Disclosure of Compensation Related Costs, Share-based Payments [Text Block] | NOTE 17—STOCK-BASED COMPENSATION On November 6, 2009, the Company’s Board of Directors approved the Company’s 2009 Equity Incentive Plan (the “2009 Plan”), which became effective on the same day. Effective May 14, 2013, the 2009 Plan was amended to increase the number of shares subject to the 2009 Plan. As a result, a total of 4,133,133 shares of common stock are reserved for issuance under the 2009 Plan. The 2009 Plan is administered by the Board of Directors or any committee designated by the Board of Directors, which has the authority to designate participants and determine the number and type of awards to be granted, the time at which awards are exercisable, the method of payment and any other terms or conditions of the awards. The 2009 Plan provides for the grant of stock options, including incentive stock options and nonqualified stock options, collectively, “options,” stock appreciation rights, shares of restricted stock, or “restricted stock,” rights to dividend equivalents and other stock-based awards, collectively, the “awards.” The Board of Directors or the committee will, with regard to each award, determine the terms and conditions of the award, including the number of shares subject to the award, the vesting terms of the award, and the purchase price for the award. Awards may be made in assumption of or in substitution for outstanding awards previously granted by the Company or its affiliates, or a company acquired by the Company or with which it combines. Options outstanding generally vest over a three year period and expire ten years from date of grant. There were 1,919,260 shares available for grant under the 2009 Plan as of September 30, 2016. The following table summarizes the options activity under the Company’s 2009 Plan for the nine months ended September 30, 2016: Options Outstanding Number Weighted– Weighted– Weighted– Aggregate Balance at December 31, 2015 1,501,331 $ 1.52 9.10 $ 0.99 $ (1,952 ) Options granted — $ — — $ — $ — Exercised — $ — — $ — $ — Canceled/forfeited (379,999 ) $ 1.52 — $ — $ 494 Balance at September 30, 2016 1,121,332 $ 1.52 8.35 $ 0.99 $ (1,458 ) Vested and exercisable as of September 30, 2016 373,775 $ 1.52 8.35 $ 0.99 $ (486 ) Vested and exercisable as of September 30, 2016 and expected to vest thereafter 1,089,671 $ 1.52 8.35 $ 0.99 $ (1,417 ) _______________ (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying awards and the closing stock price of $0.22 of the Company’s common stock on September 30, 2016. As of September 30, 2016, there was $508 of unrecognized compensation cost related to outstanding stock option awards. This amount is expected to be recognized over a weighted-average remaining vesting period of less than one year. To the extent the actual forfeiture rate is different from what the Company has anticipated, stock-based compensation related to these awards will be different from its expectations. The Company did not receive any proceeds related to the exercise of stock options for the three and nine months ended September 30, 2016. The following table summarizes the restricted common stock activity of the Company for the nine months ended September 30, 2016: Unvested Number of Weighted– Unvested at December 31, 2015 45,805 $ 1.14 Granted 300,976 $ — Vested (335,330 ) $ — Canceled (11,451 ) $ 1.14 Unvested at September 30, 2016 — $ — Expected to vest after September 30, 2016 — $ — As of September 30, 2016, there was $0 of unrecognized compensation cost related to unvested restricted shares. On November 9, 2010, the Company’s Board of Directors adopted the Employee Stock Purchase Plan (the “ESPP”) and reserved 166,667 shares of the Company’s common stock for issuance thereunder. The ESPP was made effective upon its approval by the votes of the Company’s stockholders on May 24, 2011 during the Company’s annual meeting for the purpose of qualifying such shares for special tax treatment under Section 423 of the Internal Revenue Code of 1986, as amended. As of October 31, 2015, the Company terminated the ESPP. Under the ESPP, eligible employees used payroll withholdings to purchase shares of the Company’s common stock at a 10% discount. The Company had established four offering periods in which eligible employees could participate. The Company purchased the number of required shares each period based upon the employees’ contribution plus the 10% discount. The number of shares purchased times the 10% discount was recorded by the Company as stock-based compensation. The Company recorded less than $1 in stock-based compensation expense relating to the ESPP for the three and nine months ended September 30, 2015, respectively. Deferred Compensation The Company had a deferred compensation arrangement with certain members of management, including Robert S. Yorgensen, that stated upon the earlier of December 31, 2015, sale of the Company (which included a change of control transaction), or termination of employment for any reason, the members were entitled to bonus payments based upon a formula set forth in their respective employment agreements. The payments were tied to distribution amounts they would have received with respect to their former ownership in the predecessor Company if the assets were sold at fair market value compared to the value of the Company’s stock price. The amount of the potential bonus payment was capped at $1,180. In accordance with ASC 718-30, the obligation should have been remeasured quarterly at fair value. The Company determined fair value using observable current market information as of the reporting date. The most significant input to determine the fair value was determined to be the Company’s common stock price which is a Level 2 input. Based upon the difference of the floor in the agreements and the effective valuation of the Transaction of $4.80 per share for Mr. Yorgensen, $204 of accrued compensation was paid out during the first quarter of 2015. As of September 30, 2016, no deferred compensation arrangements exist. Stock-based compensation expense was included in the following Condensed Consolidated Statements of Comprehensive Loss categories for continuing operations: Three Months Ended Nine Months Ended 2016 2015 2016 2015 Cost of sales $ — $ — $ — $ — Selling, general and administrative expense $ 119 $ 178 $ 399 $ 553 Research and development expense $ — $ — $ — $ — Total stock-based compensation expense $ 119 $ 178 $ 399 $ 553 |