TearLab (TEAR) 10-K 13 Mar 15 2014 FY Annual report Financial data

Document_And_Entity_Informatio

Document And Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Mar. 06, 2015	Jun. 30, 2014
Document and Entity Information [Abstract]
Entity Registrant Name	TearLab Corp
Document Type	10-K
Current Fiscal Year End Date	-19
Entity Common Stock, Shares Outstanding		33,641,302
Entity Public Float			$148,336,236
Amendment Flag	FALSE
Entity Central Index Key	1299139
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-14
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets
Cash and cash equivalents	$16,338	$37,778
Accounts receivable, net	2,480	3,524
Inventory.	2,986	885
Prepaid expenses	884	689
Other current assets	6	10
Total current assets	22,694	42,886
Fixed assets, net	4,504	3,429
Patents and trademarks, net	80	108
Intangible assets, net	3,596	3,494
Other non-current assets	157	40
Total assets	31,031	49,957
Current liabilities
Accounts payable	2,202	631
Accrued liabilities	3,765	3,844
Deferred rent	174	67
Obligations under warrants	256	4,047
Total current liabilities	6,397	8,589
Exchange right	250
Commitments and contingencies (Note 8)
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, 33,641,302 issued and outstanding at December 31, 2014 and 65,000,000 authorized, 33,288,701 issued and outstanding at December 31, 2013	34	33
Additional paid-in capital	483,909	477,172
Accumulated deficit	-459,559	-435,837
Total stockholders' equity	24,384	41,368
Total liabilities and stockholders' equity	$31,031	$49,957

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parentheticals) (USD $)	Dec. 31, 2014	Dec. 31, 2013
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	33,641,302	33,288,701
Common stock, outstanding	33,641,302	33,288,701

Consolidated_Statements_of_Ope

Consolidated Statements of Operations and Comprehensive Loss (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Product sales	$16,086,000	$12,593,000	$3,587,000
Reader equipment rentals	3,632,000	2,052,000	373,000
Total revenue	19,718,000	14,645,000	3,960,000
Costs and operating expenses
Cost of goods sold (excluding amortization of intangibles)	8,804,000	7,607,000	2,211,000
Cost of goods sold b Reader equipment depreciation	1,292,000	539,000	84,000
Amortization of intangibles assets	1,462,000	1,215,000	1,215,000
General and administrative	13,555,000	8,942,000	4,770,000
Clinical, regulatory and research & development	2,792,000	1,095,000	2,241,000
Sales and marketing	16,817,000	13,021,000	5,471,000
Total costs and operating expenses	44,722,000	32,419,000	15,992,000
Loss from operations	-25,004,000	-17,774,000	-12,032,000
Other income (expenses)
Interest income	28,000	35,000	30,000
Changes in fair value of warrant obligations	1,175,000	-11,105,000	-7,296,000
Other, net	79,000	-146,000	-14,000
Total other income (expenses), net	1,282,000	-11,216,000	-7,280,000
Net loss and comprehensive loss	($23,722,000)	($28,990,000)	($19,312,000)
Weighted average shares outstanding b basic (in Shares)	33,578,820	30,759,305	25,490,186
Net loss per common share b basic (in Dollars per share)	($0.71)	($0.94)	($0.76)
Weighted average shares outstanding b diluted (in Shares)	33,717,344	30,759,305	25,490,186
Net loss per common share b diluted (in Dollars per share)	($0.74)	($0.94)	($0.76)

Consolidated_Statements_of_Sto

Consolidated Statements of Stockholders' Equity (USD $)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance, December 31, 2011 at Dec. 31, 2011	$20,000	$393,035,000	($387,535,000)	$5,520,000
Balance, December 31, 2011 (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
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 (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
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 (in Shares) at Dec. 31, 2013	33,288,701
Stock-based compensation		3,824,000		3,824,000
Warrants exercised	1,000	2,615,000		2,616,000
Warrants exercised (in Shares)	246,936
Options exercised		184,000		184,000
Options exercised (in Shares)	57,763			57,763
Issuance of employee purchase plan shares		114,000		114,000
Issuance of employee purchase plan shares (in Shares)	47,902
Net loss and comprehensive loss			-23,722,000	-23,722,000
Balance at Dec. 31, 2014	$34,000	$483,909,000	($459,559,000)	$24,384,000
Balance (in Shares) at Dec. 31, 2014	33,641,302

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
OPERATING ACTIVITIES
Net loss for the year	($23,722,000)	($28,990,000)	($19,312,000)
Adjustments to reconcile net loss to cash used in operating activities:
Stock-based compensation	3,824,000	3,738,000	1,441,000
Depreciation of fixed assets	1,448,000	624,000	137,000
Amortization of patents and trademarks	28,000	28,000	28,000
Amortization of intangible assets	1,462,000	1,215,000	1,215,000
Non-cash bonuses paid to management in common shares			1,182,000
Change in fair value of warrant obligation	-1,175,000	11,105,000	7,296,000
Loss on disposal of fixed assets		7,000
Net change in working capital and non-current asset balances related to operations	-37,000	-961,000	-787,000
Cash used in operating activities	-18,172,000	-13,234,000	-8,800,000
INVESTING ACTIVITIES
Additions to fixed assets, net of proceeds	-2,416,000	-2,905,000	-569,000
Cash paid for business acquisition	-1,400,000
Cash used in investing activities	-3,816,000	-2,905,000	-569,000
FINANCING ACTIVITIES
Proceeds from the exercise of common stock options	184,000	458,000	110,000
Proceeds from the issuance of employee stock purchase plan shares	114,000
Proceeds from issuance of shares in a public offering		40,365,000	12,420,000
Proceeds from issuance of shares in an underwritten registered financing			7,925,000
Proceeds from the exercise of warrants		693,000	3,262,000
Proceeds from issuance of exchange rights	250,000
Costs of issuance of shares and warrants in public offering, private placement and registered direct financings		-3,036,000	-1,718,000
Cash provided by financing activities	548,000	38,480,000	21,999,000
Net increase in cash and cash equivalents during the year	-21,440,000	22,341,000	12,630,000
Cash and cash equivalents, beginning of year	37,778,000	15,437,000	2,807,000
Cash and cash equivalents, end of year	$16,338,000	$37,778,000	$15,437,000

Note_1_Basis_of_Presentation

Note 1 - Basis of Presentation	12 Months Ended
	Dec. 31, 2014
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 and operates in one business segment.
	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 $23.7 million, $29.0 million, and $19.3 million for the years ended December 31, 2014, 2013, and 2012, respectively. The Company's working capital surplus at December 31, 2014 is $16.3 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 $16.3 million at December 31, 2014 combined with the recent senior term loan agreement providing us with access of up to $35.0 million in gross proceeds including $15.0 million which was made available to us on March 4, 2015 and anticipated cash flows provided by sales of its products in calendar year 2015 will be sufficient to fund its cash requirements through at least December 31, 2015.
	A successful transition to attaining profitable operations is dependent upon obtaining sufficient financing to fund the Company’s planned expenses and achieving a level of revenues adequate to support the Company’s cost structure.  If events or circumstances occur such that we do not meet our operating plan during the first half the 2015, we may be required during the third quarter of 2015 to reduce operating expenses and reduce the planned levels of inventory and fixed assets which could have an adverse impact on our ability to achieve our intended business objectives.

Note_2_Significant_Accounting_

Note 2 - Significant Accounting Policies	12 Months Ended
	Dec. 31, 2014
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 returns reserve, allowance for doubtful accounts, 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 the 2014, 2013 and 2012 fiscal years, the Company derived its revenue from the sale of the TearLab® Osmolarity product. There were no customers representing revenue in excess of 10% in the years ended December 31, 2014, 2013 or 2012.
	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 and calculates an allowance for doubtful accounts based on the estimated proportion of aged receivables deemed uncollectable consistent with policy 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. The allowance for doubtful accounts was $424,000 and $415,000 at December 31, 2014 and 2013, respectively. Charges for bad debt expense have been $121,000, $377,000, $10,000 for the years ended December 31, 2014, 2013 and 2012 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 one year warranty on its TearLab® Osmolarity System and related disposables. The Company accrues the estimated cost of this warranty at the time revenue is recognized 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,
		2014			2013			2012
	Balance at beginning of year	$	180		$	107		$	36
	Charges to cost of goods sold		79			271			196
	Costs applied to liability		(138	)		(198	)		(125	)
	Balance at end of year	$	121		$	180		$	107
	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 records revenue when all of its obligations are completed, which is generally upon shipment of the Company's products. Amounts received in excess of revenue recognizable are deferred.
	Our revenues are primarily derived from the sale of disposable test cards. We sell our proprietary TearLab® Osmolarity System and related test cards to our customers, who are primarily eye care professionals, for use in osmolarity testing procedures. Our products are generally shipped from our primary distribution and warehousing operations facility located in San Diego, California. The Company’s sales are currently direct to customers in the United States, Canada and the United Kingdom and to distributors in South America, Europe and Asia.
	The Company enters into contracts where revenue is derived either from agreements whereby the customer is provided the right to use the TearLab® Osmolarity System (reader equipment) at no separate cost to the customer in consideration for a minimum purchase commitment of disposables over the related contract term (referred to as either “Use Agreements”, “Masters Agreements” or “Flex Agreements”), or from agreements with sales of multiple deliverables, such as the reader equipment and disposable test cards (referred to as “Purchase Agreements”).
	Purchase commitments for Use Agreements and Flex Agreements are expressed in the agreement for a specified period of time (generally one to three years), and the purchase commitment for Masters Agreements is implied for large physician practices with an expectation of purchasing certain levels of test cards. The Company recovers the cost of providing the reader equipment in the amount charged for disposables. These agreements are treated as operating leases as collectibility of the minimum lease payments is not reasonably predictable at the outset of the arrangement. Accordingly, revenue is recognized over the defined contract term as disposable test cards are shipped. When reader equipment is placed with a customer at no separate cost, the Company retains title to the equipment and it remains capitalized on the Company’s consolidated balance sheet as equipment classified within fixed assets, net. The equipment is depreciated on a straight-line basis once shipped to a customer location over its estimated useful life and depreciation expense is included in Cost of Goods Sold within the consolidated statement of operations and comprehensive loss.
	Revenue recognition for Purchase Agreements 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 2014 and 2013 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.
	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 $77,000 and $173,000 as of December 31, 2014 and December 31, 2013, respectively, has been recorded as a reduction of 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 equipment. The Company recorded $1,109,000, $912,000 and $255,000 in shipping and handling fees for the years ended December 31, 2014, 2013 and 2012, 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, 2014, 2013 and 2012 were $0.3 million, $0.4 million and $0.3 million, respectively.
	Warrant liabilities
	The Company issued several rounds of warrants related to various debt and equity transactions which occurred in 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: ($35,000), ($131,000) and ($15,000) are included in other income (expense) in the years ended December 31, 2014, 2013 and 2012, respectively.
	Geographic information
	The following table provides geographic information related to the Company's revenues based on the geographic location which we deliver the product. (in thousands):
		United States			Canada			Rest of World			Total
	31-Dec-14
	Revenues	$	18,589		$	200		$	929		$	19,718
	31-Dec-13
Revenues	$	13,844		$	121		$	680		$	14,645
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,
	2014			2013			2012
Stock options		6,363			5,537			4,100
Warrants		74			599			2,183
Total		6,437			6,136			6,283
The following table is a reconciliation of the weighted average shares outstanding used for basic and diluted loss per share:
	December 31,
	2014			2013			2012
Weighted average shares outstanding - Basic		33,578,820			30,759,305			25,490,186
Dilutive potential common shares		138,524			-			-
Weighted average shares outstanding - Diluted		33,717,344			30,759,305			25,490,186
Recent accounting pronouncements
In May 2014, the Financial Accountings Standards Board issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers, or ASU 2014-09, which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The standard will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The new standard is effective for us on January 1, 2017. Early application is not permitted. The standard permits the use of either the retrospective or cumulative effect transition method. The Company is evaluating the effect that ASU 2014-09 will have on our consolidated financial statements and related disclosures. The Company has not yet selected a transition method nor have we determined the effect of the standard on our ongoing financial reporting.
In August 2014, the Financial Accountings Standards Board issued guidance which requires management to assess an entity’s ability to continue as a going concern and to provide related disclosures in certain circumstances. Under the new guidance, disclosures are required when conditions give rise to substantial doubt about an entity’s ability to continue as a going concern within one year from the financial statement issuance date. The guidance is effective for annual periods ending after December 15, 2016, and all annual and interim periods thereafter. Early application is permitted. The adoption of this guidance will not have any impact on the Company’s financial position and results of operations and, as this time, the Company does not expect any impact on its disclosures.

Note_3_Balance_Sheet_Details

Note 3 - Balance Sheet Details	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block Supplement [Abstract]
Supplemental Balance Sheet Disclosures [Text Block]	3. BALANCE SHEET DETAILS
	Accounts receivable
	(in thousands)	December 31,
		2014			2013
	Trade receivables	$	2,904		$	3,939
	Allowance for doubtful accounts		(424	)		(415	)
		$	2,480		$	3,524
	Inventory
	(in thousands)	December 31,
		2014			2013
	Finished goods	$	2,990		$	899
	Inventory reserves		(4	)		(14	)
		$	2,986		$	885
	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 increases in revenues from TearLab products as compared to 2014 and prior years.
	Prepaid expenses
	(in thousands)	December 31,
		2014			2013
	Prepaid trade shows	$	177		$	162
	Prepaid insurance		301			227
	Manufacturing deposits		182			104
	Subscriptions		82			86
	Other fees and services		142			110
		$	884		$	689
	Fixed Assets
	(in thousands)	December 31,
		2014			2013
	Furniture and office equipment	$	267		$	221
	Leasehold improvements		51			47
	Computer equipment and software		819			386
	Capitalized TearLab equipment readers		5,655			3,640
	Medical equipment		426			401
			7,218			4,695
	Accumulated depreciation		(2,714	)		(1,266	)
		$	4,504		$	3,429
	Depreciation expense was $1,448,000, $624,000, and $137,000, during the years ended December 31, 2014, 2013, and 2012, respectively.
	Patents and trademarks
	(in thousands)	December 31,
		2014			2013
	Patents	$	236		$	236
	Trademarks		32			32
			268			268
	Accumulated amortization		(188	)		(160	)
		$	80		$	108
	Amortization expense was $28,000, $28,000, and $28,000 during the years ended December 31, 2014, 2013, and 2012, 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, 2014 is as follows (in thousands):
	2015	$	28
	2016		28
	2017		24
	Total	$	80
	Accrued liabilities
	(in thousands)	December 31,
		2014			2013
	Due to professionals	$	787		$	616
	Due to employees and directors		1,589			1,503
	Goods received but not yet invoiced		17			207
	Sales and use tax liabilities		221			527
	Royalty liability		330			281
	Readers and test cards in transit		0			368
	Other		821			342
		$	3,765		$	3,844

Note_4_Intangible_Assets

Note 4 - Intangible Assets	12 Months Ended
	Dec. 31, 2014
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 in November 2006 and the value of the OcuHub platform technology acquired in the acquisition of the OcuHub business unit from AOAExcel in March 2014.  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.  The OcuHub platform technology consists of the right to access and commercialize the OcuHub cloud-based technology platform which facilitates an effective and efficient shared care model providing secure connectivity between doctors, patients, institutions and payers. The OcuHub platform technology is being amortized using the straight-line method over an estimated useful life of 5 years. Amortization expense was $1,462,000, $1,215,000, and $1,215,000 during the years ended December 31, 2014, 2013, and 2012, respectively.
	Intangible assets subject to amortization consist of the following (in thousands):
		31-Dec-14				31-Dec-13
		Cost		Accumulated Amortization		Cost		Accumulated Amortization
	TearLab® technology	$	12,172	$	9,892	$	12,172	$	8,678
	OcuHub platform technology		1,564		248		-		-
		$	13,736	$	10,140	$	12,172	$	8,678
	Estimated future amortization expense related to intangible assets with finite lives at December 31, 2014 is as follows (in thousands):
		Amortization of intangible assets
	2015		1,527
	2016		1,379
	2017		313
	2018		313
	2019		64
	Total	$	3,596
	The Company determined that, as of December 31, 2014, there have been no significant events which may affect the carrying value of its TearLab technology and OcuHub platform 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 intangible assets were impaired as of December 31, 2014. Based on management's estimates of forecasted undiscounted cash flows as of December 31, 2014, the Company concluded that there is no indication of an impairment of the Company's intangible assets. Therefore, no impairment charge was recorded during any of the three years ended December 31, 2014.

Note_5_Related_Party_Transacti

Note 5 - Related Party Transactions	12 Months Ended
	Dec. 31, 2014
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, 2014, 2013 and 2012 were $0, $0 and $59,000, respectively, and the outstanding accounts receivable balanes due at December 31, 2014, 2013 and 2012 were $0, $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.

Note_6_Income_Taxes

Note 6 - Income Taxes	12 Months Ended
	Dec. 31, 2014
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,
		2014			2013			2012
	Domestic	$	22,768		$	28,155		$	19,222
	Foreign		954			835			90
	Loss before income taxes		23,722			28,990			19,312
	Significant components of the Company's deferred tax assets and liabilities are as follows (in thousands):
		December 31,
		2014			2013
	Deferred tax assets
	Intangible assets	$	446		$	413
	Stock options		3,120			1,955
	Accruals and other		848			742
	Net operating loss carry forwards		21,345			14,449
			25,759			17,559
	Valuation allowance		(24,971	)		(16,244	)
	Deferred tax asset		788			1,315
	Deferred tax liability
	Intangible assets		(788	)		(1,315	)
	Deferred tax liability		(788	)		(1,315	)
	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,
		2014			2013			2012
	Loss for the year before income taxes	$	(23,722	)	$	(28,990	)	$	(19,312	)
	Expected recovery of income taxes		(8,064	)		(9,856	)		(6,759	)
	State income tax, net of federal benefit		(438	)		(440	)		(1,070	)
	Stock-based compensation		189			204			64
	Warrants		(400	)		3,776			2,958
	Non-deductible interest		—			—			—
	Deferred state tax rate adjustment		(151	)		899			(92	)
	Expiration of options		-			3,761			—
	Adjustment to deferred assets		47			1,138			187
	Non-deductible expenses & other		90			112			32
	Change in valuation allowance		8,727			406			4,680
	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, 2014 and 2013, the Company has no research and development credits, 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.   No additional ownership changes are expected to arise through 2014. 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, 2014, the Company had federal net operating loss carryforwards of approximately $58.4 million, state net operating loss carryforwards of approximately $40.2 million and Canadian net operating loss carryforwards of approximately $12.7 million. The federal net operating loss carryforwards begin to expire in 2017, the state net operating loss carryforwards begin to expire in 2015 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, 2014, the Company has approximately $1.5 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, 2014.
	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_Commitments_and_Conting

Note 7 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	7. 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 through June 30, 2018. The total future minimum obligation under these various leases for 2015, 2016, 2017 and 2018 are $389,000, $371,000, $353,000, and $177,000, respectively. Rent expensed under these leases was $344,000, $223,000, and $143,000 for the years ended December 31, 2014, 2013, and 2012, 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, 2014 are approximately as follows (in thousands):
	2015		35
	2016		35
	2017		35
	2018		35
	Thereafter		315
	Total	$	455
	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 $1,088,000, $807,000 and $213,000 under this agreement during the years ended December 31, 2014, 2013 and 2012, respectively. The Company had $330,000 and $243,000 in accrued royalties at December 31, 2014 and 2013, respectively. Future minimum royalty payments under this agreement as of December 31, 2014 are approximately as follows (in thousands):
	2015		35
	2016		35
	2017		35
	2018		35
	Thereafter		315
	Total	$	455
	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, 2014, the manufacturer maintained inventory and materials with a value of approximately $66,000, 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 $24.6 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, 2014 and had no purchase obligation under the Manufacturing Agreement as of December 31, 2014. The Company has a commitment for 2015 of $8.4 million representing a minimum commitment to purchase 3,715,000 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.
	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_8_Fair_Value_Measurements

Note 8 - Fair Value Measurements	12 Months Ended
	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	8. 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, 2014 and 2013, 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, 2014 and 2013.
	At December 31, 2014, the Company has a liability for warrants to purchase 219,604 shares of common stock at an exercise price of $1.86 per share valued at $256,000 (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 years endeing December 31, 2014 and 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
		Fair Value Measurements Using Significant Unobservable Inputs
		(Level 3)
	Balance of warrant liability at January 1, 2014	$	4,047
	Reclass of warrant liability to stockholder’s equity upon exercise		(2,616)
	Change in fair value of warrant liability included in other (income) / expense		(1,175)
	Balance of warrant liability at December 31, 2014	$	256

Note_9_Capital_Stock

Note 9 - Capital Stock	12 Months Ended
	Dec. 31, 2014
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	9. 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 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 2014, 304,945 warrants were exercised for gross proceeds of $0.
	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 11, 2014 in order to increase the shares reserved under the Stock Option Plan by 1,000,000. Under the Stock Incentive Plan, up to 6,200,000 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, 2014, 2013 and 2012 was $3.02, $8.96, and $2.93, respectively.
	The following table sets forth the total stock-based compensation expense resulting from stock options and the employee stock purchase plan included in the Company's consolidated statements of consolidated loss (in thousands):
		Year ended December 31,
		2014			2013			2012
	General and administrative	$	2,437		$	1,837		$	528
	Clinical and regulatory		159			174			375
	Sales and marketing		1,228			1,727			538
	Stock-based compensation expense before income taxes	$	3,824		$	3,738		$	1,441
	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,
		2014			2013			2012
	Volatility		87	%		101	%		104	%
	Weighted average Expected life of options (years)		5.84			5.89			5.74
	Risk-free interest rate		1.57	%		1.43	%		0.88	%
	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, 2014 and the total number of options outstanding as of that date and changes since December 31, 2011 are set forth below:
		Number of Options Outstanding			Weighted Average Exercise Price			Weighted Average Remaining Contractual Life (years)			Aggregate Intrinsic Value
	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
	Granted		1,412,500			4.63
	Exercised		(57,763	)		3.18
	Forfeited/cancelled/expired		(528,406	)		11.1
	Outstanding, December 31, 2014		6,363,126		$	4.76			6.57		$	2,155,404
	Vested or expected to vest, December 31, 2014		4,523,922		$	4.06			5.59		$	2,068,716
	Exercisable, December 31, 2014		3,400,612		$	2.86			4.58		$	2,035,262
	The aggregate intrinsic value at December 31, 2014 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 $184,000, $458,000 and $110,000 for the years ended December 31, 2014, 2013 and 2012, respectively. No income tax benefit was realized from stock option exercises during the years ended December 31, 2014, 2013 and 2012. 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 $15,000, $2,038,000, and $923,000 during the years ended December 31, 2014, 2013 and 2012, respectively. The total fair value of stock options vested during the years ended December 31, 2014, 2013, and 2012 was $3,408,903, $720,000 and $530,000, respectively.
	As of December 31, 2014, $8,954,000 of total unrecognized compensation cost related to stock options is expected to be recognized over a weighted-average period of 2.22 years.
	As of December 31, 2014, the Company had 212,806 options remaining in the Stock Option Plan available for grant.
	(d) Employee Stock Purchase Plan
	In July 2014, the Company’s Board of Directors adopted the 2014 Employee Stock Purchase Plan, or the ESPP, which was approved by the Company's stockholders in June 2014 at the Company's Annual Meeting of Stockholders. A total of 671,500 shares of the Company’s common stock are reserved for issuance under the plan, which permits eligible employees to purchase common stock at a discount through payroll deductions.
	The price at which stock is purchased under the ESPP is equal to 90% of the fair market value of the common stock on the first or the last day of the offering period, whichever is lower. Generally, each offering under the ESPP will be for a period of six months as determined by the Company's Board of Directors. Employees may invest up to 20% of their gross compensation through payroll deductions. In no event may an employee invest more than $25,000 worth of stock in the plan during each calendar year or more than 5,000 shares per offering period. During the year ended December 31, 2014, the Company received employee contributions totaling $114,000 and issued 47,902 shares of common stock.
	As the ESPP is a compensatory plan as defined by the authoritative guidance for stock compensation, stock-based compensation expense of $36,000 has been recorded during the year ended December 31, 2014. The fair value of each purchase option under the ESPP is estimated at the beginning of each six-month offering period using the Black-Scholes model with the following weighted-average assumptions
	Volatility		64	%
	Expected life (years)		0.5
	Risk-free interest rate		0.07	%
	Dividend yield		0	%
	(e) Warrants
	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. There were no exercise transactions related to these warrants in 2014. During 2014, no financing warrants were exercised.
	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. 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 2014, 304,945 warrants were exercised for gross proceeds of $0.
	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, 2014.
	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. 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.
During the year ended December 31, 2014 certain holders of 2011 Warrants exercised 304,945 warrants. The Company received no cash proceeds from these cashless 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 $2,616,000, an increase of $263,000 from the previous value at December 31, 2013 of $2,352,000. 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, 2014.
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, 2014 to be $256,000, a decrease of $1,438,000 from the previous value at December 31, 2013. 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, 2014.
The estimated fair value of the 2011 Warrants at December 31, 2014 was determined using the Black-Scholes Merton option pricing model with the following weighted average assumptions:
Volatility		65	%
Expected life of Warrants (years)		1.5
Risk-free interest rate		0.46	%
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.
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, 2014, 2013 and 2012 certain holders of these warrants exercised 0, 12,813 and 22,500 warrants, with $0, $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.
The following table provides activity for the Warrants issued and outstanding during the two years ended December 31, 2014 (in thousands, except weighted average exercise prices):
	Number of warrants outstanding			Weighted average exercise price
Outstanding, December 31, 2012		2,183			1.85
Exercised		(1,584	)		1.86
Outstanding, December 31, 2013		599			1.83
Exercised		(305	)		1.86
Outstanding, December 31, 2014		294		$	1.79
(f) Exchange Right
In August 2014, the Company sold membership units in OcuHub LLC, a Delaware limited liability company and a wholly owned subsidiary of TearLab Corporation. The membership units sold generated cash proceeds of $250,000 in exchange for 2% ownership of OcuHub LLC. In connection with the sale of the membership units, the new members received an exchange right allowing the units to be exchanged upon written notice and during a specified exchange window for shares in our common stock. The first available exchange window follows the one year anniversary date of the purchase of membership units. The variable number of shares of common stock provided upon exchange is equal to the initial capital contribution amount received for the membership units sold divided by the closing sales price of TearLab Corporation common stock during the respective exchange window. Due to the exchange right option available to the membership unit holders, the entire loss from continuing operations related to OcuHub LLC of $2,080,000 for the year ended December 31, 2014 has been attributed to TearLab Corporation within the consolidated financial statements.

Note_10_Consolidated_Statement

Note 10 - Consolidated Statements of Cash Flows	12 Months Ended
	Dec. 31, 2014
Supplemental Cash Flow Elements [Abstract]
Cash Flow, Supplemental Disclosures [Text Block]	10. 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,
		2014			2013			2012
	Accounts receivable	$	1,044		$	(2,650	)	$	(557	)
	Due from related parties		-			15			(11	)
	Inventory		(2,101	)		978			(965	)
	Prepaid expenses		(166	)		(302	)		(197	)
	Other current assets		4			50			(25	)
	Other non-current assets		(117	)		(12	)		(27	)
	Accounts payable		1,340			(436	)		849
	Accrued liabilities		(147	)		1,329			146
	Deferred rent/revenue		106			67			—
		$	(37	)	$	(961	)	$	(787	)
	The following table lists the non-cash transactions and additional cash flow information (in thousands):
		Years ended December 31,
		2014			2013			2012
	Common stock issued in consideration of management bonuses		—			—			1,182
	Reclass of warrant liabilities to Stockholders Equity upon cashless exercise of warrants		2,616			13,297			4,014
	Additions to fixed assets		69			526			—
	There were no interest or income taxes paid for the years ended December 31, 2014, 2013 and 2012.
	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, 2014, 2013 and 2012.

Note_11_Subsequent_Events

Note 11 - Subsequent Events	12 Months Ended
	Dec. 31, 2014
Subsequent Events [Abstract]
Subsequent Events [Text Block]	11. SUBSEQUENT EVENTS
	On March 4, 2015, the Company  executed a term loan agreement with CRG LP and certain of its affiliate funds (“CRG”) as lenders providing the Company with access of up to $35.0 million under the arrangement. The Company received $15.0 million in gross proceeds under the arrangement on March 4, 2015, and additional amounts up to $20.0 million are available to TearLab, at its option, through July 2016 subject to the satisfaction of certain revenue milestones and other borrowing conditions. The agreement has a term of six years and bears interest at 13% per annum, with quarterly payments of interest only for the first four years. At the Company’s option, during the first four years a portion of the interest payments can be deferred and paid together with the principal in the fifth and sixth years.

Note_12_Quarterly_Financial_Da

Note 12 - Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information [Text Block]	12. 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 2014 Quarter Ended
			31-Mar			30-Jun			30-Sep			31-Dec
	Revenue(i)		$	4,211		$	4,999		$	5,212		$	5,297
	Loss from operations (i)			(5,922	)		(5,885	)		(6,114	)		(7,083	)
	Net loss (i)		$	(5,557	)	$	(5,439	)	$	(5,785	)	$	(6,941	)
	Weighted average number of shares outstanding basic(i)			33,550			33,585			33,589			33,591
	Net loss per common share basic (i)		$	(0.17	)	$	(0.16	)	$	(0.17	)	$	(0.21	)
	Weighted average number of shares outstanding diluted			33,732			33,721			33,712			33,662
	Net loss per common share diluted (i)		$	(0.17	)	$	(0.17	)	$	(0.18	)	$	(0.21	)
			Fiscal 2013 Quarter Ended
			31-Mar			30-Jun			30-Sep			31-Dec
	Revenue(i)		$	2,475		$	3,525		$	4,207		$	4,438
	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	)
		(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 financial statements due to rounding.

Schedule_II_Valuation_and_Qual

Schedule II -- Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2014
Valuation and Qualifying Accounts [Abstract]
Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]	SCHEDULE II -- VALUATION AND QUALIFYING ACCOUNTS
		Balance at beginning of period		Provision		Write-off and recoveries			Balance at end of period
	(in thousands)
	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
	Fiscal 2014
	Bad debt reserves		415		121		(112	)		424
	Product warranties		180		79		(138	)		121
	Return reserve		173		126		(376	)		77

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)

12 Months Ended

Dec. 31, 2014

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 returns reserve, allowance for doubtful accounts, 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 the 2014, 2013 and 2012 fiscal years, the Company derived its revenue from the sale of the TearLab® Osmolarity product. There were no customers representing revenue in excess of 10% in the years ended December 31, 2014, 2013 or 2012.

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 and calculates an allowance for doubtful accounts based on the estimated proportion of aged receivables deemed uncollectable consistent with policy 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. The allowance for doubtful accounts was $424,000 and $415,000 at December 31, 2014 and 2013, respectively. Charges for bad debt expense have been $121,000, $377,000, $10,000 for the years ended December 31, 2014, 2013 and 2012 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 one year warranty on its TearLab® Osmolarity System and related disposables. The Company accrues the estimated cost of this warranty at the time revenue is recognized 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,

2014

2013

2012

Balance at beginning of year

$

180

$

107

$

36

Charges to cost of goods sold

79

271

196

Costs applied to liability

(138

)

(198

)

(125

)

Balance at end of year

$

121

$

180

$

107

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 records revenue when all of its obligations are completed, which is generally upon shipment of the Company's products. Amounts received in excess of revenue recognizable are deferred.

Our revenues are primarily derived from the sale of disposable test cards. We sell our proprietary TearLab® Osmolarity System and related test cards to our customers, who are primarily eye care professionals, for use in osmolarity testing procedures. Our products are generally shipped from our primary distribution and warehousing operations facility located in San Diego, California. The Company’s sales are currently direct to customers in the United States, Canada and the United Kingdom and to distributors in South America, Europe and Asia.

The Company enters into contracts where revenue is derived either from agreements whereby the customer is provided the right to use the TearLab® Osmolarity System (reader equipment) at no separate cost to the customer in consideration for a minimum purchase commitment of disposables over the related contract term (referred to as either “Use Agreements”, “Masters Agreements” or “Flex Agreements”), or from agreements with sales of multiple deliverables, such as the reader equipment and disposable test cards (referred to as “Purchase Agreements”).

Purchase commitments for Use Agreements and Flex Agreements are expressed in the agreement for a specified period of time (generally one to three years), and the purchase commitment for Masters Agreements is implied for large physician practices with an expectation of purchasing certain levels of test cards. The Company recovers the cost of providing the reader equipment in the amount charged for disposables. These agreements are treated as operating leases as collectibility of the minimum lease payments is not reasonably predictable at the outset of the arrangement. Accordingly, revenue is recognized over the defined contract term as disposable test cards are shipped. When reader equipment is placed with a customer at no separate cost, the Company retains title to the equipment and it remains capitalized on the Company’s consolidated balance sheet as equipment classified within fixed assets, net. The equipment is depreciated on a straight-line basis once shipped to a customer location over its estimated useful life and depreciation expense is included in Cost of Goods Sold within the consolidated statement of operations and comprehensive loss.

Revenue recognition for Purchase Agreements 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 2014 and 2013 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.

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 $77,000 and $173,000 as of December 31, 2014 and December 31, 2013, respectively, has been recorded as a reduction of 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 equipment. The Company recorded $1,109,000, $912,000 and $255,000 in shipping and handling fees for the years ended December 31, 2014, 2013 and 2012, 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, 2014, 2013 and 2012 were $0.3 million, $0.4 million and $0.3 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 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: ($35,000), ($131,000) and ($15,000) are included in other income (expense) in the years ended December 31, 2014, 2013 and 2012, respectively.

Segment Reporting, Policy [Policy Text Block]

Geographic information

The following table provides geographic information related to the Company's revenues based on the geographic location which we deliver the product. (in thousands):

United States

Canada

Rest of World

Total

31-Dec-14

Revenues

$

18,589

$

200

$

929

$

19,718

31-Dec-13

Revenues

$

13,844

$

121

$

680

$

14,645

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,

2014

2013

2012

Stock options

6,363

5,537

4,100

Warrants

74

599

2,183

Total

6,437

6,136

6,283

The following table is a reconciliation of the weighted average shares outstanding used for basic and diluted loss per share:

December 31,

2014

2013

2012

Weighted average shares outstanding - Basic

33,578,820

30,759,305

25,490,186

Dilutive potential common shares

138,524

-

-

Weighted average shares outstanding - Diluted

33,717,344

30,759,305

25,490,186

New Accounting Pronouncements, Policy [Policy Text Block]

Recent accounting pronouncements

In May 2014, the Financial Accountings Standards Board issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers, or ASU 2014-09, which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The standard will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The new standard is effective for us on January 1, 2017. Early application is not permitted. The standard permits the use of either the retrospective or cumulative effect transition method. The Company is evaluating the effect that ASU 2014-09 will have on our consolidated financial statements and related disclosures. The Company has not yet selected a transition method nor have we determined the effect of the standard on our ongoing financial reporting.

In August 2014, the Financial Accountings Standards Board issued guidance which requires management to assess an entity’s ability to continue as a going concern and to provide related disclosures in certain circumstances. Under the new guidance, disclosures are required when conditions give rise to substantial doubt about an entity’s ability to continue as a going concern within one year from the financial statement issuance date. The guidance is effective for annual periods ending after December 15, 2016, and all annual and interim periods thereafter. Early application is permitted. The adoption of this guidance will not have any impact on the Company’s financial position and results of operations and, as this time, the Company does not expect any impact on its disclosures.

Note_2_Significant_Accounting_1

Note 2 - Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Schedule of Product Warranty Liability [Table Text Block]		Years ended December 31,
		2014			2013			2012
	Balance at beginning of year	$	180		$	107		$	36
	Charges to cost of goods sold		79			271			196
	Costs applied to liability		(138	)		(198	)		(125	)
	Balance at end of year	$	121		$	180		$	107
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-14
	Revenues	$	18,589		$	200		$	929		$	19,718
	31-Dec-13
	Revenues	$	13,844		$	121		$	680		$	14,645
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]		December 31,
		2014			2013			2012
	Stock options		6,363			5,537			4,100
	Warrants		74			599			2,183
	Total		6,437			6,136			6,283
Schedule of Weighted Average Number of Shares [Table Text Block]		December 31,
		2014			2013			2012
	Weighted average shares outstanding - Basic		33,578,820			30,759,305			25,490,186
	Dilutive potential common shares		138,524			-			-
	Weighted average shares outstanding - Diluted		33,717,344			30,759,305			25,490,186

Note_3_Balance_Sheet_Details_T

Note 3 - Balance Sheet Details (Tables)	12 Months Ended
	Dec. 31, 2014
Note 3 - Balance Sheet Details (Tables) [Line Items]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	(in thousands)	December 31,
		2014			2013
	Trade receivables	$	2,904		$	3,939
	Allowance for doubtful accounts		(424	)		(415	)
		$	2,480		$	3,524
Schedule of Inventory, Current [Table Text Block]	(in thousands)	December 31,
		2014			2013
	Finished goods	$	2,990		$	899
	Inventory reserves		(4	)		(14	)
		$	2,986		$	885
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	(in thousands)	December 31,
		2014			2013
	Prepaid trade shows	$	177		$	162
	Prepaid insurance		301			227
	Manufacturing deposits		182			104
	Subscriptions		82			86
	Other fees and services		142			110
		$	884		$	689
Property, Plant and Equipment [Table Text Block]	(in thousands)	December 31,
		2014			2013
	Furniture and office equipment	$	267		$	221
	Leasehold improvements		51			47
	Computer equipment and software		819			386
	Capitalized TearLab equipment readers		5,655			3,640
	Medical equipment		426			401
			7,218			4,695
	Accumulated depreciation		(2,714	)		(1,266	)
		$	4,504		$	3,429
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]		Amortization of intangible assets
	2015		1,527
	2016		1,379
	2017		313
	2018		313
	2019		64
	Total	$	3,596
Schedule of Accrued Liabilities [Table Text Block]	(in thousands)	December 31,
		2014			2013
	Due to professionals	$	787		$	616
	Due to employees and directors		1,589			1,503
	Goods received but not yet invoiced		17			207
	Sales and use tax liabilities		221			527
	Royalty liability		330			281
	Readers and test cards in transit		0			368
	Other		821			342
		$	3,765		$	3,844
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,
		2014			2013
	Patents	$	236		$	236
	Trademarks		32			32
			268			268
	Accumulated amortization		(188	)		(160	)
		$	80		$	108
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	2015	$	28
	2016		28
	2017		24
	Total	$	80

Note_4_Intangible_Assets_Table

Note 4 - Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block [Abstract]
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]		31-Dec-14				31-Dec-13
		Cost		Accumulated Amortization		Cost		Accumulated Amortization
	TearLab® technology	$	12,172	$	9,892	$	12,172	$	8,678
	OcuHub platform technology		1,564		248		-		-
		$	13,736	$	10,140	$	12,172	$	8,678
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]		Amortization of intangible assets
	2015		1,527
	2016		1,379
	2017		313
	2018		313
	2019		64
	Total	$	3,596

Note_6_Income_Taxes_Tables

Note 6 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]					December 31,
		2014			2013			2012
	Domestic	$	22,768		$	28,155		$	19,222
	Foreign		954			835			90
	Loss before income taxes		23,722			28,990			19,312
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]		December 31,
		2014			2013
	Deferred tax assets
	Intangible assets	$	446		$	413
	Stock options		3,120			1,955
	Accruals and other		848			742
	Net operating loss carry forwards		21,345			14,449
			25,759			17,559
	Valuation allowance		(24,971	)		(16,244	)
	Deferred tax asset		788			1,315
	Deferred tax liability
	Intangible assets		(788	)		(1,315	)
	Deferred tax liability		(788	)		(1,315	)
	Deferred taxes, net	$	—		$	—
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]		December 31,
		2014			2013			2012
	Loss for the year before income taxes	$	(23,722	)	$	(28,990	)	$	(19,312	)
	Expected recovery of income taxes		(8,064	)		(9,856	)		(6,759	)
	State income tax, net of federal benefit		(438	)		(440	)		(1,070	)
	Stock-based compensation		189			204			64
	Warrants		(400	)		3,776			2,958
	Non-deductible interest		—			—			—
	Deferred state tax rate adjustment		(151	)		899			(92	)
	Expiration of options		-			3,761			—
	Adjustment to deferred assets		47			1,138			187
	Non-deductible expenses & other		90			112			32
	Change in valuation allowance		8,727			406			4,680
	Total recovery of income taxes	$	—		$	—		$	—

Note_7_Commitments_and_Conting1

Note 7 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Royalty Payments [Table Text Block]	2015		35
	2016		35
	2017		35
	2018		35
	Thereafter		315
	Total	$	455
	2015		35
	2016		35
	2017		35
	2018		35
	Thereafter		315
	Total	$	455

Note_8_Fair_Value_Measurements1

Note 8 - Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2014
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
		Fair Value Measurements Using Significant Unobservable Inputs
		(Level 3)
	Balance of warrant liability at January 1, 2014	$	4,047
	Reclass of warrant liability to stockholder’s equity upon exercise		(2,616)
	Change in fair value of warrant liability included in other (income) / expense		(1,175)
	Balance of warrant liability at December 31, 2014	$	256

Note_9_Capital_Stock_Tables

Note 9 - Capital Stock (Tables)	12 Months Ended
	Dec. 31, 2014
Stockholders' Equity Note [Abstract]
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]		Year ended December 31,
		2014			2013			2012
	General and administrative	$	2,437		$	1,837		$	528
	Clinical and regulatory		159			174			375
	Sales and marketing		1,228			1,727			538
	Stock-based compensation expense before income taxes	$	3,824		$	3,738		$	1,441
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]		Year ended December 31,
		2014			2013			2012
	Volatility		87	%		101	%		104	%
	Weighted average Expected life of options (years)		5.84			5.89			5.74
	Risk-free interest rate		1.57	%		1.43	%		0.88	%
	Dividend yield		0	%		0	%		0	%
	Volatility		64	%
	Expected life (years)		0.5
	Risk-free interest rate		0.07	%
	Dividend yield		0	%
	Volatility		65	%
	Expected life of Warrants (years)		1.5
	Risk-free interest rate		0.46	%
	Dividend yield		0	%
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, 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
	Granted		1,412,500			4.63
	Exercised		(57,763	)		3.18
	Forfeited/cancelled/expired		(528,406	)		11.1
	Outstanding, December 31, 2014		6,363,126		$	4.76			6.57		$	2,155,404
	Vested or expected to vest, December 31, 2014		4,523,922		$	4.06			5.59		$	2,068,716
	Exercisable, December 31, 2014		3,400,612		$	2.86			4.58		$	2,035,262
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]		Number of warrants outstanding			Weighted average exercise price
	Outstanding, December 31, 2012		2,183			1.85
	Exercised		(1,584	)		1.86
	Outstanding, December 31, 2013		599			1.83
	Exercised		(305	)		1.86
	Outstanding, December 31, 2014		294		$	1.79

Note_10_Consolidated_Statement1

Note 10 - Consolidated Statements of Cash Flows (Tables)	12 Months Ended
	Dec. 31, 2014
Supplemental Cash Flow Elements [Abstract]
Cash Flow, Operating Capital [Table Text Block]		Years ended December 31,
		2014			2013			2012
	Accounts receivable	$	1,044		$	(2,650	)	$	(557	)
	Due from related parties		-			15			(11	)
	Inventory		(2,101	)		978			(965	)
	Prepaid expenses		(166	)		(302	)		(197	)
	Other current assets		4			50			(25	)
	Other non-current assets		(117	)		(12	)		(27	)
	Accounts payable		1,340			(436	)		849
	Accrued liabilities		(147	)		1,329			146
	Deferred rent/revenue		106			67			—
		$	(37	)	$	(961	)	$	(787	)
Schedule of Other Significant Noncash Transactions [Table Text Block]		Years ended December 31,
		2014			2013			2012
	Common stock issued in consideration of management bonuses		—			—			1,182
	Reclass of warrant liabilities to Stockholders Equity upon cashless exercise of warrants		2,616			13,297			4,014
	Additions to fixed assets		69			526			—

Note_12_Quarterly_Financial_Da1

Note 12 - Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information [Table Text Block]		Fiscal 2014 Quarter Ended
		31-Mar			30-Jun			30-Sep			31-Dec
	Revenue(i)	$	4,211		$	4,999		$	5,212		$	5,297
	Loss from operations (i)		(5,922	)		(5,885	)		(6,114	)		(7,083	)
	Net loss (i)	$	(5,557	)	$	(5,439	)	$	(5,785	)	$	(6,941	)
	Weighted average number of shares outstanding basic(i)		33,550			33,585			33,589			33,591
	Net loss per common share basic (i)	$	(0.17	)	$	(0.16	)	$	(0.17	)	$	(0.21	)
	Weighted average number of shares outstanding diluted		33,732			33,721			33,712			33,662
	Net loss per common share diluted (i)	$	(0.17	)	$	(0.17	)	$	(0.18	)	$	(0.21	)
		Fiscal 2013 Quarter Ended
		31-Mar			30-Jun			30-Sep			31-Dec
	Revenue(i)	$	2,475		$	3,525		$	4,207		$	4,438
	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	)

Note_1_Basis_of_Presentation_D

Note 1 - Basis of Presentation (Details) (USD $)	3 Months Ended								12 Months Ended			0 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Mar. 04, 2015	Dec. 31, 2011
Note 1 - Basis of Presentation (Details) [Line Items]
Number of Operating Segments									1
Net Income (Loss) Attributable to Parent	($6,941,000)	($5,785,000)	($5,439,000)	($5,557,000)	($4,151,000)	($4,240,000)	($12,025,000)	($8,574,000)	($23,722,000)	($28,990,000)	($19,312,000)
Working Capital	16,300,000								16,300,000
Cash and Cash Equivalents, at Carrying Value	16,338,000				37,778,000				16,338,000	37,778,000	15,437,000		2,807,000
Subsequent Event [Member] | CRG [Member]
Note 1 - Basis of Presentation (Details) [Line Items]
Term Loan, Maximum Borrowing Capacity												35,000,000
Proceeds from Issuance of Long-term Debt												$15,000,000

Note_2_Significant_Accounting_2

Note 2 - Significant Accounting Policies (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Note 2 - Significant Accounting Policies (Details) [Line Items]
Allowance for Doubtful Accounts Receivable	$424,000	$415,000
Provision for Doubtful Accounts	121,000	377,000	10,000
Revenue Recognition, Sales Returns, Reserve for Sales Returns	77,000	173,000
Shipping, Handling and Transportation Costs	1,109,000	912,000	255,000
Advertising Expense	300,000	400,000	300,000
Foreign Currency Transaction Gain (Loss), before Tax	($35,000)	$131,000	($15,000)
Supplier for Reader and Pen Components [Member]
Note 2 - Significant Accounting Policies (Details) [Line Items]
Concentration Risk, Number of Suppliers	2
Supplier for Test Cards [Member]
Note 2 - Significant Accounting Policies (Details) [Line Items]
Concentration Risk, Number of Suppliers	1
TearLabB. Osmolarity System [Member]
Note 2 - Significant Accounting Policies (Details) [Line Items]
Product Warranty, Term	1 year
Patents and Trademarks [Member] | Maximum [Member]
Note 2 - Significant Accounting Policies (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	15 years
Patents and Trademarks [Member]
Note 2 - Significant Accounting Policies (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	10 years
Other Intangible Assets [Member] | Maximum [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, Useful Life	3 years
Maximum [Member]
Note 2 - Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	7 years

Note_2_Significant_Accounting_3

Note 2 - Significant Accounting Policies (Details) - Warranty Reserve (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Warranty Reserve [Abstract]
Balance at beginning of year	$180	$107	$36
Charges to cost of goods sold	79	271	196
Costs applied to liability	-138	-198	-125
Balance at end of year	$121	$180	$107

Note_2_Significant_Accounting_4

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, 2014

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

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

Revenues

$5,297

[1]

$5,212

[1]

$4,999

[1]

$4,211

[1]

$4,438

[1]

$4,207

[1]

$3,525

[1]

$2,475

[1]

$19,718

$14,645

$3,960

UNITED STATES

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

Revenues

18,589

13,844

CANADA

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

Revenues

200

121

Rest of World [Member]

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

Revenues

$929

$680

[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 financial statements due to rounding.

Note_2_Significant_Accounting_5

Note 2 - Significant Accounting Policies (Details) - Antidilutive Securities Excluded from Earnings Per Share	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	6,437	6,136	6,283
Equity Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	6,363	5,537	4,100
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	74	599	2,183

Note_2_Significant_Accounting_6

Note 2 - Significant Accounting Policies (Details) - Weighted Average Shares Outstanding	3 Months Ended																12 Months Ended
	Dec. 31, 2014		Sep. 30, 2014		Jun. 30, 2014		Mar. 31, 2014		Dec. 31, 2013		Sep. 30, 2013		Jun. 30, 2013		Mar. 31, 2013		Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Weighted Average Shares Outstanding [Abstract]
Weighted average shares outstanding - Basic	33,591,000	[1]	33,589,000	[1]	33,585,000	[1]	33,550,000	[1]	33,129,000	[1]	31,914,000	[1]	29,178,000	[1]	28,756,000	[1]	33,578,820	30,759,305	25,490,186
Dilutive potential common shares																	138,524
Weighted average shares outstanding - Diluted	33,662,000		33,712,000		33,721,000		33,732,000		33,679,000		31,914,000		29,178,000		28,756,000		33,717,344	30,759,305	25,490,186
[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 financial statements due to rounding.

Note_3_Balance_Sheet_Details_D

Note 3 - Balance Sheet Details (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Note 3 - Balance Sheet Details (Details) [Line Items]
Depreciation	$1,448,000	$624,000	$137,000
Amortization of Intangible Assets	1,462,000	1,215,000	1,215,000
Patents and Trademarks [Member]
Note 3 - Balance Sheet Details (Details) [Line Items]
Amortization of Intangible Assets	$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, 2014	Dec. 31, 2013
Accounts Receivable, Net [Abstract]
Trade receivables	$2,904,000	$3,939,000
Allowance for doubtful accounts	-424,000	-415,000
	$2,480,000	$3,524,000

Note_3_Balance_Sheet_Details_D2

Note 3 - Balance Sheet Details (Details) - Inventory (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Inventory [Abstract]
Finished goods	$2,990	$899
Inventory reserves	-4	-14
	$2,986	$885

Note_3_Balance_Sheet_Details_D3

Note 3 - Balance Sheet Details (Details) - Prepaid Expenses (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Prepaid Expenses [Abstract]
Prepaid trade shows	$177	$162
Prepaid insurance	301	227
Manufacturing deposits	182	104
Subscriptions	82	86
Other fees and services	142	110
	$884	$689

Note_3_Balance_Sheet_Details_D4

Note 3 - Balance Sheet Details (Details) - Fixed Assets (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]
Property plant and equipment	$7,218	$4,695
	7,218	4,695
Accumulated depreciation	-2,714	-1,266
	4,504	3,429
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment	267	221
	267	221
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment	51	47
	51	47
Computer Equipment and Software [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment	819	386
	819	386
Capitalized TearLab Equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment	5,655	3,640
	5,655	3,640
Medical Equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment	426	401
	$426	$401

Note_3_Balance_Sheet_Details_D5

Note 3 - Balance Sheet Details (Details) - Patents and Trademarks (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets	$268	$268
	268	268
Accumulated amortization	-10,140	-8,678
	80	108
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets	236	236
	236	236
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets	32	32
	32	32
Patents and Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Accumulated amortization	($188)	($160)

Note_3_Balance_Sheet_Details_D6

Note 3 - Balance Sheet Details (Details) - Estimated Aggregate Amortization Expense for Patents and Trademarks (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Note 3 - Balance Sheet Details (Details) - Estimated Aggregate Amortization Expense for Patents and Trademarks [Line Items]
2015	$1,527
2016	1,379
2017	313
Total	3,596
Patents and Trademarks [Member]
Note 3 - Balance Sheet Details (Details) - Estimated Aggregate Amortization Expense for Patents and Trademarks [Line Items]
2015	28
2016	28
2017	24
Total	$80

Note_3_Balance_Sheet_Details_D7

Note 3 - Balance Sheet Details (Details) - Accrued Liabilities (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Accrued Liabilities [Abstract]
Due to professionals	$787	$616
Due to employees and directors	1,589	1,503
Goods received but not yet invoiced	17	207
Sales and use tax liabilities	221	527
Royalty liability	330	281
Readers and test cards in transit	0	368
Other	821	342
	$3,765	$3,844

Note_4_Intangible_Assets_Detai

Note 4 - Intangible Assets (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Note 4 - Intangible Assets (Details) [Line Items]
Amortization of Intangible Assets	$1,462,000	$1,215,000	$1,215,000
TearLab Technology [Member]
Note 4 - Intangible Assets (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	10 years
Ocuhub Platform Technology [Member]
Note 4 - Intangible Assets (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years

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, 2014	Dec. 31, 2013
Acquired Finite-Lived Intangible Assets [Line Items]
Cost	$13,736	$12,172
Accumulated Amortization	10,140	8,678
TearLab Technology [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Cost	12,172	12,172
Accumulated Amortization	9,892	8,678
Ocuhub Platform Technology [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Cost	1,564
Accumulated Amortization	$248

Note_4_Intangible_Assets_Detai2

Note 4 - Intangible Assets (Details) - Intangible Asset Future Amortization Expense (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Intangible Asset Future Amortization Expense [Abstract]
2015	$1,527
2016	1,379
2017	313
2018	313
2019	64
Total	$3,596

Note_5_Related_Party_Transacti1

Note 5 - Related Party Transactions (Details)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
	USD ($)	USD ($)	Sales and Marketing Expense [Member]	Sales and Marketing Expense [Member]	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]	USD ($)	USD ($)	USD ($)
			Termination Of Distribution Agreement [Member]	Termination Of Distribution Agreement [Member]
			USD ($)	CAD
Note 5 - Related Party Transactions (Details) [Line Items]
Revenue from Related Parties					$0	$0	$59,000
Due from Related Parties, Current					0	0	15,000
Related Party Transaction, Expenses from Transactions with Related Party			190,000	200,000
Accrued Royalties, Current	$330,000	$281,000				$3,000

Note_6_Income_Taxes_Details

Note 6 - Income Taxes (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Note 6 - Income Taxes (Details) [Line Items]
Unrecognized Tax Benefits	$0	$0
Liability for Uncertain Tax Positions, Current	0	0
Increase in Ownership of Certain Stockholders or Public Groups in the Stock of Corporation	0.00%
Open Period Subject to Examination After Formal Notification to the States	1 year
Domestic Tax Authority [Member]
Note 6 - Income Taxes (Details) [Line Items]
Operating Loss Carryforwards	58,400,000
State and Local Jurisdiction [Member]
Note 6 - Income Taxes (Details) [Line Items]
Deferred Tax Assets, Tax Credit Carryforwards, Research	40,200,000
Foreign Tax Authority [Member]
Note 6 - Income Taxes (Details) [Line Items]
Deferred Tax Assets, Tax Credit Carryforwards, Research	12,700,000
Operating Loss Carryforwards Related to Stock Option Exercises [Member]
Note 6 - Income Taxes (Details) [Line Items]
Operating Loss Carryforwards	1,500,000
Research Tax Credit Carryforward [Member]
Note 6 - Income Taxes (Details) [Line Items]
Tax Credit Carryforward, Amount	$0	$0
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, 2014	Dec. 31, 2013	Dec. 31, 2012
Geographic Sources of (Loss) Income from Continuing Operation before Income Tax [Abstract]
Domestic	$22,768	$28,155	$19,222
Foreign	954	835	90
Loss before income taxes	$23,722	$28,990	$19,312

Note_6_Income_Taxes_Details_De

Note 6 - Income Taxes (Details) - Deferred Tax Assets and Liabilities (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Deferred tax assets
Intangible assets	$446	$413
Stock options	3,120	1,955
Accruals and other	848	742
Net operating loss carry forwards	21,345	14,449
	25,759	17,559
Valuation allowance	-24,971	-16,244
Deferred tax asset	788	1,315
Deferred tax liability
Intangible assets	-788	-1,315
Deferred tax liability	-788	-1,315
Deferred taxes, net	$0	$0

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, 2014	Dec. 31, 2013	Dec. 31, 2012
Reconciliation of Income Taxes [Abstract]
Loss for the year before income taxes	($23,722)	($28,990)	($19,312)
Expected recovery of income taxes	-8,064	-9,856	-6,759
State income tax, net of federal benefit	-438	-440	-1,070
Stock-based compensation	189	204	64
Warrants	-400	3,776	2,958
Non-deductible interest	0	0	0
Deferred state tax rate adjustment	-151	899	-92
Expiration of options		3,761
Adjustment to deferred assets	47	1,138	187
Non-deductible expenses & other	90	112	32
Change in valuation allowance	8,727	406	4,680
Total recovery of income taxes	$0	$0	$0

Note_7_Commitments_and_Conting2

Note 7 - Commitments and Contingencies (Details)	12 Months Ended				12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2014
	USD ($)	USD ($)	USD ($)	AUD	Before FDA Approval [Member]	After FDA Approval [Member]	Patent License and Royalty Agreement 2003 [Member]	Patent License and Royalty Agreement 2006 [Member]
					Sub-License Fees [Member]	Sub-License Fees [Member]	USD ($)	USD ($)
Note 7 - Commitments and Contingencies (Details) [Line Items]
Operating Leases, Future Minimum Payments Due, Next Twelve Months (in Dollars)				389,000
Operating Leases, Future Minimum Payments, Due in Two Years	371,000
Operating Leases, Future Minimum Payments, Due in Three Years	353,000
Operating Leases, Future Minimum Payments, Due in Four Years	177,000
Operating Leases, Rent Expense	344,000	223,000	143,000
Lessee Leasing Arrangements, Operating Leases, Term of Contract	5 years
Royalty Payments, Minimum							35,000	35,000
Royalty Rate					30.00%	25.00%	5.50%	5.50%
Royalty Expense	1,088,000	807,000	213,000
Accrued Royalties	330,000	243,000
Percentage of Manufacturers Cost Agreement Contingency	110.00%
Loss Contingency, Estimate of Possible Loss	66,000
Purchase Commitment, Remaining Minimum Amount Committed	24,600,000			30,200,000
Contractual Obligation, Due in Next Twelve Months	$8,400,000						$35,000	$35,000
Long-term Purchase Commitment, Minimum Quantity Required	3,715,000
Long-term Purchase Commitment, Period	10 years

Note_7_Commitments_and_Conting3

Note 7 - Commitments and Contingencies (Details) - Future Royalty Payments (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Note 7 - Commitments and Contingencies (Details) - Future Royalty Payments [Line Items]
2015	$8,400
Patent License and Royalty Agreement 2003 [Member]
Note 7 - Commitments and Contingencies (Details) - Future Royalty Payments [Line Items]
2015	35
2016	35
2017	35
2018	35
Thereafter	315
Total	455
Patent License and Royalty Agreement 2006 [Member]
Note 7 - Commitments and Contingencies (Details) - Future Royalty Payments [Line Items]
2015	35
2016	35
2017	35
2018	35
Thereafter	315
Total	$455

Note_8_Fair_Value_Measurements2

Note 8 - Fair Value Measurements (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Jun. 13, 2011
Note 8 - Fair Value Measurements (Details) [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		109,375
Warrants and Rights Outstanding	$256,000
Warrants 1 [Member]
Note 8 - Fair Value Measurements (Details) [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	219,604
Investment Warrants, Exercise Price	$1.86
Warrants and Rights Outstanding	$256,000

Note_8_Fair_Value_Measurements3

Note 8 - 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, 2014	Dec. 31, 2013
Reconciliation for All Liabilities Measured at Fair Value Using Significant Unobservable Inputs [Abstract]
Balance of warrant liability	$4,047	$6,239
Reclass of warrant liability to stockholderbs equity upon exercise	-2,616	-13,297
Change in fair value of warrant liability included in other (income) / expense	-1,175	11,105
Balance of warrant liability	$256	$4,047

Note_9_Capital_Stock_Details

Note 9 - Capital Stock (Details) (USD $)	0 Months Ended						12 Months Ended				0 Months Ended	1 Months Ended
	Jul. 30, 2013	Sep. 17, 2012	Jul. 18, 2012	Apr. 12, 2012	Jun. 30, 2011	Jun. 13, 2011	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jun. 11, 2014	Jul. 31, 2014	Aug. 31, 2014
Note 9 - Capital Stock (Details) [Line Items]
Common Stock, Shares Authorized (in Shares)							65,000,000	65,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)							$0.00	$0.00
Preferred Stock, Shares Authorized (in Shares)							10,000,000	10,000,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)							$0.00	$0.00
Stock Issued During Period, Shares, New Issues (in Shares)	2,990,000		2,500,000	3,450,000		1,629,539
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares)						109,375
Debt Instrument, Increase, Accrued Interest						$2,149,000
Payment of Financing and Stock Issuance Costs						41,000		3,036,000	1,718,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)						$1.60	$1.79	$1.83	$1.85
Proceeds from Issuance or Sale of Equity					7,000,000				7,925,000
Payments of Stock Issuance Costs	3,036,000		524,000	1,194,000	703,000
Share and Warrants, Price Per Unit (in Dollars per share)					$1.82
Shares Per Unit (in Shares)					1
Warrants Per Unit (in Shares)					1
Class of Warrant or Right, Exercised During Period (in Shares)							305,000	1,584,000
Proceeds from Warrant Exercises								693,000	3,262,000
Sale of Stock, Price Per Share (in Dollars per share)	$13.50		$3.17	$3.60
Proceeds from Issuance of Common Stock	40,365,000		7,925,000	12,420,000				40,365,000	12,420,000
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares)		316,779
Share Price (in Dollars per share)		$3.72
Stock Issued During Period, Value, Restricted Stock Award, Gross		1,182,000
Proceeds from Stock Options Exercised							184,000	458,000	110,000
Stock Issued During Period, Value, Employee Stock Purchase Plan							114,000
Allocated Share-based Compensation Expense							3,824,000	3,738,000	1,441,000
Fair Value Assumptions, Expected Volatility Rate									97.00%
Fair Value Assumptions, Expected Term									4 years 109 days
Fair Value Assumptions, Risk Free Interest Rate									0.85%
Warrants and Rights Outstanding							256,000
Increase (Decrease) in Derivative Liabilities							-1,438,000
2011 Warrants [Member] | Exercised [Member] | Estimated Fair Value [Member]
Note 9 - Capital Stock (Details) [Line Items]
Warrants and Rights Outstanding							2,616,000	-13,297,000	-4,014,000
2011 Warrants [Member] | Exercised [Member]
Note 9 - Capital Stock (Details) [Line Items]
Warrants and Rights Outstanding								2,352,000	-4,014,000	1,346,000
2011 Warrants [Member] | OcuHub Business Unit [Member]
Note 9 - Capital Stock (Details) [Line Items]
Proceeds from Stock Options Exercised									3,256,000
2011 Warrants [Member]
Note 9 - Capital Stock (Details) [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares)					3,846,154
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)					$1.86
Proceeds from Issuance or Sale of Equity					3,451,000
Payments of Stock Issuance Costs					303,000
Class of Warrant or Right, Exercised During Period (in Shares)							304,945	1,571,136	1,750,469	0
Proceeds from Warrant Exercises							0
Proceeds from Stock Options Exercised								693,000
Fair Value Assumptions, Expected Volatility Rate					101.00%
Fair Value Assumptions, Expected Term					5 years
Fair Value Assumptions, Risk Free Interest Rate					1.76%
Warrants and Rights Outstanding					5,518,000
Increase (Decrease) in Derivative Liabilities							263,000	-8,620,000	2,668,000
Financing Warrants [Member]
Note 9 - Capital Stock (Details) [Line Items]
Class of Warrant or Right, Exercised During Period (in Shares)							0	12,813	22,500
Proceeds from Warrant Exercises							0	18,000	6,000
Warrant Term						5 years
Warrant Liability [Member]
Note 9 - Capital Stock (Details) [Line Items]
Proceeds from Warrant Exercises							3,012,000
Common Stock [Member]
Note 9 - Capital Stock (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares)					3,846,154			2,990,000	5,950,000
Proceeds from Issuance or Sale of Equity					3,549,000
Payments of Stock Issuance Costs					400,000
Stock Issued During Period, Shares, Employee Stock Purchase Plans (in Shares)							47,902
Non-Statutory Stock Options [Member] | Minimum [Member] | Stock Incentive Plan [Member]
Note 9 - Capital Stock (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent							85.00%
Options Granted to Holder of More Than 10% of Company's Common Stock [Member] | Minimum [Member] | Stock Incentive Plan [Member]
Note 9 - Capital Stock (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent							110.00%
Employee Stock Option [Member] | Maximum [Member] | Stock Incentive Plan [Member]
Note 9 - Capital Stock (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage							20.00%
Employee Stock Option [Member] | Stock Incentive Plan [Member]
Note 9 - Capital Stock (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period							10 years
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition							2 years 80 days
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in Shares)							212,806
Employees Directors and Consultants Member] | Stock Incentive Plan [Member]
Note 9 - Capital Stock (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)											6,200,000
Stock Incentive Plan [Member]
Note 9 - Capital Stock (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in Shares)											1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period							5 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)							$3.02	$8.96	$2.93
Proceeds from Stock Options Exercised							184,000	458,000	110,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense							0	0	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value							15,000	2,038,000	923,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value							3,408,903	720,000	530,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options							8,954,000
2014 Employee Stock Purchase Plan [Member]
Note 9 - Capital Stock (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent												90.00%
Common Stock, Capital Shares Reserved for Future Issuance (in Shares)												671,500
Employee Stock Purchase Plan Offering Period												6 months
Share-based Compensation, Employee Stock Purchase Plan Contribution Percentage												20.00%
Share-based Compensation, Employee Stock Purchase Plan Contribution Maximum Amount												25,000
Share-based Compensation, Employee Stock Purchase Plan Contribution Maximum Shares (in Shares)												5,000
Stock Issued During Period, Value, Employee Stock Purchase Plan							114,000
Stock Issued During Period, Shares, Employee Stock Purchase Plans (in Shares)							47,902
Allocated Share-based Compensation Expense							36,000
OcuHub Business Unit [Member]
Note 9 - Capital Stock (Details) [Line Items]
Proceeds from Sale of Membership Units													250,000
Membership Unit Ownership Percentage													2.00%
Exchange Right Term													1 year
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest							$2,080,000

Note_9_Capital_Stock_Details_T

Note 9 - Capital Stock (Details) - Total Stock-Based Compensation Expense Resulting from Stock Options (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Stock-based compensation expense	$3,824,000	$3,738,000	$1,441,000
General and Administrative Expense [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Stock-based compensation expense	2,437,000	1,837,000	528,000
Research and Development Expense [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Stock-based compensation expense	159,000	174,000	375,000
Selling and Marketing Expense [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Stock-based compensation expense	$1,228,000	$1,727,000	$538,000

Note_9_Capital_Stock_Details_E

Note 9 - Capital Stock (Details) - Estimated Fair Value Assumptions	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
2011 Warrants [Member]
Note 9 - Capital Stock (Details) - Estimated Fair Value Assumptions [Line Items]
Volatility	65.00%
Weighted average Expected life of options (years)	1 year 6 months
Risk-free interest rate	0.46%
Dividend yield	0.00%
Employee Stock Option [Member]
Note 9 - Capital Stock (Details) - Estimated Fair Value Assumptions [Line Items]
Volatility	87.00%	101.00%	104.00%
Weighted average Expected life of options (years)	5 years 306 days	5 years 324 days	5 years 270 days
Risk-free interest rate	1.57%	1.43%	0.88%
Dividend yield	0.00%	0.00%	0.00%
2014 Employee Stock Purchase Plan [Member]
Note 9 - Capital Stock (Details) - Estimated Fair Value Assumptions [Line Items]
Volatility	64.00%
Weighted average Expected life of options (years)	6 months
Risk-free interest rate	0.07%
Dividend yield	0.00%

Note_9_Capital_Stock_Details_S

Note 9 - Capital Stock (Details) - Stock Options Activity (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Stock Options Activity [Abstract]
Outstanding, December 31	6,363,126	5,536,795	4,099,342	3,690,654
Outstanding, December 31	$4.76	$4.91	$3.54	$3.34
Outstanding, December 31	6 years 208 days	6 years 324 days	7 years 51 days	7 years 21 days
Outstanding, December 31	$2,155,404	$27,256,235	$6,798,973	$269,587
Granted	1,412,500	1,837,500	720,250
Granted	$4.63	$9.78	$3.69
Exercised	-57,763	-181,854	-294,384
Exercised	$3.18	$2.52	$0.37
Forfeited/cancelled/expired	-528,406	-218,193	-17,178
Forfeited/cancelled/expired	$11.10	$11.07	$10.37
Vested or expected to vest, December 31, 2014	4,523,922
Vested or expected to vest, December 31, 2014	$4.06
Vested or expected to vest, December 31, 2014	5 years 215 days
Vested or expected to vest, December 31, 2014	2,068,716
Exercisable, December 31, 2014	3,400,612
Exercisable, December 31, 2014	$2.86
Exercisable, December 31, 2014	4 years 211 days
Exercisable, December 31, 2014	$2,035,262

Note_9_Capital_Stock_Details_A

Note 9 - Capital Stock (Details) - Activity for the Warrants Outstanding (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Jun. 13, 2011
Activity for the Warrants Outstanding [Abstract]
Number of warrants outstanding	599	2,183
Weighted average exercise price	$1.83	$1.85	$1.60
Exercised	-305	-1,584
Exercised	$1,860	$1,860
Number of warrants outstanding	294	599
Weighted average exercise price	$1.79	$1.83	$1.60

Note_10_Consolidated_Statement2

Note 10 - Consolidated Statements of Cash Flows (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Supplemental Cash Flow Elements [Abstract]
Interest Paid	$0	$0	$0
Income Taxes 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_10_Consolidated_Statement3

Note 10 - 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, 2014	Dec. 31, 2013	Dec. 31, 2012
Net Change in Non-Cash Working Capital Balances Related to Operations [Abstract]
Accounts receivable	$1,044	($2,650)	($557)
Due from related parties		15	-11
Inventory	-2,101	978	-965
Prepaid expenses	-166	-302	-197
Other current assets	4	50	-25
Other non-current assets	-117	-12	-27
Accounts payable	1,340	-436	849
Accrued liabilities	-147	1,329	146
Deferred rent/revenue	106	67
	($37)	($961)	($787)

Note_10_Consolidated_Statement4

Note 10 - Consolidated Statements of Cash Flows (Details) - Significant Non-Cash Transactions (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Significant Non-Cash Transactions [Abstract]
Common stock issued in consideration of management bonuses			$1,182
Reclass of warrant liabilities to Stockholders Equity upon cashless exercise of warrants	2,616	13,297	4,014
Additions to fixed assets	$69	$526

Note_11_Subsequent_Events_Deta

Note 11 - Subsequent Events (Details) (Subsequent Event [Member], CRG [Member], USD $)	0 Months Ended
In Millions, unless otherwise specified	Mar. 04, 2015
Note 11 - Subsequent Events (Details) [Line Items]
Term Loan, Maximum Borrowing Capacity	35
Proceeds from Issuance of Long-term Debt	15
Term Loan, Remaining Borrowing Capacity	20
Debt Instrument, Term	6 years
Debt Instrument, Interest Rate, Stated Percentage	13.00%
Interest Only Payments [Member]
Note 11 - Subsequent Events (Details) [Line Items]
Debt Instrument, Term	4 years

Note_12_Quarterly_Financial_Da2

Note 12 - Quarterly Financial Data (Unaudited) (Details) - Selected Consolidated Statement of Operations Data (USD $)	3 Months Ended																12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014		Sep. 30, 2014		Jun. 30, 2014		Mar. 31, 2014		Dec. 31, 2013		Sep. 30, 2013		Jun. 30, 2013		Mar. 31, 2013		Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Selected Consolidated Statement of Operations Data [Abstract]
Revenue(i)	$5,297	[1]	$5,212	[1]	$4,999	[1]	$4,211	[1]	$4,438	[1]	$4,207	[1]	$3,525	[1]	$2,475	[1]	$19,718	$14,645	$3,960
Loss from operations (i)	-7,083	[1]	-6,114	[1]	-5,885	[1]	-5,922	[1]	-5,504	[1]	-3,829	[1]	-5,279	[1]	-3,162	[1]	-25,004	-17,774	-12,032
Net loss (i)	($6,941)		($5,785)		($5,439)		($5,557)		($4,151)		($4,240)		($12,025)		($8,574)		($23,722)	($28,990)	($19,312)
Weighted average number of shares outstanding basic(i) (in Shares)	33,591,000	[1]	33,589,000	[1]	33,585,000	[1]	33,550,000	[1]	33,129,000	[1]	31,914,000	[1]	29,178,000	[1]	28,756,000	[1]	33,578,820	30,759,305	25,490,186
Net loss per common share basic (i) (in Dollars per share)	($0.21)	[1]	($0.17)	[1]	($0.16)	[1]	($0.17)	[1]	($0.13)	[1]	($0.13)	[1]	($0.41)	[1]	($0.30)	[1]	($0.71)	($0.94)	($0.76)
Weighted average number of shares outstanding diluted (in Shares)	33,662,000		33,712,000		33,721,000		33,732,000		33,679,000		31,914,000		29,178,000		28,756,000		33,717,344	30,759,305	25,490,186
Net loss per common share diluted (i) (in Dollars per share)	($0.21)	[1]	($0.18)	[1]	($0.17)	[1]	($0.17)	[1]	($0.17)	[1]	($0.13)	[1]	($0.41)	[1]	($0.30)	[1]	($0.74)	($0.94)	($0.76)
[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 financial statements due to rounding.

Schedule_II_Valuation_and_Qual1

Schedule II -- Valuation and Qualifying Accounts (Details) - Valuation and Qualifying Accounts (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Allowance for Doubtful Accounts [Member]
Fiscal 2012
Balance at beginning of period	$415	$36	$42
Provision	121	377	10
Write-ff and recoveries	-112	2	-16
Balance at end of period	424	415	36
Warranty Reserves [Member]
Fiscal 2012
Balance at beginning of period	180	107	36
Provision	79	271	196
Write-ff and recoveries	-138	-198	-125
Balance at end of period	121	180	107
Allowance for Sales Returns [Member]
Fiscal 2012
Balance at beginning of period	173	71	10
Provision	126	474	102
Write-ff and recoveries	-376	-372	-41
Balance at end of period	$77	$173	$71