guidance on January 1, 2007. The adoption of these provisions had no impact on the Company's consolidated financial position or results of operations. At December 31, 2013 and 2012, the Company has no unrecognized income tax benefits and no material uncertain tax positions.
	During the year ended December 31, 2012, a change of ownership for tax purposes causing Section 382 restrictions on the utilization of net operating losses occurred.  The Company is in the process of updating the Section 382 analysis for 2013. No additional ownership changes are expected to arise from the 2013 Section 382 update. The ownership change in 2012, while limiting the annual utilization of net operating losses, will not cause the carryforwards generated subsequent to the Company's last ownership change in October 2008 to expire unused. In general, an ownership change, as defined by Section 382, results from transactions increasing ownership of certain stockholders or public groups in the stock of the corporation by more than 50 percentage points over a three-year period. Utilization of net operating loss carryforwards are subject to annual limitations under Section 382 of the Internal Revenue Code of 1986, and similar state provisions whenever an ownership change has occurred. The ownership changes described above will limit the annual amount of net operating loss carryforwards that can be utilized to offset future taxable income.
	At December 31, 2013, the Company had federal net operating loss carryforwards of approximately $39.1 million, state net operating loss carryforwards of approximately $31.7 million and Canadian net operating loss carryforwards of approximately $15.1 million. The federal net operating loss carryforwards begin to expire in 2017, the state net operating loss carryforwards begin to expire in 2014 and the Canadian net operating loss carryforwards begin to expire in 2015. The federal and state net operating loss carryovers reflected in the deferred tax table above do not include any net operating loss carryover which would expire unutilized solely as a result of 382 limitations arising in connection with the 2008 ownership change. As of December 31, 2013, the Company has approximately $1.4 million of net operating loss carryforwards related to stock option exercises which will result in an increase to additional paid-in capital and a decrease in income taxes payable at the time when the tax loss carryforwards are utilized.
	The Company's policy is to recognize interest and penalties related to income tax matters in other expense. Because the Company has generated net operating losses since inception for both state and federal purposes, no additional tax liability, penalties or interest have been recognized for balance sheet or income statement purposes as of and for the three years ended December 31, 2013.
	The Company does not expect a significant change in the amount of its unrecognized tax benefits within the next 12 months. Therefore, it is not expected that the change in the Company's unrecognized tax benefits will have a significant impact on the Company's results of operations or financial position.
	All of the federal income tax returns for the Company and its subsidiaries remain open since their respective dates of incorporation due to the existence of net operating losses. The Company and its subsidiaries have not been, nor are they currently, under examination by the Internal Revenue Service or the Canada Revenue Agency.
	State and provincial income tax returns are generally subject to examination for a period of between three and five years after their filing. However, due to the existence of net operating losses, all state income tax returns of the Company and its subsidiaries since their respective dates of incorporation are subject to re-assessment. The state impact of any federal changes remains subject to examination by various states for a period of up to one year after formal notification to the states. The Company and its subsidiaries have not been, nor are they currently, under examination by any state tax authority.

Note_7_Convertible_Notes_Payab

Note 7 - Convertible Notes Payable and Accrued Interest	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	7.   CONVERTIBLE NOTES PAYABLE AND ACCRUED INTEREST
	In July 2009, the Company entered into an agreement with certain investors whereby the investors agreed to provide financing (the ''Financing'') to the Company through the purchase of convertible secured notes (''the Notes''), in the aggregate amount of $1.55 million. On August 31, 2009, an additional $200,000 of financing was received by the Company to bring the aggregate total funding received to $1.75 million. The Notes evidencing the Financing, were to mature on the second anniversary of their issuance (“the Maturity Date”), bearing interest at a rate of 12% per annum and were convertible into shares of the Company's common stock upon the request of holders of 51% or more of the outstanding principal amount of the Notes at any time after August 31, 2009 and prior to the Maturity Date. The conversion price of the Notes was $1.3186. The Notes were secured by substantially all of the assets of the Company.
	On June 13, 2011 (Conversion date), upon the request of holders of more than 51% of the outstanding principal amount of the Notes, the Company issued 1,629,539 shares of its common stock in consideration of the conversion and retirement of the Company's outstanding Financing obligations in the aggregate amount of $2,149,000, of which $399,000 was accrued interest through the Conversion date, (the Conversion). In connection with the Conversion, the Company issued warrants with a life of five years to purchase 109,375 shares of common stock (the ''Financing Warrants''). The exercise price of the Financing Warrants is $1.60 per common share. The fair value of the warrants totaling $163,000, calculated using the Black-Scholes Merton option pricing model, was initially recorded at the date of Financing in additional paid-in capital and accreted over the term of the Notes through the Conversion date. The Company recorded amortization charges related to the Financing Warrants of $0, $0 and $69,000 for the years ended December 31, 2013, 2012 and 2011, respectively, included in other income (expense).
	As the conversion price of the Notes reflected a price discounted from the fair market value of the Company's common stock, there was a deemed beneficial conversion feature associated with the Financing. The Company recorded $728,000 representing the value of the beneficial conversion feature at the date of the Financing in additional paid-in capital. The value of the beneficial conversion was being amortized over the term of the Notes through the Conversion date with charges $0, $0 and $314,000 for the years ended December 31, 2013, 2012 and 2011, respectively, included in other income (expense).
	The Company incurred $87,000 in legal and consulting expenses related to the Financing which was allocated to deferred finance charges for $43,000 and cost of equity for $44,000 in proportion to the allocation of the Financing amount between equity and liabilities. The value of the deferred charges was amortized over the term of the Notes through the Conversion date and expenses of $0, $0 and $19,000 for the years ended December 31, 2013, 2012 and 2011, respectively, are included in other income (expense).

Note_8_Commitments_and_Conting

Note 8 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	8.   COMMITMENTS AND CONTINGENCIES
	Commitments
	The Company has commitments relating to operating leases recognized on a straight line basis over the term of the lease for rental of office space and equipment from unrelated parties, expiring at various times from January 1, 2012 through June 30, 2018. The total future minimum obligation under these various leases for 2014, 2015, 2016, 2017 and 2018 is $256,000, $334,000, $343,000, $353,000 and $177,000, respectively. Rent expensed under these leases was $223,000, $143,000, and $142,000 for the years ended December 31, 2013, 2012, and 2011, respectively. The Company leases office facilities under an operating lease agreement. The initial term of the lease is five years and includes periodic rent increases and a renewal option.
	On March 12, 2003, TearLab entered into a patent license and royalty agreement with the University of California San Diego to obtain an exclusive license to make, use, sell, offer for sale, and import TearLab technology in development. Starting in 2009, the Company was required to make minimum royalty payments of $35,000 or 5.5% of gross sales per year, whichever is higher. However, if this new technology is combined with existing technology, the maximum royalty payable on the sale of the combined products would be 5.5% of gross sales per year. As the new technology is currently in development, there is no revenue and the minimum royalty payment of $35,000 is applicable. Future minimum royalty payments under this agreement as of December 31, 2013 are approximately as follows (in thousands):
	2014	$	35
	2015		35
	2016		35
	2017		35
	2018		35
	Thereafter		315
	Total	$	490
	Effective October 1, 2006, TearLab entered into a patent license and royalty agreement with the University of California San Diego to obtain a second exclusive license to make, use, sell, offer for sale, and import existing TearLab technology. The Company is required to make royalty payments of $35,000 or 5.5% of gross sales per year, whichever is higher. Additionally, the Company is required to pay a royalty of 30% of any sublicense fees it receives prior to receiving FDA approval and 25% of any sub-license fees it receives after FDA approval. The Company incurred fees of $807,000, $213,000 and $145,000 under this agreement during the years ended December 31, 2013, 2012 and 2011, respectively. The Company had $243,000 and $122,000 in accrued royalties at December 31, 2013 and 2012, respectively. Future minimum royalty payments under this agreement as of December 31, 2013 are approximately as follows (in thousands):
	2014	$	35
	2015		35
	2016		35
	2017		35
	2018		35
	Thereafter		315
	Total	$	490
	On February 23, 2009, the Company entered into an agreement for the manufacturing of its TearLab® reader and pens with a third party manufacturing company. The agreement is in effect for three years after the start of production and can be renewed for one-year. The Company has no minimum commitment. Upon termination or cancellation of the agreement, the Company is liable for inventory and materials remaining at the manufacturer's facilities at 110% of the manufacturer's cost. At December 31, 2013, the manufacturer maintained inventory and materials with a value of approximately $30,000, all of which had been purchased to meet manufacturing requirements of purchase orders issued by the Company.
	On August 1, 2011, the Company, through its subsidiary, TearLab Research, Inc., entered into a manufacturing and development agreement, or the Manufacturing Agreement, with MiniFAB (Aust) Pty Ltd, or MiniFAB. Pursuant to the terms of the Manufacturing Agreement, MiniFAB will manufacture and supply test cards for the Company. The Manufacturing Agreement specifies minimum order quantities that will require the Company to purchase approximately $26.8 million (AUD$30.2 million) in test cards from MiniFAB from inception of the agreement through the end of 2015. The agreement is denominated in AUD$ so the actual amounts paid in USD may vary. The agreement also has annual minimum order commitments under the Manufacturing Agreement. The Company met the annual minimum order commitment for the year ended December 31, 2013 and had no purchase obligation under the Manufacturing Agreement as of December 31, 2013. The Company has a commitment for 2014 of $8.3 million representing a minimum commitment to purchase 3,000,000 test cards. The Manufacturing Agreement has a ten year initial term and may be terminated by either party if the other party is in breach or becomes insolvent. If terminated for any reason other than a default by MiniFAB, the Company will be obligated to pay a termination fee based on the cost of products manufactured by MiniFAB, but not yet invoiced, repayment of capital invested by MiniFAB, less depreciation calculated in accordance with Australian accounting standards, and the expected profit to MiniFAB had the remaining minimum order quantities been purchased by the Company.
	Future minimum purchase commitments under this agreement as of December 31, 2013 are approximately as follows (in millions):
	2014	$	8.3
	2015		9.1
	Total	$	17.4
	Contingencies
	During the ordinary course of business activities, the Company may be contingently liable for litigation and a party to claims. Currently the Company is not party to any litigation.

Note_9_Fair_Value_Measurements

Note 9 - Fair Value Measurements	12 Months Ended
	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Disclosures [Text Block]	'
	9. FAIR VALUE MEASUREMENTS
	The Company measures certain assets and liabilities in accordance with authoritative guidance which requires fair value measurements be classified and disclosed in one of the following three categories:
		●	Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for assets or liabilities.
		●	Level 2: Observable prices that are based on inputs not quoted on active markets, but corroborated by market data.
		●	Level 3: Unobservable inputs are used when little or no market data is available.
	As of December 31, 2013 and 2012, assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurements. The Company reviews the fair value hierarchy classification on a quarterly basis. Changes in the ability to observe valuation inputs may result in a reclassification of levels for certain securities within the fair value hierarchy. The Company did not have any assets or liabilities in Level 1 and Level 2, and no transfers to or from Level 3 of the fair value measurement hierarchy during the years ended December 31, 2013 and 2012.
	At December 31, 2013, the Company has a liability for warrants to purchase 524,549 shares of common stock at an exercise price of $1.86 per share valued at $4,047,000 (Note 10). All warrant liabilities are classified as Level 3 fair value measurements.
	The following table provides a reconciliation for all liabilities measured at fair value using significant unobservable inputs (Level 3) for the year ended December 31, 2013 (in thousands):
			Fair Value Measurements Using Significant Unobservable Inputs (Level 3)
	Balance of warrant liability at January 1, 2013		$	6,239
	Reclass of warrant liability to stockholder’s equity upon exercise			(13,297	)
	Change in fair value of warrant liability included in other (income) / expense			11,105
	Balance of warrant liability at December 31, 2013		$	4,047

Note_10_Capital_Stock

Note 10 - Capital Stock	12 Months Ended
	Dec. 31, 2013
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	10. CAPITAL STOCK
	(a) Authorized share capital
	The total number of authorized shares of common stock of the Company is 65,000,000. Each share of common stock has a par value of $0.001 per share. The total number of authorized shares of preferred stock of the Company is 10,000,000. Each share of preferred stock has a par value of $0.001 per share.
	(b) Common stock
	On April 14, 2011 pursuant to the capital advisory agreement (Note 5), as amended, the Company issued 163,934 shares of common stock to Greybrook. Elias Vamvakas, Chairman of the Company's board of directors and acting Chief Executive Officer, is a principal with, and holds a material financial interest in, Greybrook.
	On June 13, 2011, the Company issued 1,629,539 shares of its common stock as well as warrants (''Financing Warrants'') to purchase 109,375 shares of its common stock in consideration of conversion and retirement of the Company's outstanding July and August 2009 debt obligations and related accrued interest in the aggregate amount of $2,149,000 with associated costs of $41,000. The exercise price of the Financing Warrants is $1.60 per common share representing the price per share equal to the closing bid price per share of the Company's common stock on the NASDAQ stock market on July 15, 2009.
	On June 30, 2011, the Company closed a private placement financing in which 3,846,154 shares of common stock and warrants to purchase 3,846,154 shares of common stock for gross proceeds of approximately $7,000,000 were issued, with associated costs of $703,000, of which $303,000 was related to warrants and $400,000 to common shares. Of the gross proceeds $3,549,000 were recorded as share equity and the remaining $3,451,000 was determined to be the value of the warrants issued in the financing. The investors purchased the shares and warrants for $1.82 per unit (each unit consisting of one share and one warrant to purchase shares of common stock). The exercise price of the warrants is $1.86 per share. The warrants are exercisable at any time from the date of issuance until June 30, 2016. During 2013, 1,571,136 warrants were exercised for gross proceeds of $676,000.
	On April 16, 2012, the Company closed an underwritten public offering of 3.45 million shares of its common stock at a price to the public of $3.60 per share. The Company received gross proceeds of $12,420,000, with associated costs of $1,194,000.
	On July 18, 2012, the Company closed an underwritten registered direct financing of 2.5 million shares of its common stock at a price of $3.17 per share. The Company received gross proceeds of $7,925,000, with associated costs of $524,000.
	On September 17, 2012 the Company issued 316,779 shares of restricted stock units to its management team as settlement of an outstanding liability for previously accrued bonuses related to achievement of CLIA waiver status. The costs basis of the shares granted was $3.72, the closing price of the Company's stock on the date of grant, for a total value of $1,182,000. The shares were issued in accordance with the Company's amended 2002 Stock Incentive Plan and were fully vested on the date of grant.
	On July 30, 2013, the Company closed an underwritten public offering of 2.99 million shares of its common stock at a price to the public of $13.50 per share. The Company received gross proceeds of $40,365,000, with associated costs of $3,036,000.
	(c) Stock Option Plan
	The Company has a stock option plan, the 2002 Stock Incentive Plan (the "Stock Incentive Plan"), which was most recently amended on June 7, 2013 in order to increase the shares reserved under the Stock Option Plan by 1,000,000. Under the Stock Incentive Plan, up to 5,200,000 options are available for grant to employees, directors and consultants. Options granted under the Stock Incentive Plan may be either incentive stock options or non-statutory stock options. Under the terms of the Stock Incentive Plan, the exercise price per share for an incentive stock option shall not be less than the fair market value of a share of stock on the effective date of grant and the exercise price per share for non-statutory stock options shall not be less than 85% of the fair market value of a share of stock on the date of grant. No option granted to a holder of more than 10% of the Company's common stock shall have an exercise price per share less than 110% of the fair market value of a share of stock on the effective date of grant.
	Options granted are typically service-based options. Generally, options expire 10 years after the date of grant. No incentive stock options granted to a 10% owner optionee shall be exercisable after the expiration of five years after the effective date of grant of such option, no option granted to a prospective employee, prospective consultant or prospective director may become exercisable prior to the date on which such person commences service, and with the exception of an option granted to an officer, director or consultant, no option shall become exercisable at a rate less than 20% per annum over a period of five years from the effective date of grant of such option unless otherwise approved by the Board. Shares issued upon option exercise result in new shares issued by the Company.
	The Company accounts for stock-based compensation under the authoritative guidance which requires that share-based payment transactions with employees be recognized in the financial statements based on their fair value and recognized as compensation expense over the vesting period. The Company uses the Black-Scholes Merton option pricing model to calculate the fair value of the stock options. The weighted-average fair value of stock options granted during the years ended December 31, 2013, 2012 and 2011 was $8.96, $2.93, and $1.20, respectively.
	The following table sets forth the total stock-based compensation expense resulting from stock options included in the Company's consolidated statements of consolidated loss (in thousands):
		Year ended December 31,
		2013			2012			2011
	General and administrative	$	1,837		$	528		$	340
	Clinical and regulatory		174			375			93
	Sales and marketing		1,727			538			57
	Stock-based compensation expense before income taxes	$	3,738		$	1,441		$	490
	The estimated fair value of stock options for the periods presented was determined using the Black-Scholes Merton option pricing model with the following weighted-average assumptions:
		Year ended December 31,
		2013			2012			2011
	Volatility		101	%		104	%		105	%
	Weighted average Expected life of options (years)	5.89			5.74			5.36
	Risk-free interest rate		1.43	%		0.88	%		1.49	%
	Dividend yield		0	%		0	%		0	%
	The Company's computation of expected volatility is based on the historical volatility of the Company's common stock over a period of time equal to the expected term of the stock options. Due to the lack of sufficient historical data, the Company's computation of weighted average expected life was estimated using the simplified method as prescribed by the Securities and Exchange Commission. Under this approach, estimated life is calculated to be the mid-point between the vesting date and the end of the contractual period. The risk-free interest rate for an award is based on the U.S. Treasury yield curve with a term equal to the expected life of the award on the date of grant.
	A summary of the options issued during the year ended December 31, 2013 and the total number of options outstanding as of that date and changes since December 31, 2010 are set forth below:
		Number of Options Outstanding			Weighted Average Exercise Price			Weighted Average Remaining Contractual Life (years)			Aggregate Intrinsic Value
	Outstanding, December 31, 2010		3,576,543		$	3.46			7.18		$	899,010
	Granted		238,278			1.56
	Exercised		—			—
	Forfeited/cancelled/expired		(124,167	)		3.14
	Outstanding, December 31, 2011		3,690,654			3.34			7.06		$	269,587
	Granted		720,250			3.69
	Exercised		(294,384	)		0.37
	Forfeited/cancelled/expired		(17,178	)		10.37
	Outstanding, December 31, 2012		4,099,342			3.54			7.14		$	6,798,973
	Granted		1,837,500			9.78
	Exercised		(181,854	)		2.52
	Forfeited/cancelled/expired		(218,193	)		11.07
	Outstanding, December 31, 2013		5,536,795		$	4.91			6.89		$	27,256,235
	Vested or expected to vest, December 31, 2013		3,964,837		$	3.81			5.9		$	25,370,479
	Exercisable, December 31, 2013		3,469,444		$	3.29			5.96		$	24,067,198
	The aggregate intrinsic value at December 31, 2013 represents the total pre-tax intrinsic value, calculated as the difference between the Company's closing stock price on the last trading day of the respective fiscal year and the exercise price, multiplied by the number of shares that would have been received by the option holders if the options that could be exercised had been exercised on such date.
	Net cash proceeds from the exercise of common stock options were $458,000, $110,000 and $0 for the years ended December 31, 2013, 2012 and 2011, respectively. No income tax benefit was realized from stock option exercises during the years ended December 31, 2013, 2012 and 2011. The Company presents excess tax benefits from the exercise of stock options, if any, as financing cash flows rather than operating cash flows.
	The total intrinsic value of options exercised was $2,038,000, $923,000, and $0 during the years ended December 31, 2013, 2012 and 2011, respectively. The total fair value of stock options vested during the years ended December 31, 2013, 2012, and 2011 was $720,000, $530,000 and $512,000, respectively.
	As of December 31, 2013, $10,791,000 of total unrecognized compensation cost related to stock options is expected to be recognized over a weighted-average period of 3.49 years.
	As of December 31, 2013, the Company had zero options remaining in the Stock Option Plan available for grant.
	As of December 31, 2013, the Company had granted 337,500 options to certain employees and consultants which require shareholder approval to increase the option pool by at least 203,100 options before the options granted become exercisable. If shareholder approval is not obtained by December 13, 2014 to increase the option pool, then these options shall expire and will be returned to the Plan. These options vest one-third annually on the anniversary of its grant date of December 13, 2013.
	(d) Warrants
	On February 6, 2007, the Company issued warrants to investors and a transaction advisor (''2007 Warrants''). The 2007 Warrants were exercisable immediately into an aggregate of 131,497 shares of the Company's common stock at $46.25 per common share. These warrants expired during the first quarter of 2012 with no warrants having been exercised. On June 13, 2011, the Company issued 1,629,539 shares of its common stock as well as warrants (''Financing Warrants'') to purchase 109,375 shares of its common stock in consideration of conversion and retirement of the Company's outstanding July and August 2009 debt obligations in the aggregate amount of $2,149,000 with associated costs of $41,000. The exercise price of the Financing Warrants is $1.60 per common share representing the price per share equal to the closing bid price per share of the Company's common stock on the NASDAQ stock market on July 15, 2009. During 2013, 12,813 warrants were exercised for gross proceeds of $18,000.
	On June 30, 2011, the Company closed a private placement financing in which 3,846,154 shares of common stock and warrants (''2011 Warrants'') to purchase 3,846,154 shares of common stock for gross proceeds of approximately $7,000,000 were issued. The investors purchased the shares and warrants for $1.82 per unit (each unit consisting of one share and one warrant to purchase shares of common stock). The exercise price of the warrants is $1.86 per share. The warrants are exercisable at any time from the date of issuance until June 30, 2016. The Company's estimated the fair value of the warrants at the date of issuance using the Black-Scholes Merton option pricing model with a 101% volatility, 5.0 years expected life and a risk-free interest rate of 1.76%. The fair value of $5,518,000 was classified as a current liability as the Company determined that these warrants do not meet the criteria for classification as equity. During 2013, 1,571,136 warrants were exercised for gross proceeds of $676,000.
	The Company accounts for the 2011 Warrants in accordance with US GAAP guidance applicable to derivative instruments. The Company determined that the 2011 Warrants do not meet the criteria for classification as equity. Accordingly, the Company classified the 2011 Warrants as current liabilities at December 31, 2013.
	The Company initially allocated the total proceeds received, pursuant to the Securities Purchase Agreement, to the shares of common stock and warrants issued based on their relative fair values. This resulted in an allocation of $3,012,000 of proceeds to warrant liability. Since under the derivative guidance the Company is required to record the derivatives at fair value, the Company therefore estimated the fair value of the warrants on the issuance date to be $5,518,000, and recorded the increase to the warrant liability of $2,506,000 as a charge other expense in its consolidated statements of comprehensive loss as of June 30, 2011. Transaction costs associated with the issuance of the warrants of $303,000 were immediately expensed and included as warrant issuance costs in the Company's consolidated statements of comprehensive loss.
	The estimated fair value of the 2011 Warrants at December 31, 2013 was determined using the Black-Scholes Merton option pricing model with the following weighted average assumptions:
	Volatility		79	%
	Expected life of Warrants (years)		2.5
	Risk-free interest rate		0.58	%
	Dividend yield		0	%
The fair value of the 2011 warrants is highly sensitive to the changes in the Company's stock price and stock price volatility.
During the year ended December 31, 2013 certain holders of 2011 Warrants exercised 1,571,136 warrants. The Company received $693,000 in proceeds from these exercises. The Company is required to record the outstanding warrants at fair value at the time of exercise, before moving the fair value into additional paid-in capital, resulting in an adjustment to the warrant obligations, with any gain or loss recorded in earnings of the applicable reporting period. The Company, therefore, estimated the fair value of the exercised 2011 Warrants at their respective exercise dates to be $13,297,000, an increase of $8,620,000 from the previous value at December 31, 2012 of $4,014,000. The fair value was determined using the Black- Scholes Merton option pricing model and the increase was recorded as an expense in other income (expense) in the consolidated statement of operations and comprehensive loss for the year ended December 31, 2013.
During the year ended December 31, 2012, certain holders of 2011 Warrants exercised 1,750,469 warrants. The Company received $3,256,000 in proceeds from these exercises. The Company estimated the fair value of the exercised 2011 Warrants at their respective exercise dates to be $4,014,000, an increase of $2,668,000 from the previous value at December 31, 2011 of $1,346,000. The fair value was determined using the Black-Scholes Merton option pricing model with the following weighted average assumptions for volatility of 97%, 4.3 years expected life and a risk free rate of 0.85%. This increase was recorded as an expense in other income (expense) in the consolidated statement of operations and comprehensive loss for the year ended December 31, 2012. There were no similar warrant exercises for the year ended December 31, 2011.
The Company is also required to record the outstanding warrants at fair value at the end of each reporting period, resulting in an adjustment to the warrant obligations, with any gain or loss recorded in earnings of the applicable reporting period. The Company, therefore, estimated the fair value of the remaining warrants as of December 31, 2013 to be $4,046,000, an increase of $2,485,000 from the previous value at December 31, 2012. This amount was recorded as a charge to other income (expense) in the consolidated statement of operations and comprehensive loss for the year ended December 31, 2013.
On June 13, 2011, in connection with the conversion of the notes payable and accrued interest (see Note 6), the Company issued warrants with a life of five years to purchase 109,375 shares of common stock. The exercise price of these warrants is $1.60 per common share representing the price per share equal to the closing bid price per share of the Company's common stock on the NASDAQ stock market on July 15, 2009. The Company recorded $163,000 representing the fair value of the warrants, calculated using the Black-Scholes Merton option pricing model, at the date of the Financing in additional paid-in capital. The value of the warrants was accreted over the term of the Notes until their conversion in June 2011. During the years ended December 31, 2013 and 2012 certain holders of these warrants exercised 12,813 and 22,500 warrants, with $18,000 and $6,000 in proceeds received from these exercised warrants, respectively. As the estimated fair value of these warrants had been previously accreted over the term on the related Notes, no further accounting of these warrants is required. There were no similar warrant exercises for the year ended December 31, 2011.
The following table provides activity for the Warrants issued and outstanding during the three years ended December 31, 2013 (in thousands, except weighted average exercise prices):
	Number of warrants outstanding			Weighted average exercise price
Outstanding, December 31, 2011		4,087			3.28
Granted		(1,773	)		1.86
Expired		(131	)		46.25
Outstanding, December 31, 2012		2,183			1.85
Exercised		(1,571	)		1.86
Outstanding, December 31, 2013		612		$	1.83

Note_11_Consolidated_Statement

Note 11 - Consolidated Statements of Cash Flows	12 Months Ended
	Dec. 31, 2013
Supplemental Cash Flow Elements [Abstract]	'
Cash Flow, Supplemental Disclosures [Text Block]	'
	11. CONSOLIDATED STATEMENTS OF CASH FLOWS
	The net change in working capital and non-current asset balances related to operations consists of the following (in thousands):
		Years ended December 31,
		2013			2012			2011
	Accounts receivable	$	(2,650	)	$	(557	)	$	(5	)
	Due from related parties		15			(11	)		126
	Inventory		978			(965	)		(343	)
	Prepaid expenses		(302	)		(197	)		132
	Other current assets		50			(25	)		(20	)
	Other non-current assets		(12	)		(27	)		—
	Accounts payable		(436	)		849			(135	)
	Accrued liabilities		1,329			146			374
	Deferred rent/revenue		67			—			(128	)
		$	(961	)	$	(787	)	$	1
	The following table lists the non-cash transactions and additional cash flow information (in thousands):
		Years ended December 31,
		2013			2012			2011
	Warrant issued in registered direct financing		—			—			3,012
	Common stock issued in consideration of management bonuses		—			1,182			—
	Common stock issued in consideration of notes payable and accrued interest conversion		—			—			2,107
	Additions to fixed assets		526			—			—
	There were no interest or income taxes paid for the years ended December 31, 2013, 2012 and 2011.
	Employee Retirement Plan
	The Company has a 401(k) retirement plan under which all full-time employees may contribute up to 100% of their annual salary, within IRS limits. The Company has not made any contributions to these retirement plan in the years ended December 31, 2013, 2012 and 2011.

Note_12_Subsequent_Events

Note 12 - Subsequent Events	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	12. SUBSEQUENT EVENTS
	On March 14, 2014, we announced the closing of the acquisition of the assets of the OcuHub business unit from AOAExcel, Inc., the for-profit subsidiary of the American Optometric Association (“AOA”). As of the close of the transaction, the OcuHub purchased assets and business activities will be operated out of a fully-owned subsidiary of TearLab. The net purchase price was $1.4 million and was paid in cash. The Company is in the process of completing the analysis of the accounting treatment of the transaction.

Note_13_Quarterly_Financial_Da

Note 13 - Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]	'
Quarterly Financial Information [Text Block]	'
	13. QUARTERLY FINANCIAL DATA (UNAUDITED)
	The following tables in the opinion of management, reflect all adjustments, consisting of normal recurring adjustments necessary for the fair presentation of results for the periods presented (in thousands, except per share data):
			Fiscal 2013 Quarter Ended ($ 000's)
			31-Mar			30-Jun			30-Sep			31-Dec
	Revenue(i)		$	2,475		$	3,525		$	4,207		$	4,438
	Gross profit (i)			1,059			1,395			1,930			2,115
	Loss from operations (i)			(3,162	)		(5,279	)		(3,829	)		(5,504	)
	Net loss (i)		$	(8,574	)	$	(12,025	)	$	(4,240	)	$	(4,151	)
	Weighted average number of shares outstanding basic(i)			28,756			29,178			31,914			33,129
	Net loss per common share basic (i)		$	(0.30	)	$	(0.41	)	$	(0.13	)	$	(0.13	)
	Weighted average number of shares outstanding diluted			28,756			29,178			31,914			33,679
	Net loss per common share diluted (i)		$	(0.30	)	$	(0.41	)	$	(0.13	)	$	(0.17	)
			Fiscal 2012 Quarter Ended ($ 000’s)
			31-Mar			30-Jun			30-Sep			31-Dec
	Revenue(i)		$	422		$	716		$	1,211		$	1,610
	Gross profit (i)			91			375			519			680
	Loss from operations (i)			(2,503	)		(2,533	)		(3,673	)		(3,324	)
	Net loss (i)		$	(9,099	)	$	(1,974	)	$	(4,587	)	$	(3,652	)
	Weighted average number of shares outstanding basic(i)			20,673			24,919			27,703			28,607
	Net loss per common share basic (i)		$	(0.44	)	$	(0.08	)	$	(0.17	)	$	(0.13	)
	Weighted average number of shares outstanding diluted			20,673			26,042			27,703			28,607
	Net loss per common share diluted (i)		$	(0.44	)	$	(0.10	)	$	(0.17	)	$	(0.13	)
		(i)	Net loss per share basic and diluted are computed independently for the quarters presented. Therefore, the sum of the quarterly per share information may not be equal to the annual per share information. Also totals may not add to the financials statements due to rounding.
		(ii)	During the fourth quarter of 2013, we identified an immaterial error in our interim consolidated financial statements primarily pertaining to the three month period ended September 30, 2013 driven by certain stock-based compensation assumptions for option grants issued subject to shareholder approval. We corrected the immaterial error in the fourth quarter of 2013, resulting in an increase to operating expenses and net loss by $268,000 and an increase to basic and diluted loss per share of $0.01 for the three months ended December 31, 2013. The error does not affect results from operations for the year ended December 31, 2013. Based on management's evaluation of the materiality of the error from a qualitative and quantitative perspective as required by authoritative guidance, we concluded that correcting the error had no material impact on any of the Company's previously issued interim financial statements, would be immaterial to the fourth quarter results for 2013 and had no effect on the trend of financial results.

Schedule_II_Valuation_and_Qual

Schedule II -- Valuation and Qualifying Acoounts	12 Months Ended
	Dec. 31, 2013
Valuation and Qualifying Accounts [Abstract]	'
Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]	'
	SCHEDULE II -- VALUATION AND QUALIFYING ACCOUNTS
		Balance at		Provision		Write-off and recoveries			Balance at end of period
		beginning of period
	(in thousands)
	Fiscal 2011
	Bad debt reserves	$	13	$	32	$	(3	)	$	42
	Product warranties		51		56		(71	)		36
	Return reserve		73		8		(71	)		10
	Fiscal 2012
	Bad debt reserves		42		10		(16	)		36
	Product warranties		36		196		(125	)		107
	Return reserve		10		102		(41	)		71
	Fiscal 2013
	Bad debt reserves		36		377		2			415
	Product warranties	$	107	$	271	$	(198	)	$	180
	Return reserve		71		474		(372	)		173

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

'

Use of Estimates, Policy [Policy Text Block]

'

Use of estimates

The preparation of financial statements in conformity with U.S. Generally Accepted Accounting Principles (''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 consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates. The principal areas of judgment relate to revenue, receivables and inventory reserves, impairment of long-lived and intangible assets, and the fair value of stock options and warrants.

Concentration Risk, Credit Risk, Policy [Policy Text Block]

'

Concentrations and risk

Credit risk

Financial instruments, which potentially subject the Company to concentrations of credit risk, consist primarily of cash and accounts receivable. The Company limits its exposure to credit loss by placing its cash with high credit quality financial institutions.

During fiscal 2013, the Company derived 100% of its revenue from the sale of the TearLab® Osmolarity product. Customers representing revenue in excess of 10% in prior years were:

Years ended December 31,

2013

2012

2011

Alcon Research Ltd.

*

*

11

%

Bon Optic VertriebsgesellschaftmbH

*

*

10

%

* Less than 10% for period presented

Currently, there are two suppliers for the reader and pen components of the TearLab® Osmolarity System and one supplier for the test cards.

Fair Value of Financial Instruments, Policy [Policy Text Block]

'

Fair value of financial instruments

The Company's financial instruments consist principally of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses. The carrying amounts of financial instruments such as cash equivalents, accounts receivable, accounts payable and accrued expenses approximate the related fair values due to the short-term maturities of these instruments.

Cash and Cash Equivalents, Policy [Policy Text Block]

'

Cash and cash equivalents

The Company considers all highly liquid investments that are readily convertible into cash and have an original maturity of three months or less at the time of purchase to be cash equivalents.

Receivables, Policy [Policy Text Block]

'

Accounts receivable and allowance for doubtful accounts

The Company's accounts receivable consist primarily of trade receivables from customers and are generally unsecured and due within 30 days. The carrying value of accounts receivable approximates their fair value due to their short term nature. The Company evaluates the collectability of its accounts receivable based on a combination of factors. Expected credit losses related to trade receivables are recorded as an allowance for doubtful accounts. The allowance for doubtful accounts is charged to sales and marketing expense and accounts receivable are written off as uncollectible and deducted from the allowance after appropriate collection efforts have been exhausted. Charges for bad debt expense has been $377,000, $10,000, $32,000 for the years ended December 31, 2013, 2012 and 2011 respectively.

Inventory, Policy [Policy Text Block]

'

Inventory

Inventory is recorded at the lower of cost (based on first in, first out basis) or market and consists of purchased finished goods. Inventory is periodically reviewed for evidence of slow-moving or obsolete items, and the estimated reserve is based on management's reviews of inventories on hand, compared to estimated future usage and sales, reviewing product shelf-life, and assumptions about the likelihood of obsolescence. Once written down, the adjustments are considered permanent and are not reversed until the related inventory is sold.

Property, Plant and Equipment, Policy [Policy Text Block]

'

Fixed assets

Property and equipment are carried at cost less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful lives of the assets, ranging from three to seven years. Maintenance and repairs are expensed as incurred. The Company reviews property and equipment for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. An impairment loss would be recognized when estimated future undiscounted cash flows relating to the asset are less than its carrying amount. An impairment loss is measured as the amount by which the carrying amount of an asset exceeds its fair value.

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

'

Impairment of long-lived assets

The Company periodically assesses the carrying value of intangible and other long-lived assets, and whenever events or changes in circumstances indicate that the carrying amount of an asset might not be recoverable. The assets are considered to be impaired if the Company determines that the carrying value may not be recoverable based upon its assessment, which includes consideration of the following events or changes in circumstances:

●

the asset's ability to continue to generate income from operations and positive cash flow in future periods;

●

loss of legal ownership or title to the asset;

●

significant changes in the Company's strategic business objectives and utilization of the asset(s); and

●

the impact of significant negative industry or economic trends.

If the assets are considered to be impaired, the impairment recognized is the amount by which the carrying value of the assets exceeds the fair value of the assets. Fair value is determined by a combination of data from third party sources and the application of discounted cash flow models to project cash flows from the asset. In addition, the Company bases the useful lives and related amortization or depreciation expense on an estimate of the period that the assets will generate revenues or otherwise be used. The Company also periodically reviews the lives assigned to long-lived assets to ensure that the initial estimates do not exceed any revised estimated periods from which the Company expects to realize cash flows from its assets.

Intangible Assets, Finite-Lived, Policy [Policy Text Block]

'

Patents and trademarks

Patents and trademarks are recorded at historical cost and are amortized using the straight-line method over their estimated useful lives, not to exceed 15 years.

Goodwill and Intangible Assets, Policy [Policy Text Block]

'

Intangible Assets

Intangible assets are recorded at historical cost and are amortized using the straight line-line method over their estimated useful life of 10 years.

Standard Product Warranty, Policy [Policy Text Block]

'

Product Warranties

The Company generally provides a 12 month warranty on its TearLab® Osmolarity System and related disposables. The Company accrues the estimated cost of this warranty at the time revenue is recorded and charges warranty expense to cost of goods sold. Warranty reserves are established based on historical experience with failure rates and the number of systems covered by warranty. Warranty reserves are depleted as systems and disposables are replaced. The Company reviews warranty reserves quarterly and, if necessary, make adjustments. The activities in the warranty reserve are as follows (in thousands):

Years ended December 31,

2013

2012

2011

Balance at beginning of year

$

107

$

36

$

51

Charges to cost of goods sold

271

196

56

Costs applied to liability

(198

)

(125

)

(71

)

Balance at end of year

$

180

$

107

$

36

Income Tax, Policy [Policy Text Block]

'

Income Taxes

A deferred tax asset or liability is determined based on the difference between the financial statement and tax basis of assets and liabilities as measured by the enacted tax rates which will be in effect when these differences reverse. The Company provides a valuation allowance against net deferred tax assets unless, based upon the available evidence, it is more likely than not that the deferred tax assets will be realized.

Revenue Recognition, Policy [Policy Text Block]

'

Revenue recognition

Revenue is recognized when all four of the following criteria are met: (i) persuasive evidence that an arrangement exists; (ii) delivery of the products has occurred; (iii) the selling price is fixed or determinable; and (iv) collectability is reasonably assured. The Company's timing of revenue recognition is impacted by factors such as passage of title, payments and customer acceptance. Amounts received in excess of revenue recognizable are deferred.

The Company enters into contracts where revenue is derived from multiple deliverables containing a mix of products, which generally includes either the sale or the right to use a TearLab® Osmolarity System and sales of a fixed number of test cards. The Company has multiple revenue programs, in which it either sells readers and test cards as a combined unit with no future commitments on behalf of the client, provides the use of readers to large practices with an expectation of purchasing certain levels of test cards or allows the customer to use the readers with a commitment to fulfill a minimum purchase obligation, typically over a three year period. Revenue recognition for contracts with multiple deliverables is based on the individual units of accounting determined to exist in the contract. A delivered item is considered a separate unit of accounting when the delivered item has value to the customer on a stand-alone basis. Items are considered to have stand-alone value when they are sold separately by any vendor or when the customer could resell the item on a stand-alone basis. Considering that test cards are essential to the operation of a TearLab reader, there is no alternative vendor for the test cards and no indication that a secondary market for the TearLab readers is established, the deliverables under the contracts entered into during 2013 and 2012 do not meet criteria for separation under the multiple-element arrangements guidance. Consideration is allocated at the inception of the contract to all deliverables based on their relative selling price. The relative selling price for each deliverable is determined using vendor specific objective evidence (VSOE) of selling price or third-party evidence of selling price if VSOE does not exist. If neither VSOE nor third-party evidence exists, the Company uses its best estimate of the selling price for the deliverable. The Company recognizes revenue for each of the elements only when it determines that all applicable recognition criteria have been met. The TearLab® Osmolarity System for Dry Eye Disease (''DED'') consists of hardware and related disposable test cards. In 2013 and 2012, the Company's revenues have been derived primarily from programs where customers are given the use of a TearLab® Osmolarity System in exchange for various programs to purchase test cards. The Company's sales are currently direct to customers in the United States, Canada and the United Kingdom and to distributors in Europe and Asia. The Company records revenue when all of its obligations are completed which is generally upon shipment of the Company's products.

Although the Company has a no return policy for its products, the Company has established a return reserve for product sales that contain an implicit right of return. The Company reserves for estimated returns or refunds by reducing revenues at the time of shipment based on historical experience. The reserve of $173,000 and $71,000 as of December 31, 2013 and December 31, 2012, respectively, has reduced revenue and is included in accounts receivable.

Cost of Sales, Policy [Policy Text Block]

'

Cost of goods sold

Cost of goods sold includes the costs the Company incurs for the purchase of the TearLab® Systems sold and related freight and shipping costs, fees related to warehousing and logistics inventory management associated with conducting business and depreciation of reader systems. The Company recorded $912,000, $255,000 and $187,000 in shipping and handling fees for the years ended December 31, 2013, 2012 and 2011, respectively.

Research and Development Expense, Policy [Policy Text Block]

'

Clinical, regulatory and research & development costs

Clinical and regulatory costs attributable to the performance of contract services are recognized as an expense as the services are performed. Non-refundable, up-front fees paid in connection with these contracted services are deferred and recognized as an expense over the estimated term of the related contract.

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]

'

Stock-based compensation

The Company accounts for stock-based compensation expense for its employees in accordance with US GAAP guidance related to stock-based compensation. Under this guidance, stock-based compensation cost is estimated at the grant date based on the fair value of the award and is recognized as an expense ratably over the requisite service period of the award. The Company uses the Black-Scholes Merton option pricing model for determining the fair value for all its awards and will recognize compensation cost on a straight-line basis over the awards' vesting periods.

Advertising Costs, Policy [Policy Text Block]

'

Advertising Costs

Advertising costs are expensed as incurred. Total advertising costs for each of the years ended December 31, 2013, 2012 and 2011 were $0.4 million, $0.3 million and $0.2 million, respectively.

Derivatives, Policy [Policy Text Block]

'

Warrant liabilities

The Company issued several rounds of warrants related to various debt and equity transactions which occurred in 2010 and 2011. The Company accounts for its warrants issued in accordance with the US GAAP accounting guidance under Accounting Standards Codification (ASC) 815 applicable to derivative instruments, which requires every derivative instrument within its scope to be recorded on the balance sheet as either an asset or liability measured at its fair value, with changes in fair value recognized in earnings.  Based on this guidance, the Company determined that the Company's warrants do not meet the criteria for classification as equity.  Accordingly, the Company classified the warrants as current liabilities. The warrants are subject to remeasurement at each balance sheet date with any change in fair value recognized as a component of other income (expense), in the statements of operations and comprehensive loss. Warrants are also remeasured at fair value immediately prior to being exercised, and the resulting fair value is reclassed into additional paid-in capital, net of any applicable exercise proceeds. The Company estimated the fair value of these warrants at the respective balance sheet dates using the Black-Scholes Merton option pricing model as described in the stock-based compensation section above, based on the estimated market value of the underlying common stock at the valuation measurement date, the remaining contractual term of the warrant, risk-free interest rates and expected dividends on and expected volatility of the price of the underlying common stock. There is a moderate degree of subjectivity involved when using option pricing models to estimate warrant liability and the assumptions used in the Black-Scholes Merton option pricing model are moderately judgmental.

Foreign Currency Transactions and Translations Policy [Policy Text Block]

'

Foreign currency transactions

The Company's functional and reporting currency is the U.S. dollar. The assets and liabilities of the Company's Canadian operations are maintained in U.S. dollars. Monetary assets and liabilities denominated in foreign currencies are translated into U.S. dollars at exchange rates in effect at the consolidated balance sheet dates, and non-monetary assets and liabilities are translated at exchange rates in effect on the date of the transaction. Revenue and expenses are translated into U.S. dollars at average exchange rates prevailing during the year. Resulting exchange gains (losses) of: ($131,000), ($15,000), ($29,000) are included in other income (expense) in the years ended December 31, 2013, 2012 and 2011, respectively.

Segment Reporting, Policy [Policy Text Block]

'

Geographic information

The following table provides geographic information related to the Company's revenues (in thousands):

United States

Canada

Rest of World

Total

31-Dec-13

Revenues

$

13,844

$

121

$

680

$

14,645

31-Dec-12

Revenues

$

3,564

$

59

$

337

$

3,960

Comprehensive Income, Policy [Policy Text Block]

'

Comprehensive loss

Comprehensive income (loss) is defined as the change in equity during a period from transactions and other events and circumstances from non-owner sources. Comprehensive income (loss) generally includes unrealized gains or losses on the Company's marketable securities and foreign currency translation adjustments. In all the periods presented, the Company's comprehensive loss equaled net loss for the period.

Earnings Per Share, Policy [Policy Text Block]

'

Net loss per share

Basic earnings per share (''EPS'') excludes dilutive securities and is computed by dividing net loss available to common stockholders by the weighted average number of shares of common stock outstanding for the year. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted and the resulting additional shares are dilutive because their inclusion decreases the amount of EPS.

The following are potentially dilutive securities which have not been used in the calculation of diluted loss per share as they are anti-dilutive (in thousands):

December 31,

2013

2012

2011

Stock options

5,537

4,100

3,691

Warrants

599

2,183

4,087

Total

6,136

6,283

7,778

New Accounting Pronouncements, Policy [Policy Text Block]

'

Recent accounting pronouncements

Effective January 1, 2013, the Company adopted the FASB's requirements for presentation of reclassifications out of accumulated other comprehensive income (AOCI). The guidance requires companies to report, in one place, information about reclassifications out of AOCI and to present reclassifications by component when reporting changes in AOCI balances. The adoption of this authoritative guidance did not have an impact on the Company's financial position or results of operations.

In July 2013, the FASB issued Accounting Standards Update, or ASU, No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. ASU 2013-11 provides explicit guidance on the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The guidance is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013, with an option for early adoption. We intend to adopt this guidance at the beginning of our first quarter of fiscal year 2014 and do not believe the adoption of this standard will have a material impact on our financial position, results of operations or related financial statement disclosures.

In July 2012, the FASB issued Accounting Standards Update, or ASU, No. 2012-02, Testing Indefinite-Lived Intangible Assets for Impairment. ASU 2012-02 gives an entity the option to first assess qualitative factors to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. This guidance became effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. The Company adopted the provisions of the guidance in the fourth quarter of 2013. The adoption did not have a material impact on the Company's financial position or results of operations.

Note_2_Significant_Accounting_1

Note 2 - Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Schedule of Revenue by Major Customers by Reporting Segments [Table Text Block]	'
		Years ended December 31,
		2013			2012			2011
	Alcon Research Ltd.		*			*			11	%
	Bon Optic VertriebsgesellschaftmbH		*			*			10	%
Schedule of Product Warranty Liability [Table Text Block]	'
		Years ended December 31,
		2013			2012			2011
	Balance at beginning of year	$	107		$	36		$	51
	Charges to cost of goods sold		271			196			56
	Costs applied to liability		(198	)		(125	)		(71	)
	Balance at end of year	$	180		$	107		$	36
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]	'
		United States			Canada			Rest of World			Total
	31-Dec-13
	Revenues	$	13,844		$	121		$	680		$	14,645
	31-Dec-12
	Revenues	$	3,564		$	59		$	337		$	3,960
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	'
		December 31,
		2013			2012			2011
	Stock options		5,537			4,100			3,691
	Warrants		599			2,183			4,087
	Total		6,136			6,283			7,778

Note_3_Balance_Sheet_Details_T

Note 3 - Balance Sheet Details (Tables)	12 Months Ended
	Dec. 31, 2013
Note 3 - Balance Sheet Details (Tables) [Line Items]	'
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	'
	(in thousands)	December 31,
		2013			2012
	Trade receivables	$	3,939		$	910
	Due from related parties		—			15
	Allowance for doubtful accounts		(415	)		(36	)
		$	3,524		$	889
Schedule of Inventory, Current [Table Text Block]	'
	(in thousands)	December 31,
		2013			2012
	Finished goods	$	899		$	1,863
	Inventory reserves		(14	)		—
		$	885		$	1,863
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	'
	(in thousands)	December 31,
		2013			2012
	Prepaid trade shows	$	162		$	159
	Prepaid insurance		227			131
	Manufacturing deposits		104			—
	Subscriptions		86			1
	Other fees and services		110			96
		$	689		$	387
Property, Plant and Equipment [Table Text Block]	'
	(in thousands)	December 31,
		2013			2012
	Furniture and office equipment	$	221		$	115
	Leasehold improvements		47			—
	Computer equipment and software		386			203
	Capitalized TearLab equipment readers		3,640			582
	Medical equipment		401			373
			4,695			1,273
	Accumulated depreciation		(1,266	)		(643	)
		$	3,429		$	630
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	'
		Amortization of
		intangible assets
	2014		1,215
	2015		1,215
	2016		1,064
	Total	$	3,494
Schedule of Accrued Liabilities [Table Text Block]	'
	(in thousands)	December 31,
		2013			2012
	Due to professionals	$	616		$	258
	Due to employees and directors		1,503			1,052
	Goods received but not yet invoiced		207			17
	Sales and use tax liabilities		527			99
	Royalty liabilitiy		281			122
	Readers and test cards in transit		368			100
	Other		342			341
		$	3,844		$	1,989
Patents and Trademarks [Member]	'
Note 3 - Balance Sheet Details (Tables) [Line Items]	'
Schedule of Finite-Lived Intangible Assets [Table Text Block]	'
	(in thousands)	December 31,
		2013			2012
	Patents	$	236		$	236
	Trademarks		32			32
			268			268
	Accumulated amortization		(160	)		(132	)
		$	108		$	136
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	'
	2014	$	28
	2015		28
	2016		28
	2017		24
	Total	$	108

Note_4_Intangible_Assets_Table

Note 4 - Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2013
Disclosure Text Block [Abstract]	'
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	'
		31-Dec-13				31-Dec-12
		Cost		Accumulated Amortization		Cost		Accumulated Amortization
	TearLab® technology	$	12,172	$	8,678	$	12,172	$	7,463
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	'
		Amortization of
		intangible assets
	2014		1,215
	2015		1,215
	2016		1,064
	Total	$	3,494

Note_6_Income_Taxes_Tables

Note 6 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	'
		December 31,
		2013			2012				2011
	Domestic	$	28,155		$	19,222		$	8,589
	Foreign		835			90			220
	Total loss from continuing operations before income taxes		28,990			19,312			8,809
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	'
			December 31,
		2013			2012
	Deferred tax assets
	Intangible assets	$	413		$	345
	Stock options		1,955			5,643
	Accruals and other		742			519
	Net operating loss carry forwards		14,449			11,240
			17,559			17,747
	Valuation allowance		(16,244	)		(15,838	)
	Deferred tax asset		1,315			1,909
	Deferred tax liability
	Intangible assets		(1,315	)		(1,909	)
	Deferred tax liability		(1,315	)		(1,909	)
	Deferred taxes, net	$	—		$	—
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	'
		December 31,
		2013			2012			2011
	Loss for the year before income taxes	$	(28,990	)	$	(19,312	)	$	(8,809	)
	Expected recovery of income taxes		(9,886	)		(6,759	)		(3,083	)
	State income tax, net of federal benefit		(440	)		(1,070	)		(404	)
	Stock-based compensation		204			64			103
	Warrants		3,776			2,958			82
	Non-deductible interest		—			—			38
	Deferred state tax rate adjustment		899			(92	)		30
	Expiration of options		3,761			—			—
	Adjustment to deferred assets		1,138			187			1,236
	Non-deductible expenses & other		112			32			69
	Change in valuation allowance		406			4,680			1,929
	Total recovery of income taxes	$	—		$	—		$	—

Note_8_Commitments_and_Conting1

Note 8 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of Future Royalty Payments [Table Text Block]	'
	2014	$	35
	2015		35
	2016		35
	2017		35
	2018		35
	Thereafter		315
	Total	$	490
	2014	$	35
	2015		35
	2016		35
	2017		35
	2018		35
	Thereafter		315
	Total	$	490
Contractual Obligation, Fiscal Year Maturity Schedule [Table Text Block]	'
	2014	$	8.3
	2015		9.1
	Total	$	17.4

Note_9_Fair_Value_Measurements1

Note 9 - Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	'
		Fair Value Measurements Using Significant Unobservable Inputs (Level 3)
	Balance of warrant liability at January 1, 2013	$	6,239
	Reclass of warrant liability to stockholder’s equity upon exercise		(13,297	)
	Change in fair value of warrant liability included in other (income) / expense		11,105
	Balance of warrant liability at December 31, 2013	$	4,047

Note_10_Capital_Stock_Tables

Note 10 - Capital Stock (Tables)	12 Months Ended
	Dec. 31, 2013
Note 10 - Capital Stock (Tables) [Line Items]	'
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]	'
		Year ended December 31,
		2013			2012			2011
	General and administrative	$	1,837		$	528		$	340
	Clinical and regulatory		174			375			93
	Sales and marketing		1,727			538			57
	Stock-based compensation expense before income taxes	$	3,738		$	1,441		$	490
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	'
		Number of Options Outstanding			Weighted Average Exercise Price			Weighted Average Remaining Contractual Life (years)			Aggregate Intrinsic Value
	Outstanding, December 31, 2010		3,576,543		$	3.46			7.18		$	899,010
	Granted		238,278			1.56
	Exercised		—			—
	Forfeited/cancelled/expired		(124,167	)		3.14
	Outstanding, December 31, 2011		3,690,654			3.34			7.06		$	269,587
	Granted		720,250			3.69
	Exercised		(294,384	)		0.37
	Forfeited/cancelled/expired		(17,178	)		10.37
	Outstanding, December 31, 2012		4,099,342			3.54			7.14		$	6,798,973
	Granted		1,837,500			9.78
	Exercised		(181,854	)		2.52
	Forfeited/cancelled/expired		(218,193	)		11.07
	Outstanding, December 31, 2013		5,536,795		$	4.91			6.89		$	27,256,235
	Vested or expected to vest, December 31, 2013		3,964,837		$	3.81			5.9		$	25,370,479
	Exercisable, December 31, 2013		3,469,444		$	3.29			5.96		$	24,067,198
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	'
		Number of warrants outstanding			Weighted average exercise price
	Outstanding, December 31, 2011		4,087			3.28
	Granted		(1,773	)		1.86
	Expired		(131	)		46.25
	Outstanding, December 31, 2012		2,183			1.85
	Exercised		(1,571	)		1.86
	Outstanding, December 31, 2013		612		$	1.83
2007 Warrants [Member]	'
Note 10 - Capital Stock (Tables) [Line Items]	'
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	'
		Year ended December 31,
		2013			2012			2011
	Volatility		101	%		104	%		105	%
	Weighted average Expected life of options (years)	5.89			5.74			5.36
	Risk-free interest rate		1.43	%		0.88	%		1.49	%
	Dividend yield		0	%		0	%		0	%
	Volatility		79	%
	Expected life of Warrants (years)		2.5
	Risk-free interest rate		0.58	%
	Dividend yield		0	%

Note_11_Consolidated_Statement1

Note 11 - Consolidated Statements of Cash Flows (Tables)	12 Months Ended
	Dec. 31, 2013
Supplemental Cash Flow Elements [Abstract]	'
Cash Flow, Operating Capital [Table Text Block]	'
		Years ended December 31,
		2013			2012			2011
	Accounts receivable	$	(2,650	)	$	(557	)	$	(5	)
	Due from related parties		15			(11	)		126
	Inventory		978			(965	)		(343	)
	Prepaid expenses		(302	)		(197	)		132
	Other current assets		50			(25	)		(20	)
	Other non-current assets		(12	)		(27	)		—
	Accounts payable		(436	)		849			(135	)
	Accrued liabilities		1,329			146			374
	Deferred rent/revenue		67			—			(128	)
		$	(961	)	$	(787	)	$	1
Schedule of Other Significant Noncash Transactions [Table Text Block]	'
		Years ended December 31,
		2013			2012			2011
	Warrant issued in registered direct financing		—			—			3,012
	Common stock issued in consideration of management bonuses		—			1,182			—
	Common stock issued in consideration of notes payable and accrued interest conversion		—			—			2,107
	Additions to fixed assets		526			—			—

Note_13_Quarterly_Financial_Da1

Note 13 - Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]	'
Schedule of Quarterly Financial Information [Table Text Block]	'
		Fiscal 2013 Quarter Ended ($ 000's)
		31-Mar			30-Jun			30-Sep			31-Dec
	Revenue(i)	$	2,475		$	3,525		$	4,207		$	4,438
	Gross profit (i)		1,059			1,395			1,930			2,115
	Loss from operations (i)		(3,162	)		(5,279	)		(3,829	)		(5,504	)
	Net loss (i)	$	(8,574	)	$	(12,025	)	$	(4,240	)	$	(4,151	)
	Weighted average number of shares outstanding basic(i)		28,756			29,178			31,914			33,129
	Net loss per common share basic (i)	$	(0.30	)	$	(0.41	)	$	(0.13	)	$	(0.13	)
	Weighted average number of shares outstanding diluted		28,756			29,178			31,914			33,679
	Net loss per common share diluted (i)	$	(0.30	)	$	(0.41	)	$	(0.13	)	$	(0.17	)
		Fiscal 2012 Quarter Ended ($ 000’s)
		31-Mar			30-Jun			30-Sep			31-Dec
	Revenue(i)	$	422		$	716		$	1,211		$	1,610
	Gross profit (i)		91			375			519			680
	Loss from operations (i)		(2,503	)		(2,533	)		(3,673	)		(3,324	)
	Net loss (i)	$	(9,099	)	$	(1,974	)	$	(4,587	)	$	(3,652	)
	Weighted average number of shares outstanding basic(i)		20,673			24,919			27,703			28,607
	Net loss per common share basic (i)	$	(0.44	)	$	(0.08	)	$	(0.17	)	$	(0.13	)
	Weighted average number of shares outstanding diluted		20,673			26,042			27,703			28,607
	Net loss per common share diluted (i)	$	(0.44	)	$	(0.10	)	$	(0.17	)	$	(0.13	)

Note_1_Basis_of_Presentation_D

Note 1 - Basis of Presentation (Details) (USD $)

3 Months Ended

12 Months Ended

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Disclosure Text Block [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

Net Income (Loss) Attributable to Parent

($4,151,000)

[1]

($4,240,000)

[1]

($12,025,000)

[1]

($8,574,000)

[1]

($3,652,000)

[1]

($4,587,000)

[1]

($1,974,000)

[1]

($9,099,000)

[1]

($28,990,000)

($19,312,000)

($8,809,000)

'

Working Capital

34,300,000

'

'

'

'

'

'

'

34,300,000

'

'

'

Cash and Cash Equivalents, at Carrying Value

$37,778,000

'

'

'

$15,437,000

'

'

'

$37,778,000

$15,437,000

$2,807,000

$2,726,000

[1]

Net loss per share basic and diluted are computed independently for the quarters presented. Therefore, the sum of the quarterly per share information may not be equal to the annual per share information. Also totals may not add to the financials statements due to rounding.

Note_2_Significant_Accounting_2

Note 2 - Significant Accounting Policies (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Note 2 - Significant Accounting Policies (Details) [Line Items]	'	'	'
Concentration Risk, Percentage	10.00%	'	'
Provision for Doubtful Accounts	$377,000	$10,000	$32,000
Finite-Lived Intangible Asset, Useful Life	'10 years	'	'
Revenue Recognition, Sales Returns, Reserve for Sales Returns	173,000	71,000	'
Shipping, Handling and Transportation Costs	912,000	255,000	187,000
Advertising Expense	400,000	300,000	200,000
Foreign Currency Transaction Gain (Loss), before Tax	$131,000	$15,000	$29,000
Patents and Trademarks [Member]	'	'	'
Note 2 - Significant Accounting Policies (Details) [Line Items]	'	'	'
Finite-Lived Intangible Asset, Useful Life	'10 years	'	'
Minimum [Member]	'	'	'
Note 2 - Significant Accounting Policies (Details) [Line Items]	'	'	'
Property, Plant and Equipment, Estimated Useful Lives	'three	'	'
Maximum [Member] | Patents and Trademarks [Member]	'	'	'
Note 2 - Significant Accounting Policies (Details) [Line Items]	'	'	'
Finite-Lived Intangible Asset, Useful Life	'15 years	'	'
Maximum [Member] | Other Intangible Assets [Member]	'	'	'
Note 2 - Significant Accounting Policies (Details) [Line Items]	'	'	'
Finite-Lived Intangible Asset, Useful Life	'10 years	'	'
Maximum [Member]	'	'	'
Note 2 - Significant Accounting Policies (Details) [Line Items]	'	'	'
Property, Plant and Equipment, Estimated Useful Lives	'seven	'	'

Note_2_Significant_Accounting_3

Note 2 - Significant Accounting Policies (Details) - Customers Representing Revenue in Excess of 10%	12 Months Ended
	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Revenue, Major Customer [Line Items]	'		'		'
Customer representing revenue	10.00%		'		'
Alcon Research Ltd. [Member] | Customer Concentration Risk [Member] | Sales Revenue, Net [Member]	'		'		'
Revenue, Major Customer [Line Items]	'		'		'
Customer representing revenue	'	[1]	'	[1]	11.00%
Bon Optic VertriebsgesellschaftmbH [Member] | Customer Concentration Risk [Member] | Sales Revenue, Net [Member]	'		'		'
Revenue, Major Customer [Line Items]	'		'		'
Customer representing revenue	'	[1]	'	[1]	10.00%
[1]	Less than 10% for period presented

Note_2_Significant_Accounting_4

Note 2 - Significant Accounting Policies (Details) - Warranty Reserve (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Warranty Reserve [Abstract]	'	'	'
Balance at beginning of year	$107	$36	$51
Charges to cost of goods sold	271	196	56
Costs applied to liability	-198	-125	-71
Balance at end of year	$180	$107	$36

Note_2_Significant_Accounting_5

Note 2 - Significant Accounting Policies (Details) - Geographic Information for the Company's Fixed Assets and Revenues (USD $)

3 Months Ended

12 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Revenues from External Customers and Long-Lived Assets [Line Items]

'

'

'

'

'

'

'

'

'

'

'

Revenue

$4,438

[1]

$4,207

[1]

$3,525

[1]

$2,475

[1]

$1,610

[1]

$1,211

[1]

$716

[1]

$422

[1]

$14,645

$3,960

$2,124

UNITED STATES

'

'

'

'

'

'

'

'

'

'

'

Revenues from External Customers and Long-Lived Assets [Line Items]

'

'

'

'

'

'

'

'

'

'

'

Revenue

'

'

'

'

'

'

'

'

13,844

3,564

'

CANADA

'

'

'

'

'

'

'

'

'

'

'

Revenues from External Customers and Long-Lived Assets [Line Items]

'

'

'

'

'

'

'

'

'

'

'

Revenue

'

'

'

'

'

'

'

'

121

59

'

Rest of World [Member]

'

'

'

'

'

'

'

'

'

'

'

Revenues from External Customers and Long-Lived Assets [Line Items]

'

'

'

'

'

'

'

'

'

'

'

Revenue

'

'

'

'

'

'

'

'

$680

$337

'

[1]

Net loss per share basic and diluted are computed independently for the quarters presented. Therefore, the sum of the quarterly per share information may not be equal to the annual per share information. Also totals may not add to the financials statements due to rounding.

Note_2_Significant_Accounting_6

Note 2 - Significant Accounting Policies (Details) - Antidilutive Securities Excluded from Earnings Per Share	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'	'
Antidilutive securities	6,136	6,283	7,778
Equity Option [Member]	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'	'
Antidilutive securities	5,537	4,100	3,691
Warrant [Member]	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'	'
Antidilutive securities	599	2,183	4,087

Note_3_Balance_Sheet_Details_D

Note 3 - Balance Sheet Details (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Note 3 - Balance Sheet Details (Details) [Line Items]	'	'	'
Depreciation	$624,000	$137,000	$83,000
Amortization Of Patents And Trademarks	28,000	28,000	28,000
Finite-Lived Intangible Asset, Useful Life	'10 years	'	'
Patents and Trademarks [Member]	'	'	'
Note 3 - Balance Sheet Details (Details) [Line Items]	'	'	'
Amortization Of Patents And Trademarks	$28,000	$28,000	$28,000
Finite-Lived Intangible Asset, Useful Life	'10 years	'	'

Note_3_Balance_Sheet_Details_D1

Note 3 - Balance Sheet Details (Details) - Accounts Receivable, Net (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Accounts Receivable, Net [Abstract]	'	'
Trade receivables	$3,939	$910
Due from related parties	'	15
Allowance for doubtful accounts	-415	-36
	$3,524	$889

Note_3_Balance_Sheet_Details_D2

Note 3 - Balance Sheet Details (Details) - Inventory (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Inventory [Abstract]	'	'
Finished goods	$899	$1,863
Inventory reserves	-14	0
	$885	$1,863

Note_3_Balance_Sheet_Details_D3

Note 3 - Balance Sheet Details (Details) - Prepaid Expenses (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Prepaid Expenses [Abstract]	'	'
Prepaid trade shows	$162	$159
Prepaid insurance	227	131
Manufacturing deposits	104	'
Subscriptions	86	1
Other fees and services	110	96
	$689	$387

Note_3_Balance_Sheet_Details_D4

Note 3 - Balance Sheet Details (Details) - Fixed Assets (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]	'	'
Property plant and equipment	$4,695	$1,273
Accumulated depreciation	-1,266	-643
	3,429	630
Furniture and Fixtures [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property plant and equipment	221	115
Leasehold Improvements [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property plant and equipment	47	'
Computer Equipment and Software [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property plant and equipment	386	203
Capitalized TearLab Equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property plant and equipment	3,640	582
Medical Equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property plant and equipment	$401	$373

Note_3_Balance_Sheet_Details_D5

Note 3 - Balance Sheet Details (Details) - Patents and Trademarks (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Finite-Lived Intangible Assets [Line Items]	'	'
Finite-lived intangible assets	$268	$268
Accumulated amortization	-160	-132
	108	136
Patents [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Finite-lived intangible assets	236	236
Trademarks [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Finite-lived intangible assets	$32	$32

Note_3_Balance_Sheet_Details_D6

Note 3 - Balance Sheet Details (Details) - Estimated Aggregate Amortization Expense for Patents and Trademarks (USD $)	Dec. 31, 2013
In Thousands, unless otherwise specified
Note 3 - Balance Sheet Details (Details) - Estimated Aggregate Amortization Expense for Patents and Trademarks [Line Items]	'
2014	$1,215
2015	1,215
2016	1,064
Total	3,494
Patents and Trademarks [Member]	'
Note 3 - Balance Sheet Details (Details) - Estimated Aggregate Amortization Expense for Patents and Trademarks [Line Items]	'
2014	28
2015	28
2016	28
2017	24
Total	$108

Note_3_Balance_Sheet_Details_D7

Note 3 - Balance Sheet Details (Details) - Accrued Liabilities (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Accrued Liabilities [Abstract]	'	'
Due to professionals	$616	$258
Due to employees and directors	1,503	1,052
Goods received but not yet invoiced	207	17
Sales and use tax liabilities	527	99
Royalty liabilitiy	281	122
Readers and test cards in transit	368	100
Other	342	341
	$3,844	$1,989

Note_4_Intangible_Assets_Detai

Note 4 - Intangible Assets (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Disclosure Text Block [Abstract]	'	'	'
Finite-Lived Intangible Asset, Useful Life	'10 years	'	'
Amortization of Intangible Assets	$1,215,000	$1,215,000	$1,215,000

Note_4_Intangible_Assets_Detai1

Note 4 - Intangible Assets (Details) - Intangible Assets Subject to Amortization (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Acquired Finite-Lived Intangible Assets [Line Items]	'	'
TearLabB. technology	$160	$132
TearLab Technology [Member]	'	'
Acquired Finite-Lived Intangible Assets [Line Items]	'	'
TearLabB. technology	12,172	12,172
TearLabB. technology	$8,678	$7,463

Note_4_Intangible_Assets_Detai2

Note 4 - Intangible Assets (Details) - Intangible Asset Estimated Future Amortization Expense (USD $)	Dec. 31, 2013
In Thousands, unless otherwise specified
Intangible Asset Estimated Future Amortization Expense [Abstract]	'
2014	$1,215
2015	1,215
2016	1,064
Total	$3,494

Note_5_Related_Party_Transacti1

Note 5 - Related Party Transactions (Details)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Apr. 14, 2011	Dec. 31, 2011
	USD ($)	USD ($)	Science With Vision Inc. [Member]	Science With Vision Inc. [Member]	Science With Vision Inc. [Member]	Science With Vision Inc. [Member]	Science With Vision Inc. [Member]	Greybrook Capital Inc. [Member]	Greybrook Capital Inc. [Member]
			Termination Of Distribution Agreement [Member]	Termination Of Distribution Agreement [Member]	USD ($)	USD ($)	USD ($)		USD ($)
			USD ($)	CAD
Note 5 - Related Party Transactions (Details) [Line Items]	'	'	'	'	'	'	'	'	'
Revenue from Related Parties	'	'	'	'	$59,000	$0	'	'	'
Due from Related Parties, Current	'	'	'	'	'	0	15,000	'	'
Related Party Transaction, Expenses from Transactions with Related Party (in Dollars)	'	'	190,000	200,000	'	'	'	'	'
Related Party Transaction, Expenses from Transactions with Related Party	'	'	190,000	200,000	'	'	'	'	'
Accrued Royalties, Current	281,000	122,000	'	'	'	3,000	'	'	'
Professional and Contract Services Expense	'	'	'	'	'	'	'	'	$200,000
Share-based Goods and Nonemployee Services Transaction, Shares Approved for Issuance (in Shares)	'	'	'	'	'	'	'	'	163,934
Share-based Goods and Nonemployee Services Transaction, Securities Issued	'	'	'	'	'	'	'	'163,934	'

Note_6_Income_Taxes_Details

Note 6 - Income Taxes (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013
Note 6 - Income Taxes (Details) [Line Items]	'
Increase In Ownership Of Certain Stockholders Or Public Groups In The Stock Of Corporation	50.00%
Number Of Years For Increase In Ownership Of Certain Stockholders Or Public Groups In The Stock Of Corporation	'3 years
Open Period Subject To Examination After Formal Notification To The States	'1 year
Operating Loss Carryforwards Related To Stock Option Exercises [Member]	'
Note 6 - Income Taxes (Details) [Line Items]	'
Operating Loss Carryforwards	1.4
Domestic Tax Authority [Member]	'
Note 6 - Income Taxes (Details) [Line Items]	'
Operating Loss Carryforwards	39.1
State and Local Jurisdiction [Member]	'
Note 6 - Income Taxes (Details) [Line Items]	'
Operating Loss Carryforwards	31.7
Foreign Tax Authority [Member]	'
Note 6 - Income Taxes (Details) [Line Items]	'
Operating Loss Carryforwards	15.1
Minimum [Member]	'
Note 6 - Income Taxes (Details) [Line Items]	'
Open Period Subject To Examination For State And Provincial Income Tax Returns	'3 years
Maximum [Member]	'
Note 6 - Income Taxes (Details) [Line Items]	'
Open Period Subject To Examination For State And Provincial Income Tax Returns	'5 years

Note_6_Income_Taxes_Details_Ge

Note 6 - Income Taxes (Details) - Geographic Sources of (Loss) Income from Continuing Operation before Income Tax (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Geographic Sources of (Loss) Income from Continuing Operation before Income Tax [Abstract]	'	'	'
Domestic	$28,155	$19,222	$8,589
Foreign	835	90	220
Total loss from continuing operations before income taxes	$28,990	$19,312	$8,809

Note_6_Income_Taxes_Details_De

Note 6 - Income Taxes (Details) - Deferred Tax Assets and Liabilities (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Deferred tax assets	'	'
Intangible assets	$413	$345
Stock options	1,955	5,643
Accruals and other	742	519
Net operating loss carry forwards	14,449	11,240
	17,559	17,747
Valuation allowance	-16,244	-15,838
Deferred tax asset	1,315	1,909
Deferred tax liability	'	'
Intangible assets	-1,315	-1,909
Deferred tax liability	($1,315)	($1,909)

Note_6_Income_Taxes_Details_Re

Note 6 - Income Taxes (Details) - Reconciliation of Income Taxes (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Reconciliation of Income Taxes [Abstract]	'	'	'
Loss for the year before income taxes	($28,990)	($19,312)	($8,809)
Expected recovery of income taxes	-9,886	-6,759	-3,083
State income tax, net of federal benefit	-440	-1,070	-404
Stock-based compensation	204	64	103
Warrants	3,776	2,958	82
Non-deductible interest	'	'	38
Deferred state tax rate adjustment	899	-92	30
Expiration of options	3,761	'	'
Adjustment to deferred assets	1,138	187	1,236
Non-deductible expenses & other	112	32	69
Change in valuation allowance	$406	$4,680	$1,929

Note_7_Convertible_Notes_Payab1

Note 7 - Convertible Notes Payable and Accrued Interest (Details) (USD $)	0 Months Ended	1 Months Ended	0 Months Ended		1 Months Ended		12 Months Ended
	Jul. 30, 2013	Jul. 18, 2012	Apr. 16, 2012	Jun. 13, 2011	Jun. 30, 2011	Aug. 31, 2009	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Mar. 31, 2013	Jul. 31, 2009
Note 7 - Convertible Notes Payable and Accrued Interest (Details) [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Convertible Notes Payable	'	'	'	'	'	$200,000	'	'	'	'	$1,550,000
Proceeds from Convertible Debt	'	'	'	'	'	1,750,000	'	'	'	'	'
Debt Instrument, Interest Rate, Stated Percentage	'	'	'	'	'	12.00%	'	'	'	'	'
Minimum Percentage Threshold Of Outstanding Principle Amount For Debt Conversion	'	'	'	'	'	51.00%	'	'	'	'	'
Debt Instrument, Convertible, Conversion Price (in Dollars per share)	'	'	'	'	'	$1.32	'	'	'	'	'
Debt Conversion, Converted Instrument, Shares Issued (in Shares)	'	'	'	1,629,539	'	'	'	'	'	'	'
Debt Conversion, Converted Instrument, Amount	'	'	'	2,149,000	'	'	'	'	2,107,000	'	'
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares)	'	'	'	109,375	'	'	'	'	'	'	'
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per Item)	'	'	'	1.6	'	'	1.83	1.85	3.28	'	'
Warrants and Rights Outstanding	'	'	'	163,000	5,518,000	'	'	'	'	4,046,000	'
Amortization of Financing Costs	'	'	'	'	'	'	'	'	705,000	'	'
Amortization of Debt Discount (Premium)	'	'	'	'	'	'	0	0	19,000	'	'
Payments of Stock Issuance Costs	3,036,000	524,000	1,194,000	'	703,000	'	3,036,000	1,718,000	789,000	'	'
Financing Warrants [Member]	'	'	'	'	'	'	'	'	'	'	'
Note 7 - Convertible Notes Payable and Accrued Interest (Details) [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares)	'	'	'	109,375	'	'	'	'	'	'	'
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per Item)	'	'	'	1.6	'	'	'	'	'	'	'
Amortization of Financing Costs	'	'	'	'	'	'	0	0	69,000	'	'
Debt Instrument, Convertible, Beneficial Conversion Feature	'	'	'	'	'	'	728,000	'	'	'	'
Legal And Consulting Expenses Relating To Financing Member	'	'	'	'	'	'	'	'	'	'	'
Note 7 - Convertible Notes Payable and Accrued Interest (Details) [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Debt Issuance Cost	'	'	'	'	'	'	87,000	'	'	'	'
Deferred Finance Costs, Net	'	'	'	'	'	'	43,000	'	'	'	'
Payments of Stock Issuance Costs	'	'	'	'	'	'	44,000	'	'	'	'
Accrued Interest [Member]	'	'	'	'	'	'	'	'	'	'	'
Note 7 - Convertible Notes Payable and Accrued Interest (Details) [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Debt Conversion, Converted Instrument, Amount	'	'	'	399,000	'	'	'	'	'	'	'
Beneficial Conversion [Member]	'	'	'	'	'	'	'	'	'	'	'
Note 7 - Convertible Notes Payable and Accrued Interest (Details) [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Amortization of Debt Discount (Premium)	'	'	'	'	'	'	$0	$0	$314,000	'	'

Note_8_Commitments_and_Conting2

Note 8 - Commitments and Contingencies (Details)	12 Months Ended				12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013
	USD ($)	USD ($)	USD ($)	AUD	Patent License And Royalty Agreement 2003 [Member]	Patent License And Royalty Agreement 2006 [Member]	Sub-License Fees [Member]	Sub-License Fees [Member]
					USD ($)	USD ($)	Before FDA Approval [Member]	After FDA Approval [Member]
Note 8 - Commitments and Contingencies (Details) [Line Items]	'	'	'	'	'	'	'	'
Operating Leases, Future Minimum Payments Due, Next Twelve Months	$256,000	'	'	'	'	'	'	'
Operating Leases, Future Minimum Payments, Due in Two Years	334,000	'	'	'	'	'	'	'
Operating Leases, Future Minimum Payments, Due in Three Years	343,000	'	'	'	'	'	'	'
Operating Leases, Future Minimum Payments, Due in Four Years	353,000	'	'	'	'	'	'	'
Operating Leases, Future Minimum Payments, Due in Five Years	177,000	'	'	'	'	'	'	'
Operating Leases, Rent Expense	223,000	143,000	142,000	'	'	'	'	'
Purchase Commitment, Remaining Minimum Amount Committed	26,800,000	'	'	30,200,000	35,000	35,000	'	'
Royalty Rate	'	'	'	'	5.50%	5.50%	30.00%	25.00%
Royalty Expense	807,000	213,000	145,000	'	'	'	'	'
Accrued Royalties	243,000	122,000	'	'	'	'	'	'
Percentage Of Manufacturer's Cost, Agreement Contingency	110.00%	'	'	'	'	'	'	'
Loss Contingency, Estimate of Possible Loss	30,000	'	'	'	'	'	'	'
Purchase Commitment, Remaining Minimum Amount Committed (in Dollars)	26,800,000	'	'	30,200,000	35,000	35,000	'	'
Contractual Obligation, Due in Next Twelve Months	$8,300,000	'	'	'	$35,000	$35,000	'	'
Long-term Purchase Commitment, Minimum Quantity Required	3,000,000	'	'	'	'	'	'	'
Long-term Purchase Commitment, Time Period	'ten	'	'	'	'	'	'	'

Note_8_Commitments_and_Conting3

Note 8 - Commitments and Contingencies (Details) - Future Royalty Payments (USD $)	Dec. 31, 2013
In Thousands, unless otherwise specified
Note 8 - Commitments and Contingencies (Details) - Future Royalty Payments [Line Items]	'
2014	$8,300
2015	8,300
2016	9,100
Total	17,400
Patent License And Royalty Agreement 2003 [Member]	'
Note 8 - Commitments and Contingencies (Details) - Future Royalty Payments [Line Items]	'
2014	35
2015	35
2016	35
2017	35
2018	35
Thereafter	315
Total	490
Patent License And Royalty Agreement 2006 [Member]	'
Note 8 - Commitments and Contingencies (Details) - Future Royalty Payments [Line Items]	'
2014	35
2015	35
2016	35
2017	35
2018	35
Thereafter	315
Total	$490

Note_8_Commitments_and_Conting4

Note 8 - Commitments and Contingencies (Details) - Future Minimum Purchase Commitments (USD $)	Dec. 31, 2013
In Millions, unless otherwise specified
Future Minimum Purchase Commitments [Abstract]	'
2014	$8.30
2015	9.1
Total	$17.40

Note_9_Fair_Value_Measurements2

Note 9 - Fair Value Measurements (Details) (USD $)	Mar. 31, 2013	Jun. 30, 2011	Jun. 13, 2011	Dec. 31, 2013
				Warrants 1 [Member]
Note 9 - Fair Value Measurements (Details) [Line Items]	'	'	'	'
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	'	'	109,375	524,549
Investment Warrants, Exercise Price	'	'	'	$1.86
Warrants and Rights Outstanding	$4,046,000	$5,518,000	$163,000	$4,047,000

Note_9_Fair_Value_Measurements3

Note 9 - Fair Value Measurements (Details) - Reconciliation for All Liabilities Measured at Fair Value Using Significant Unobservable Inputs (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013
Reconciliation for All Liabilities Measured at Fair Value Using Significant Unobservable Inputs [Abstract]	'
Balance of warrant liability	$6,239
Reclass of warrant liability to stockholderbs equity upon exercise	-13,297
Change in fair value of warrant liability included in other (income) / expense	11,105
Balance of warrant liability	$4,047

Note_10_Capital_Stock_Details

Note 10 - Capital Stock (Details) (USD $)

0 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

3 Months Ended

6 Months Ended

12 Months Ended

12 Months Ended

6 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

1 Months Ended

6 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

6 Months Ended

Jul. 30, 2013

Sep. 17, 2012

Jul. 18, 2012

Apr. 16, 2012

Jun. 13, 2011

Apr. 14, 2011

Jun. 30, 2011

Mar. 31, 2013

Jun. 30, 2011

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Jun. 30, 2011

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Jun. 07, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Jun. 13, 2011

Dec. 31, 2013

Dec. 31, 2012

Jun. 30, 2011

Jun. 30, 2011

Dec. 31, 2013

Jun. 30, 2011

Jun. 30, 2011

Feb. 06, 2007

Jun. 13, 2011

Dec. 31, 2013

Jun. 30, 2011

Jun. 30, 2011

Jun. 30, 2011

Jun. 30, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Jun. 30, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Jun. 30, 2011

Jun. 30, 2011

Jun. 07, 2013

Jun. 30, 2011

Granted Options Subject To Shareholder Approval To Increase Option Pool [Member]

Combined Common Stock and Warrant Unit [Member]

Exercised [Member]

Exercised [Member]

Exercised [Member]

Exercised [Member]

Increase in Shares Authorized [Member]

Non-Statutory Stock Options [Member]

Options Granted to Holder of More Than 10% of Company's Common Stock [Member]

Employee Stock Option [Member]

Employee Stock Option [Member]

Conversion of Notes Payable and Accrued Interest, Warrants [Member]

Conversion of Notes Payable and Accrued Interest, Warrants [Member]

Conversion of Notes Payable and Accrued Interest, Warrants [Member]

Private Placement Financing [Member]

Warrants 1 [Member]

Combined Common Stock and Warrant Unit [Member]

Combined Common Stock and Warrant Unit [Member]

Shares Per Unit [Member]

2007 Warrants [Member]

Financing Warrants [Member]

Financing Warrants [Member]

2011 Warrants [Member]

2011 Warrants [Member]

2011 Warrants [Member]

2011 Warrants [Member]

2011 Warrants [Member]

2011 Warrants [Member]

Warrant Liability [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Share Equity [Member]

Warrants 1 [Member]

Employees Directors and Consultants Member]

Shares Per Unit [Member]

2011 Warrants [Member]

2011 Warrants [Member]

2011 Warrants [Member]

2011 Warrants [Member]

2011 Warrants [Member]

Minimum [Member]

Minimum [Member]

Shares Per Unit [Member]

Private Placement Financing [Member]

Estimated Fair Value [Member]

Note 10 - Capital Stock (Details) [Line Items]

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Common Stock, Shares Authorized (in Shares)

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'

'

65,000,000

65,000,000

65,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common Stock, Par or Stated Value Per Share (in Dollars per share)

'

'

'

'

'

'

'

'

'

$0.00

$0.00

$0.00

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Preferred Stock, Shares Authorized (in Shares)

'

'

'

'

'

'

'

'

'

10,000,000

10,000,000

10,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Preferred Stock, Par or Stated Value Per Share (in Dollars per share)

'

'

'

'

'

'

'

'

'

$0.00

$0.00

$0.00

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Shares, New Issues (in Shares)

2,990,000

'

2,500,000

3,450,000

'

163,934

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,846,154

'

'

'

'

'

1,629,539

'

'

3,846,154

'

'

'

1,750,469

'

'

2,990,000

5,950,000

3,846,154

'

'

'

1

Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period (in Shares)

'

'

'

'

1,629,539

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares)

'

'

'

'

109,375

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

109,375

'

'

3,846,154

'

'

'

1

131,497

109,375

'

1

3,846,154

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Increase, Accrued Interest

'

'

'

'

$2,149,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Payment of Financing and Stock Issuance Costs

'

'

'

'

41,000

'

'

'

303,000

'

'

'

-303,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

41,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per Item)

'

'

'

'

1.6

'

'

'

'

1.83

1.83

1.85

3.28

'

'

'

'

'

'

'

'

'

'

'

1.6

'

'

'

'

'

1.86

'

46.25

1.6

'

'

'

1.86

1.86

'

'

'

'

'

'

'

'

'

'

'

Proceeds from Issuance or Sale of Equity

'

'

'

'

'

'

7,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,549,000

3,451,000

'

'

Payments of Stock Issuance Costs

3,036,000

'

524,000

1,194,000

'

'

703,000

'

'

'

3,036,000

1,718,000

789,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

303,000

'

'

'

'

'

'

'

'

'

'

'

'

'

400,000

'

'

'

'

'

'

'

Sale of Stock, Price Per Share (in Dollars per share)

$13.50

'

$3.17

$3.60

'

'

'

'

'

'

'

'

'

'

$1.82

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$1.82

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Class of Warrant or Right, Outstanding (in Shares)

'

'

'

'

'

'

'

'

'

612,000

612,000

2,183,000

4,087,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Warrants Exercised (in Shares)

'

'

'

'

'

'

'

'

'

1,571,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

12,813

22,500

'

'

1,571,136

'

'

'

'

'

'

'

'

'

1,571,136

'

'

'

'

'

'

'

'

'

'

Proceeds from Warrant Exercises

'

'

'

'

'

'

'

'

'

'

676,000

3,262,000

'

'

'

'

'

'

'

'

'

'

'

'

'

18,000

6,000

'

'

'

'

'

'

'

18,000

'

'

'

'

676,000

3,256,000

3,012,000

'

'

'

'

'

'

'

'

Proceeds from Issuance of Common Stock

40,365,000

'

7,925,000

12,420,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

7,000,000

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares)

'

316,779

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

316,779

'

'

'

'

'

Share Price (in Dollars per share)

'

$3.72

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Value, Restricted Stock Award, Gross

'

1,182,000

'

'

'

'

'

'

'

'

'

1,182,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,000

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in Shares)

'

'

'

'

'

'

'

'

'

0

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5,200,000

'

Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

85.00%

110.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'10 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

'

'

'

'

'

'

'

'

'

'

'5 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

20.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)

'

'

'

'

'

'

'

'

'

'

$8.96

$2.93

$1.20

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds from Stock Options Exercised

'

'

'

'

'

'

'

'

'

'

458,000

110,000

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Employee Service Share-based Compensation, Tax Benefit Realized from Exercise of Stock Options

'

'

'

'

'

'

'

'

'

'

0

0

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value

'

'

'

'

'

'

'

'

'

'

2,038,000

923,000

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value

'

'

'

'

'

'

'

'

'

'

720,000

530,000

512,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

10,791,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'3 years 178 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)

'

'

'

'

'

'

'

'

'

'

1,837,500

720,250

238,278

337,500

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Increase In Option Pool Required Before Options Granted Become Exercisable (in Shares)

'

'

'

'

'

'

'

'

'

'

203,100

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights

'

'

'

'

'

'

'

'

'

'

'one-third

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Value, New Issues

'

'

'

'

'

'

'

'

'

'

40,365,000

20,345,000

3,549,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,149,000

'

'

'

'

'

'

'

'

'

3,000

6,000

4,000

'

'

'

'

Fair Value Assumptions, Expected Volatility Rate

'

'

'

'

'

'

'

'

'

'

'

97.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

101.00%

'

'

'

'

'

'

'

'

'

'

'

Fair Value Assumptions, Expected Term

'

'

'

'

'

'

'

'

'

'

'

'4 years 109 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'5 years

'

'

'

'

'

'

'

'

'

'

'

Fair Value Assumptions, Risk Free Interest Rate

'

'

'

'

'

'

'

0.85%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.76%

'

'

'

'

'

'

'

'

'

'

'

Warrants and Rights Outstanding

'

'

'

'

163,000

'

5,518,000

4,046,000

5,518,000

'

'

'

'

'

'

4,014,000

13,297,000

4,014,000

1,346,000

'

'

'

'

'

163,000

'

'

'

'

'

'

'

'

'

'

'

'

5,518,000

5,518,000

'

'

'

'

'

'

'

'

'

'

'

Increase (Decrease) in Derivative Liabilities

'

'

'

'

'

'

'

'

$2,506,000

'

$2,485,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$8,620,000

$2,668,000

'

'

'

'

'

'

'

'

'

Warrant Term

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'5 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Note_10_Capital_Stock_Details_

Note 10 - Capital Stock (Details) - Total Stock-Based Compensation Expense Resulting from Stock Options (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'
Stock-based compensation expense	$3,738	$1,441	$490
General and Administrative Expense [Member]	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'
Stock-based compensation expense	1,837	528	340
Research and Development Expense [Member]	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'
Stock-based compensation expense	174	375	93
Selling and Marketing Expense [Member]	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'
Stock-based compensation expense	$1,727	$538	$57

Note_10_Capital_Stock_Details_1

Note 10 - Capital Stock (Details) - Estimated Fair Value Assumptions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Note 10 - Capital Stock (Details) - Estimated Fair Value Assumptions [Line Items]	'	'	'
Volatility	101.00%	104.00%	105.00%
Weighted average Expected life of options (years)	'5 years 324 days	'5 years 270 days	'5 years 131 days
Risk-free interest rate	1.43%	0.88%	1.49%
Dividend yield	0.00%	0.00%	0.00%
2011 Warrants [Member]	'	'	'
Note 10 - Capital Stock (Details) - Estimated Fair Value Assumptions [Line Items]	'	'	'
Volatility	79.00%	'	'
Weighted average Expected life of options (years)	'2 years 6 months	'	'
Risk-free interest rate	0.58%	'	'
Dividend yield	0.00%	'	'

Note_10_Capital_Stock_Details_2

Note 10 - Capital Stock (Details) - Stock Options Activity (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Stock Options Activity [Abstract]	'	'	'	'
Number of Options Outstanding	5,536,795	4,099,342	3,690,654	3,576,543
Weighted Average Exercise Price	$4.91	$3.54	$3.34	$3.46
Weighted Average Remaining Contractual Life (years)	'6 years 324 days	'7 years 51 days	'7 years 21 days	'7 years 65 days
Aggregate Intrinsic Value	$27,256,235	$6,798,973	$269,587	$899,010
Vested or expected to vest, December 31, 2013	3,964,837	'	'	'
Vested or expected to vest, December 31, 2013	$3.81	'	'	'
Vested or expected to vest, December 31, 2013	'5 years 328 days	'	'	'
Vested or expected to vest, December 31, 2013	25,370,479	'	'	'
Exercisable, December 31, 2013	3,469,444	'	'	'
Exercisable, December 31, 2013	$3.29	'	'	'
Exercisable, December 31, 2013	'5 years 350 days	'	'	'
Exercisable, December 31, 2013	$24,067,198	'	'	'
Granted-Number of Options Outstanding	1,837,500	720,250	238,278	'
Granted-Weighted Average Exercise Price	$9.78	$3.69	$1.56	'
Exercised-Number of Options Outstanding	-181,854	-294,384	'	'
Exercised-Weighted Average Exercise Price	$2.52	$0.37	'	'
Forfeited/cancelled/expired-Number of Options Outstanding	-218,193	-17,178	-124,167	'
Forfeited/cancelled/expired-Weighted Average Exercise Price	$11.07	$10.37	$3.14	'

Note_10_Capital_Stock_Details_3

Note 10 - Capital Stock (Details) - Activity for the Warrants Outstanding (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jun. 13, 2011
Activity for the Warrants Outstanding [Abstract]	'	'	'	'
Number of warrants outstanding	612	2,183	4,087	'
Weighted average exercise price (in Dollars per Item)	1.83	1.85	3.28	1.6
Exercised	-1,571	'	'	'
Exercised (in Dollars per share)	$1.86	'	'	'
Granted	'	-1,773	'	'
Granted (in Dollars per share)	'	$1.86	'	'
Expired	'	-131	'	'
Expired (in Dollars per share)	'	$46.25	'	'

Note_11_Consolidated_Statement2

Note 11 - Consolidated Statements of Cash Flows (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Supplemental Cash Flow Elements [Abstract]	'	'	'
Income Taxes Paid	$0	$0	$0
Interest Paid	0	0	0
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	'	'	100.00%
Defined Contribution Plan, Employer Discretionary Contribution Amount	$0	$0	$0

Note_11_Consolidated_Statement3

Note 11 - Consolidated Statements of Cash Flows (Details) - Net Change in Non-Cash Working Capital Balances Related to Operations (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net Change in Non-Cash Working Capital Balances Related to Operations [Abstract]	'	'	'
Accounts receivable	($2,650)	($557)	($5)
Due from related parties	15	-11	126
Inventory	978	-965	-343
Prepaid expenses	-302	-197	132
Other current assets	50	-25	-20
Other non-current assets	-12	-27	'
Accounts payable	-436	849	-135
Accrued liabilities	1,329	146	374
Deferred rent/revenue	67	'	-128
	($961)	($787)	$1

Note_11_Consolidated_Statement4

Note 11 - Consolidated Statements of Cash Flows (Details) - Significant Non-Cash Transactions (USD $)	0 Months Ended	12 Months Ended
	Jun. 13, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Significant Non-Cash Transactions [Abstract]	'	'	'	'
Warrant issued in registered direct financing	'	'	'	$3,012,000
Common stock issued in consideration of management bonuses	'	'	1,182,000	'
Common stock issued in consideration of notes payable and accrued interest conversion	2,149,000	'	'	2,107,000
Additions to fixed assets	'	$526,000	'	'

Note_12_Subsequent_Events_Deta

Note 12 - Subsequent Events (Details) (Subsequent Event [Member], OcuHub Business Unit [Member], USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 17, 2014
Subsequent Event [Member] | OcuHub Business Unit [Member]	'
Note 12 - Subsequent Events (Details) [Line Items]	'
Business Combination, Consideration Transferred	$1.40

Note_13_Quarterly_Financial_Da2

Note 13 - Quarterly Financial Data (Unaudited) (Details) (USD $)	3 Months Ended
	Dec. 31, 2013
Note 13 - Quarterly Financial Data (Unaudited) (Details) [Line Items]	'
Quantifying Misstatement in Current Year Financial Statements, Increase to Basic and Diluted Loss per Share	$0.01
Increase to Operating Expenses and Net Loss [Member]	'
Note 13 - Quarterly Financial Data (Unaudited) (Details) [Line Items]	'
Quantifying Misstatement in Current Year Financial Statements, Amount	$268,000

Note_13_Quarterly_Financial_Da3

Note 13 - Quarterly Financial Data (Unaudited) (Details) - Selected Consolidated Statement of Operations Data (USD $)	3 Months Ended																12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013		Sep. 30, 2013		Jun. 30, 2013		Mar. 31, 2013		Dec. 31, 2012		Sep. 30, 2012		Jun. 30, 2012		Mar. 31, 2012		Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Selected Consolidated Statement of Operations Data [Abstract]	'		'		'		'		'		'		'		'		'	'	'
Revenue(i)	$4,438	[1]	$4,207	[1]	$3,525	[1]	$2,475	[1]	$1,610	[1]	$1,211	[1]	$716	[1]	$422	[1]	$14,645	$3,960	$2,124
Gross profit (i)	2,115	[1]	1,930	[1]	1,395	[1]	1,059	[1]	680	[1]	519	[1]	375	[1]	91	[1]	6,499	1,665	498
Loss from operations (i)	-5,504	[1]	-3,829	[1]	-5,279	[1]	-3,162	[1]	-3,324	[1]	-3,673	[1]	-2,533	[1]	-2,503	[1]	-17,774	-12,032	-8,058
Net loss (i)	($4,151)	[1]	($4,240)	[1]	($12,025)	[1]	($8,574)	[1]	($3,652)	[1]	($4,587)	[1]	($1,974)	[1]	($9,099)	[1]	($28,990)	($19,312)	($8,809)
Weighted average number of shares outstanding basic(i) (in Shares)	33,129	[1]	31,914	[1]	29,178	[1]	28,756	[1]	28,607	[1]	27,703	[1]	24,919	[1]	20,673	[1]	'	'	'
Net loss per common share basic (i) (in Dollars per share)	($0.13)	[1]	($0.13)	[1]	($0.41)	[1]	($0.30)	[1]	($0.13)	[1]	($0.17)	[1]	($0.08)	[1]	($0.44)	[1]	'	'	'
Weighted average number of shares outstanding diluted (in Shares)	33,679		31,914		29,178		28,756		28,607		27,703		26,042		20,673		'	'	'
Net loss per common share diluted (i) (in Dollars per share)	($0.17)	[1]	($0.13)	[1]	($0.41)	[1]	($0.30)	[1]	($0.13)	[1]	($0.17)	[1]	($0.10)	[1]	($0.44)	[1]	'	'	'
[1]	Net loss per share basic and diluted are computed independently for the quarters presented. Therefore, the sum of the quarterly per share information may not be equal to the annual per share information. Also totals may not add to the financials statements due to rounding.

Schedule_II_Valuation_and_Qual1

Schedule II -- Valuation and Qualifying Acoounts (Details) - Valuation and Qualifying Accounts (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Allowance for Doubtful Accounts [Member]	'	'	'
Fiscal 2011	'	'	'
Balance at beginning of period	$36	$42	$13
Provision	377	10	32
Write-off and recoveries	2	-16	-3
Balance at end of period	415	36	42
Warranty Reserves [Member]	'	'	'
Fiscal 2011	'	'	'
Balance at beginning of period	107	36	51
Provision	271	196	56
Write-off and recoveries	-198	-125	-71
Balance at end of period	180	107	36
Allowance for Sales Returns [Member]	'	'	'
Fiscal 2011	'	'	'
Balance at beginning of period	71	10	73
Provision	474	102	8
Write-off and recoveries	-372	-41	-71
Balance at end of period	$173	$71	$10