Vislink (VISL) 10-Q 14 Nov 16 2016 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Nov. 14, 2016
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Entity Registrant Name	xG TECHNOLOGY, INC.
Entity Central Index Key	1,565,228
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Trading Symbol	XGTI
Entity Common Stock, Shares Outstanding		22,370,968

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Current assets
Cash	$ 1,832	$ 368
Accounts receivable, net of allowance of $197 and $87 ($117 and $138 from related party, respectively)	1,667	641
Inventories, net	3,042	777
Prepaid expenses and other current assets	76	15
Total current assets	6,617	1,801
Inventories, net	2,078	2,078
Property and equipment, net	1,166	792
Intangible assets, net	9,603	11,903
Total assets	19,464	16,574
Current liabilities
Accounts payable	1,836	1,196
Accrued expenses	1,688	252
Accrued interest ($77 and $56 due to related party)	164	137
Due to related parties	27	324
Deferred revenue and customer deposits	215	149
Deferred rent	47	0
Convertible notes payable	0	781
Obligation under capital leases	54	54
Derivative liabilities	2,423	1,284
Total current liabilities	6,454	4,177
Long-term obligation under capital leases, net of current portion	67	106
Convertible note payable	2,000	2,000
Total liabilities	8,521	6,283
Series B convertible preferred stock - $0.00001 par value per share: 5,000,000 and 0 shares authorized at September 30, 2016 and December 31, 2015; 0 and 0 issued and outstanding as of September 30, 2016 and December 31, 2015	0	0
Stockholders' equity
Series D convertible preferred stock - $0.00001 par value per share: 5,000,000 shares authorized; 2,000,000 and 0 issued and outstanding as of September 30, 2016 and December 31, 2015, respectively	0	0
Common stock - $0.00001 par value, 100,000,000 shares authorized, 19,283,473 and 1,685,642 shares issued and 19,283,454 and 1,685,623 outstanding as of September 30, 2016 and December 31, 2015, respectively	0	0
Additional paid in capital	211,112	198,710
Treasury stock, at cost - 19 shares at June 30, 2016 and December 31, 2015, respectively	(22)	(22)
Accumulated deficit	(200,147)	(188,397)
Total stockholders' equity	10,943	10,291
Total liabilities and stockholders' equity	19,464	16,574
Series B convertible Preferred Stock [Member]
Current liabilities
Series B convertible preferred stock - $0.00001 par value per share: 5,000,000 and 0 shares authorized at September 30, 2016 and December 31, 2015; 0 and 0 issued and outstanding as of September 30, 2016 and December 31, 2015	$ 0	$ 0

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Common stock, par value (in dollars per share)	$ 0.00001	$ 0.00001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	19,283,473	1,685,642
Common Stock, Shares, Outstanding	19,283,454	1,685,623
Treasury stock, shares	19,000	19,000
Allowance for Doubtful Accounts Receivable, Current	$ 197	$ 87
Accounts Receivable Related Parties Net Current	117	138
Interest Payable, Current	164	137
Related Party [Member]
Interest Payable, Current	$ 77	$ 56
Series B Convertible Preferred Stock [Member]
Temporary equity, par value (in dollars per share)	$ 0.00001	$ 0.00001
Temporary equity, shares authorized	5,000,000	0
Temporary equity, shares issued	0	0
Temporary equity, shares outstanding	0	0
Series D Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	2,000,000	0
Preferred stock, shares outstanding	2,000,000	0

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Revenue	$ 1,913	$ 189	$ 4,497	$ 1,146
Cost of revenue and operating expenses
Cost of components and personnel	970	114	2,210	689
Inventory valuation adjustments	80	0	192	0
General and administrative expenses	2,260	1,924	6,671	5,591
Research and development expenses	1,424	995	4,627	3,655
Amortization and depreciation	1,254	958	4,118	2,876
Total cost of revenue and operating expenses	5,988	3,991	17,818	12,811
Loss from operations	(4,075)	(3,802)	(13,321)	(11,665)
Other income (expense)
Changes in fair value of derivative liabilities	2,566	1,103	1,305	1,567
Offering expenses (See Note 8)	(526)	0	(684)	0
Gain on bargain purchase	0	0	2,749	0
Other expense	(924)	0	(981)	0
Interest expense, net	(147)	(362)	(818)	(457)
Total other income (expense)	969	741	1,571	1,110
Net loss	(3,106)	(3,061)	(11,750)	(10,555)
Preferred stock dividends and deemed dividends	0	0	(1,808)	(3,079)
Net loss attributable to common shareholders	$ (3,106)	$ (3,061)	$ (13,558)	$ (13,634)
Basic and diluted net loss per share (in dollars per share)	$ (0.20)	$ (5.04)	$ (1.69)	$ (33.01)
Weighted average number of shares outstanding basic and diluted (in shares)	15,702	607	8,018	413

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY - 9 months ended Sep. 30, 2016 - USD ($) $ in Thousands	Total	Series D Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Accumulated Deficit [Member]
Balance at Dec. 31, 2015	$ 10,291	$ 0	$ 0	$ 198,710	$ (22)	$ (188,397)
Balance (in shares) at Dec. 31, 2015		0	1,685,642
Net loss	(11,750)		$ 0	0	0	(11,750)
Recognition of preferred stock issuable to IMT and issuance of initial tranches (See Note 1)	2,500	$ 0	$ 0	2,500	0	0
Recognition of preferred stock issuable to IMT and issuance of initial tranches (See Note 1) (in shares)		3,750,000	0
Stock based compensation	159	$ 0	$ 0	159	0	0
Compensation granted in common stock	1,960	$ 0	$ 0	1,960	0	0
Compensation granted in common stock (in shares)		0	2,823,091
Issuance of common stock in connection with underwritten offering	1,186	$ 0	$ 0	1,186	0	0
Issuance of common stock in connection with underwritten offering (in shares)		0	8,466,667
Issuance of common stock to settle amounts due to related parties	304	$ 0	$ 0	304	0	0
Issuance of common stock to settle amounts due to related parties (in shares)		0	236,498
Issuance of common stock in connection with Series B Preferred Stock conversion	4,530	$ 0	$ 0	4,530	0	0
Issuance of common stock in connection with Series B Preferred Stock conversion (in shares)		0	3,262,930
Issuance of common stock in connection with Series D Preferred Stock conversion	0	$ 0	$ 0	0	0	0
Issuance of common stock in connection with Series D Preferred Stock conversion (in shares)		(1,750,000)	1,458,338
Issuance of common stock in connection with warrant exercise	492	$ 0	$ 0	492	0	0
Issuance of common stock in connection with warrant exercise (in shares)		0	644,658
Issuance of common stock in connection with conversion of convertible notes payable	610	$ 0	$ 0	610	0	0
Issuance of common stock in connection with conversion of convertible notes payable (in shares)		0	609,123
Reclassification of derivative liabilities	2,379	$ 0	$ 0	2,379	0	0
Issuance of common stock in connection with repayment of accrued interest	90	$ 0	$ 0	90	0	0
Issuance of common stock in connection with repayment of accrued interest (in shares)		0	96,526
Preferred stock dividends and deemed dividends	(1,808)	$ 0	$ 0	(1,808)	0	0
Balance at Sep. 30, 2016	$ 10,943	$ 0	$ 0	$ 211,112	$ (22)	$ (200,147)
Balance (in shares) at Sep. 30, 2016		2,000,000	19,283,473

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS	3 Months Ended		9 Months Ended
	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)
Cash flows from operating activities
Net loss	$ (3,106,000)	$ (3,061,000)	$ (11,750,000)	$ (10,555,000)
Adjustments to reconcile net loss to net cash used in operating activities
Gain on bargain purchase	0	0	(2,749,000)	0
Stock based compensation	39,000	153,000	159,000	432,000
Payment made in stock (payroll and consultants)			1,960,000	1,542,000
Allowance for doubtful accounts			92,000	81,000
Depreciation and amortization	1,254,000	958,000	4,118,000	2,876,000
Change in fair value of derivative liabilities			(1,305,000)	(1,567,000)
Inventory valuation adjustment			192,000	0
Amortization of debt discount			50,000	43,000
Offering expenses (See Note 8)	526,000	0	684,000	0
Accrual of potential shortfall (See Note 7)			924,000	0
Changes in assets and liabilities
Accounts receivable			(442,000)	(532,000)
Inventory			872,000	529,000
Prepaid expenses and other current assets			(6,000)	132,000
Accounts payable			369,000	486,000
Accrued expenses and interest expense			131,000	94,000
Deferred revenue and customer deposits			(86,000)	(252,000)
Due to related parties			307,000	1,384,000
Net cash used in operating activities			(6,480,000)	(5,144,000)
Cash flows from investing activities
Cash disbursed in IMT acquisition, net			(23,000)	0
Capital expenditures for property and equipment			(12,000)	(160,000)
Capitalization of intangible assets			0	(1,716,000)
Net cash used in investing activities			(35,000)	(1,876,000)
Cash flows from financing activities
Repayment of capital lease obligation			(39,000)	(29,000)
Proceeds from multiple issuances of convertible preferred stock, common stock and warrants			9,539,000	6,647,000
Costs incurred in connection with multiple financings			(1,492,000)	0
Repayment of advances from related parties			(300,000)	0
Proceeds from issuance of convertible notes payable			1,000,000	1,470,000
Principle repayments of convertible notes payable			(1,221,000)	(702,000)
Proceeds from the exercise of warrants			492,000	17,000
Net cash provided by financing activities			7,979,000	7,403,000
Net increase in cash			1,464,000	383,000
Cash, beginning of period			368,000	758,000
Cash, end of period	1,832,000	1,141,000	1,832,000	1,141,000
Cash paid for interest			626,000	240,000
Cash paid for taxes			0	0
Supplemental cash flow disclosures of investing and financing activities
Issuance of common stock in connection with conversion of amounts due to related party			0	1,756,000
Reclassification of derivative liabilities to stockholders’ equity upon the exercise of warrants			2,379,000	1,197,000
Issuance of common stock in connection with the conversion of convertible notes payable			610,000	0
Amortization of commitment fees			0	135,000
Settlement of amounts due to related parties with issuance of common stock			304,000	0
Stock issued as payment of fees on convertible preferred stock			0	88,000
Dividends and deemed dividend on Series B Preferred Stock conversion			1,808,000	3,079,000
Stock issued as payment of interest on convertible notes			90,000	90,000
Purchase Consideration
Amount of consideration:			3,000,000	0
Tangible assets acquired and liabilities assumed at fair value
Cash	477,000	0	477,000	0
Accounts receivable	676,000	0	676,000	0
Inventories	3,329,000	0	3,329,000	0
Property and equipment	1,470,000	0	1,470,000	0
Other current assets	55,000	0	55,000	0
Accounts payable and deferred revenue	(423,000)	0	(423,000)	0
Deferred rent	(167,000)	0	(167,000)	0
Accrued expenses	(378,000)	0	(378,000)	0
Net tangible assets acquired	5,039,000	0	5,039,000	0
Identifiable intangible assets
Total Identifiable Intangible Assets	710,000	0	710,000	0
Total net assets acquired	5,749,000		5,749,000
Consideration paid			3,000,000	0
Gain on bargain purchase	0	0	2,749,000	0
Trade names and technology [Member]
Identifiable intangible assets
Total Identifiable Intangible Assets	350,000	0	350,000	0
Customer Relationships [Member]
Identifiable intangible assets
Total Identifiable Intangible Assets	$ 360,000	$ 0	360,000	0
Series B Preferred Stock [Member]
Supplemental cash flow disclosures of investing and financing activities
Conversion of Convertible Preferred Stock into common stock			4,530,000	2,598,000
Series D Preferred Stock [Member]
Supplemental cash flow disclosures of investing and financing activities
Conversion of Convertible Preferred Stock into common stock			$ 1,750,000	$ 0

ORGANIZATION AND SUMMARY OF SIG

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	xG Technology, Inc. (the “Company”), a Delaware corporation, has developed a broad portfolio of innovative intellectual property designed to enhance wireless communications. The Company’s intellectual property is embedded in proprietary software algorithms designed to offer cognitive interference mitigation and spectrum access solutions to organizations in a wide variety of industries, including national defense and rural broadband, which represent the primary vertical markets that the Company is initially targeting. On January 29, 2016, the Company completed the acquisition of certain assets and liabilities that constitute the business of Integrated Microwave Technologies, LLC, a Delaware limited liability company (‘‘IMT’’), pursuant to an asset purchase agreement by and between the Company and IMT (the ‘‘Asset Purchase Agreement’’). Pursuant to the terms of the Asset Purchase Agreement, the Company acquired substantially all of the assets and liabilities of IMT in connection with, necessary for or material to IMT’s business of designing, manufacturing and supplying of Coded Orthogonal Frequency Division Multiplexing (COFDM) microwave transmitters and receivers serving the broadcast, sports and entertainment, military, aerospace and government markets (the ‘‘Transaction’’). The purchase price for the Transaction was $ 3,000,000 1,500,000 March 31, 2016 1,500,000 July 29, 2017 Asset Purchase Modification Agreement (the “Asset Purchase Modification Agreement”) with IMT, which terminated the Payment Notes, cancelling all principal due or to become due thereunder, and in their stead obligated the Company to: (i) upon execution of the Asset Purchase Modification Agreement, pay to IMT $500,000 plus any interest accumulated on the Payment Notes prior to their being cancelled; and (ii) prior to December 31, 2016, deliver to IMT shares (the “Series D Shares”) of the Company’s Series D Convertible Preferred Stock, par value $0.00001 per share, (the “Series D Preferred Stock”) having an aggregate value of cash proceeds (“Cash Proceeds”), upon conversion of such Series D Shares into shares of common stock underlying such Series D Shares, of not less than $2,500,000, plus interest accrued thereon at 9% per annum, with such Series D Shares to be issued in tranches of $250,000 (the “Tranches”). If IMT does not realize Cash Proceeds of at least $2,500,000 by December 31, 2016, the Company will be required to either issue additional shares of common stock to IMT, or otherwise raise additional funds to cover the shortfall. Cash Proceeds are determined by the cash or cash equivalents received by IMT upon sale of the shares of common stock issued to IMT upon conversion of any Series D Shares, net of any transaction costs or expenses. Each time a new Tranche is issued, IMT shall be obligated to provide evidence of its current Cash Proceeds and the remaining amount of the $2,500,000 (plus interest) due. 500,000 5,750,000 3,750,000 3,125,010 IMT comprises the microwave brands Nucomm and RF Central offering customers worldwide complete video solutions. Nucomm is a premium brand of digital broadcast microwave video systems. RF Central is an innovative brand of compact microwave video equipment for licensed and license-free sports and entertainment applications. IMT is a trusted provider of mission-critical wireless video solutions to state, local and federal police departments. The xG subsidiary, Integrated Microwave Technology, LLC was formed in February 2016 as a Delaware limited liability company. On September 29, 2015, the Company received written notice from NASDAQ notifying us that we were not in compliance with the minimum bid price requirement set forth in NASDAQ Listing Rule 5550(a)(2) for continued listing on the NASDAQ, as the closing bid price for the Company’s common stock was 1.00 share for the last thirty (30) consecutive business days. In accordance with NASDAQ listing rules, the Company was afforded 180 calendar days, or until March 28, 2016, to regain compliance with NASDAQ Listing Rule 5550(a)(2). The Company was unable to regain compliance with the bid price requirement by On March 29, 2016, the Company received written notice (the “Notice”) from NASDAQ that it had granted the Company an additional 180 calendar days, or until September 26, 2016, to regain compliance with the minimum bid price requirement of $ 1.00 The NASDAQ determination to grant the second compliance period was based on the Company meeting the continued listing requirement for market value of publicly held shares and all other applicable requirements for initial listing on the NASDAQ, with the exception of the bid price requirement, and the Company’s written notice of its intention to cure the deficiency during the second compliance period by effecting a reverse stock split, if necessary. To regain compliance, the bid price of the Company’s common stock must have a closing bid price of at least $1.00 per share for a minimum of ten (10) consecutive business days at any time during the second 180-day compliance period. On June 20, 2016, the Company effected a 1-for-12 reverse stock split of its outstanding common stock as a measure to regain compliance. On August 19, 2016, the Company filed a Definitive Proxy for a special shareholders meeting to be held on September 22, 2016, asking for the shareholders to grant the Board of Directors approval to execute another reverse stock split, if necessary. The meeting was adjourned to November 16, 2016 to allow additional time for the stockholders to vote on the proposal. On September 27, 2016, the Company received a determination letter (the “Letter”) from the staff of NASDAQ stating that the Company has not regained compliance with the NASDAQ minimum bid price of $1.00 requirement for continued listing set forth in NASDAQ Listing Rule 5550(a)(2). Pursuant to the Letter, unless the Company requests a hearing to appeal this determination by October 4, 2016, the Company’s common stock will be delisted from The Nasdaq Capital Market, trading of the Company’s common stock will be suspended at the opening of business on October 6, 2016, and a Form 25-NSE will be filed with the Securities and Exchange Commission, which will remove the Company’s common stock from listing and registration on Nasdaq. The Company has requested a hearing before a Nasdaq Hearing Panel (the “Panel”). The Company will be asked to provide the Panel with a plan to regain compliance with the minimum bid price requirement of Listing Rule 5550(a)(2). The Company’s plan will need to include a discussion of the events that the Company believes will enable it to timely regain compliance with such requirement. The Company intends to submit a plan that it believes will be sufficient to permit the Company to regain compliance with the minimum bid price requirement. While the appeal process is pending, the suspension of trading of the Company’s common stock is stayed, and the Company’s common stock will continue to trade on Nasdaq until the hearing process concludes and the Panel issues a written decision. There can be no assurance that the Panel will grant the Company’s request for a suspension of delisting or continued listing on Nasdaq. If the Company’s common stock ceases to be listed for trading on The Nasdaq Capital Market, the Company would expect that its common stock would be traded on one of the three tiered marketplaces of the OTC Markets Group. In the event that the Company’s common stock is delisted from the NASDAQ, and is not eligible for quotation on another market or exchange, trading of its common stock could be conducted in the over-the-counter market or on an electronic bulletin board established for unlisted securities such as the Pink Sheet or the OTC Bulletin Board. In such event, it could become more difficult to dispose of, or obtain accurate price quotations for, the Company’s common stock, and there would likely also be a reduction in the Company’s coverage by securities analysts and the news media, which could cause the price of its common stock to decline further. Also, it may be difficult for the Company to raise additional capital if it is not listed on a major exchange. On June 10, 2016, the Company’s Board of Directors (the “Board”) approved a resolution to amend the Company’s Certificate of Incorporation and to authorize the Company to effect a reverse split of the Company’s outstanding common stock at a ratio of 1-for-12. On June 20, 2016, the Company effected the 1-for-12 reverse stock split. Upon effectiveness of the reverse stock split, every 12 shares of outstanding common stock decreased to one share of common stock The accompanying unaudited condensed consolidated financial statements were prepared using accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and the instructions to Form 10-Q and Regulation S-X. Accordingly, these financial statements do not include all information or notes required by GAAP for annual financial statements and should be read in conjunction with the financial statements as filed on the Company's Annual Report on Form 10-K for the year ended December 31, 2015. In the opinion of management, the unaudited condensed consolidated financial statements included herein contain all adjustments necessary to present fairly the Company's financial position as of September 30, 2016, the results of its operations for the three and nine months ended September 30, 2016 and 2015, and the results of its cash flows for the nine months ended September 30, 2016 and 2015. Such adjustments are of a normal recurring nature. The results of operations for the three and nine months ended September 30, 2016 may not be indicative of results for the full year ending December 31, 2016. The condensed consolidated financial statements include the accounts of xG Technology, Inc. and its wholly-owned subsidiary since the date the acquisition of IMT was completed. All intercompany transactions and balances have been eliminated in consolidation. Certain reclassifications have been made in the unaudited consolidated financial statements for comparative purposes. These reclassifications have no effect on the results of operations or financial position of the Company. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates and assumptions include reserves and write-downs related to receivables and inventories, the recoverability of long-lived assets, the valuation allowance relating to the Company’s deferred tax assets, valuation of equity and derivative instruments, and debt discounts and the valuation of the assets and liabilities acquired in the acquisition of IMT. The Company recognizes revenues when persuasive evidence of an arrangement exists, services have been rendered, the price is fixed and determinable, and collectability is reasonably assured. Revenues from management and consulting, time-and-materials service contracts, maintenance agreements and other services are recognized as the services are provided or at the time the goods are shipped and title has passed. The Company computes basic net loss per share by dividing net loss per share available to common stockholders by the weighted average number of common shares outstanding for the period, excluding the effects of any potentially dilutive securities. Diluted loss per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods as applicable. The computation of basic loss per share at September 30, 2016 and 2015 excludes the potentially dilutive securities for 13.6 0.9 GAAP requires disclosing the fair value of financial instruments to the extent practicable for financial instruments which are recognized or unrecognized in the balance sheet. The fair value of the financial instruments disclosed herein is not necessarily representative of the amount that could be realized or settled, nor does the fair value amount consider the tax consequences of realization or settlement. In assessing the fair value of financial instruments, the Company uses a variety of methods and assumptions, which are based on estimates of market conditions and risks existing at the time. For certain instruments, including, accounts receivable, accounts payable, and accrued expenses, the Company estimated that the carrying amount approximated fair value because of the short maturities of these instruments. All debt is based on current rates at which the Company could borrow funds with similar remaining maturities and approximates fair value. GAAP establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use on unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy is described below: Level 1 – Quoted prices in active markets for identical 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. The fair value hierarchy gives the lowest priority to Level 3 inputs. Management has evaluated subsequent events or transactions occurring through the date the condensed consolidated financial statements were issued and determined that no events or transactions are required to be disclosed herein, except as disclosed. In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations In March 2016, the FASB issued ASU No. 2016-09, Compensation-Stock Compensation (Topic 718), Improvements to Employee Share-Based Payment Accounting companies can recognize them. ASU No. 2016-09 also requires companies to present excess tax benefits as an operating activity on the statement of cash flows rather than as a financing activity. Furthermore, ASU No. 2016-09 will increase the amount an employer can withhold to cover income taxes on awards and still qualify for the exception to liability classification for shares used to satisfy the employer’s statutory income tax withholding obligation. An employer with a statutory income tax withholding obligation will now be allowed to withhold shares with a fair value up to the amount of taxes owed using the maximum statutory tax rate in the employee’s applicable jurisdiction(s). ASU No. 2016-09 requires a company to classify the cash paid to a tax authority when shares are withheld to satisfy its statutory income tax withholding obligation as a financing activity on the statement of cash flows. Under current U.S. GAAP, it was not specified how these cash flows should be classified. In addition, companies will now have to elect whether to account for forfeitures on share-based payments by (1) recognizing forfeitures of awards as they occur or (2) estimating the number of awards expected to be forfeited and adjusting the estimate when it is likely to change, as is currently required. The amendments of this ASU are effective for reporting periods beginning after December 15, 2016, with early adoption permitted but all of the guidance must be adopted in the same period. The Company is currently assessing the impact that ASU No. 2016-09 will have on its condensed consolidated financial statements. In April 2016, the FASB issued ASU No. 2016-10, Revenue from Contracts with Customers In May 2016, the FASB issued ASU No. 2016-12, “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients” , which narrowly amended the revenue recognition guidance regarding collectability, noncash consideration, presentation of sales tax and transition and is effective during the same period as ASU 2014-09. The Company is currently evaluating the provisions of this standard and assessing its impact on the Company’s condensed consolidated financial statements and disclosures. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows: Clarification of Certain Cash Receipts and Cash Payments The FASB issued ASU 2016-02, Leases (Topic 842)

GOING CONCERN

GOING CONCERN	9 Months Ended
	Sep. 30, 2016
Going Concern [Abstract]
Going Concern Disclosure [Text Block]	NOTE 2 — GOING CONCERN The condensed consolidated financial statements have been prepared in conformity with GAAP which contemplate continuation of the Company as a going concern. At September 30, 2016, the Company has an accumulated deficit of $ 200.1 11.8 The ability to recognize revenue and ultimately cash receipts is contingent upon, but not limited to, acceptable performance of the delivered equipment and services. If the Company is unable to raise additional capital and/or close on some of its revenue producing opportunities in the near term, the carrying value of its assets may be materially impacted. The financial statements do not include any adjustments related to the recovery and classification of asset carrying amounts or the amount and classification of liabilities that might result should the Company be unable to continue as a going concern.

ACQUISITION OF IMT

ACQUISITION OF IMT	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	NOTE 3 — ACQUISITION OF IMT Acquisition of Integrated Microwave Technologies, LLC The fair value of the purchase consideration issued to the sellers of IMT was allocated to the net tangible assets acquired and to the separately identifiable intangibles on January 29, 2016, the date the acquisition closed. Purchase Consideration Amount of consideration: $ 3,000,000 Tangible assets acquired and liabilities assumed at fair value Cash $ 477,000 Accounts receivable 676,000 Inventories 3,329,000 Property and equipment 1,470,000 Other current assets 55,000 Accounts payable and deferred revenue (423,000) Deferred rent (167,000) Accrued expenses (378,000) Net tangible assets acquired $ 5,039,000 Identifiable intangible assets Trade names and technology $ 350,000 Customer relationships 360,000 Total Identifiable Intangible Assets $ 710,000 Total net assets acquired $ 5,749,000 Consideration paid 3,000,000 Gain on bargain purchase $ 2,749,000 The following presents the unaudited pro-forma combined results of operations of the Company with IMT as if the acquisition occurred on January 1, 2015. Three Months Ended Nine Months Ended September 30, September 30, 2015 2016 2015 Revenues, net $ 2,860 $ 4,981 $ 6,912 Net loss allocable to common shareholders $ (2,996) $ (13,835) $ (14,636) Net loss per share $ (4.94) $ (1.73) $ (35.44) Weighted average number of shares outstanding 607 8,018 $ 413 The unaudited pro-forma results of operations are presented for information purposes only. The unaudited pro-forma results of operations are not intended to present actual results that would have been attained had the acquisition been completed as of January 1, 2015 or to project potential operating results as of any future date or for any future periods.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]	NOTE 4 — INTANGIBLE ASSETS Trade Names & Software Development Costs Patents & Licenses Technology Customer Relationships Accumulated Accumulated Accumulated Accumulated Costs Amortization Costs Amortization Costs Amortization Costs Amortization Net Balance as of December 31, 2015 $ 18,647,000 $ (11,500,000) $ 12,378,000 $ (7,622,000) $ $ $ $ $ 11,903,000 Additions - - - - 350,000 - 360,000 - 710,000 Amortization - (2,461,000) - (498,000) - (26,000) - (25,000) (3,010,000) Balance as of September 30, 2016 $ 18,647,000 $ (13,961,000) $ 12,378,000 $ (8,120,000) $ 350,000 $ (26,000) $ 360,000 $ (25,000) $ 9,603,000 Software Development Costs At September 30, 2016 and December 31, 2015, the Company has net software capitalized costs of $ 4.7 7.2 2.5 2.2 0.7 0.8 Patents & Licenses At September 30, 2016 and December 31, 2015, the Company has net capitalized patents and licenses of $ 4.3 4.8 18.5 20 0.5 0.2 Other Intangible Assets The Company’s remaining intangible assets include the trade names and customer lists acquired in its acquisition of IMT. The Company amortizes Trade Names and Customer Relationships over their useful lives which range between 6 15 Balance 2016 $ 1,047,000 2017 3,642,000 2018 1,754,000 2019 738,000 2020 738,000 2021 and thereafter 1,684,000 $ 9,603,000

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE 5 — CONVERTIBLE NOTES PAYABLE Treco On October 6, 2011, the Company entered into a convertible promissory note (the “$ 2 October 6, 2018 35.00 9 87,000 96,526 90,000 $ 500,000 On January 29, 2016, the Company entered into a securities purchase agreement pursuant to which the Company sold 5 5 500,000 7 5 178,000 April 2016 Financing On April 15, 2016, the Company entered into a securities purchase agreement (the ‘‘Securities Purchase Agreement’’) with certain accredited investors pursuant to which it sold a principal amount of $ 550,000 5 500,000 50,000 360,000 458,334 190,276 20,625 63,270

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Contingencies Disclosure [Text Block]	NOTE 6 — COMMITMENTS AND CONTINGENCIES Leases: The Company's office rental, deployment sites and warehouse facility expenses equaled in aggregate approximately $ 163,000 119,000 493,000 337,000 Amount Balance 2016 $ 241,000 2017 255,000 2018 87,000 2019 66,000 $ 649,000 In connection with the acquisition of IMT, the Company assumed the lease obligations relating to IMT’s warehouse and office space. Future payments under such lease will amount to $ 90,000 60,000 Legal: The Company is subject, from time to time, to claims by third parties under various legal matters. The defense of such claims, or any adverse outcome relating to any such claims, could have a material adverse effect on the Company’s liquidity, financial condition and cash flows. As of September 30, 2016 the Company did not have any material legal actions pending.

PREFERRED STOCK

PREFERRED STOCK	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Preferred Stock [Text Block]	NOTE 7 — PREFERRED STOCK Series A Preferred Stock and Series C Preferred Stock The Series A Convertible Preferred Stock and Series C Convertible Preferred Stock were cancelled on February 5, 2016. Series B Preferred Stock On February 5, 2016, the Company filed an Amended and Restated Certificate of Designation of its Series B Convertible Preferred Stock (the “Series B Preferred Stock”) to modify the terms of the Series B Preferred stock and the following terms were amended: Dividends on Series B Preferred Stock Holders of Series B Preferred Stock shall be entitled to receive from the first date of issuance of the Series B Preferred Stock until the Maturity Date cumulative dividends at a rate of 12.5 Redemption of Series B Preferred Stock Upon the occurrence of certain triggering events (including if the Series B Preferred Stock or common stock underlying the Series B Preferred Stock is not freely tradeable without restriction; the failure of the common stock to be listed on the NASDAQ Capital Market or other national securities exchange; and bankruptcy, insolvency, reorganization or liquidation proceedings instituted against us shall not be dismissed in thirty (30) days or the voluntary commencement of such proceedings by us), the holders of Series B Preferred Stock shall have the right to require the Company, by written notice, to redeem all or any of the shares of Series B Preferred Stock at a price equal to the greater of (i) 125% of the conversion amount to be redeemed and (ii) the product of (a) the conversion amount divided by the lower of (x) $3.00 or (y) 87.5% of the lowest volume weighted average price of our common stock during the five (5) consecutive trading-day period ending and including the trading day immediately preceding the delivery of the applicable conversion notice multiplied by (b) 125% of the greatest closing sale price of the common stock on any trading day during the period commencing on the date immediately preceding such triggering event and ending on the date the Company makes the entire redemption payment to the holder of Series B Preferred Stock; provided February 2016 Financing On February 29, 2016, the Company closed a public offering of 296,389 12.00 one share of Series B Preferred Stock (as amended) and 0.5 of a Warrant to purchase one share of its common stock at an exercise price of $2.52 per Warrant. 3,556,660 604,000 which were included in temporary equity on the grant date. 231,000 In connection with the February 2016 offering, the Company repaid $ 1,030,611 5 8 48,113 377,935 8 5 From March 1, 2016 to September 30, 2016, all of the Company’s outstanding shares of the Series B Preferred Stock have been converted into 3,262,930 1,808,000 4,530,000 2,772,000 Series D Convertible Preferred Stock As previously disclosed in Note 1, in connection with the acquisition of IMT, the Company is obligated to issue to IMT an amount of Series D Convertible Shares equal to at least $ 2,500,000 2,500,000 3,750,000 1,750,000 1,458,338 Pursuant to the Asset Purchase Modification Agreement, the Company is required to issue Series D Shares to IMT on an on-going basis until IMT realizes cash proceeds of at least $ 2,500,000 2,500,000 924,000 77,000 0 Stated Value The stated value of the Series D Convertible Preferred Stock (the “Series D Preferred Stock”) is $ 1.00 Ranking The Series D Preferred Stock shall rank junior to the Series B Preferred Stock, $ 0.00001 Liquidation Preference of Preferred Stock Upon the voluntary or involuntary liquidation, dissolution or winding up of the Company, before the payment of any amount to the holder of shares of junior stock, but pari passu with any parity stock, the holders of Preferred Stock are entitled to receive the amount equal to the greater of (i) the stated value of the Series D Preferred Stock or (ii) the amount the holder of Series D Preferred Stock would receive if such holder converted the Series D Preferred Stock into common stock immediately prior to the date of the liquidation event, including accrued and unpaid dividends. Conversion Rights of Preferred A holder of Series D Preferred Stock shall have the right to convert the Series D Preferred Stock, in whole or in part, upon written notice to the Company at a conversion price equal to $ 1.20 Voting Rights Except with respect to certain material changes in the terms of the Series D Preferred Stock and certain other matters, and except as may be required by Delaware law, holders of Preferred Stock shall have no voting rights. The approval of a majority of the holders of the Series D Preferred Stock is required to amend the Certificate of Designations.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Stockholders Equity Note Disclosure [Text Block]	NOTE 8 — STOCKHOLDERS’ EQUITY August 2015 Warrants As a result of the Series B Preferred Stock having a floor price of $ 1.20 1.20 0.60 0.84 496,462 496,462 367,000 February 2016 Warrants On April 29, 2016, the Company entered into amendments with certain holders of the February warrants to reduce the exercise price to $ 0.84 148,196 148,196 125,000 May 2016 Financing On May 16, 2016, the Company closed an offering of units in which the Company offered 1,166,667 0.84 0.00001 1.3788 980,000 187,000 1.3788 As discussed in Note 9, the warrants issued in the May 2016 Financing contain provisions whereby the holder can net cash settle upon certain events occurring at the Company. As such, the warrants were recorded by the Company as derivative liabilities upon completion of the May 2016 Financing. Of the total gross proceeds, $ 826,000 154,000 158,000 29,000 Conversions of 8% Notes During the nine months ended September 30, 2016, the holders of the 8 250,000 150,790 Conversion of April 2016 Notes As of September 30, 2016, the holders of the April 5 360,000 458,334 July 2016 Financing On July 20, 2016, the Company closed an underwritten public offering of Units. The Company sold 7,300,000 0.685 0.00001 1.25 0.685 1,095,000 1,368,750 1,368,750 5 701,000 Other Common Stock Issuances During the nine months ended September 30, 2016, the Company issued a total of 2,823,091 Warrants and Options During the three and nine months ended September 30, 2016, the Company recorded $ 39,000 264,000 153,000 432,000 Warrants Number of Warrants and Options Weighted Average (in Shares) Exercise Price Outstanding January 1, 2016 751,625 $ 50.52 Granted 12,624,237 0.83 Exercised (1,422,779) 5.25 Forfeited or Expired (42,381) 82.00 Outstanding, September 30, 2016 11,910,702 $ 3.15 Exercisable, September 30, 2016 11,910,702 $ 3.15 Number of Options and Options Weighted Average (in Shares) Exercise Price Outstanding January 1, 2016 25,266 $ 958.80 Granted — — Exercised — — Forfeited or Expired (7,378) 2,327.89 Outstanding, September 30, 2016 17,888 $ 394.30 Exercisable, September 30, 2016 10,092 $ 664.25

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	9 Months Ended
	Sep. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities Disclosure [Text Block]	NOTE 9 — DERIVATIVE LIABILITIES Each of the warrants issued in connection with the August 2015 underwritten offering, the February 2016 Series B Preferred Stock Offering, May 2016 Financing and July 2016 Financing have been accounted for as derivative liabilities as each of the warrants contain a net cash settlement provision whereby, upon certain fundamental events, the holders could put the warrants back to the Company for cash. Number of shares underlying the warrants on September 30, 2016 9,777,461 Fair market value of stock $ 0.288 Exercise price $ 0.685 to 240.00 Volatility 156% to 214 % Risk-free interest rate 0.57% to 0.85 % Expected dividend yield — Warrant life (years) 2.1 to 4.8 Level 3 liabilities are valued using unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the liabilities. For fair value measurements categorized within Level 3 of the fair value hierarchy, the Company’s accounting and finance department, who report to the Chief Financial Officer, determine its valuation policies and procedures. The development and determination of the unobservable inputs for Level 3 fair value measurements and fair value calculations are the responsibility of the Company’s accounting and finance department and are approved by the Chief Financial Officer. Level 3 Valuation Techniques: Level 3 financial liabilities consist of the derivative liabilities for which there is no current market for these securities such that the determination of fair value requires significant judgment or estimation. Changes in fair value measurements categorized within Level 3 of the fair value hierarchy are analyzed each period based on changes in estimates or assumptions and recorded as appropriate. The Company deems financial instruments which do not have fixed settlement provisions to be derivative instruments. In accordance with ASC Topic 480, Distinguishing Liabilities from Equity The Company’s derivative liabilities are carried at fair value and were classified as Level 3 in the fair value hierarchy due to the use of significant unobservable inputs. In order to calculate fair value, the Company uses a binomial model style simulation, as the value of certain features of the warrant derivative liabilities would not be captured by the standard Black-Scholes model. Three Months Ended Nine Months Ended September 30, September 30, 2016 2015 2016 2015 Beginning balance $ 1,222,000 $ 320,000 $ 1,284,000 $ 270,000 Recognition of conversion feature liability — - — 769,000 Recognition of warrant liabilities on issuance dates 3,766,000 3,368,000 4,823,000 3,783,000 Reclassification to stockholders’ equity upon exercise — (1,196,000) (2,379,000) (1,866,000) Change in fair value of derivative liabilities (2,565,000) (1,103,000) (1,305,000) (1,567,000) Ending balance $ 2,423,000 $ 1,389,000 $ 2,423,000 $ 1,389,000

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2016
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 10 — RELATED PARTY TRANSACTIONS MB Technology Holdings, LLC On April 29, 2014, the Company entered into a management agreement (the “Management Agreement”) with MB Technology Holdings, LLC (“MBTH”), pursuant to which MBTH agreed to provide certain management and financial services to the Company for a monthly fee of $ 25,000 75,000 225,000 The Company has agreed to award MBTH a 3 436,000 On March 3, 2016, our Board of Directors approved the issuance of up to $ 300,000 150,000 150,000 150,000 During the three and nine months ended September 30, 2016, the Company issued 166,330 255,963 60,000 304,000 In addition during the nine months ended September 30, 2016, the Company repaid $ 355,000 27,000 24,000 George Schmitt- Due to Related Party On July 25, 2016, the Company repaid the outstanding principal totaling $ 300,000 70,484 2,000 14,000

CONCENTRATIONS

CONCENTRATIONS	9 Months Ended
	Sep. 30, 2016
Risks and Uncertainties [Abstract]
Concentration Risk Disclosure [Text Block]	NOTE 11 — CONCENTRATIONS During the nine months ended September 30, 2016, the Company did not record revenue from individual sales or services rendered in excess of 10 272,000 14 261,000 14 During the nine months ended September 30, 2015, the Company recorded revenue from individual sales or services rendered from three customers of $ 457,000 40 216,000 19 137,000 12 111,000 59 24,000 13 At September 30, 2016, approximately 42 272,000 16 232,000 14 189,000 11 272,000 43 231,000 36 138,000 21 During the nine months ended September 30, 2016, approximately 44 40 During the nine months ended September 30, 2015, approximately 52 81

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2016
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 12 — SUBSEQUENT EVENTS Letter of Intent with Vislink PLC On October 13, 2016, the Company signed a binding Letter of Intent (“LOI”) with Vislink PLC, an England and Wales public limited company (the “Seller” or “Vislink”), regarding the acquisition of certain assets and liabilities relating to the hardware segment of Vislink (the “Transaction”). The purchase price of the Transaction will be $16 million (the “Purchase Price”). The Company is required to raise at least one-third of the Purchase Price and place it in a restricted account to be used for closing of the Transaction within twenty (20) days of the receipt of pro-forma financial information (the “Financing Condition”). The parties intend to negotiate and execute a definitive asset purchase and sale agreement for the Transaction in accordance with the terms of the LOI. The definitive asset purchase and sale agreement will include customary closing conditions including necessary approvals for an asset purchase of this size and scope. The Company and the Seller have agreed not to initiate or enter into any discussion with any other prospective purchaser of the assets and/or liabilities, or of the stock or business of Vislink prior to December 31, 2016. The LOI will terminate immediately if the Financing Condition is not met. Conversions and Balances of Outstanding Series D Preferred Stock from April 2016 Asset Purchase Modification Agreement Subsequent to September 30, 2016, the Company had issued 2,000,000 2,000,000 1,666,672 Other Common Stock Issuances From October 1, 2016 to November 14, 2016, the Company issued a total of 1,420,823 501,000

ORGANIZATION AND SUMMARY OF S19

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Description of Business [Policy Text Block]	Description of Business xG Technology, Inc. (the “Company”), a Delaware corporation, has developed a broad portfolio of innovative intellectual property designed to enhance wireless communications. The Company’s intellectual property is embedded in proprietary software algorithms designed to offer cognitive interference mitigation and spectrum access solutions to organizations in a wide variety of industries, including national defense and rural broadband, which represent the primary vertical markets that the Company is initially targeting. On January 29, 2016, the Company completed the acquisition of certain assets and liabilities that constitute the business of Integrated Microwave Technologies, LLC, a Delaware limited liability company (‘‘IMT’’), pursuant to an asset purchase agreement by and between the Company and IMT (the ‘‘Asset Purchase Agreement’’). Pursuant to the terms of the Asset Purchase Agreement, the Company acquired substantially all of the assets and liabilities of IMT in connection with, necessary for or material to IMT’s business of designing, manufacturing and supplying of Coded Orthogonal Frequency Division Multiplexing (COFDM) microwave transmitters and receivers serving the broadcast, sports and entertainment, military, aerospace and government markets (the ‘‘Transaction’’). The purchase price for the Transaction was $ 3,000,000 1,500,000 March 31, 2016 1,500,000 July 29, 2017 Asset Purchase Modification Agreement (the “Asset Purchase Modification Agreement”) with IMT, which terminated the Payment Notes, cancelling all principal due or to become due thereunder, and in their stead obligated the Company to: (i) upon execution of the Asset Purchase Modification Agreement, pay to IMT $500,000 plus any interest accumulated on the Payment Notes prior to their being cancelled; and (ii) prior to December 31, 2016, deliver to IMT shares (the “Series D Shares”) of the Company’s Series D Convertible Preferred Stock, par value $0.00001 per share, (the “Series D Preferred Stock”) having an aggregate value of cash proceeds (“Cash Proceeds”), upon conversion of such Series D Shares into shares of common stock underlying such Series D Shares, of not less than $2,500,000, plus interest accrued thereon at 9% per annum, with such Series D Shares to be issued in tranches of $250,000 (the “Tranches”). If IMT does not realize Cash Proceeds of at least $2,500,000 by December 31, 2016, the Company will be required to either issue additional shares of common stock to IMT, or otherwise raise additional funds to cover the shortfall. Cash Proceeds are determined by the cash or cash equivalents received by IMT upon sale of the shares of common stock issued to IMT upon conversion of any Series D Shares, net of any transaction costs or expenses. Each time a new Tranche is issued, IMT shall be obligated to provide evidence of its current Cash Proceeds and the remaining amount of the $2,500,000 (plus interest) due. 500,000 5,750,000 3,750,000 3,125,010 IMT comprises the microwave brands Nucomm and RF Central offering customers worldwide complete video solutions. Nucomm is a premium brand of digital broadcast microwave video systems. RF Central is an innovative brand of compact microwave video equipment for licensed and license-free sports and entertainment applications. IMT is a trusted provider of mission-critical wireless video solutions to state, local and federal police departments. The xG subsidiary, Integrated Microwave Technology, LLC was formed in February 2016 as a Delaware limited liability company.
Delisting Notices [Policy Text Block]	Delisting Notice On September 29, 2015, the Company received written notice from NASDAQ notifying us that we were not in compliance with the minimum bid price requirement set forth in NASDAQ Listing Rule 5550(a)(2) for continued listing on the NASDAQ, as the closing bid price for the Company’s common stock was 1.00 share for the last thirty (30) consecutive business days. In accordance with NASDAQ listing rules, the Company was afforded 180 calendar days, or until March 28, 2016, to regain compliance with NASDAQ Listing Rule 5550(a)(2). The Company was unable to regain compliance with the bid price requirement by On March 29, 2016, the Company received written notice (the “Notice”) from NASDAQ that it had granted the Company an additional 180 calendar days, or until September 26, 2016, to regain compliance with the minimum bid price requirement of $ 1.00 The NASDAQ determination to grant the second compliance period was based on the Company meeting the continued listing requirement for market value of publicly held shares and all other applicable requirements for initial listing on the NASDAQ, with the exception of the bid price requirement, and the Company’s written notice of its intention to cure the deficiency during the second compliance period by effecting a reverse stock split, if necessary. To regain compliance, the bid price of the Company’s common stock must have a closing bid price of at least $1.00 per share for a minimum of ten (10) consecutive business days at any time during the second 180-day compliance period. On June 20, 2016, the Company effected a 1-for-12 reverse stock split of its outstanding common stock as a measure to regain compliance. On August 19, 2016, the Company filed a Definitive Proxy for a special shareholders meeting to be held on September 22, 2016, asking for the shareholders to grant the Board of Directors approval to execute another reverse stock split, if necessary. The meeting was adjourned to November 16, 2016 to allow additional time for the stockholders to vote on the proposal. On September 27, 2016, the Company received a determination letter (the “Letter”) from the staff of NASDAQ stating that the Company has not regained compliance with the NASDAQ minimum bid price of $1.00 requirement for continued listing set forth in NASDAQ Listing Rule 5550(a)(2). Pursuant to the Letter, unless the Company requests a hearing to appeal this determination by October 4, 2016, the Company’s common stock will be delisted from The Nasdaq Capital Market, trading of the Company’s common stock will be suspended at the opening of business on October 6, 2016, and a Form 25-NSE will be filed with the Securities and Exchange Commission, which will remove the Company’s common stock from listing and registration on Nasdaq. The Company has requested a hearing before a Nasdaq Hearing Panel (the “Panel”). The Company will be asked to provide the Panel with a plan to regain compliance with the minimum bid price requirement of Listing Rule 5550(a)(2). The Company’s plan will need to include a discussion of the events that the Company believes will enable it to timely regain compliance with such requirement. The Company intends to submit a plan that it believes will be sufficient to permit the Company to regain compliance with the minimum bid price requirement. While the appeal process is pending, the suspension of trading of the Company’s common stock is stayed, and the Company’s common stock will continue to trade on Nasdaq until the hearing process concludes and the Panel issues a written decision. There can be no assurance that the Panel will grant the Company’s request for a suspension of delisting or continued listing on Nasdaq. If the Company’s common stock ceases to be listed for trading on The Nasdaq Capital Market, the Company would expect that its common stock would be traded on one of the three tiered marketplaces of the OTC Markets Group. In the event that the Company’s common stock is delisted from the NASDAQ, and is not eligible for quotation on another market or exchange, trading of its common stock could be conducted in the over-the-counter market or on an electronic bulletin board established for unlisted securities such as the Pink Sheet or the OTC Bulletin Board. In such event, it could become more difficult to dispose of, or obtain accurate price quotations for, the Company’s common stock, and there would likely also be a reduction in the Company’s coverage by securities analysts and the news media, which could cause the price of its common stock to decline further. Also, it may be difficult for the Company to raise additional capital if it is not listed on a major exchange.
Stockholders' Equity, Policy [Policy Text Block]	Reverse Stock Split On June 10, 2016, the Company’s Board of Directors (the “Board”) approved a resolution to amend the Company’s Certificate of Incorporation and to authorize the Company to effect a reverse split of the Company’s outstanding common stock at a ratio of 1-for-12. On June 20, 2016, the Company effected the 1-for-12 reverse stock split. Upon effectiveness of the reverse stock split, every 12 shares of outstanding common stock decreased to one share of common stock
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying unaudited condensed consolidated financial statements were prepared using accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and the instructions to Form 10-Q and Regulation S-X. Accordingly, these financial statements do not include all information or notes required by GAAP for annual financial statements and should be read in conjunction with the financial statements as filed on the Company's Annual Report on Form 10-K for the year ended December 31, 2015. In the opinion of management, the unaudited condensed consolidated financial statements included herein contain all adjustments necessary to present fairly the Company's financial position as of September 30, 2016, the results of its operations for the three and nine months ended September 30, 2016 and 2015, and the results of its cash flows for the nine months ended September 30, 2016 and 2015. Such adjustments are of a normal recurring nature. The results of operations for the three and nine months ended September 30, 2016 may not be indicative of results for the full year ending December 31, 2016.
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The condensed consolidated financial statements include the accounts of xG Technology, Inc. and its wholly-owned subsidiary since the date the acquisition of IMT was completed. All intercompany transactions and balances have been eliminated in consolidation.
Reclassification, Policy [Policy Text Block]	Reclassifications Certain reclassifications have been made in the unaudited consolidated financial statements for comparative purposes. These reclassifications have no effect on the results of operations or financial position of the Company.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates and assumptions include reserves and write-downs related to receivables and inventories, the recoverability of long-lived assets, the valuation allowance relating to the Company’s deferred tax assets, valuation of equity and derivative instruments, and debt discounts and the valuation of the assets and liabilities acquired in the acquisition of IMT.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition The Company recognizes revenues when persuasive evidence of an arrangement exists, services have been rendered, the price is fixed and determinable, and collectability is reasonably assured. Revenues from management and consulting, time-and-materials service contracts, maintenance agreements and other services are recognized as the services are provided or at the time the goods are shipped and title has passed.
Earnings Per Share, Policy [Policy Text Block]	Loss Per Share The Company computes basic net loss per share by dividing net loss per share available to common stockholders by the weighted average number of common shares outstanding for the period, excluding the effects of any potentially dilutive securities. Diluted loss per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods as applicable. The computation of basic loss per share at September 30, 2016 and 2015 excludes the potentially dilutive securities for 13.6 0.9
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments GAAP requires disclosing the fair value of financial instruments to the extent practicable for financial instruments which are recognized or unrecognized in the balance sheet. The fair value of the financial instruments disclosed herein is not necessarily representative of the amount that could be realized or settled, nor does the fair value amount consider the tax consequences of realization or settlement. In assessing the fair value of financial instruments, the Company uses a variety of methods and assumptions, which are based on estimates of market conditions and risks existing at the time. For certain instruments, including, accounts receivable, accounts payable, and accrued expenses, the Company estimated that the carrying amount approximated fair value because of the short maturities of these instruments. All debt is based on current rates at which the Company could borrow funds with similar remaining maturities and approximates fair value. GAAP establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use on unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy is described below: Level 1 – Quoted prices in active markets for identical 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. The fair value hierarchy gives the lowest priority to Level 3 inputs.
Subsequent Events, Policy [Policy Text Block]	Subsequent Events Management has evaluated subsequent events or transactions occurring through the date the condensed consolidated financial statements were issued and determined that no events or transactions are required to be disclosed herein, except as disclosed.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Principles In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations In March 2016, the FASB issued ASU No. 2016-09, Compensation-Stock Compensation (Topic 718), Improvements to Employee Share-Based Payment Accounting companies can recognize them. ASU No. 2016-09 also requires companies to present excess tax benefits as an operating activity on the statement of cash flows rather than as a financing activity. Furthermore, ASU No. 2016-09 will increase the amount an employer can withhold to cover income taxes on awards and still qualify for the exception to liability classification for shares used to satisfy the employer’s statutory income tax withholding obligation. An employer with a statutory income tax withholding obligation will now be allowed to withhold shares with a fair value up to the amount of taxes owed using the maximum statutory tax rate in the employee’s applicable jurisdiction(s). ASU No. 2016-09 requires a company to classify the cash paid to a tax authority when shares are withheld to satisfy its statutory income tax withholding obligation as a financing activity on the statement of cash flows. Under current U.S. GAAP, it was not specified how these cash flows should be classified. In addition, companies will now have to elect whether to account for forfeitures on share-based payments by (1) recognizing forfeitures of awards as they occur or (2) estimating the number of awards expected to be forfeited and adjusting the estimate when it is likely to change, as is currently required. The amendments of this ASU are effective for reporting periods beginning after December 15, 2016, with early adoption permitted but all of the guidance must be adopted in the same period. The Company is currently assessing the impact that ASU No. 2016-09 will have on its condensed consolidated financial statements. In April 2016, the FASB issued ASU No. 2016-10, Revenue from Contracts with Customers In May 2016, the FASB issued ASU No. 2016-12, “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients” , which narrowly amended the revenue recognition guidance regarding collectability, noncash consideration, presentation of sales tax and transition and is effective during the same period as ASU 2014-09. The Company is currently evaluating the provisions of this standard and assessing its impact on the Company’s condensed consolidated financial statements and disclosures. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows: Clarification of Certain Cash Receipts and Cash Payments The FASB issued ASU 2016-02, Leases (Topic 842)

ACQUISITION OF IMT (Tables)

ACQUISITION OF IMT (Tables)	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Purchase Consideration Amount of consideration: $ 3,000,000 Tangible assets acquired and liabilities assumed at fair value Cash $ 477,000 Accounts receivable 676,000 Inventories 3,329,000 Property and equipment 1,470,000 Other current assets 55,000 Accounts payable and deferred revenue (423,000) Deferred rent (167,000) Accrued expenses (378,000) Net tangible assets acquired $ 5,039,000 Identifiable intangible assets Trade names and technology $ 350,000 Customer relationships 360,000 Total Identifiable Intangible Assets $ 710,000 Total net assets acquired $ 5,749,000 Consideration paid 3,000,000 Gain on bargain purchase $ 2,749,000
Business Acquisition, Pro Forma Information [Table Text Block]	The following presents the unaudited pro-forma combined results of operations of the Company with IMT as if the acquisition occurred on January 1, 2015. Three Months Ended Nine Months Ended September 30, September 30, 2015 2016 2015 Revenues, net $ 2,860 $ 4,981 $ 6,912 Net loss allocable to common shareholders $ (2,996) $ (13,835) $ (14,636) Net loss per share $ (4.94) $ (1.73) $ (35.44) Weighted average number of shares outstanding 607 8,018 $ 413

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Intangible assets consist of the following: Trade Names & Software Development Costs Patents & Licenses Technology Customer Relationships Accumulated Accumulated Accumulated Accumulated Costs Amortization Costs Amortization Costs Amortization Costs Amortization Net Balance as of December 31, 2015 $ 18,647,000 $ (11,500,000) $ 12,378,000 $ (7,622,000) $ $ $ $ $ 11,903,000 Additions - - - - 350,000 - 360,000 - 710,000 Amortization - (2,461,000) - (498,000) - (26,000) - (25,000) (3,010,000) Balance as of September 30, 2016 $ 18,647,000 $ (13,961,000) $ 12,378,000 $ (8,120,000) $ 350,000 $ (26,000) $ 360,000 $ (25,000) $ 9,603,000
Finite-lived Intangible Assets Amortization Expense [Table Text Block]	Future estimated amortization expense for the Company’s intangible assets is as follows: Balance 2016 $ 1,047,000 2017 3,642,000 2018 1,754,000 2019 738,000 2020 738,000 2021 and thereafter 1,684,000 $ 9,603,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Total obligation under minimum future annual rentals, exclusive of real estate taxes and related costs, are approximately as follows: Amount Balance 2016 $ 241,000 2017 255,000 2018 87,000 2019 66,000 $ 649,000

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	9 Months Ended
	Sep. 30, 2016
Schedule of Share-based Compensation, Activity [Table Text Block]	A summary of the warrant and option activity is as follows: Warrants Number of Warrants and Options Weighted Average (in Shares) Exercise Price Outstanding January 1, 2016 751,625 $ 50.52 Granted 12,624,237 0.83 Exercised (1,422,779) 5.25 Forfeited or Expired (42,381) 82.00 Outstanding, September 30, 2016 11,910,702 $ 3.15 Exercisable, September 30, 2016 11,910,702 $ 3.15 Number of Options and Options Weighted Average (in Shares) Exercise Price Outstanding January 1, 2016 25,266 $ 958.80 Granted — — Exercised — — Forfeited or Expired (7,378) 2,327.89 Outstanding, September 30, 2016 17,888 $ 394.30 Exercisable, September 30, 2016 10,092 $ 664.25

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2016
Derivative Liability [Abstract]
Schedule of Derivative Liabilities at Fair Value [Table Text Block]	The following are the key assumptions that were used in connection with the valuation of the warrants exercisable into common stock as of September 30, 2016: Number of shares underlying the warrants on September 30, 2016 9,777,461 Fair market value of stock $ 0.288 Exercise price $ 0.685 to 240.00 Volatility 156% to 214 % Risk-free interest rate 0.57% to 0.85 % Expected dividend yield — Warrant life (years) 2.1 to 4.8
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	The following table sets forth a summary of the changes in the fair value of our Level 3 financial liabilities that are measured at fair value on a recurring basis: Three Months Ended Nine Months Ended September 30, September 30, 2016 2015 2016 2015 Beginning balance $ 1,222,000 $ 320,000 $ 1,284,000 $ 270,000 Recognition of conversion feature liability — - — 769,000 Recognition of warrant liabilities on issuance dates 3,766,000 3,368,000 4,823,000 3,783,000 Reclassification to stockholders’ equity upon exercise — (1,196,000) (2,379,000) (1,866,000) Change in fair value of derivative liabilities (2,565,000) (1,103,000) (1,305,000) (1,567,000) Ending balance $ 2,423,000 $ 1,389,000 $ 2,423,000 $ 1,389,000

ORGANIZATION AND SUMMARY OF S25

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) - USD ($)

Apr. 12, 2016

Nov. 14, 2016

Jun. 20, 2016

Mar. 29, 2016

Jan. 29, 2016

Sep. 28, 2015

Sep. 30, 2016

Sep. 30, 2016

Sep. 30, 2015

Apr. 15, 2016

Dec. 31, 2015

Oct. 06, 2011

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount

13,600,000

900,000

Interest Payable, Current

$ 164,000

$ 164,000

$ 137,000

Stockholders' Equity, Reverse Stock Split

Company effected a 1-for-12 reverse stock split of its outstanding common stock as a measure to regain compliance.

reverse split of the Companys outstanding common stock at a ratio of 1-for-12. On June 20, 2016, the Company effected the 1-for-12 reverse stock split. Upon effectiveness of the reverse stock split, every 12 shares of outstanding common stock decreased to one share of common stock

Business Combination, Consideration Transferred, Total

$ 3,000,000

$ 3,000,000

$ 0

Debt Instrument, Face Amount

$ 2,000,000

Stock Closing Bid Price Minimum

$ 1

Business Combination Asset Purchase Modification Agreement Consideration Payable Terms

If IMT does not realize Cash Proceeds of at least $2,500,000 by December 31, 2016, the Company will be required to either issue additional shares of common stock to IMT, or otherwise raise additional funds to cover the shortfall. Cash Proceeds are determined by the cash or cash equivalents received by IMT upon sale of the shares of common stock issued to IMT upon conversion of any Series D Shares, net of any transaction costs or expenses. Each time a new Tranche is issued, IMT shall be obligated to provide evidence of its current Cash Proceeds and the remaining amount of the $2,500,000 (plus interest) due.

Conversion of Stock, Shares Converted

9,777,461

Stock Closing Bid Minimum Price

[1]

$ 1

Common Stock [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Conversion of Stock, Shares Issued

3,262,930

Asset Purchase Modification Agreement [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Business Combination Asset Purchase Modification Agreement Consideration Payable Terms

Asset Purchase Modification Agreement (the Asset Purchase Modification Agreement) with IMT, which terminated the Payment Notes, cancelling all principal due or to become due thereunder, and in their stead obligated the Company to: (i) upon execution of the Asset Purchase Modification Agreement, pay to IMT $500,000 plus any interest accumulated on the Payment Notes prior to their being cancelled; and (ii) prior to December 31, 2016, deliver to IMT shares (the Series D Shares) of the Companys Series D Convertible Preferred Stock, par value $0.00001 per share, (the Series D Preferred Stock) having an aggregate value of cash proceeds (Cash Proceeds), upon conversion of such Series D Shares into shares of common stock underlying such Series D Shares, of not less than $2,500,000, plus interest accrued thereon at 9% per annum, with such Series D Shares to be issued in tranches of $250,000 (the Tranches).

Integrated Microwave Technologies [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Interest Payable, Current

$ 500,000

Integrated Microwave Technologies [Member] | Asset Purchase Modification Agreement [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Repayments of Debt

$ 500,000

Integrated Microwave Technologies [Member] | Initial Payment Note [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Debt Instrument, Face Amount

$ 1,500,000

Debt Instrument, Maturity Date

Mar. 31, 2016

Integrated Microwave Technologies [Member] | Deferred Payment Note [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Debt Instrument, Face Amount

$ 1,500,000

Debt Instrument, Maturity Date

Jul. 29, 2017

Subsequent Event [Member] | Series D Preferred Stock [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Conversion of Stock, Shares Issued

5,750,000

Subsequent Event [Member] | Asset Purchase Modification Agreement [Member] | Common Stock [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Conversion of Stock, Shares Issued

1,666,672

Subsequent Event [Member] | Asset Purchase Modification Agreement [Member] | Series D Preferred Stock [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Conversion of Stock, Shares Converted

2,000,000

Subsequent Event [Member] | Integrated Microwave Technologies [Member] | Asset Purchase Modification Agreement [Member] | Common Stock [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Conversion of Stock, Shares Issued

3,125,010

Subsequent Event [Member] | Integrated Microwave Technologies [Member] | Asset Purchase Modification Agreement [Member] | Series D Preferred Stock [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Conversion of Stock, Shares Converted

3,750,000

[1]

The Company incurred approximately $487,000 in expenses related to the termination of the gaming products factory lease in September 2016. For the nine-month period ended September 30, 2016, the Company incurred approximately $1.0 million in legal fees related to the Dolphin Products Limited.

GOING CONCERN (Details Textual)

GOING CONCERN (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Going Concern Disclosure [Line Items]
Retained Earnings (Accumulated Deficit)	$ (200,147)		$ (200,147)		$ (188,397)
Net Income (Loss) Attributable to Parent, Total	$ (3,106)	$ (3,061)	$ (11,750)	$ (10,555)

ACQUISITION OF IMT (Details)

ACQUISITION OF IMT (Details) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	Jan. 29, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Purchase Consideration
Amount of consideration:	$ 3,000,000			$ 3,000,000	$ 0
Tangible assets acquired and liabilities assumed at fair value
Cash		$ 477,000	$ 0	477,000	0
Accounts receivable		676,000	0	676,000	0
Inventories		3,329,000	0	3,329,000	0
Property and equipment		1,470,000	0	1,470,000	0
Other current assets		55,000	0	55,000	0
Accounts payable and deferred revenue		(423,000)	0	(423,000)	0
Deferred rent		(167,000)	0	(167,000)	0
Accrued expenses		(378,000)	0	(378,000)	0
Net tangible assets acquired		5,039,000	0	5,039,000	0
Identifiable intangible assets
Total Identifiable Intangible Assets		710,000	0	710,000	0
Total net assets acquired		5,749,000		5,749,000
Consideration paid	$ 3,000,000			3,000,000	0
Gain on bargain purchase		0	0	2,749,000	0
Trade names and technology [Member]
Identifiable intangible assets
Total Identifiable Intangible Assets		350,000	0	350,000	0
Customer relationships [Member]
Identifiable intangible assets
Total Identifiable Intangible Assets		$ 360,000	$ 0	$ 360,000	$ 0

ACQUISITION OF IMT (Details 1)

ACQUISITION OF IMT (Details 1) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Business Acquisition, Pro Forma Information [Line Items]
Revenues, net	$ 2,860	$ 4,981	$ 6,912
Net loss allocable to common shareholders	$ (2,996)	$ (13,835)	$ (14,636)
Net loss per share (in dollars per share)	$ (4.94)	$ (1.73)	$ (35.44)
Weighted average number of shares outstanding (in shares)	607	8,018	413

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Finite-Lived Intangible Assets [Line Items]
Balance Beginning			$ 11,903,000
Additions			710,000
Amortization			(3,010,000)
Balance Ending	$ 9,603,000		9,603,000
Patents And Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Balance Beginning, Costs			12,378,000
Balance Beginning, A.A.			(7,622,000)
Additions			0
Amortization	(200,000)		(500,000)
Balance Ending, Costs	12,378,000		12,378,000
Balance Ending, A.A.	(8,120,000)		(8,120,000)
Technology-Based Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Balance Beginning, Costs
Balance Beginning, A.A.
Additions			350,000
Amortization			(26,000)
Balance Ending, Costs	350,000		350,000
Balance Ending, A.A.	(26,000)		(26,000)
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Balance Beginning, Costs
Balance Beginning, A.A.
Additions			360,000
Amortization			(25,000)
Balance Ending, Costs	360,000		360,000
Balance Ending, A.A.	(25,000)		(25,000)
Software Development [Member]
Finite-Lived Intangible Assets [Line Items]
Balance Beginning, Costs			18,647,000
Balance Beginning, A.A.			(11,500,000)
Additions			0
Amortization	(700,000)	$ (800,000)	(2,500,000)	$ (2,200,000)
Balance Ending, Costs	18,647,000		18,647,000
Balance Ending, A.A.	$ (13,961,000)		$ (13,961,000)

INTANGIBLE ASSETS (Details 1)

INTANGIBLE ASSETS (Details 1)	Sep. 30, 2016USD ($)
Finite-Lived Intangible Assets [Line Items]
Balance 2,016	$ 1,047,000
2,017	3,642,000
2,018	1,754,000
2,019	738,000
2,020	738,000
2021 and thereafter	1,684,000
Finite-Lived Intangible Assets, Net, Total	$ 9,603,000

INTANGIBLE ASSETS (Details Text

INTANGIBLE ASSETS (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets			$ 3,010,000
Patents And Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 4,300,000		4,300,000		$ 4,800,000
Amortization of Intangible Assets	200,000		$ 500,000
Patents And Licenses [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			18 years 6 months
Patents And Licenses [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			20 years
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets			$ 25,000
Customer Relationships [Member] | Minimum [Member] | Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			6 years
Customer Relationships [Member] | Maximum [Member] | Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			15 years
Software Development [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	4,700,000		$ 4,700,000		$ 7,200,000
Amortization of Intangible Assets	$ 700,000	$ 800,000	$ 2,500,000	$ 2,200,000

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Textual) - USD ($)	Jul. 16, 2016	Aug. 15, 2016	Jul. 20, 2016	Apr. 15, 2016	Feb. 29, 2016	Sep. 30, 2016	Sep. 30, 2015	Jul. 19, 2016	Jan. 29, 2016	Oct. 06, 2011
Debt Instrument [Line Items]
Debt Instrument, Face Amount										$ 2,000,000
Amortization of Debt Discount (Premium)						$ 50,000	$ 43,000
Interest Expense [Member]
Debt Instrument [Line Items]
Amortization of Debt Discount (Premium)						$ 50,000
Securities Purchase Agreement [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage				5.00%
Debt Instrument, Face Amount				$ 550,000
April 5 Convertible Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage				5.00%
Debt Instrument, Face Amount				$ 5
Debt Conversion, Converted Instrument, Shares Issued (in shares)						458,334
Debt Conversion, Original Debt, Amount						$ 360,000
Proceeds from Issuance of Debt		$ 500,000
Proceeds from Convertible Debt				$ 500,000
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Debt Instrument, Periodic Payment, Interest					$ 48,113
Debt Instrument, Periodic Payment, Principal					$ 1,030,611
Convertible Notes Payable [Member] | Securities Purchase Agreement [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					5.00%
Debt Instrument, Face Amount					$ 500,000				$ 500,000
Proceeds from Issuance of Debt					$ 178,000
Convertible Notes Payable [Member] | April 5 Convertible Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Periodic Payment, Interest			$ 20,625
Debt Instrument, Prepayment Penalty			63,270
Debt Instrument, Periodic Payment, Principal			$ 190,276
Treco International, S.A [Member]
Debt Instrument [Line Items]
Debt Instrument, Maturity Date						Oct. 6, 2018
Debt Instrument, Interest Rate, Stated Percentage						9.00%
Debt Instrument, Convertible, Conversion Price						$ 35
Treco International, S.A [Member] | Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Accrued Interest And Fees						$ 87,000
Paid-in-Kind Interest	$ 90,000
Debt Instrument, Convertible, Conversion Price								$ 96,526

COMMITMENTS AND CONTINGENCIES33

COMMITMENTS AND CONTINGENCIES (Details)	Sep. 30, 2016USD ($)
Other Commitments [Line Items]
Balance 2,016	$ 241,000
2,017	255,000
2,018	87,000
2,019	66,000
Operating Leases, Future Minimum Payments Due, Total	$ 649,000

COMMITMENTS AND CONTINGENCIES34

COMMITMENTS AND CONTINGENCIES (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Other Commitments [Line Items]
Operating Leases, Rent Expense, Net, Total	$ 163,000	$ 119,000	$ 493,000	$ 337,000
Operating Leases, Future Minimum Payments Due, Next Twelve Months	241,000		241,000
Operating Leases, Future Minimum Payments, Due in Two Years	255,000		255,000
Integrated Microwave Technologies LLC [Member]
Other Commitments [Line Items]
Operating Leases, Future Minimum Payments Due, Next Twelve Months	90,000		90,000
Operating Leases, Future Minimum Payments, Due in Two Years	$ 60,000		$ 60,000

PREFERRED STOCK (Details Textua

PREFERRED STOCK (Details Textual) - USD ($)	1 Months Ended	3 Months Ended		7 Months Ended	9 Months Ended
	Feb. 29, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues	296,389
Conversion of Stock, Shares Converted					9,777,461
Stock Issued During Period, Value, New Issues	$ 3,556,660
Payments of Stock Issuance Costs	$ 604,000
Sale of Stock, Price Per Share	$ 12
Conversion of Stock, Description	one share of Series B Preferred Stock (as amended) and 0.5 of a Warrant to purchase one share of its common stock at an exercise price of $2.52 per Warrant.
Conversion Of Stock Series B Preferred Stock Transactions				$ 4,530,000	$ 4,530,000
Other Expenses, Total		$ 924,000	$ 0		981,000	$ 0
Interest Expense		$ 2,000			14,000
5% and 8% Convertible Notes Payable [Member]
Class of Stock [Line Items]
Debt Instrument, Periodic Payment, Principal	$ 1,030,611
Debt Instrument, Periodic Payment, Interest	48,113
Payments of Debt Extinguishment Costs	$ 377,935
5% and 8% Convertible Notes Payable [Member] | Maximum [Member]
Class of Stock [Line Items]
Debt Instrument, Interest Rate, Effective Percentage	8.00%
5% and 8% Convertible Notes Payable [Member] | Minimum [Member]
Class of Stock [Line Items]
Debt Instrument, Interest Rate, Effective Percentage	5.00%
February 2016 Financing [Member]
Class of Stock [Line Items]
Conversion of Stock, Amount Converted				$ 2,772,000
Warrant [Member]
Class of Stock [Line Items]
Derivative Liability	$ 231,000
Common Stock [Member]
Class of Stock [Line Items]
Conversion of Stock, Shares Issued				3,262,930
Conversion Of Stock Series B Preferred Stock Transactions					$ 0
Series B convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Par or Stated Value Per Share		$ 0.00001		$ 0.00001	$ 0.00001
Preferred Stock, Dividend Rate, Percentage					12.50%
Preferred Stock, Redemption Terms					125% of the conversion amount to be redeemed and (ii) the product of (a) the conversion amount divided by the lower of (x) $3.00 or (y) 87.5% of the lowest volume weighted average price of our common stock during the five (5) consecutive trading-day period ending and including the trading day immediately preceding the delivery of the applicable conversion notice multiplied by (b) 125% of the greatest closing sale price of the common stock on any trading day during the period commencing on the date immediately preceding such triggering event and ending on the date the Company makes the entire redemption payment to the holder of Series B Preferred Stock; provided that the conversion price will not be less than the Floor Price, which Floor Price will not be adjusted for stock splits, share combinations and similar transactions. The Floor Price is $0.10 per share.
Dividends And Deemed Dividend				$ 1,808,000
Debt Instrument, Interest Rate, Effective Percentage		8.00%		8.00%	8.00%
Conversion of Stock, Amount Converted					$ 4,530,000	2,598,000
Series C convertible Preferred Stock [Member] | Integrated Microwave Technologies LLC [Member]
Class of Stock [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares					2,500,000
Series D Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Par or Stated Value Per Share		$ 0.00001		$ 0.00001	$ 0.00001		$ 0.00001
Conversion of Preferred Stock, Conversion Price					$ 1.20
Conversion Of Stock Series B Preferred Stock Transactions					$ 0
Conversion of Stock, Amount Converted					$ 1,750,000	0
Series D Preferred Stock [Member] | Integrated Microwave Technologies LLC [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues					3,750,000
Convertible Preferred Stock, Shares Issued upon Conversion		1,458,338		1,458,338	1,458,338
Proceeds from Issuance of Preferred Stock and Preference Stock					$ 2,500,000
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable					$ 2,500,000
Series D Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Par or Stated Value Per Share		$ 1		$ 1	$ 1
Conversion of Stock, Shares Converted					1,750,000
Interest Expense					$ 0	$ 77,000
Series D Convertible Preferred Stock [Member] | Integrated Microwave Technologies LLC [Member]
Class of Stock [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares					2,500,000

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details)	9 Months Ended
	Sep. 30, 2016$ / sharesshares
Class of Warrant or Right [Line Items]
Number of Warrants and Options, Outstanding (in Shares) | shares	751,625
Number of Warrants and Options, Granted (in Shares) | shares	12,624,237
Number of Warrants and Options, Exercised (in Shares) | shares	(1,422,779)
Number of Warrants and Options, Forfeited or Expired (in Shares) | shares	(42,381)
Number of Warrants and Options, Outstanding (in Shares) | shares	11,910,702
Number of Warrants and Options, Exercisable (in Shares) | shares	11,910,702
Weighted Average Exercise Price, Outstanding | $ / shares	$ 50.52
Weighted Average Exercise Price, Granted | $ / shares	0.83
Weighted Average Exercise Price, Exercised | $ / shares	5.25
Weighted Average Exercise Price, Forfeited or Expired | $ / shares	82
Weighted Average Exercise Price, Outstanding | $ / shares	3.15
Weighted Average Exercise Price, Exercisable | $ / shares	$ 3.15

STOCKHOLDERS' EQUITY (Details 1

STOCKHOLDERS' EQUITY (Details 1)	9 Months Ended
	Sep. 30, 2016$ / sharesshares
Class of Warrant or Right [Line Items]
Number of Options, Outstanding (in Shares) | shares	25,266
Number of Options, Granted (in Shares) | shares	0
Number of Options, Exercised (in Shares) | shares	0
Number of Options, Forfeited or Expired (in Shares) | shares	(7,378)
Number of Options, Outstanding (in Shares) | shares	17,888
Number of Options, Exercisable (in Shares) | shares	10,092
Weighted Average Exercise Price Outstanding | $ / shares	$ 958.80
Weighted Average Exercise Price, Granted | $ / shares	0
Weighted Average Exercise Price, Exercised | $ / shares	0
Weighted Average Exercise Price, Forfeited or Expired | $ / shares	2,327.89
Weighted Average Exercise Price, Outstanding | $ / shares	394.30
Weighted Average Exercise Price, Exercisable | $ / shares	$ 664.25

STOCKHOLDERS' EQUITY (Details T

STOCKHOLDERS' EQUITY (Details Textual) - USD ($)	1 Months Ended				3 Months Ended		6 Months Ended	7 Months Ended	9 Months Ended
	Jul. 20, 2016	May 16, 2016	Apr. 29, 2016	Feb. 29, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2016	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Class of Warrant or Right [Line Items]
Common Stock, Par or Stated Value Per Share					$ 0.00001		$ 0.00001	$ 0.00001	$ 0.00001		$ 0.00001
Share-based Compensation, Total					$ 39,000	$ 153,000			$ 159,000	$ 432,000
Stock Issued During Period, Value, Issued for Services									$ 304,000
Common Stock, Shares, Issued					19,283,473		19,283,473	19,283,473	19,283,473		1,685,642
Stock Offering Expenses					$ 526,000	$ 0			$ 684,000	$ 0
April 2016 Convertible Notes [Member]
Class of Warrant or Right [Line Items]
Debt Conversion, Converted Instrument, Shares Issued									458,334
Debt Conversion, Original Debt, Amount									$ 360,000
Debt Instrument, Interest Rate, Effective Percentage					5.00%		5.00%	5.00%	5.00%
Series B convertible Preferred Stock [Member]
Class of Warrant or Right [Line Items]
Debt Conversion, Converted Instrument, Shares Issued									150,790
Debt Conversion, Original Debt, Amount									$ 250,000
Debt Instrument, Interest Rate, Effective Percentage					8.00%		8.00%	8.00%	8.00%
Common Stock [Member]
Class of Warrant or Right [Line Items]
Stock Issued During Period, Shares, Issued for Services									236,498
Stock Issued During Period, Value, Issued for Services									$ 0
Class Of Warrants Or Rights Exercised								496,462
Warrant [Member]
Class of Warrant or Right [Line Items]
Derivative Liability				$ 231,000
July 2016 Financing [Member]
Class of Warrant or Right [Line Items]
Common Stock, Par or Stated Value Per Share	$ 0.00001
Shares Issued, Price Per Share	0.685
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.685
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	1,095,000
Number of Warrants Exercised	1,368,750
Common Stock, Shares, Issued	7,300,000
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right	1.25
Temporary Equity, Stock Issued During Period, Value, New Issues	$ 5,000,000
Payments for Underwriting Expense	$ 701,000
May 2016 Financing [Member]
Class of Warrant or Right [Line Items]
Common Stock, Par or Stated Value Per Share		$ 0.00001
Shares Issued, Price Per Share		0.84
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 1.3788
Proceeds from Issuance or Sale of Equity, Total		$ 980,000
Common Stock, Shares, Issued		1,166,667
Adjustments to Additional Paid in Capital, Warrant Issued		$ 154,000
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs		29,000
Placement Agent Fees And Stock Offering Expenses		187,000
May 2016 Financing [Member] | Warrant [Member]
Class of Warrant or Right [Line Items]
Derivative Liability		$ 826,000
Over-Allotment Option [Member]
Class of Warrant or Right [Line Items]
Number Of Warrants Issued	1,368,750
Various Consultants And Professionals [Member]
Class of Warrant or Right [Line Items]
Stock Issued During Period, Shares, Issued for Services									2,823,091
Stock Issued During Period, Value, Issued for Services									$ 1,960,000
Series A Warrant [Member]
Class of Warrant or Right [Line Items]
Class Of Warrants Or Rights Exercised								496,462
Series A Warrant [Member] | Maximum [Member]
Class of Warrant or Right [Line Items]
Exercise Price Of Warrant			$ 0.84
Series A Warrant [Member] | Minimum [Member]
Class of Warrant or Right [Line Items]
Exercise Price Of Warrant			0.60
August 2015 Warrants [Member]
Class of Warrant or Right [Line Items]
Proceeds from Issuance or Sale of Equity, Total									$ 367,000
August 2015 Warrants [Member] | Series B convertible Preferred Stock [Member]
Class of Warrant or Right [Line Items]
Floor Price Per Share				$ 1.20
August 2015 Warrants [Member] | Warrant [Member]
Class of Warrant or Right [Line Items]
Floor Price Per Share				$ 1.20
February 2016 Warrants [Member]
Class of Warrant or Right [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 0.84
Proceeds from Issuance or Sale of Equity, Total							$ 125,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					148,196		148,196	148,196	148,196
Class Of Warrants Or Rights Exercised							148,196

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details)	9 Months Ended
	Sep. 30, 2016$ / sharesshares
Derivative [Line Items]
Number of shares underlying the warrants | shares	9,777,461
Fair market value of stock	$ 0.288
Expected dividend yield	0.00%
Maximum [Member]
Derivative [Line Items]
Exercise price	$ 240
Volatility	214.00%
Risk-free interest rate	0.85%
Warrant life (years)	4 years 9 months 18 days
Minimum [Member]
Derivative [Line Items]
Exercise price	$ 0.685
Volatility	156.00%
Risk-free interest rate	0.57%
Warrant life (years)	2 years 1 month 6 days

DERIVATIVE LIABILITIES (Detai40

DERIVATIVE LIABILITIES (Details 1) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Derivative [Line Items]
Beginning balance	$ 1,222,000	$ 320,000	$ 1,284,000	$ 270,000
Recognition of conversion feature liability	0	0	0	769,000
Recognition of warrant liabilities on issuance dates	3,766,000	3,368,000	4,823,000	3,783,000
Reclassification to stockholders’ equity upon exercise	0	(1,196,000)	(2,379,000)	(1,866,000)
Change in fair value of derivative liabilities	(2,565,000)	(1,103,000)	(1,305,000)	(1,567,000)
Ending balance	$ 2,423,000	$ 1,389,000	$ 2,423,000	$ 1,389,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Textual) - USD ($)	Mar. 15, 2016	Mar. 03, 2016	Feb. 29, 2016	Apr. 29, 2014	Sep. 30, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Jul. 25, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party					$ 75,000		$ 225,000
Repayments of Related Party Debt						$ 300,000	0
Due to Related Parties, Current					27,000	27,000		$ 27,000		$ 324,000
Stock Issued During Period, Shares, New Issues			296,389
Stock Issued During Period, Value, Issued for Services						304,000
Interest Expense					2,000	14,000
Stock Issued During Period, Value, New Issues			$ 3,556,660
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Due to Related Parties, Current									$ 300,000
Interest [Member] | Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Due to Related Parties, Current									$ 70,484
General and Administrative Expense [Member]
Related Party Transaction [Line Items]
Distribution Fees								436,000
MB Technology Holdings LLC [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party				$ 25,000		75,000	$ 225,000
Repayments of Related Party Debt						355,000
Due to Related Parties					150,000	$ 150,000		150,000
Deferred Compensation Arrangement with Individual, Cash Awards Granted, Percentage						3.00%
Due to Related Parties, Current					$ 27,000	$ 27,000		$ 27,000		$ 24,000
Stock Issued During Period, Shares, New Issues					166,330	255,963
Stock Issued During Period, Value, Issued for Services	$ 150,000	$ 300,000
Stock Issued During Period, Value, New Issues					$ 60,000	$ 304,000
Integrated Microwave Technologies [Member]
Related Party Transaction [Line Items]
Stock Issued During Period, Value, Issued for Services	$ 150,000

CONCENTRATIONS (Details Textual

CONCENTRATIONS (Details Textual) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Concentration Risk [Line Items]
Sales Revenue, Goods, Net			$ 457,000
Two Vendors [Member]
Concentration Risk [Line Items]
Percentage Of Inventory Purchases	40.00%			52.00%
Three Vendors [Member]
Concentration Risk [Line Items]
Percentage Of Inventory Purchases		81.00%	44.00%
Customer One [Member]
Concentration Risk [Line Items]
Sales Revenue, Goods, Net	$ 272,000
Customer One [Member] | Sales Revenue, Net [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	14.00%	59.00%		40.00%	43.00%
Concentration Risk, Net Assets Amount, Geographic Area					$ 272,000
Customer One [Member] | Accounts Receivable [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage			16.00%
Concentration Risk, Net Assets Amount, Geographic Area	$ 272,000		$ 272,000
Customers Two [Member]
Concentration Risk [Line Items]
Sales Revenue, Goods, Net	$ 261,000		$ 216,000
Customers Two [Member] | Sales Revenue, Net [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	14.00%	13.00%		19.00%	36.00%
Concentration Risk, Net Assets Amount, Geographic Area					$ 231,000
Customers Two [Member] | Accounts Receivable [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage			14.00%
Concentration Risk, Net Assets Amount, Geographic Area	$ 232,000		$ 232,000
Customers Three [Member]
Concentration Risk [Line Items]
Sales Revenue, Goods, Net			$ 137,000
Customers Three [Member] | Sales Revenue, Net [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage				12.00%	21.00%
Concentration Risk, Net Assets Amount, Geographic Area					$ 138,000
Customers Three [Member] | Accounts Receivable [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage			11.00%
Concentration Risk, Net Assets Amount, Geographic Area	$ 189,000		$ 189,000
Customer Concentration Risk [Member] | Sales Revenue, Net [Member] | Minimum [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage			10.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Minimum [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage			42.00%

SUBSEQUENT EVENTS (Details Text

SUBSEQUENT EVENTS (Details Textual) - USD ($)	1 Months Ended		7 Months Ended	9 Months Ended
	Nov. 14, 2016	Feb. 29, 2016	Sep. 30, 2016	Sep. 30, 2016
Subsequent Event [Line Items]
Conversion of Stock, Shares Converted				9,777,461
Stock Issued During Period, Shares, New Issues		296,389
Stock Issued During Period, Value, New Issues		$ 3,556,660
Common Stock [Member]
Subsequent Event [Line Items]
Conversion of Stock, Shares Issued			3,262,930
Subsequent Event [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, New Issues	1,420,823
Stock Issued During Period, Value, New Issues	$ 501,000
Subsequent Event [Member] | Series D Preferred Stock [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, New Issues	2,000,000
Conversion of Stock, Shares Issued	5,750,000
Subsequent Event [Member] | Series D Preferred Stock [Member] | Asset Purchase Modification Agreement [Member]
Subsequent Event [Line Items]
Conversion of Stock, Shares Converted	2,000,000
Subsequent Event [Member] | Common Stock [Member] | Asset Purchase Modification Agreement [Member]
Subsequent Event [Line Items]
Conversion of Stock, Shares Issued	1,666,672