Vislink (VISL) 10-K 2 Apr 18 2017 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Apr. 02, 2018	Jun. 30, 2017
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Entity Registrant Name	xG TECHNOLOGY, INC.
Entity Central Index Key	1,565,228
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 18.3
Trading Symbol	XGTI
Entity Common Stock, Shares Outstanding		14,959,782

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current assets
Cash	$ 2,799	$ 9,054
Accounts receivable, net	8,337	1,369
Inventories, net	14,753	2,722
Prepaid expenses and other current assets	626	111
Total current assets	26,515	13,256
Property and equipment, net	3,237	771
Intangible assets, net	6,894	5,872
Total assets	36,646	19,899
Current liabilities
Accounts payable	10,918	1,606
Accrued expenses	3,150	2,082
Convertible notes payable	2,000	0
Due to related parties	998	96
Customer deposits and deferred revenue	634	186
Obligation under capital lease	18	58
Derivative liabilities	1,271	1,183
Total current liabilities	18,989	5,211
Obligation under capital lease, net of current portion	30	49
Convertible notes payable	0	2,000
Total liabilities	19,019	7,260
Commitments and contingencies
Stockholders’ equity
Preferred stock - $0.00001 par value per share:10,000,000 shares authorized at December 31, 2017 and 2016; 0 shares issued and outstanding as of December 31, 2017 and 2016	0	0
Common stock, - $0.00001 par value per share, 100,000,000 shares authorized, 14,897,392 and 7,606,518 shares issued, and 14,897,390 and 7,606,516 outstanding, as of December 31, 2017 and 2016, respectively	0	0
Additional paid in capital	237,140	221,960
Accumulated other comprehensive income	354	0
Treasury stock, at cost - 2 shares as of December 31, 2017 and 2016, respectively	(22)	(22)
Accumulated deficit	(219,845)	(209,299)
Total Stockholders’ equity	17,627	12,639
Total liabilities and stockholders’ equity	$ 36,646	$ 19,899

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Preferred stock, par value (in dollars per share)	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
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	14,897,392	7,606,518
Common Stock, Shares, Outstanding	14,897,390	7,606,516
Treasury stock, shares	2	2

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Revenue, net	$ 47,824	$ 6,574
Cost of Revenue and operating expenses
Cost of components and personnel	28,220	3,133
Inventory valuation adjustments	1,781	2,417
General and administrative expenses	27,015	9,534
Research and development	9,799	6,106
Impairment charge	0	2,683
Amortization and depreciation	4,398	5,561
Total cost of revenue and operating expenses	(71,213)	(29,434)
Loss from operations	(23,389)	(22,860)
Other income (expenses)
Changes in fair value of derivative liabilities	(88)	2,545
Offering expenses	0	(684)
Gain on bargain purchase	10,911	2,749
Gain on debt and payable extinguishment	2,900	0
Other expense	(251)	(1,727)
Interest expense	(629)	(925)
Total other income	12,843	1,958
Net loss	(10,546)	(20,902)
Dividends and deemed dividends	0	(1,808)
Net loss attributable to common shareholders	$ (10,546)	$ (22,710)
Basic and diluted loss per share	$ (0.87)	$ (36.87)
Weighted average number of shares outstanding:
Basic and Diluted	12,138	616
Comprehensive loss:
Net loss	$ (10,546)	$ (22,710)
Unrealized gain on currency translation adjustment	354	0
Comprehensive loss	$ (10,192)	$ (22,710)

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Series D Preferred Stock [Member]	Series D Preferred Stock Issuable [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income [Member]	Accumulated Deficit [Member]
Balance at Dec. 31, 2015	$ 10,291	$ 0	$ 0	$ 0	$ 198,710	$ (22)		$ (188,397)
Balance (in shares) at Dec. 31, 2015		0		168,565
Net loss	(20,902)	$ 0	0	$ 0	0	0		(20,902)
Unrealized gain on currency translation adjustment	0
Issuance of common stock in connection with: Underwritten offerings, net of offering costs	13,926	$ 0	0	$ 0	13,926	0		0
Issuance of common stock in connection with: Underwritten offerings, net of offering costs (in shares)		0		5,846,667
Issuance of common stock in connection with: Exercise of common stock warrants	492	$ 0	0	$ 0	492	0		0
Issuance of common stock in connection with: Exercise of common stock warrants (in shares)		0		64,466
Issuance of common stock in connection with: Compensation awards granted	2,935	$ 0	0	$ 0	2,935	0		0
Issuance of common stock in connection with: Compensation awards granted (in shares)		0		601,089
Issuance of common stock in connection with: Conversion of convertible promissory notes	610	$ 0	0	$ 0	610	0		0
Issuance of common stock in connection with: Conversion of convertible promissory notes (in shares)		0		60,913
Issuance of common stock in connection with: Conversion of amounts due to related parties	364	$ 0	0	$ 0	364	0		0
Issuance of common stock in connection with: Conversion of amounts due to related parties (in shares)		0		49,712
Issuance of common stock in connection with: Conversion of Series B Preferred stock	4,530	$ 0	0	$ 0	4,530	0		0
Issuance of common stock in connection with: Conversion of Series B Preferred stock (in shares)		0		326,294
Issuance of common stock in connection with: Satisfaction of interest on convertible promissory notes	90	$ 0	0	$ 0	90	0		0
Issuance of common stock in connection with: Satisfaction of interest on convertible promissory notes (in shares)		0		9,653
Stock-based compensation	369	$ 0	0	$ 0	369	0		0
Creation of Series D Preferred stock issuable under the IMT modification agreement	2,500	0	2,500	0	0	0		0
Transfer of Series D Preferred stock from issuable to shares actually issued to IMT	0	$ 0	(2,500)	$ 0	2,500	0		0
Transfer of Series D Preferred stock from issuable to shares actually issued to IMT (in shares)		2,500,000		0
Issuance of common stock in connection with the conversion of the original tranche of Series D Preferred stock	0	$ 0	0	$ 0	0	0		0
Issuance of common stock in connection with the conversion of the original tranche of Series D Preferred stock (in shares)		(2,500,000)		208,330
Issuance of second tranche of Series D Preferred stock	3,250	$ 0	0	$ 0	3,250	0		0
Issuance of second tranche of Series D Preferred stock (in shares)		3,250,000		0
Issuance of common stock in connection with the conversion of the second tranche of Series D Preferred stock	(2,479)	$ 0	0	$ 0	(2,479)	0		0
Issuance of common stock in connection with the conversion of the second tranche of Series D Preferred stock (in shares)		(3,250,000)		270,829
Offering costs associated with derivative liabilities issued in the May and July offerings	684	$ 0	0	$ 0	684	0		0
Derivative liability associated with common stock warrants issued in connection with various underwriting offerings	(4,592)	0	0	0	(4,592)	0		0
Reclassification of derivative liabilities in connection with the exercise of common stock warrants	2,379	0	0	0	2,379	0		0
Preferred stock dividends and deemed dividends	(1,808)	0	0	0	(1,808)	0		0
Balance at Dec. 31, 2016	12,639	$ 0	$ 0	$ 0	221,960	(22)	$ 0	(209,299)
Balance (in shares) at Dec. 31, 2016		0		7,606,518
Net loss	(10,546)	$ 0		$ 0	0	0	0	(10,546)
Unrealized gain on currency translation adjustment	354	0		0	0	0	354	0
Issuance of common stock in connection with: Underwritten offerings, net of offering costs	5,800	$ 0		$ 0	5,800	0	0	0
Issuance of common stock in connection with: Underwritten offerings, net of offering costs (in shares)		0		3,310,978
Issuance of common stock in connection with: Exercise of common stock warrants	2,124	$ 0		$ 0	2,124	0	0	0
Issuance of common stock in connection with: Exercise of common stock warrants (in shares)		0		1,062,113
Issuance of common stock in connection with: Payments made in stock (payroll and consultants)	3,042	$ 0		$ 0	3,042	0	0	0
Issuance of common stock in connection with: Payments made in stock (payroll and consultants) (in shares)		0		1,772,152
Issuance of common stock in connection with: Compensation awards previously accrued	295	$ 0		$ 0	295	0	0	0
Issuance of common stock in connection with: Compensation awards previously accrued (in shares)		0		104,218
Issuance of common stock in connection with: Commitment agreement with Lincoln Park	302	$ 0		$ 0	302	0	0	0
Issuance of common stock in connection with: Commitment agreement with Lincoln Park (in shares)		0		192,431
Issuance of common stock in connection with: Conversion of amounts due to related parties	490	$ 0		$ 0	490	0	0	0
Issuance of common stock in connection with: Conversion of amounts due to related parties (in shares)		0		294,573
Issuance of common stock in connection with: Satisfaction of interest on convertible promissory notes	270	$ 0		$ 0	270	0	0	0
Issuance of common stock in connection with: Satisfaction of interest on convertible promissory notes (in shares)		0		137,742
Stock-based compensation	2,209	$ 0		$ 0	2,209	0	0	0
Issuance of second tranche of Series D Preferred stock	0	$ 5,000		$ 0	0	0	0	0
Issuance of second tranche of Series D Preferred stock (in shares)		5,000,000		0
Issuance of common stock in connection with the conversion of the second tranche of Series D Preferred stock	648	$ (5,000)		$ 0	648	0	0	0
Issuance of common stock in connection with the conversion of the second tranche of Series D Preferred stock (in shares)		(5,000,000)		416,667
Balance at Dec. 31, 2017	$ 17,627	$ 0		$ 0	$ 237,140	$ (22)	$ 354	$ (219,845)
Balance (in shares) at Dec. 31, 2017		0		14,897,392

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Cash flows used in operating activities
Net loss	$ (10,546)	$ (20,902)
Adjustments to reconcile net loss to net cash used in operating activities
Gain on bargain purchase	(10,911)	(2,749)
Gain on debt and payables extinguishment	(2,900)	0
Stock-based compensation	2,209	369
Payments made in stock (payroll and consultants)	3,042	2,935
Provision for bad debt	335	631
Inventory valuation adjustments	1,781	2,417
Depreciation and amortization	4,398	5,561
Impairment charge	0	2,683
Change in fair value of derivative liabilities	88	(2,545)
Guaranteed interest and debt issuance costs	434	0
Line of credit commitment fee	302	0
Amortization of debt discount	0	50
Offering expenses	0	684
Accrual of potential shortfall	0	1,669
Changes in assets and liabilities
Accounts receivable	(1,073)	(683)
Inventories	2,015	1,045
Prepaid expenses and other current assets	463	(41)
Accounts payable	2,996	139
Accrued expenses and interest expense	1,044	340
Deferred revenue and customer deposits	446	(115)
Due to related parties	1,392	436
Net cash used in operating activities	(4,485)	(8,076)
Cash flows used in investing activities
Cash acquired with the acquisition of IMT	0	(23)
Cash disbursed for property and equipment	(374)	(12)
Cash used in Vislink acquisition	(6,500)	0
Net cash used in investing activities	(6,874)	(35)
Cash flows provided by financing activities
Principal repayments made on capital lease obligations	(59)	(53)
Proceeds from multiple issuances of convertible preferred stock, common stock and warrants	6,700	19,539
Costs incurred in connection with multiple financings	(900)	(2,660)
Proceeds received from issuance of convertible notes payable	0	1,000
Repayments of advances to related parties	0	(300)
Principle repayments of Vislink notes	(2,000)	0
Principle repayments of convertible notes payable	0	(1,221)
Principle repayments of notes payable	(824)	0
Proceeds received from the exercise of warrants	2,124	492
Net cash provided by financing activities	5,041	16,797
Effect of exchange rate changes on cash	63	0
Net (decrease) increase in cash	(6,255)	8,686
Cash, beginning of year	9,054	368
Cash, end of year	2,799	9,054
Cash paid for interest	242	626
Cash paid for taxes	0	0
Supplemental cash flow disclosures of non-cash investing and financing activities
Conversion of amounts due to related parties	490	364
Compensation awards previously accrued	295	0
Conversion of amounts due under convertible notes payable	0	610
Stock issued as payment of interest on convertible notes	180	90
Settlement of notes payable to sellers of Vislink with assumption of liabilities and debt extinguishment	7,500	0
Reclassification of derivative liabilities to stockholders’ equity upon the exercise of warrants	0	2,379
Dividends and deemed dividend on Series B Preferred Stock conversion	0	1,808
Purchase Consideration
Amount of consideration:	16,000	3,000
Assets acquired and liabilities assumed at fair value
Cash	0	477
Accounts receivable	7,129	676
Inventories	15,232	3,329
Property and equipment	3,868	1,470
Other current assets	944	55
Accounts payable and deferred revenue	(2,294)	(423)
Customer deposits	(1,137)	0
Deferred rent	0	(167)
Accrued expenses	(451)	(378)
Net tangible assets acquired	23,291	5,039
Identifiable intangible assets
Total Identifiable Intangible Assets	3,620	710
Total net assets acquired	26,911	5,749
Consideration	16,000	3,000
Gain on bargain purchase	10,911	2,749
Customer Relationships [Member]
Identifiable intangible assets
Total Identifiable Intangible Assets	2,520	360
Trademarks and Trade Names [Member]
Identifiable intangible assets
Total Identifiable Intangible Assets	1,100	350
Series B Preferred Stock [Member]
Supplemental cash flow disclosures of non-cash investing and financing activities
Conversion of Stock, Amount Converted	0	4,530
Series D Preferred Stock [Member]
Cash flows used in operating activities
Net loss	0	0
Supplemental cash flow disclosures of non-cash investing and financing activities
Conversion of amounts due to related parties	0	0
Conversion of Stock, Amount Converted	$ 648	$ 3,271

NATURE OF OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Nature of Operations [Text Block]	Description of Business The overarching strategy of xG Technology, Inc. (“xG”, the “Company”) is to design, develop and deliver advanced wireless communications solutions that provide customers in its target markets with enhanced levels of reliability, mobility, performance and efficiency in their business operations and missions. xG’s business lines include the brands of Integrated Microwave Technologies LLC (“IMT”), Vislink Communication Systems (“Vislink” or “VCS”), and xMax. There is considerable brand interaction, owing to complementary market focus, compatible product and technology development roadmaps, and solution integration opportunities. In addition to these brands, xG has a dedicated Federal Sector Group focused on providing next-generation spectrum sharing solutions to national defense, scientific research and other federal organizations. IMT: On January 29, 2016, xG completed the acquisition of the net assets that constituted the business of IMT, pursuant to an asset purchase agreement by and between xG and Skyview Capital, LLC. The IMT business develops, manufactures and sells microwave communications equipment utilizing COFDM (Coded Orthogonal Frequency Division Multiplexing) technology. COFDM is a transmission technique that combines encoding technology with OFDM (Orthogonal Frequency Division Multiplexing) modulation to provide the low latency and high image clarity required for real-time live broadcasting video transmissions. IMT has extensive experience in ultra-compact COFDM wireless technology, and this has allowed IMT to develop integrated solutions that deliver reliable video footage captured from both aerial and ground-based sources to fixed and mobile receiver locations. Vislink: On February 2, 2017, the Company completed the acquisition of certain assets and liabilities related to the hardware segment of Vislink International Limited, an England and Wales registered limited company (the ‘‘UK Seller’’), and Vislink Inc., a Delaware corporation (the ‘‘US Seller’’, and together with the UK Seller, the ‘‘Sellers’’), pursuant to a Business Purchase Agreement, dated December 16, 2016, as amended on January 13, 2017, by and among the Company, the Sellers and Vislink PLC, an England and Wales registered limited company, as guarantor. The Company refers to the hardware segment acquired as Vislink Communications Systems (“Vislink” or ‘‘VCS’’). VCS specializes in the wireless capture, delivery and management of secure, high-quality, live video from the field to the point of usage. VCS designs and manufactures products encompassing microwave radio components, satellite communication, cellular and wireless camera systems, and associated amplifier items. VCS serves two core markets: broadcast and media and law enforcement, public safety and surveillance. In the broadcast and media market, VCS provides broadcast communication links for the collection of live news and sports and entertainment events. VCS’ customers in the broadcast and media market include national broadcasters, multi-channel broadcasters, network owners and station groups, sports and live broadcasters and hosted service providers. In the law enforcement, public safety and surveillance market, VCS provides secure video communications and mission-critical solutions for law enforcement, defense and homeland security applications. VCS’ customers in the law enforcement, public safety and surveillance market include metropolitan, regional and national law enforcement agencies as well as domestic and international defense agencies and organizations. Reverse Stock Splits On June 10, 2016, the Company’s Board of Directors 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. On December 7, 2016, the Company’s Board of Directors 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-10. On December 15, 2016, the Company effected the 1-for-10 reverse stock split. Upon effectiveness of the reverse stock split, every 10 shares of outstanding common stock decreased to one share of common stock. Throughout this annual report the aforementioned reverse splits have been retroactively applied to all periods presented.

LIQUIDITY AND FINANCIAL CONDITI

LIQUIDITY AND FINANCIAL CONDITION	12 Months Ended
	Dec. 31, 2017
Liquidity And Financial Condition [Abstract]
Liquidity And Financial Condition [Text Block]	Under Accounting Standards Update, or ASU, 2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40) (“ASC 205-40”), the Company has the responsibility to evaluate whether conditions and/or events raise substantial doubt about its ability to meet its future financial obligations as they become due within one year after the date that the financial statements are issued. As required by ASC 205-40, this evaluation shall initially not take into consideration the potential mitigating effects of plans that have not been fully implemented as of the date the financial statements are issued. Management has assessed the Company’s ability to continue as a going concern in accordance with the requirement of ASC 205-40. As reflected in the consolidated financial statements, the Company had an accumulated deficit at December 31, 2017 of $219.8 million and a loss from operations of approximately $ 10.5 7.5 The Company’s consolidated financial statements are prepared assuming the Company can continue as a going concern, which contemplates continuity of operations through realization of assets, and the settling of liabilities in the normal course of business. Prior to 2017, the Company had disclosed management’s conclusion that substantial doubt existed as it related to the Company’s ability to continue as a going concern. With the acquisition of Vislink, substantial doubt has been remediated by a significant increase in revenues which improved the net cash used from operations for the year ended December 31, 2017. The Company believes it will have sufficient cash flow to fund operations for at least the next twelve months from the date of this Report. 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 close on some of its revenue producing opportunities in the near term, the carrying value of its assets may be materially impacted.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	3 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The consolidated financial statements which have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) include the accounts of xG and its wholly-owned subsidiaries, IMT and Vislink, since the date the acquisitions of IMT and Vislink were completed. All intercompany transactions and balances have been eliminated in the consolidation. Segment Reporting Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the operating decision makers, or decision-making group, in making decisions on how to allocate resources and assess performance. The Company’s decision-making group is the senior executive management team. The Company and the decision-making group view the Company’s operations and manage its business as one operating segment. All long-lived assets of the Company reside in the U.S. and U.K. Management makes estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent liabilities at the date of the consolidated 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 and Vislink. The Company considers all highly liquid investments with an original maturity of three months or less at the time of purchase to be cash equivalents. The Company did not have any cash equivalents on hand as of December 31, 2017 and 2016. The Company does not have any off-balance-sheet concentrations of credit risk. Credit risk is the risk that counterparty will default on its contractual obligations resulting in financial loss to the Company. The Company’s credit risk is primarily attributable to its cash and accounts receivables. The Company’s policy is to maintain its cash with high credit quality financial institutions to limit its risk of loss exposure. During the year ended December 31, 2017, the Company had cash balances in excess of the federally insured limits of $ 250,000 During the year ended December 31, 2017, the Company recorded sales to one customer of $ 5,535,000 12 10 702,000 11 10 At December 31, 2017, approximately 33 1,634,000 20 1,073,000 13 53 499,000 36 227,000 17 The Company extends credit to its customers in the normal course of business. Further, the Company regularly reviews outstanding receivables and provides for estimated losses through an allowance for doubtful accounts. In evaluating the level of established loss reserves, the Company makes judgements regarding its customer’s ability to make required payments, prevailing economic conditions, past experience and other factors. As the financial condition of these factors change, circumstances develop or additional information becomes available, adjustments to the allowance for doubtful accounts may be required. The Company maintains reserves for credit losses and losses have been within its expectations. Inventories, consisting principally of raw materials , work-in-process Property and equipment are presented at cost at the date of acquisition less depreciation. Depreciation is computed using the straight-line method over estimated useful asset lives. The costs of the day-to-day servicing of property and equipment, and repairs and maintenance are recognized in expenses as incurred. Software: The Company capitalizes certain computer software and software development costs incurred in connection with developing or obtaining computer software for internal use or sale to others when both the preliminary project stage is completed, and it is probable that the software will be used as intended with a product. Capitalized software costs include only (i) external direct costs of materials and services utilized in developing or obtaining computer software, (ii) compensation and related benefits for employees who are directly associated with the product. Capitalized software costs are included in intangible assets on the Company’s approximates 5 923,000 3,326,000 Patents: Patents and licenses, measured initially at purchase cost, are included in intangible assets on the Company’s 18.5 20 664,000 Other intangible assets: The Company’s remaining intangible assets include the trade names, technology and customer lists acquired in its acquisition of IMT and Vislink. The value of these acquired assets was determined by a third-party appraisal completed for these business combinations. the Company believes The Company includes these costs in intangible assets on the balance sheet and are amortized over their useful lives of 3 15 1,011,000 68,000 3,620,000 710,000 Although the Company tests its product in accordance with its quality programs and processes, its warranty obligation is affected by product failure rates and service delivery costs incurred in correcting a product failure. Should actual product failure rates or service costs differ from the Company’s estimates, which are based on limited historical data, where applicable, revisions to the estimated warranty liability would be required. The warranty reserve for the years 507,000 182,000 167,000 52,000 Warranty Reserve January 1, 2016 $ 9,000 Warranty reserve acquired in IMT acquisition 167,000 Warranty reserve expense 52,000 Warranty claims settled and true-up of accrual (46,000) December 31, 2016 $ 182,000 Warranty reserve acquired in Vislink acquisition — Warranty reserve expense 550,000 Warranty claims settled and true-up of accrual (225,000) December 31, 2017 $ 507,000 Shipping and handling charges are invoiced to the customer and the Company nets these charges against the respective costs within general and administrative expenses. For the years ended December 31, 2017 and 2016, the amount of shipping and handling costs incurred were $ 886,000 22,000 The Company evaluates and bifurcates conversion features from the instruments containing such features and accounts for them as free standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the underlying instrument, (b) the hybrid instrument that contains both the embedded derivative instrument and the underlying instrument is not re-measured at fair value under otherwise applicable U.S. GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company classifies common stock purchase warrants and other free standing financial instruments as equity if the contracts (i) require physical settlement or net-share settlement in common stock or (ii) give the Company a choice of net-cash settlement or settlement in common stock (physical settlement or net-share settlement). The Company classifies the following contracts as either an asset or a liability: contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the control of the Company), (ii) give the counterparty a choice of net-cash settlement or settlement in common stock (physical settlement or net-share settlement) or (iii) contain reset provisions. The Company assesses classification of its freestanding derivatives at each reporting date to determine whether a change in classification between assets and liabilities is required. Shares of common stock repurchased are recorded at cost as treasury stock. When shares are reissued, the cost method is used. In accordance with U.S. GAAP, the excess of the acquisition cost over the reissuance price of the treasury stock, if any, is recorded to additional paid-in capital, limited to the amount previously credited to additional paid-in capital, if any. Any excess is charged to accumulated deficit. 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. Research and development costs are charged to expense as incurred in performing research, design and development activities. These expenses consist primarily of salary and benefit expenses, including stock-based compensation and payroll taxes for employees and costs for contractors engaged in research, design and development activities, as well as costs for prototypes, facilities and travel. The Company accounts for stock compensation with persons classified as employees for accounting purposes in accordance with ASC 718 "Compensation – Stock Compensation", which recognizes awards at fair value on the date of grant and recognition of compensation over the service period for awards expected to vest. The fair value of stock options is determined using the Black-Scholes Option Pricing Model. The fair value of common stock issued for services is determined based on the Company's stock price on the date of issuance. The Company accounts for stock compensation arrangements with persons classified as non-employees for accounting purposes in accordance with ASC 505-50 "Stock-Based Transactions with Nonemployees", which requires that such equity instruments are recorded at their fair value on the measurement date. The measurement of share-based compensation is subject to periodic adjustment as the underlying instruments vest. The fair value of stock options is estimated using the Black-Scholes Option Pricing Model and the compensation charges are amortized over the vesting period. Management reviews long-lived assets and other intangible assets for potential impairment whenever significant events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. An impairment exists when the estimated undiscounted cash flows expected to result from the use of an asset and its eventual disposition are less than its carrying amount. If an impairment exists, the resulting write-down would be the difference between the fair market value of the long-lived asset and the related net book value. No material impairments related to long-lived assets or amortized intangible assets were recorded during the year ended December 31, 2017 and an impairment charge of $ 2.7 The Company accounts for income taxes using the assets and liability method. Accordingly, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in the tax rate is recognized in income or expense in the period that the change is effective. The Company files income tax returns in the U.S. federal jurisdiction and will be filing in various state and foreign jurisdictions. The Company recognizes the impact of an uncertain tax position in its financial statements if, in management’s judgment, the position is more-likely-than-not sustainable upon audit based upon the position’s technical merits. This involves the identification of potential uncertain tax positions, the evaluation of applicable tax laws and an assessment of whether a liability for uncertain tax positions is necessary. The Company’s policy is to classify assessments, if any, for tax-related interest expense and penalties as general and administrative expenses. A valuation allowance is established when it is more likely than not that all or a portion of a deferred tax asset will not be realized. Advertising costs are charged to operations as incurred. Advertising costs amounted to $ 542,000 188,000 The Company accounts for sales taxes and value added taxes imposed on its goods and services on a net basis. Loss Per Share Basic loss per share of common stock amounts are based on the weighted average number of shares of common stock outstanding. Diluted loss per share amounts are based on the weighted average number of shares of common stock outstanding, plus the incremental shares that would have been outstanding upon the assumed exercise of all potentially dilutive stock options, warrants, convertible preferred stock, and convertible debt. All such potentially dilutive instruments were anti-dilutive as of December 31, 2017 and 2016. At December 31, 2017 and 2016, approximately 15.2 7.6 U.S. GAAP requires disclosing the fair value of financial instruments to the extent practicable for financial instruments which are recognized or unrecognized in the consolidated 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 accrued expenses, the fair value was 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. U.S. 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 (unadjusted) in active markets that are accessible at the measurement date for assets or liabilities. The fair value hierarchy gives the highest priority to Level 1 inputs. 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. The following table presents the Company’s liabilities that are measured at fair value on a recurring basis at December 31, 2017, consistent with the fair value hierarchy provisions: Quoted Prices Significant Other Significant Total Liabilities: Derivative liability $ — $ — $ 1,271,000 $ 1,271,000 Total $ — $ — $ 1,271,000 $ 1,271,000 The following table presents the Company’s assets and liabilities that are measured at fair value on a recurring basis and non-recurring at December 31, 2016, consistent with the fair value hierarchy provisions: Quoted Prices Significant Other Significant Total Assets (non-recurring): Capitalized software development costs $ — $ — $ 1,359,000 $ 1,359,000 Total $ — $ — $ 1,359,000 $ 1,359,000 Liabilities: Derivative liability $ — $ — $ 1,183,000 $ 1,183,000 Total $ — $ — $ 1,183,000 $ 1,183,000 See Note 13 for additional disclosure regarding the Company’s warrants liabilities accounted for at fair value. The Company’s intangible assets are tested for impairment annually or if an event occurs or circumstances change that would indicate it is more likely than not that the carrying amount may be impaired. Additionally, the Company continually evaluates whether events or changes in circumstances might indicate that the remaining estimated useful life of long-lived assets may warrant revision, or that the remaining balance may not be recoverable. The factors used to determine fair value are subject to management’s judgement and expertise and include, but are not limited to, the present value of future cash flows, net of estimated operating costs, internal forecasts, anticipated capital expenditures and discount rates commensurate with the risk and current market conditions associated with realizing the expected cash flows projected. These assumptions represent Level 3 inputs. The functional currency of our foreign subsidiary is typically the applicable local currency which is British Pounds. The translation from the respective foreign currency to United States Dollars (U.S. Dollar) is performed for balance sheet accounts using current exchange rates in effect at the balance sheet date and for income statement accounts using an average exchange rate during the period. Gains or losses resulting from such translation are included as a separate component of accumulated other comprehensive income. Gains or losses resulting from foreign currency transactions are included in foreign currency income or loss except for the effect of exchange rates on long-term inter-company transactions considered to be a long-term investment, which are accumulated and credited or charged to other comprehensive income. Transaction gains and losses are recognized in our results of operations based on the difference between the foreign exchange rates on the transaction date and on the reporting date. The Company recognized a net foreign exchange loss of $ 284,000 0 354,000 0 The exchange rate adopted for the foreign exchange transactions are the rates of exchange as quoted on an OANDA, a Canadian-based foreign exchange company providing currency conversion, online retail foreign exchange trading, online foreign currency transfers, and forex information, internet website. Translation of amounts from British Pounds into United States dollars was made at the following exchange rates for the respective periods: · As of December 31, 2017 – British Pounds $ 1.3491240 · Average rate for the 11 months ending December 31, 2017 – British Pounds $ 1.2936987 Management has evaluated subsequent events or transactions occurring through the date the consolidated financial statements were issued and determined that no events or transactions are required to be disclosed herein, except as disclosed. In April 2012, the Jumpstart Our Business Startups Act, or JOBS Act was enacted in the United States. Section 107 of the JOBS Act provides that an “emerging growth company,” or EGC, can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. Thus, an emerging growth company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. In addition, pursuant to guidance issued by the SEC on December 1, 2017 in Section 10230.1(f) of the Division of Corporation Finance Financial Reporting Manual regarding the adoption of new accounting standards for emerging growth companies, “if an EGC loses its status after it would have had to adopt a standard absent the extended transition, the issuer should adopt the standard in its next filing after losing status.” We have irrevocably elected to use this extended transition period and, as a result, we will adopt new or revised accounting standards on the relevant dates on which adoption of such standards is required for private companies and emerging growth companies. Adopted Share-based Compensation In March 2016, FASB issued accounting standards update ASU-2016-09, “Compensation –Stock Compensation (Topic 718) – Improvements to Employee Share-Based Payment Accounting, which is intended to simplify accounting for equity share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, accounting for forfeitures, and classification on the statement of cash flows. Certain aspects of this standard require retrospective or prospective adoption. The adoption of this standard in 2017 did not have a material impact on the Company’s consolidated financial statements. Deferred Taxes In November 2015, the FASB issued ASU No. 2015-17 , Balance Sheet Classification of Deferred Taxes Inventory In July 2015, the FASB issued Accounting Standards Update No. 2015-11, “Simplifying the Measurement of Inventory” (“ASU 2015-11”). ASU 2015-11 requires an entity to measure inventory at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The adoption of this standard in 2017 did not have a material impact on the Company’s consolidated financial statements. Not Yet Adopted Revenue Recognition In May 2014, the FASB issued ASU No. 2014-09 , Revenue from Contracts with Customers (Topic 606) In March 2016, the FASB issued ASU No. 2016-08 , Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations In April 2016, the FASB issued Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing, In May 2016, the FASB issued ASU 2016-12: Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients In December 2016, the FASB issued ASU 2016-20: Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers The Company plans to adopt these new standards in the first quarter of 2019. The Company is still evaluating the impact and thus has not yet determined the effect of these standards on its consolidated financial statements. Leases In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which supersedes FASB ASC Topic 840, Leases (Topic 840), and provides principles for the recognition, measurement, presentation and disclosure of leases for both lessees and lessors. In September 2017, the FASB issued ASU 2017-13, Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842), which provides additional implementation guidance on the previously issued ASU 2016-02 Leases (Topic 842). ASU 2016-02 requires lessees to apply a dual approach, classifying leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the lessee. This classification will determine whether lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease, respectively. A lessee is also required to record a right-of-use asset and a lease liability for all leases with a term of greater than twelve months regardless of classification. Leases with a term of twelve months or less will be accounted for similar to existing guidance for operating leases. The standard is effective for the Company for fiscal years beginning after December 15, 2019, and interim periods thereafter, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements. Other New Standards On May 10, 2017, the FASB issued ASU 2017-09, Scope of Modification Accounting (“ASU 2017-09”), which amends the scope of modification accounting for share-based payment arrangements, provides guidance on the types of changes to the terms or conditions of share-based payment awards to which an entity would be required to apply modification accounting under ASC 718. For all entities, ASU 2017-09 is effective for annual reporting periods, including interim periods within those annual reporting periods, beginning after December 15, 2017. Early adoption is permitted, including adoption in any interim period. The Company is currently evaluating the effect that the adoption of ASU 2017-09 will have on its consolidated financial statements. In January 2017, the FASB issued Accounting Standards Update No. 2017-04, Intangibles — Goodwill and Other Simplifying the Test for Goodwill Impairment (“ASU 2017-04”). ASU 2017-04 simplifies the subsequent measurement of goodwill by eliminating Step 2, an entity had to perform procedures to determine the fair value at the impairment testing date of its assets and liabilities (including unrecognized assets and liabilities). Instead, under ASU 2017-04, an entity should perform its goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. This guidance is effective for annual or interim goodwill impairment tests in fiscal years beginning after December 31, 2019, with early adoption permitted for interim or annual goodwill impairment tests performed after January 1, 2017. The Company is currently evaluating the effect that the adoption of ASU 2017-09 will have on its consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business. ASU No. 2017-01 clarifies the definition of a business when evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. For public companies, this ASU is effective for annual periods beginning after December 15, 2017, including interim periods within those periods. The effect of the adoption of this standard will be limited to future business combinations. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows: Clarification of Certain Cash Receipts and Cash Payments (“ASU 2016-15”), which eliminates the diversity in practice related to classification of certain cash receipts and payments in the statement of cash flows, by adding or clarifying guidance on eight specific cash flow issues. The amendments are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The Company has not yet determined the effect of the adoption of this standard on the Company’s consolidated financial position and results of operations. Other recent accounting standards issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the SEC did not or are not believed by management to have a material impact on the Company's present or future consolidated financial statements .

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	4 — ACQUISITIONS Acquisition of Vislink International Limited On February 2, 2017, the Company completed the acquisition of certain assets and liabilities related to the hardware segment of Vislink International Limited, an England and Wales registered limited company (the ‘‘UK Seller’’), and Vislink Inc., a Delaware corporation (the ‘‘US Seller’’, and together with the UK Seller, the ‘‘Sellers’’), pursuant to a Business Purchase Agreement, dated December 16, 2016, as amended on January 16, 2017, by and among the Company, the Sellers and Vislink PLC, an England and Wales registered limited company, as guarantor. The purchase price paid for the transaction was an aggregate of $16 million consisting of (i) $6.5 million in cash consideration and (ii) promissory notes in the aggregate principal amount of $9.5 million (the ‘‘Notes’’). In connection with the Notes, the Company entered into a Security Agreement, dated February 2, 2017, with each of the Sellers (the ‘‘Security Agreements’’). The Notes were originally due to mature on March 20, 2017 (the ‘‘Maturity Date’’). Interest on the Notes was payable in cash on the Maturity Date at a rate per annum equal to LIBOR plus 1.9%. Pursuant to the Security Agreements, as collateral security for the Company’s obligations under the Notes, the Company granted the Sellers a security interest in certain assets purchased from the Sellers in connection with the transaction. The fair value of the purchase consideration issued to the sellers of Vislink was allocated to the net assets acquired. The Company accounted for the Vislink acquisition as the purchase of a business under U.S. GAAP under the acquisition method of accounting, and the assets and liabilities acquired were recorded as of the acquisition date at their respective fair values and consolidated with those of the Company. The fair value of the net assets acquired was approximately $26.9 million. The excess of the aggregate fair value of the net tangible assets has been treated as a gain on bargain purchase in accordance with ASC 805. The purchase price allocation was based, in part, on management’s knowledge of Vislink’s business and the results of a third-party appraisal commissioned by management. The Company utilized the services of an independent appraisal company to assist it in assessing the fair value of the assets and liabilities acquired. This assessment included an evaluation of the fair value of inventory, fixed assets and the fair value of the intangible assets acquired based upon the expected cash flows from the assets acquired. Additionally, the Company incorporated the carrying value of the remaining working capital as Vislink’s management represented that the carrying value of these assets and liabilities served as a reasonable proxy for fair value. The valuation process included discussions with management regarding the history and business operations of Vislink, a study of the economic and industry conditions in which Vislink competes and an analysis of the historical and projected financial statements and other records and documents. When it became apparent there was a potential for a bargain purchase gain, management reviewed the Vislink assets and liabilities acquired and the assumptions utilized in estimating their fair values. The Company determined that provisional amounts, previously recognized, required adjustments to reflect new information obtained. According to ASC 805-10-25-15, the Company has a period of time, referred to as the measurement period, to finalize the accounting for a business combination. Upon additional review of identifying and valuing all assets and liabilities of the business, the Company concluded that recording a bargain purchase gain with respect to Vislink was appropriate and required under U.S. GAAP. The Company then undertook a review to determine what factors might contribute to a bargain purchase and if it was reasonable for a bargain purchase to occur. Factors that contributed to the bargain purchase price were: ⋅ The Vislink acquisition was completed with motivated Sellers who had a public strategy to concentrate on growing their software business as opposed to their technology and hardware businesses. As a strategic decision, the Sellers intended to sell off the assets of the hardware business. ⋅ The announcement of the U.K. leaving the European Union led to a decline in the pound, which led to pressure by Vislink’s creditors to raise funds. The owners of Vislink were motivated to complete a transaction in order to use the proceeds to reduce the line of credit they owed to the bank. ⋅ The industry in 2015 and 2016 experienced a downturn as decreased spending combined with economic uncertainty caused corporations to delay wireless and broadcast infrastructure upgrades. The Sellers believed these trends would continue. According to IBISWorld, industry revenue is expected to fall at an annualized rate of 0.6% over the next five years reflecting further deterioration in the industry. As a result, the Sellers decided to sell the business. ⋅ Prior to the U.K. leaving the European Union, Vislink was under contract to be sold for a much higher price. The Company took advantage of the economic and industry downturn to negotiate a favorable price which was less than the value of the assets acquired for a total purchase consideration of $16 million. Based upon these factors, the Company concluded that the occurrence of a bargain purchase was reasonable. Purchase Consideration Amount of consideration: $ 16,000,000 Tangible assets acquired and liabilities assumed at fair value Accounts receivable $ 7,129,000 Inventories 15,232,000 Property and equipment 3,868,000 Prepaid expenses 944,000 Accounts payable (2,294,000 ) Customer deposits (1,137,000 ) Accrued expenses (451,000 ) Net tangible assets acquired $ 23,291,000 Identifiable intangible assets Trade names and technology $ 1,100,000 Customer relationships 2,520,000 Total Identifiable Intangible Assets $ 3,620,000 Total net assets acquired $ 26,911,000 Consideration 16,000,000 Gain on bargain purchase $ 10,911,000 Since the closing of the transaction, the Company assumed $4.6 million of additional Vislink liabilities, thus reducing the principal amount due to the Sellers by $4.9 million. On March 17, 2017, the Company came to an agreement with the Sellers, pursuant to which the Company paid $2 million in cash and the Sellers extinguished the remaining $2.9 million of principal owed under the Notes and the Company recorded a gain on debt extinguishment in its Consolidated Statements of Operations. During the fourth quarter of 2017, the Company finalized its purchase price allocation analysis in accordance with ASC 805. As such, the Company’s final reported gain on bargain purchase was determined to be $10.9 million reduced from its previously reported gain on bargain purchase of $15.5 million. Such adjustments were made due to the Company completing its analysis of the net realizable value of certain of the tangible assets acquired. The estimated useful life remaining on the property and equipment acquired is 1 to 11 years and on the intangible assets is 3 to 10 years. Acquisition of Integrated Microwave Technologies, LLC On January 29, 2016, pursuant to an asset purchase agreement by and between the Company and IMT, 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 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. On April 12, 2016, the Company and IMT entered into the Asset Purchase Modification Agreement, which terminated the payment notes, cancelling all principal and interest due, or to become due thereunder and instead obligated the Company to: (i) at the time of 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 of Series D Convertible Preferred Stock (“Series D Shares”) having an aggregate value of cash proceeds, upon conversion of such Series D Shares into the 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 did not realize cash proceeds of at least $2,500,000 by December 31, 2016, the Company was required to either issue additional shares of the Company’s common stock to IMT, or otherwise raise additional funds to cover the shortfall. Cash proceeds is determined through the cash or cash equivalent, received by IMT upon sale of shares of common stock issued to IMT upon IMT’s conversion of any Series D Shares delivered by the Company to IMT under the Asset Purchase Modification Agreement, net of any transaction costs or expenses, evidence of which shall be provided to the Company at the time of sale of such Series D Shares. Every time a new Tranche is issued, IMT shall be obligated to provide evidence of its currents cash proceeds and the remaining amount of the $2,500,000 (plus interest) remaining due. The first Tranche was due within ten days of the execution of the Asset Purchase Modification Agreement, and subsequent Tranches are due upon notice from IMT that IMT had disposed of the Series D Shares of the prior Tranche. The Company paid IMT $500,000 plus accrued interest on April 15, 2016. As of December 31, 2016, the Company had issued 5,750,000 Series D Shares, of which 5,750,000 shares had been converted into 479,159 shares of common stock. On January 13, 2017, IMT assigned the Company’s remaining obligations to it under the Asset Purchase Modification Agreement to institutional investors (the ‘‘New Holders’’). The Company and the New Holders entered into a settlement agreement (the ‘‘Settlement Agreement’’), dated January 13, 2017, whereby the Company and the New Holders agreed to amend certain terms of the Asset Purchase Modification Agreement. Pursuant to the Settlement Agreement, in consideration for extending the due date from December 31, 2016, and other consideration, the remaining obligation was increased to a principal amount of $1,350,095, which amount includes all previously accrued and unpaid interest. As a result, the due date of the obligation was extended to July 15, 2017. All other terms of the Asset Purchase Modification Agreement remained in effect. Additionally, pursuant to the Settlement Agreement, the New Holders were granted a limited right of participation in certain future financings of the Company. On February 2, 2017, the Company and the New Holders agreed that any sales of common stock underlying the Series D Shares would not, in the aggregate, exceed 2.75% of that day’s dollar volume of the Company’s common stock traded, provided that the New Holders shall be entitled to sell no less than an aggregate of $27,500 each trading day. During the year ended December 31, 2017, the Company issued 5,000,000 Series D Shares to the New Holders, which were simultaneously converted into 416,667 shares of common stock valued at approximately $648,000. The value of the common stock issued was based on the fair value of the stock upon the date of the New Holders selling their respective shares. During the year ended December 31, 2017, the Company made cash payments of $824,000 as full satisfaction of the remaining amount due. 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 Company utilized the services of an independent appraisal company, to assist it in assessing the fair value of the assets and liabilities acquired. This assessment included an evaluation of the fair value of inventory, fixed assets and the fair value of the intangible assets acquired based upon the expected cash flows from the assets acquired. Additionally, the carrying value of the remaining working capital as IMT’s management represented that the carrying value of these assets and liabilities served as a reasonable proxy for fair value. The valuation process included discussion with management regarding the history and business operations of IMT, a study of the economic and industry conditions in which IMT competes and an analysis of the historical and projected financial statements and other records and documents. When it became apparent there was a potential for a bargain purchase gain, management reviewed the assets and liabilities acquired and the assumptions utilized in estimating their fair values. Further revisions to the estimates were not deemed to be appropriate and after identifying and valuing all assets and liabilities of the business, the Company concluded that recording a bargain purchase gain was appropriate and required under U.S. GAAP. The Company then undertook a review to determine what factors might contribute to a bargain purchase and if it was reasonable for a bargain purchase to occur. Factors that contributed to the bargain purchase price were: · The transaction was completed with a motivated seller whose core business did not involve the day to day operations of a wireless and broadcast infrastructure company. · The industry in 2009 and 2010 experienced a downturn as decreased spending combined with economic uncertainty caused corporations to delay wireless and broadcast infrastructure upgrades. The seller believed these trends would continue and decided to sell the business. · The Company took advantage of the industry downturn to negotiate a favorable price which was less than the value of the assets acquired. · The owners of IMT were motivated to complete a transaction in order to use the proceeds for other acquisitions. Based upon these factors, the Company concluded that the occurrence of a bargain purchase was reasonable. 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 Prepaid expenses 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 3,000,000 Gain on bargain purchase $ 2,749,000 The following presents the unaudited pro-forma combined results of operations of xG with Vislink and IMT (2016 only) as if the entities were combined on January 1, 2016. For the Year Ended 2017 2016 Revenues, net $ 49,118 $ 50,827 Net loss allocable to common shareholders $ (25,810 ) $ (35,283 ) Net loss per share $ (2.13 ) $ (57.28 ) Weighted average number of shares outstanding 12,138 616 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 acquisitions been completed as of January 1, 2016 or to project potential operating results as of any future date or for any future periods.

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
Financing Receivables [Text Block]	5 — ACCOUNTS RECEIVABLE December 31, December 31, Accounts receivable $ 9,305,000 $ 1,696,000 Allowance for doubtful accounts (968,000) (327,000) Net accounts receivable $ 8,337,000 $ 1,369,000 During the years ended December 31, 2017 and 2016, the Company incurred bad debt expense of $ 335,000 631,000

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2017
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	6 — INVENTORIES December 31, December 31, Raw materials $ 10,571,000 $ 3,106,000 Work-in-process 2,660,000 536,000 Finished goods 5,249,000 2,328,000 Sub-total inventories 18,480,000 5,970,000 Less reserve for slow moving and excess inventory (3,727,000) (3,248,000) Total inventories, net $ 14,753,000 $ 2,722,000 Inventory valuation adjustments consist primarily of items that are written off due to obsolescence or reserved for slow moving or excess inventory. The Company recorded inventory valuation adjustments of $ 1,781,000 2,417,000

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	7 — PROPERTY AND EQUIPMENT Useful Life December 31, 2017 2016 Cost: Furniture and fixtures 1 – 10 $ 486,000 $ 249,000 Leasehold improvements (A) 1,989,000 822,000 Computers, software and equipment 1 - 11 6,189,000 3,314,000 Vehicles 1 - 7 273,000 255,000 Accumulated depreciation (5,700,000) (3,869,000) Property and equipment, net $ 3,237,000 $ 771,000 Depreciation of property and equipment amounted to $ 1,831,000 1,503,000

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]	8 — INTANGIBLE ASSETS Software Development Costs Patents and Licenses Trade Names and Customer Relationships Accumulated Accumulated Accumulated Accumulated Costs Amortization Costs Amortization Costs Amortization Costs Amortization Net Balance as of January 1, 2016 $ 18,647,000 $ (11,500,000) $ 12,378,000 $ (7,622,000) $ - $ - $ - $ - $ 11,903,000 Additions - - - - 350,000 - 360,000 - 710,000 Impairments - (2,462,000) - (221,000) - - - (2,683,000) Amortization - (3,326,000) - (664,000) - (35,000) - (33,000) (4,058,000) Balance as of December 31, 2016 $ 18,647,000 $ (17,288,000) $ 12,378,000 $ (8,507,000) $ 350,000 $ (35,000) $ 360,000 $ (33,000) $ 5,872,000 Additions - - - - 1,100,000 - 2,520,000 - 3,620,000 Amortization - (923,000) - (664,000) - (208,000) - (803,000) (2,598,000) Balance as of December 31, 2017 $ 18,647,000 $ (18,211,000) $ 12,378,000 $ (9,171,000) $ 1,450,000 $ (243,000) $ 2,880,000 $ (836,000) $ 6,894,000 Amortization of intangible assets amounted to $ 2,598,000 4,058,000 Software Development Costs: At December 31, 2017, the Company has capitalized a total of $ 18.6 0.9 3.3 Patents and Licenses: At December 31, 2017 the Company has capitalized a total of $ 12.4 12.3 0.1 18.5 20 0.7 0.2 Other Intangible Assets The Company’s remaining intangible assets include the trade names, technology and customer lists acquired in its acquisition of IMT and Vislink. The Company amortizes trade names, technology and customer relationships over their useful lives which range between 3 15 2018 $ 2,298,000 2019 1,763,000 2020 993,000 2021 817,000 2022 574,000 Thereafter 449,000 $ 6,894,000 The Company's intangible assets acquired in 2016 and 2017 will be amortized over a weighted average remaining life of approximately 2.75

ACCRUED EXPENSES

ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2017
Disclosure Text Block [Abstract]
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	Accrued expenses consist of the following: December 31, 2017 December 31, 2016 Compensation $ 1,306,000 $ 340,000 Commissions 499,000 13,000 Warranty 507,000 182,000 Rent 54,000 15,000 Payables 27,000 70,000 Interest 42,000 269,000 Series D Shortfall — 898,000 Deferred Equity 715,000 295,000 $ 3,150,000 $ 2,082,000

OBLIGATIONS UNDER CAPITAL LEASE

OBLIGATIONS UNDER CAPITAL LEASE	12 Months Ended
	Dec. 31, 2017
Leases, Capital [Abstract]
Capital Leases in Financial Statements of Lessee Disclosure [Text Block]	10 — OBLIGATIONS UNDER CAPITAL LEASE For the year ending December 31: 2018 24,000 2019 16,000 2020 14,000 Total minimum lease payments 54,000 Less amount representing interest (6,000) Present value of the net minimum lease payments 48,000 Less obligations under capital lease maturing within one year (18,000) Long-term portion of obligations under capital lease $ 30,000 The interest rate for the capital leases range between 7.6 7.9 As of December 31, 2017 and 2016, the Company held equipment under capital leases in the gross amount of $ 54,000 120,000 82,000 51,000

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	11 — CONVERTIBLE NOTES PAYABLE Treco On October 6, 2011, the Company entered into a convertible promissory note (the “$ 2 2 42,000 9 2 180,000 42,000 132,000 For the year ended December 31 9,653 90,000 For the year ended December 31 137,742 270,000 $500,000 Securities Purchase Agreement On January 29, 2016, the Company entered into a securities purchase agreement pursuant to which the Company sold 5 5 500,000 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 45,834 190,276 20,625 63,270

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	December 31, 2017 2016 Current tax provision (benefit) Federal $ — $ — State — — — — Deferred tax provision (benefit) Federal 21,269,000 (7,632,000) State (1,994,000) 106,000 Foreign (885,000) — Change in valuation allowance (18,390,000) 7,526,000 Income tax provision (benefit) $ — $ — December 31, 2017 2016 Statutory Federal income tax rate 34.0 % 34.0 % State and local taxes net of Federal benefit 13.96 0.53 Permanent differences (2.74) 4.66 Provision to return 1.21 1.47 IMT opening balance — (4.65) Bargain purchase gain 36.65 — Vislink opening balance (36.65) — Invested earnings of foreign subsidiary (8.30) — Change in federal statutory rate (212.41) — Valuation allowance 174.28 (36.01) Effective tax rate — % — % Under the provisions of ASC 740, the Company may recognize the benefits of uncertain tax positions when it is more likely than not that the merits of the position(s) will be sustained upon audit by the relevant tax authorities. There were no uncertain tax positions taken or expected to be taken on a tax return that would be determined to be an unrecognized tax benefit recorded on the Company’s financial statements for the years ended December 31, 2017 or 2016. The Company does not expect its unrecognized tax benefit position to change during the next twelve months. Deferred income taxes reflect the tax effects of temporary differences between the carrying amounts of assets and liabilities for financial accounting purposes and the amounts used for income tax reporting. December 31, 2017 2016 Deferred Tax Assets Federal R&D credit $ 2,819,000 $ 2,586,000 Inventory 836,000 2,161,000 Allowance for bad debt 102,000 109,000 Compensation Related 120,000 77,000 Pension 33,000 — Other Accruals 88,000 23,000 State Net operating losses 6,909,000 5,230,000 Federal Net operating losses 33,657,000 51,175,000 Property & Equipment 119,000 92,000 Stock Options 5,240,000 7,069,000 Other 623,000 — Valuation Allowance (48,159,000) (66,548,000) Total Deferred Tax Assets 2,387,000 1,974,000 Deferred Tax Liabilities Property and Equipment (197,000) — Intangibles (1,567,000) (1,974,000) Inventory (623,000) — Total Deferred Tax Liabilities (2,387,000) (1,974,000) Net Deferred Tax Asset/(Liability) $ - $ - Net operating losses (“NOL”) of approximately $ 156.8 3.9 2.8 Realization of the NOL carryforwards and other deferred tax temporary differences is contingent on future taxable earnings. The Company’s deferred tax assets were reviewed for expected utilization using a “more likely than not” approach by assessing the available positive and negative evidence surrounding its recoverability. Accordingly, a valuation allowance has been recorded against the Company’s deferred tax assets, as it was determined based upon past and present losses that it was “more likely than not” that the Company’s deferred tax assets would not be realized. The valuation allowance was increased to the full carrying amount of the Company’s deferred tax assets. In future years, if the deferred tax assets are determined by management to be “more likely than not” realized, the recognized tax benefits relating to the reversal of the valuation allowance will be recorded. The Company will continue to assess and evaluate strategies that will enable the deferred tax asset, or portion thereof, to be utilized, and will reduce the valuation allowance appropriately as such time when it is determined that the “more likely than not” criteria is satisfied. The NOL carryovers may be subject to annual limitations under Internal Revenue Code Section 382 (“Section 382”), and similar state provisions, should there be a greater than 50% ownership change as determined under the applicable income tax regulations. The amount of the limitation would be determined based on the value of the Company immediately prior to the ownership change and subsequent ownership changes could further impact the amount of the annual limitation. An ownership change pursuant to Section 382 may have occurred in the past or could happen in the future, such that the NOLs available for utilization could be significantly limited. The Company plans to perform a Section 382 analysis in the future. On December 22, 2017, the Tax Cuts and Jobs Act (the “Tax Act”) was signed into U.S. law. The Tax Act permanently reduces the U.S. statutory tax rate for corporations from 35 21 22.4 Effective for tax years beginning after December 31, 2017, the Tax Act includes a participation exemption system of taxation, which generally provides for a 100 In implementing a prospective participation exemption system, the Tax Act also imposes a one-time transition tax on a U.S. shareholder’s share of certain post-1986 earnings and profits of held specified foreign corporations where such earnings had not previously been subject to U.S. taxation (the “repatriation tax”). The net inclusion amount attributable to a given specified foreign corporation is deemed distributed at the close of that specified foreign corporation’s last taxable year beginning before January 1, 2018. The Company has a subsidiary located in the United Kingdom that began operations in 2017. The subsidiary’s operations to date have resulted in an earnings and profits deficit. Accordingly, the Company has not recorded a tax provision for the repatriation tax. For tax years beginning after December 31, 2017, the Tax Act allows a foreign-derived intangible income deduction (“FDII”) which effectively taxes some foreign-derived income at a reduced rate. Due to yearly variations in income that might qualify for the deduction, the Company is unable to reasonably estimate a potential deduction’s effect on the tax rate used to measure deferred tax assets and liabilities as of December 31, 2017. The Company will account for this special deduction in the year (if any) in which the deduction is claimed. For tax years beginning after December 31, 2017, the Tax Act provides for an additional tax on foreign earnings of foreign subsidiaries denoted as global intangible low-taxed income (“GILTI”) whereby certain income earned by our foreign subsidiaries may be subject to U.S. taxation. Due to yearly variations in the factors giving rise to the income and related tax, the Company is unable to reasonably estimate the future impact of GILTI and any potential effect on the tax rate used to measure deferred tax assets and liabilities as of December 31, 2017. The Company will account for the tax in the year (if any) in which it is incurred. For tax years beginning after December 31, 2017, the Tax Act introduced a new limitation on the deduction of interest expense whereby current year interest deductions are limited (among other limitations) to 30% of adjusted taxable income, with various modifications and exceptions. The Company does incur interest expense and will evaluate each year the impact, if any, of the new limitation. The Company has not provided for deferred taxes and foreign withholding taxes on the excess of the financial reporting basis over the tax basis in its investments in foreign subsidiaries that are essentially permanent in duration. In general, it is the Company’s practice and intention to reinvest the earnings of its foreign subsidiary in those operations. Generally, the earnings of the Company’s foreign subsidiary have become subject to U.S. taxation based on certain provisions in U.S. tax law such as the recently enacted territorial transition tax under section 965 and under certain other circumstances. Due to the complexities of the provisions introduced with the Tax Act, and the underlying assumptions that would have to be made, it is not practicable to estimate the amount of tax provision required to account for these foreign undistributed earnings. The Company will continue to assess its provision for income taxes as future guidance is issued, but does currently anticipate significant revisions will be necessary. Any such revisions will be treated in accordance with the measurement period guidance outlined in Staff Accounting Bulletin No. 118. The Company is currently not subject to any income tax examinations that would be material to the Company’s financial position or results of operations.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	12 Months Ended
	Dec. 31, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities Disclosure [Text Block]	13 — DERIVATIVE LIABILITIES Each of the warrants issued in connection with the August 2015 underwritten offering, the February 2016 Series B Preferred Stock Offering, the May 2016 financing and the 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. Years Ended December 31, 2017 2016 Number of shares underlying the warrants 968,080 977,751 Fair market value of stock $ 1.62 $ 1.35 Exercise price $ 2.00 to 2,400 $ 2.00 to 2,400 Volatility 67% to 160% 173% to 201% Risk-free interest rate 1.76% to 2.20% 1.20% to 1.93% Expected dividend yield — — Warrant life (years) 0.8 to 3.55 1.8 to 4.55 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, which reports to the Chief Financial Officer, determines 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 U.S. GAAP the fair value of these warrants is classified as a liability on the Company’s consolidated balance sheets because, according to the terms of the warrants, a fundamental transaction could give rise to an obligation of the Company to pay cash to its warrant holders. Such instruments do not have fixed settlement provisions and have also been recorded as derivative liabilities. Corresponding changes in the fair value of the derivative liabilities are recognized in earnings on the Company’s consolidated statements of operations in each subsequent period. 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. Years Ended December 31, 2017 2016 Beginning balance $ 1,183,000 $ 1,284,000 Recognition of warrant liability on issuance dates — 4,823,000 Reclassification to stockholders’ equity upon exercise — (2,379,000) Change in fair value of derivative liabilities 88,000 (2,545,000) Ending balance $ 1,271,000 $ 1,183,000

PREFERRED STOCK

PREFERRED STOCK	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Preferred Stock [Text Block]	14 — Preferred Stock In March 2013, by approval of the majority of the stockholders, the Company was authorized to issue 10,000,000 0.00001 3,000,000 3,000,000 3,000,000 5,000,000 5,000,000 5,000 Series B Convertible Preferred Stock Dividends on Series B Preferred Stock Holders of Series B Preferred Stock were entitled to receive from the first date of issuance of the Series B Preferred Stock cumulative dividends at a rate of 7.0 Conversion Rights of Series B Preferred Stock February 2016 Financing On February 29, 2016, the Company closed a public offering of 29,639 120.00 3,557,000 604,000 231,000 In connection with the February 2016 offering, the Company repaid $ 1,030,611 48,113 377,935 From March 1, 2016 to December 31, 2016, all of the Company’s outstanding shares of Series B Preferred Stock were converted into 326,294 1,808,000 4,530,000 2,772,000 Series D Convertible Preferred Stock Stated Value The stated value of 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 Series D 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. Series E Convertible Preferred Stock The board of directors of the Company has designated up to 5,000 10,000,000 1,000 2,400 1,200,000 Rank. The Series E Preferred Stock will rank on parity to our common stock. Conversion. Each share of the Series E Preferred is convertible into shares of the Company’s common stock (subject to adjustment as provided in the related certificate of designation of preferences, rights and limitations) at any time at the option of the holder at a conversion price of not less than 100% of the public offering price of the common stock. Holders of Series E Preferred Stock will be prohibited from converting Series E Preferred Stock into shares of common stock if, as a result of such conversion, the holder, together with its affiliates, would own more than 4.99% of the total number of shares of common stock then issued and outstanding. However, any holder may increase or decrease such percentage to any other percentage not in excess of 9.99%, provided that any increase in such percentage shall not be effective until 61 days after such notice to the Company. Liquidation Preference. In the event of the Company’s liquidation, dissolution or winding-up, holders of Series E Preferred Stock will be entitled to receive an amount equal to the stated value per share before any distribution shall be made to the holders of any junior securities, and then will be entitled to receive the same amount that a holder of common stock would receive if the Series E Preferred Stock were fully converted into shares of common stock at the conversion price (disregarding for such purposes any conversion limitations) which amounts shall be paid pari passu with all holders of common stock. Voting Rights. Shares of Series E Preferred Stock will generally have no voting rights, except as required by law and except that the affirmative vote of the holders of a majority of the then outstanding shares of Series E Preferred Stock is required to, (a) alter or change adversely the powers, preferences or rights given to the Series E Preferred Stock, (b) amend the Company’s certificate of incorporation or other charter documents in any manner that materially adversely affects any rights of the holders, (c) increase the number of authorized shares of Series E Preferred Stock, or (d) enter into any agreement with respect to any of the foregoing. Dividends. Shares of Series E Preferred Stock will not be entitled to receive any dividends, unless and until specifically declared by the Company’s board of directors. The holders of the Series E Preferred Stock will participate, on an as-if-converted-to-common stock basis, in any dividends to the holders of common stock. Redemption. The Company is not obligated to redeem or repurchase any shares of Series E Preferred Stock. Shares of Series E Preferred Stock are not otherwise entitled to any redemption rights or mandatory sinking fund or analogous fund provisions.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Stockholders Equity Note Disclosure [Text Block]	15 — STOCKHOLDERS’ EQUITY May 2016 Financing On May 16, 2016, the Company closed the offering of units in which the Company offered 116,667 8.40 0.00001 13.79 793,000 187,000 980,000 July 2016 Financing On July 20, 2016, the Company completed an underwritten public offering of 730,000 0.00001 1.25 6.85 136,875 The Company 4.3 December 2016 Financing On December 27, 2016, the Company completed an underwritten public offering of 3,800,000 0.00001 1.25 2,400 625 2,400 1,200,000 8.8 February 2017 Financing On February 14, 2017, the Company completed a public underwritten offering of 1,750,000 1,312,500 2.00 3,500,000 August 2017 Financing On August 18, 2017, the Company closed a financing for 1,560,978 780,489 3,200,000 the Company’s 2.50 Lincoln Park Purchase Agreement On May 19, 2017, the Company entered into a purchase agreement (the “Lincoln Park Purchase Agreement”) and a registration rights agreement (the “Registration Rights Agreement”) with Lincoln Park Capital Fund, LLC, an Illinois limited liability company (“Lincoln Park”). Under the terms and subject to the conditions of the Lincoln Park Purchase Agreement, the Company has the right to sell to Lincoln Park, and Lincoln Park is obligated to purchase, up to $ 15,000,000 Pursuant to the Lincoln Park Purchase Agreement, the Company may, at its sole discretion and subject to certain conditions, direct Lincoln Park to purchase up to 125,000 1.0 In connection with its 2017 Annual Meeting of Stockholders held on June 15, 2017, the Company did not receive stockholder approval, as required pursuant to Nasdaq Marketplace Rule 5635(d), to issue shares of common stock under the Lincoln Park Purchase Agreement in an amount equal to 20 Under the Lincoln Park Purchase Agreement, the Company is required to issue to Lincoln Park 192,431 192,431 302,000 As of December 31, 2017, the Company has not sold any shares of common stock under the Lincoln Park Purchase Agreement. Shares Issued for Services In 2017, the Company issued a total of 1,772,152 3,042,000 In 2016, the Company issued a total of 601,089 2,935,000 Stock Options — Equity Incentive Plans: The Company’s stock option plans provide for the grant of options to purchase shares of common stock to officers, directors, other key employees and consultants. The purchase price may be paid in cash or “net settled” in shares of the Company’s common stock. In a net settlement of an option, the Company does not require a payment of the exercise price of the option from the optionee, but reduces the number of shares of common stock issued upon the exercise of the option by the smallest number of whole shares that has an aggregate fair market value equal to or in excess of the aggregate exercise price for the option shares covered by the option exercised. Options generally vest over a three-year period from the date of grant and expire ten years from the date of grant. The Company has four plans under which they awarded share-based compensation grants of options to certain directors, employees, and advisors of the Company: the 2013 Stock Option Plan, 2015 Incentive Compensation Plan, 2016 Incentive Compensation Plan and the 2017 Incentive Compensation Plan. On February 16, 2017, the Board of Directors approved a motion to cancel all outstanding stock options as the options were all out of the money in all previous stock option plans, thereby cancelling the 1,844 On March 16, 2017, the Board of Directors passed a motion to grant options to certain directors, employees, and advisors of the Company. Under the 2013 Stock Option Plan the Company issued 1,135,000 755,500 1,665,000 3,555,500 1.55 1.90 0 286.51 6.00 The options vest at one third on March 24, 2018, one third on March 24, 2019 and one third on March 24, 2020. On June 15, 2017, the Company held its Annual Meeting of Stockholders and the stockholders approved the proposal to establish the Company’s 2017 Incentive Compensation Plan. On July 1, 2017, under the 2017 Incentive Compensation plan the Company issued 2,795,000 1.62 1.84 0 283.93 6.00 The options vest at one third on July 1, 2018, one third on July 1, 2019 and one third on July 1, 2020. On November 16, 2017, under the 2017 Incentive Compensation plan the Company issued 340,000 1.54 1.98 0 281.91 6.00 The options vest at one third on November 16, 2018, one third on November 16, 2019 and one third on November 16, 2020. Compensation expense relating to stock options granted during the years ended December 31, 2017 and 2016 is $ 2,209,125 369,100 7.72 2.79 The weighted average fair value of options granted was $ 1.58 2017 Exercise price $ 1.58 Volatility 285.27 % Risk-free interest rate 1.88 % Expected dividend yield 0 % Expected term (years) 6 The risk-free rate is based on the rate for the U.S. Treasury note over the expected term of the option. The expected term for employees represents the period of time that options granted are expected to be outstanding using the simplified method, a s the Company’s historical share option exercise experience does not provide a reasonable basis upon which to estimate the expected term. For non-employee options, the expected term is the full term of the option. Expected volatility is based on the average of the weekly share price changes over the shorter of the expected term or the period from the placement on London Stock Exchange’s Alternative Investment Market to the date of the Number of Options Weighted Options Outstanding, January 1, 2017 1,844 $ 1,544 Granted 6,690,500 1.58 Exercised — — Forfeited or Expired (141,844) 58.80 Options outstanding, December 31, 2017 6,550,500 1.58 Exercisable, December 31, 2017 — $ — As of December 31, 2017, the weighted average remaining contractual life was 9.38 0 In 2017 and 2016, no options were exercised. The intrinsic value of options exercisable at December 31, 2017 and 2016 was $0 and $0, respectively. The total fair value of shares vested during 2017 and 2016 was approximately $ 0 340,000 Warrants: The Company has issued warrants at exercise prices equal to or greater than the market value of the Company’s common stock at the date of issuance in connection with numerous financing transactions. Number of Weighted Warrants Outstanding, January 1, 2017 7,611,904 $ 5.98 Granted 2,145,489 2.19 Exercised (1,062,113) 2.06 Forfeited or Expired (7) 42,000.00 Warrants Outstanding, December 31, 2017 8,695,273 5.50 Exercisable, December 31, 2017 8,695,273 $ 5.50 During the year ended December 31, 2016, a down round price protection was triggered for the August 2015, February 2016 and July 2016 warrants. These warrants were re-priced from exercise prices ranging from $ 1.00 6.85 0.84 2.00 Exercises of Warrants For the year ended December 31, 2017, warrants issued in connection with the December 2016 financing were exercised into 1,062,113 2,124,000 For the year ended December 31, 2016, warrants issued in connection with various financings were exercised into 64,466 492,000 Exercise Price Number Outstanding Weighted Average $2.00 6,512,475 4.02 $2.00* 1,037,288 3.55 $2.50 982,989 4.09 $8.40 20,833 3.82 $13.79 116,666 3.38 $90.00 20,417 0.84 $420.00 59 0.25 $1,380.00 1,209 2.10 $2,400.00 353 2.15 $2,625.00 143 0.88 $8,244.00 2,723 0.66 $10,500.00 118 0.04 Outstanding, December 31, 2017 8,695,273 *Represents group of warrants repriced from $6.85 to $ 2.00

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Contingencies Disclosure [Text Block]	16 — COMMITMENTS AND CONTINGENCIES Leases: The Company leases office space in Sarasota, Florida pursuant to a lease which runs through September 2019. Future payments under such lease will amount to $ 161,000 The Company leases office space in Sunrise, Florida pursuant to a lease which runs through May 2018. Future payments under such lease will amount to $ 100,000 The Company leases warehouse space in Sunrise, Florida pursuant to a lease which runs through January 2019. Future payments under such lease will amount to $ 18,000 In connection with the acquisition of IMT, the Company assumed the lease obligations relating to IMT’s warehouse and office space in Mt. Olive, New Jersey. Payments under the Mt. Olive, New Jersey lease were $ 35,000 210,000 In connection with the acquisition of Vislink, the Company signed a new lease for office space in Hemel, U.K. in May 2017 which runs through October 2020. Future payments under such lease will amount to approximately 657,000 Location Lease End Date Approximate Colchester, U.K. March 2025 $ 3,554,000 Billerica, MA May 2021 $ 1,506,000 Singapore August 2020 $ 90,000 Dubai, United Arab Emirates July 2018 $ 28,000 Anaheim, CA June 2018 $ 20,000 The Company’s office, deployment sites and warehouse facilities rent expenses aggregated approximately $ 1,509,000 745,000 Year Ending December 31, 2018 $ 1,746,000 2019 1,563,000 2020 1,224,000 2021 567,000 2022 383,000 Thereafter 383,000 $ 5,866,000 Legal: The Company is subject, from time to time, to claims by third parties under various legal theories. 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. For the years ended December 31, 2017 and 2016, the Company did not have any material legal actions pending. Pension: The Company at its discretion may make matching contributions to the 401(k) plan its employees participate in. For the years ended December 31, 2017 and 2016, the Company did not make any matching contributions.

CONCENTRATIONS

CONCENTRATIONS	12 Months Ended
	Dec. 31, 2017
Risks and Uncertainties [Abstract]
Concentration Risk Disclosure [Text Block]	17 — CONCENTRATIONS During the year ended December 31, 2017, the Company recorded sales to one customer of $ 5,535,000 12 10 702,000 11 10 At December 31, 2017, approximately 33 1,634,000 20 1,073,000 13 53 499,000 36 227,000 17 During the year ended December 31, 2017, approximately 33 5,056,000 18 4,180,000 15 32 396,000 21 210,000 11 At December 31, 2017, the Company did not have any accounts payable owed to a single vendor over 10 51

GEOGRAPHICAL INFORMATION

GEOGRAPHICAL INFORMATION	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	18 – GEOGRAPHICAL INFORMATION Year Ended Year Ended December 31, 2017 December 30, 2016 Revenue: North America $ 19,900,000 $ 6,030,000 South America 6,933,000 372,000 Europe 11,451,000 56,000 Asia 5,105,000 92,000 Rest of World 4,435,000 24,000 $ 47,824,000 $ 6,574,000 Year Ended Year Ended December 31, 2017 December 31, 2016 Long-Lived Assets: United States $ 5,700,000 $ 6,643,000 United Kingdom 4,431,000 — $ 10,131,000 $ 6,643,000

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	19 — 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 $ 25,000 300,000 300,000 The Company has agreed to award MBTH a 3 96,000 436,000 54,000 115,000 On November 29, 2016, the Company and MBTH entered into an acquisition services agreement (the ‘‘M&A Services Agreement’’) pursuant to which the Company engaged MBTH to provide services in connection with merger and acquisition searches, negotiating and structuring deal terms and other related services. The M&A Services Agreement incorporates by reference the terms of the Management Agreement, as well as the Company’s agreement with MBTH on January 12, 2013 to pay MBTH a 3 (1) The Company will pay MBTH an acquisition fee equal to the greater of $ 250,000 8 (2) In addition to any other fees, the Company will pay MBTH a due diligence fee of $ 250,000 250,000 0.01 (3) The Company and MBTH agreed to waive the 3 1 (4) In the event the Company engages an independent, external advisor to value an acquisition and the valuation is higher than the price negotiated by MBTH on behalf of the Company, then MBTH will receive an additional fee of 5 (5) MBTH has the option to convert up to 50 110 25 (6) If MBTH’s services assist the Company in achieving forward sales of at least $ 50 25 125 On February 16, 2017, the Board of Directors amended the terms of the Block Purchase Option in the M&A Services Agreement to allow MBTH the option to acquire 25 2.10 The M&A Services Agreement is effective as of November 1, 2016 and will automatically renew annually, unless earlier terminated by the Company or MBTH upon thirty (30) days’ written notice. The Company accrued $1,480,000 in acquisition fees during the year ended December 31, 2017 in connection with the acquisition of Vislink as per the M&A Services Agreement. The $ 1,480,000 8 The Company accrued an additional $ 691,000 5 546,000 10,911,000 145,000 2.9 The Company recorded $ 250,000 154,321 On March 3, 2016, the Company’s Board of Directors approved the issuance of up to $ 300,000 150,000 150,000 150,000 During the years ended December 31, 2017 and 2016, the Company accrued an additional $ 94,000 90,000 During the year ended December 31, 2017, the Company issued 140,252 240,000 1,724,000 998,000 During the year ended December 31, 2016, the Company issued 49,712 364,000 655,000 George Schmitt- Due to Related Party George Schmitt, Chairman of the Board and Chief Executive Officer of the Company, currently earns an annual salary of $ 300,000 221,427 300,000 46,637 296,000 On July 25, 2016, the Company repaid the outstanding principal totaling $ 300,000 70,484 14,000 In October 2016, the Board of Directors agreed to give George Schmitt 27,977 2.5 103,000 20,833 8.40 77,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
Subsequent Events [Text Block]	20 — SUBSEQUENT EVENTS Shares Issued for Services From January 1, 2018 to March 28, 2018, the Company issued a total of 55,979 87,000 From January 1, 2018 to March 28, 2018, the Company issued a total of 6,411 10,000

SUMMARY OF SIGNIFICANT ACCOUN27

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The consolidated financial statements which have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) include the accounts of xG and its wholly-owned subsidiaries, IMT and Vislink, since the date the acquisitions of IMT and Vislink were completed. All intercompany transactions and balances have been eliminated in the consolidation.
Segment Reporting, Policy [Policy Text Block]	Segment Reporting Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the operating decision makers, or decision-making group, in making decisions on how to allocate resources and assess performance. The Company’s decision-making group is the senior executive management team. The Company and the decision-making group view the Company’s operations and manage its business as one operating segment. All long-lived assets of the Company reside in the U.S. and U.K.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates Management makes estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent liabilities at the date of the consolidated 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 and Vislink.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less at the time of purchase to be cash equivalents. The Company did not have any cash equivalents on hand as of December 31, 2017 and 2016.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	The Company does not have any off-balance-sheet concentrations of credit risk. Credit risk is the risk that counterparty will default on its contractual obligations resulting in financial loss to the Company. The Company’s credit risk is primarily attributable to its cash and accounts receivables. The Company’s policy is to maintain its cash with high credit quality financial institutions to limit its risk of loss exposure. During the year ended December 31, 2017, the Company had cash balances in excess of the federally insured limits of $ 250,000 During the year ended December 31, 2017, the Company recorded sales to one customer of $ 5,535,000 12 10 702,000 11 10 At December 31, 2017, approximately 33 1,634,000 20 1,073,000 13 53 499,000 36 227,000 17
Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]	Accounts Receivable and Allowance for Doubtful Accounts The Company extends credit to its customers in the normal course of business. Further, the Company regularly reviews outstanding receivables and provides for estimated losses through an allowance for doubtful accounts. In evaluating the level of established loss reserves, the Company makes judgements regarding its customer’s ability to make required payments, prevailing economic conditions, past experience and other factors. As the financial condition of these factors change, circumstances develop or additional information becomes available, adjustments to the allowance for doubtful accounts may be required. The Company maintains reserves for credit losses and losses have been within its expectations.
Inventory, Policy [Policy Text Block]	Inventories Inventories, consisting principally of raw materials , work-in-process
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment are presented at cost at the date of acquisition less depreciation. Depreciation is computed using the straight-line method over estimated useful asset lives. The costs of the day-to-day servicing of property and equipment, and repairs and maintenance are recognized in expenses as incurred.
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Intangible Assets Software: The Company capitalizes certain computer software and software development costs incurred in connection with developing or obtaining computer software for internal use or sale to others when both the preliminary project stage is completed, and it is probable that the software will be used as intended with a product. Capitalized software costs include only (i) external direct costs of materials and services utilized in developing or obtaining computer software, (ii) compensation and related benefits for employees who are directly associated with the product. Capitalized software costs are included in intangible assets on the Company’s approximates 5 923,000 3,326,000 Patents: Patents and licenses, measured initially at purchase cost, are included in intangible assets on the Company’s 18.5 20 664,000 Other intangible assets: The Company’s remaining intangible assets include the trade names, technology and customer lists acquired in its acquisition of IMT and Vislink. The value of these acquired assets was determined by a third-party appraisal completed for these business combinations. the Company believes The Company includes these costs in intangible assets on the balance sheet and are amortized over their useful lives of 3 15 1,011,000 68,000 3,620,000 710,000
Guarantees, Indemnifications and Warranties Policies [Policy Text Block]	Warranty Reserve Although the Company tests its product in accordance with its quality programs and processes, its warranty obligation is affected by product failure rates and service delivery costs incurred in correcting a product failure. Should actual product failure rates or service costs differ from the Company’s estimates, which are based on limited historical data, where applicable, revisions to the estimated warranty liability would be required. The warranty reserve for the years 507,000 182,000 167,000 52,000 Warranty Reserve January 1, 2016 $ 9,000 Warranty reserve acquired in IMT acquisition 167,000 Warranty reserve expense 52,000 Warranty claims settled and true-up of accrual (46,000) December 31, 2016 $ 182,000 Warranty reserve acquired in Vislink acquisition — Warranty reserve expense 550,000 Warranty claims settled and true-up of accrual (225,000) December 31, 2017 $ 507,000
Shipping and Handling Cost, Policy [Policy Text Block]	Shipping and Handling Costs Shipping and handling charges are invoiced to the customer and the Company nets these charges against the respective costs within general and administrative expenses. For the years ended December 31, 2017 and 2016, the amount of shipping and handling costs incurred were $ 886,000 22,000
Derivatives, Policy [Policy Text Block]	Convertible Instruments The Company evaluates and bifurcates conversion features from the instruments containing such features and accounts for them as free standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the underlying instrument, (b) the hybrid instrument that contains both the embedded derivative instrument and the underlying instrument is not re-measured at fair value under otherwise applicable U.S. GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument.
Accounting for Preferred Stock Warrants [Policy Text Block]	Common Stock Purchase Warrants and Other Derivative Financial Instruments The Company classifies common stock purchase warrants and other free standing financial instruments as equity if the contracts (i) require physical settlement or net-share settlement in common stock or (ii) give the Company a choice of net-cash settlement or settlement in common stock (physical settlement or net-share settlement). The Company classifies the following contracts as either an asset or a liability: contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the control of the Company), (ii) give the counterparty a choice of net-cash settlement or settlement in common stock (physical settlement or net-share settlement) or (iii) contain reset provisions. The Company assesses classification of its freestanding derivatives at each reporting date to determine whether a change in classification between assets and liabilities is required.
Treasury Stock Policy [Policy Text Block]	Treasury Stock Shares of common stock repurchased are recorded at cost as treasury stock. When shares are reissued, the cost method is used. In accordance with U.S. GAAP, the excess of the acquisition cost over the reissuance price of the treasury stock, if any, is recorded to additional paid-in capital, limited to the amount previously credited to additional paid-in capital, if any. Any excess is charged to accumulated deficit.
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.
Research and Development Expense, Policy [Policy Text Block]	Research and Development Expenses Research and development costs are charged to expense as incurred in performing research, design and development activities. These expenses consist primarily of salary and benefit expenses, including stock-based compensation and payroll taxes for employees and costs for contractors engaged in research, design and development activities, as well as costs for prototypes, facilities and travel.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock-Based Compensation The Company accounts for stock compensation with persons classified as employees for accounting purposes in accordance with ASC 718 "Compensation – Stock Compensation", which recognizes awards at fair value on the date of grant and recognition of compensation over the service period for awards expected to vest. The fair value of stock options is determined using the Black-Scholes Option Pricing Model. The fair value of common stock issued for services is determined based on the Company's stock price on the date of issuance. The Company accounts for stock compensation arrangements with persons classified as non-employees for accounting purposes in accordance with ASC 505-50 "Stock-Based Transactions with Nonemployees", which requires that such equity instruments are recorded at their fair value on the measurement date. The measurement of share-based compensation is subject to periodic adjustment as the underlying instruments vest. The fair value of stock options is estimated using the Black-Scholes Option Pricing Model and the compensation charges are amortized over the vesting period.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets Management reviews long-lived assets and other intangible assets for potential impairment whenever significant events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. An impairment exists when the estimated undiscounted cash flows expected to result from the use of an asset and its eventual disposition are less than its carrying amount. If an impairment exists, the resulting write-down would be the difference between the fair market value of the long-lived asset and the related net book value. No material impairments related to long-lived assets or amortized intangible assets were recorded during the year ended December 31, 2017 and an impairment charge of $ 2.7
Income Tax, Policy [Policy Text Block]	Income Taxes The Company accounts for income taxes using the assets and liability method. Accordingly, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in the tax rate is recognized in income or expense in the period that the change is effective. The Company files income tax returns in the U.S. federal jurisdiction and will be filing in various state and foreign jurisdictions. The Company recognizes the impact of an uncertain tax position in its financial statements if, in management’s judgment, the position is more-likely-than-not sustainable upon audit based upon the position’s technical merits. This involves the identification of potential uncertain tax positions, the evaluation of applicable tax laws and an assessment of whether a liability for uncertain tax positions is necessary. The Company’s policy is to classify assessments, if any, for tax-related interest expense and penalties as general and administrative expenses. A valuation allowance is established when it is more likely than not that all or a portion of a deferred tax asset will not be realized.
Advertising Costs, Policy [Policy Text Block]	Advertising Costs Advertising costs are charged to operations as incurred. Advertising costs amounted to $ 542,000 188,000
Sales Tax and Value Added Taxes, Policy [Policy Text Block]	Sales Tax and Value Added Taxes The Company accounts for sales taxes and value added taxes imposed on its goods and services on a net basis.
Earnings Per Share, Policy [Policy Text Block]	Loss Per Share Basic loss per share of common stock amounts are based on the weighted average number of shares of common stock outstanding. Diluted loss per share amounts are based on the weighted average number of shares of common stock outstanding, plus the incremental shares that would have been outstanding upon the assumed exercise of all potentially dilutive stock options, warrants, convertible preferred stock, and convertible debt. All such potentially dilutive instruments were anti-dilutive as of December 31, 2017 and 2016. At December 31, 2017 and 2016, approximately 15.2 7.6
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments U.S. GAAP requires disclosing the fair value of financial instruments to the extent practicable for financial instruments which are recognized or unrecognized in the consolidated 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 accrued expenses, the fair value was 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. U.S. 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 (unadjusted) in active markets that are accessible at the measurement date for assets or liabilities. The fair value hierarchy gives the highest priority to Level 1 inputs. 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. Quoted Prices Significant Other Significant Total Liabilities: Derivative liability $ — $ — $ 1,271,000 $ 1,271,000 Total $ — $ — $ 1,271,000 $ 1,271,000 The following table presents the Company’s assets and liabilities that are measured at fair value on a recurring basis and non-recurring at December 31, 2016, consistent with the fair value hierarchy provisions: Quoted Prices Significant Other Significant Total Assets (non-recurring): Capitalized software development costs $ — $ — $ 1,359,000 $ 1,359,000 Total $ — $ — $ 1,359,000 $ 1,359,000 Liabilities: Derivative liability $ — $ — $ 1,183,000 $ 1,183,000 Total $ — $ — $ 1,183,000 $ 1,183,000 See Note 13 for additional disclosure regarding the Company’s warrants liabilities accounted for at fair value. The Company’s intangible assets are tested for impairment annually or if an event occurs or circumstances change that would indicate it is more likely than not that the carrying amount may be impaired. Additionally, the Company continually evaluates whether events or changes in circumstances might indicate that the remaining estimated useful life of long-lived assets may warrant revision, or that the remaining balance may not be recoverable. The factors used to determine fair value are subject to management’s judgement and expertise and include, but are not limited to, the present value of future cash flows, net of estimated operating costs, internal forecasts, anticipated capital expenditures and discount rates commensurate with the risk and current market conditions associated with realizing the expected cash flows projected. These assumptions represent Level 3 inputs.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign Currency and Other Comprehensive Loss The functional currency of our foreign subsidiary is typically the applicable local currency which is British Pounds. The translation from the respective foreign currency to United States Dollars (U.S. Dollar) is performed for balance sheet accounts using current exchange rates in effect at the balance sheet date and for income statement accounts using an average exchange rate during the period. Gains or losses resulting from such translation are included as a separate component of accumulated other comprehensive income. Gains or losses resulting from foreign currency transactions are included in foreign currency income or loss except for the effect of exchange rates on long-term inter-company transactions considered to be a long-term investment, which are accumulated and credited or charged to other comprehensive income. Transaction gains and losses are recognized in our results of operations based on the difference between the foreign exchange rates on the transaction date and on the reporting date. The Company recognized a net foreign exchange loss of $ 284,000 0 354,000 0 The exchange rate adopted for the foreign exchange transactions are the rates of exchange as quoted on an OANDA, a Canadian-based foreign exchange company providing currency conversion, online retail foreign exchange trading, online foreign currency transfers, and forex information, internet website. Translation of amounts from British Pounds into United States dollars was made at the following exchange rates for the respective periods: · As of December 31, 2017 – British Pounds $ 1.3491240 · Average rate for the 11 months ending December 31, 2017 – British Pounds $ 1.2936987
Subsequent Events, Policy [Policy Text Block]	Subsequent Events Management has evaluated subsequent events or transactions occurring through the date the 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]	Recent Accounting Standards – Adopted and Not Yet Adopted In April 2012, the Jumpstart Our Business Startups Act, or JOBS Act was enacted in the United States. Section 107 of the JOBS Act provides that an “emerging growth company,” or EGC, can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. Thus, an emerging growth company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. In addition, pursuant to guidance issued by the SEC on December 1, 2017 in Section 10230.1(f) of the Division of Corporation Finance Financial Reporting Manual regarding the adoption of new accounting standards for emerging growth companies, “if an EGC loses its status after it would have had to adopt a standard absent the extended transition, the issuer should adopt the standard in its next filing after losing status.” We have irrevocably elected to use this extended transition period and, as a result, we will adopt new or revised accounting standards on the relevant dates on which adoption of such standards is required for private companies and emerging growth companies. Adopted Share-based Compensation In March 2016, FASB issued accounting standards update ASU-2016-09, “Compensation –Stock Compensation (Topic 718) – Improvements to Employee Share-Based Payment Accounting, which is intended to simplify accounting for equity share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, accounting for forfeitures, and classification on the statement of cash flows. Certain aspects of this standard require retrospective or prospective adoption. The adoption of this standard in 2017 did not have a material impact on the Company’s consolidated financial statements. Deferred Taxes In November 2015, the FASB issued ASU No. 2015-17 , Balance Sheet Classification of Deferred Taxes Inventory In July 2015, the FASB issued Accounting Standards Update No. 2015-11, “Simplifying the Measurement of Inventory” (“ASU 2015-11”). ASU 2015-11 requires an entity to measure inventory at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The adoption of this standard in 2017 did not have a material impact on the Company’s consolidated financial statements. Not Yet Adopted Revenue Recognition In May 2014, the FASB issued ASU No. 2014-09 , Revenue from Contracts with Customers (Topic 606) In March 2016, the FASB issued ASU No. 2016-08 , Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations In April 2016, the FASB issued Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing, In May 2016, the FASB issued ASU 2016-12: Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients In December 2016, the FASB issued ASU 2016-20: Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers The Company plans to adopt these new standards in the first quarter of 2019. The Company is still evaluating the impact and thus has not yet determined the effect of these standards on its consolidated financial statements. Leases In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which supersedes FASB ASC Topic 840, Leases (Topic 840), and provides principles for the recognition, measurement, presentation and disclosure of leases for both lessees and lessors. In September 2017, the FASB issued ASU 2017-13, Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842), which provides additional implementation guidance on the previously issued ASU 2016-02 Leases (Topic 842). ASU 2016-02 requires lessees to apply a dual approach, classifying leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the lessee. This classification will determine whether lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease, respectively. A lessee is also required to record a right-of-use asset and a lease liability for all leases with a term of greater than twelve months regardless of classification. Leases with a term of twelve months or less will be accounted for similar to existing guidance for operating leases. The standard is effective for the Company for fiscal years beginning after December 15, 2019, and interim periods thereafter, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements. Other New Standards On May 10, 2017, the FASB issued ASU 2017-09, Scope of Modification Accounting (“ASU 2017-09”), which amends the scope of modification accounting for share-based payment arrangements, provides guidance on the types of changes to the terms or conditions of share-based payment awards to which an entity would be required to apply modification accounting under ASC 718. For all entities, ASU 2017-09 is effective for annual reporting periods, including interim periods within those annual reporting periods, beginning after December 15, 2017. Early adoption is permitted, including adoption in any interim period. The Company is currently evaluating the effect that the adoption of ASU 2017-09 will have on its consolidated financial statements. In January 2017, the FASB issued Accounting Standards Update No. 2017-04, Intangibles — Goodwill and Other Simplifying the Test for Goodwill Impairment (“ASU 2017-04”). ASU 2017-04 simplifies the subsequent measurement of goodwill by eliminating Step 2, an entity had to perform procedures to determine the fair value at the impairment testing date of its assets and liabilities (including unrecognized assets and liabilities). Instead, under ASU 2017-04, an entity should perform its goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. This guidance is effective for annual or interim goodwill impairment tests in fiscal years beginning after December 31, 2019, with early adoption permitted for interim or annual goodwill impairment tests performed after January 1, 2017. The Company is currently evaluating the effect that the adoption of ASU 2017-09 will have on its consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business. ASU No. 2017-01 clarifies the definition of a business when evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. For public companies, this ASU is effective for annual periods beginning after December 15, 2017, including interim periods within those periods. The effect of the adoption of this standard will be limited to future business combinations. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows: Clarification of Certain Cash Receipts and Cash Payments (“ASU 2016-15”), which eliminates the diversity in practice related to classification of certain cash receipts and payments in the statement of cash flows, by adding or clarifying guidance on eight specific cash flow issues. The amendments are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The Company has not yet determined the effect of the adoption of this standard on the Company’s consolidated financial position and results of operations. Other recent accounting standards issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the SEC did not or are not believed by management to have a material impact on the Company's present or future consolidated financial statements .

SUMMARY OF SIGNIFICANT ACCOUN28

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Schedule of Product Warranty Liability [Table Text Block]	Warranty reserve is included in accrued expenses on the accompanying consolidated balance sheet and cost of components in the accompanying consolidated statement of operations. Warranty Reserve January 1, 2016 $ 9,000 Warranty reserve acquired in IMT acquisition 167,000 Warranty reserve expense 52,000 Warranty claims settled and true-up of accrual (46,000) December 31, 2016 $ 182,000 Warranty reserve acquired in Vislink acquisition — Warranty reserve expense 550,000 Warranty claims settled and true-up of accrual (225,000) December 31, 2017 $ 507,000
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Quoted Prices Significant Other Significant Total Liabilities: Derivative liability $ — $ — $ 1,271,000 $ 1,271,000 Total $ — $ — $ 1,271,000 $ 1,271,000 The following table presents the Company’s assets and liabilities that are measured at fair value on a recurring basis and non-recurring at December 31, 2016, consistent with the fair value hierarchy provisions: Quoted Prices Significant Other Significant Total Assets (non-recurring): Capitalized software development costs $ — $ — $ 1,359,000 $ 1,359,000 Total $ — $ — $ 1,359,000 $ 1,359,000 Liabilities: Derivative liability $ — $ — $ 1,183,000 $ 1,183,000 Total $ — $ — $ 1,183,000 $ 1,183,000

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2017
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Purchase Consideration Amount of consideration: $ 16,000,000 Tangible assets acquired and liabilities assumed at fair value Accounts receivable $ 7,129,000 Inventories 15,232,000 Property and equipment 3,868,000 Prepaid expenses 944,000 Accounts payable (2,294,000 ) Customer deposits (1,137,000 ) Accrued expenses (451,000 ) Net tangible assets acquired $ 23,291,000 Identifiable intangible assets Trade names and technology $ 1,100,000 Customer relationships 2,520,000 Total Identifiable Intangible Assets $ 3,620,000 Total net assets acquired $ 26,911,000 Consideration 16,000,000 Gain on bargain purchase $ 10,911,000
Business Acquisition, Pro Forma Information [Table Text Block]	The following presents the unaudited pro-forma combined results of operations of xG with Vislink and IMT (2016 only) as if the entities were combined on January 1, 2016. For the Year Ended 2017 2016 Revenues, net $ 49,118 $ 50,827 Net loss allocable to common shareholders $ (25,810 ) $ (35,283 ) Net loss per share $ (2.13 ) $ (57.28 ) Weighted average number of shares outstanding 12,138 616
Integrated Microwave Technologies [Member]
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 Prepaid expenses 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 3,000,000 Gain on bargain purchase $ 2,749,000

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 31, December 31, Accounts receivable $ 9,305,000 $ 1,696,000 Allowance for doubtful accounts (968,000) (327,000) Net accounts receivable $ 8,337,000 $ 1,369,000

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2017
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventories included in the accompanying consolidated balance sheet are stated at the lower of cost or market as summarized below: December 31, December 31, Raw materials $ 10,571,000 $ 3,106,000 Work-in-process 2,660,000 536,000 Finished goods 5,249,000 2,328,000 Sub-total inventories 18,480,000 5,970,000 Less reserve for slow moving and excess inventory (3,727,000) (3,248,000) Total inventories, net $ 14,753,000 $ 2,722,000

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property and equipment consists of the following: Useful Life December 31, 2017 2016 Cost: Furniture and fixtures 1 – 10 $ 486,000 $ 249,000 Leasehold improvements (A) 1,989,000 822,000 Computers, software and equipment 1 - 11 6,189,000 3,314,000 Vehicles 1 - 7 273,000 255,000 Accumulated depreciation (5,700,000) (3,869,000) Property and equipment, net $ 3,237,000 $ 771,000 (A) The shorter of the economic life or remaining lease term.

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Intangible assets consist of the following finite assets: Software Development Costs Patents and Licenses Trade Names and Customer Relationships Accumulated Accumulated Accumulated Accumulated Costs Amortization Costs Amortization Costs Amortization Costs Amortization Net Balance as of January 1, 2016 $ 18,647,000 $ (11,500,000) $ 12,378,000 $ (7,622,000) $ - $ - $ - $ - $ 11,903,000 Additions - - - - 350,000 - 360,000 - 710,000 Impairments - (2,462,000) - (221,000) - - - (2,683,000) Amortization - (3,326,000) - (664,000) - (35,000) - (33,000) (4,058,000) Balance as of December 31, 2016 $ 18,647,000 $ (17,288,000) $ 12,378,000 $ (8,507,000) $ 350,000 $ (35,000) $ 360,000 $ (33,000) $ 5,872,000 Additions - - - - 1,100,000 - 2,520,000 - 3,620,000 Amortization - (923,000) - (664,000) - (208,000) - (803,000) (2,598,000) Balance as of December 31, 2017 $ 18,647,000 $ (18,211,000) $ 12,378,000 $ (9,171,000) $ 1,450,000 $ (243,000) $ 2,880,000 $ (836,000) $ 6,894,000
Finite-lived Intangible Assets Amortization Expense [Table Text Block]	Estimated amortization expense for total intangible assets for the succeeding five years is as follows: 2018 $ 2,298,000 2019 1,763,000 2020 993,000 2021 817,000 2022 574,000 Thereafter 449,000 $ 6,894,000

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure Text Block [Abstract]
Schedule of Accrued Liabilities [Table Text Block]	December 31, 2017 December 31, 2016 Compensation $ 1,306,000 $ 340,000 Commissions 499,000 13,000 Warranty 507,000 182,000 Rent 54,000 15,000 Payables 27,000 70,000 Interest 42,000 269,000 Series D Shortfall — 898,000 Deferred Equity 715,000 295,000 $ 3,150,000 $ 2,082,000

OBLIGATIONS UNDER CAPITAL LEA35

OBLIGATIONS UNDER CAPITAL LEASE (Tables)	12 Months Ended
	Dec. 31, 2017
Leases, Capital [Abstract]
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	The future minimum payments for capital leases as of December 31, 2017 are as follows: For the year ending December 31: 2018 24,000 2019 16,000 2020 14,000 Total minimum lease payments 54,000 Less amount representing interest (6,000) Present value of the net minimum lease payments 48,000 Less obligations under capital lease maturing within one year (18,000) Long-term portion of obligations under capital lease $ 30,000

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The provision (benefit) for income taxes consists of the following: December 31, 2017 2016 Current tax provision (benefit) Federal $ — $ — State — — — — Deferred tax provision (benefit) Federal 21,269,000 (7,632,000) State (1,994,000) 106,000 Foreign (885,000) — Change in valuation allowance (18,390,000) 7,526,000 Income tax provision (benefit) $ — $ —
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	A reconciliation of the statutory tax rate to the effective tax rate is as follows: December 31, 2017 2016 Statutory Federal income tax rate 34.0 % 34.0 % State and local taxes net of Federal benefit 13.96 0.53 Permanent differences (2.74) 4.66 Provision to return 1.21 1.47 IMT opening balance — (4.65) Bargain purchase gain 36.65 — Vislink opening balance (36.65) — Invested earnings of foreign subsidiary (8.30) — Change in federal statutory rate (212.41) — Valuation allowance 174.28 (36.01) Effective tax rate — % — %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Significant components of the Company’s deferred tax assets are as follows: December 31, 2017 2016 Deferred Tax Assets Federal R&D credit $ 2,819,000 $ 2,586,000 Inventory 836,000 2,161,000 Allowance for bad debt 102,000 109,000 Compensation Related 120,000 77,000 Pension 33,000 — Other Accruals 88,000 23,000 State Net operating losses 6,909,000 5,230,000 Federal Net operating losses 33,657,000 51,175,000 Property & Equipment 119,000 92,000 Stock Options 5,240,000 7,069,000 Other 623,000 — Valuation Allowance (48,159,000) (66,548,000) Total Deferred Tax Assets 2,387,000 1,974,000 Deferred Tax Liabilities Property and Equipment (197,000) — Intangibles (1,567,000) (1,974,000) Inventory (623,000) — Total Deferred Tax Liabilities (2,387,000) (1,974,000) Net Deferred Tax Asset/(Liability) $ - $ -

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2017
DERIVATIVE LIABILITY [Line Items]
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 December 31, 2017 and 2016: Years Ended December 31, 2017 2016 Number of shares underlying the warrants 968,080 977,751 Fair market value of stock $ 1.62 $ 1.35 Exercise price $ 2.00 to 2,400 $ 2.00 to 2,400 Volatility 67% to 160% 173% to 201% Risk-free interest rate 1.76% to 2.20% 1.20% to 1.93% Expected dividend yield — — Warrant life (years) 0.8 to 3.55 1.8 to 4.55
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Years Ended December 31, 2017 2016 Beginning balance $ 1,183,000 $ 1,284,000 Recognition of warrant liability on issuance dates — 4,823,000 Reclassification to stockholders’ equity upon exercise — (2,379,000) Change in fair value of derivative liabilities 88,000 (2,545,000) Ending balance $ 1,271,000 $ 1,183,000

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2017
Class of Warrant or Right [Line Items]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Each option is estimated on the date of grant, using the Black-Scholes model and the following assumptions (all in weighted averages); however no options were granted during the year ended December 31, 2016: 2017 Exercise price $ 1.58 Volatility 285.27 % Risk-free interest rate 1.88 % Expected dividend yield 0 % Expected term (years) 6
Schedule of Share-based Compensation, Activity [Table Text Block]	A summary of the warrant activity is as follows: Number of Weighted Warrants Outstanding, January 1, 2017 7,611,904 $ 5.98 Granted 2,145,489 2.19 Exercised (1,062,113) 2.06 Forfeited or Expired (7) 42,000.00 Warrants Outstanding, December 31, 2017 8,695,273 5.50 Exercisable, December 31, 2017 8,695,273 $ 5.50
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	Summary information regarding the warrants as of December 31, 2017 is as follows: Exercise Price Number Outstanding Weighted Average $2.00 6,512,475 4.02 $2.00* 1,037,288 3.55 $2.50 982,989 4.09 $8.40 20,833 3.82 $13.79 116,666 3.38 $90.00 20,417 0.84 $420.00 59 0.25 $1,380.00 1,209 2.10 $2,400.00 353 2.15 $2,625.00 143 0.88 $8,244.00 2,723 0.66 $10,500.00 118 0.04 Outstanding, December 31, 2017 8,695,273 *Represents group of warrants repriced from $6.85 to $ 2.00
Equity Incentive Plans Two [Member]
Class of Warrant or Right [Line Items]
Schedule of Share-based Compensation, Activity [Table Text Block]	A summary of the status of the Company’s stock option plans for the years ended December 31, 2017 and 2016 is as follows: Number of Options Weighted Options Outstanding, January 1, 2017 1,844 $ 1,544 Granted 6,690,500 1.58 Exercised — — Forfeited or Expired (141,844) 58.80 Options outstanding, December 31, 2017 6,550,500 1.58 Exercisable, December 31, 2017 — $ —

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Schedule of Lease Obligations Assumed in Acquisition [Table Text Block]	In connection with the acquisition of Vislink, the Company assumed the lease obligations relating to Vislink office space in the following locations: Location Lease End Date Approximate Colchester, U.K. March 2025 $ 3,554,000 Billerica, MA May 2021 $ 1,506,000 Singapore August 2020 $ 90,000 Dubai, United Arab Emirates July 2018 $ 28,000 Anaheim, CA June 2018 $ 20,000
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	The Company’s total obligation of minimum future annual rentals, exclusive of real estate taxes and related costs, is approximately as follows: Year Ending December 31, 2018 $ 1,746,000 2019 1,563,000 2020 1,224,000 2021 567,000 2022 383,000 Thereafter 383,000 $ 5,866,000

GEOGRAPHICAL INFORMATION (Table

GEOGRAPHICAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	The Company has one operating segment and the decision-making group is the senior executive management team. Year Ended Year Ended December 31, 2017 December 30, 2016 Revenue: North America $ 19,900,000 $ 6,030,000 South America 6,933,000 372,000 Europe 11,451,000 56,000 Asia 5,105,000 92,000 Rest of World 4,435,000 24,000 $ 47,824,000 $ 6,574,000 Year Ended Year Ended December 31, 2017 December 31, 2016 Long-Lived Assets: United States $ 5,700,000 $ 6,643,000 United Kingdom 4,431,000 — $ 10,131,000 $ 6,643,000

NATURE OF OPERATIONS (Details T

NATURE OF OPERATIONS (Details Textual)	1 Months Ended
	Dec. 15, 2016	Jun. 20, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Stockholders' Equity, Reverse Stock Split	1-for-10	1-for-12

LIQUIDITY AND FINANCIAL CONDI42

LIQUIDITY AND FINANCIAL CONDITION (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Retained Earnings (Accumulated Deficit)	$ (219,845)	$ (209,299)
Operating Income (Loss), Total	(23,389)	$ (22,860)
Working Capital	$ 7,500

SUMMARY OF SIGNIFICANT ACCOUN43

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Product Warranty Liability [Line Items]
Warranty reserve expense		$ 52,000
Warranty Reserves [Member]
Product Warranty Liability [Line Items]
Begining, Balance	$ 182,000	9,000
Warranty reserve acquired in IMT/Vislink acquisition		167,000
Warranty reserve expense	550,000	52,000
Warranty claims settled and true-up of accrual	(225,000)	(46,000)
Ending, Balance	$ 507,000	$ 182,000

SUMMARY OF SIGNIFICANT ACCOUN44

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Assets (non-recurring):
Assets - Carrying Amount		$ 1,359,000
Liabilities:
Liabilities - Carrying Amount	$ 1,271,000	1,183,000
Derivative Financial Instruments, Liabilities [Member]
Liabilities:
Liabilities - Carrying Amount	1,271,000	1,183,000
Capitalized software development costs [Member]
Assets (non-recurring):
Assets - Carrying Amount		1,359,000
Fair Value, Inputs, Level 1 [Member]
Assets (non-recurring):
Assets - Carrying Amount		0
Liabilities:
Liabilities - Carrying Amount	0	0
Fair Value, Inputs, Level 1 [Member] | Derivative Financial Instruments, Liabilities [Member]
Liabilities:
Liabilities - Carrying Amount	0	0
Fair Value, Inputs, Level 1 [Member] | Capitalized software development costs [Member]
Assets (non-recurring):
Assets - Carrying Amount		0
Fair Value, Inputs, Level 2 [Member]
Assets (non-recurring):
Assets - Carrying Amount		0
Liabilities:
Liabilities - Carrying Amount	0	0
Fair Value, Inputs, Level 2 [Member] | Derivative Financial Instruments, Liabilities [Member]
Liabilities:
Liabilities - Carrying Amount	0	0
Fair Value, Inputs, Level 2 [Member] | Capitalized software development costs [Member]
Assets (non-recurring):
Assets - Carrying Amount		0
Fair Value, Inputs, Level 3 [Member]
Assets (non-recurring):
Assets - Carrying Amount		1,359,000
Liabilities:
Liabilities - Carrying Amount	1,271,000	1,183,000
Fair Value, Inputs, Level 3 [Member] | Derivative Financial Instruments, Liabilities [Member]
Liabilities:
Liabilities - Carrying Amount	$ 1,271,000	1,183,000
Fair Value, Inputs, Level 3 [Member] | Capitalized software development costs [Member]
Assets (non-recurring):
Assets - Carrying Amount		$ 1,359,000

SUMMARY OF SIGNIFICANT ACCOUN45

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) shares in Millions	12 Months Ended
	Dec. 31, 2017USD ($)shares	Dec. 31, 2016USD ($)shares	Dec. 31, 2015USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment of Intangible Assets, Finite-lived		$ 2,700,000
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares	15.2	7.6
Advertising Expense	$ 542,000	$ 188,000
Cash, Uninsured Amount	250,000
Standard and Extended Product Warranty Accrual, Increase for Warranties Issued		52,000
Foreign Currency Transaction Gain (Loss), Realized	284,000	0
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax, Portion Attributable to Parent	354,000	0
Amortization of Intangible Assets	2,598,000	4,058,000
Shipping, Handling and Transportation Costs	$ 886,000	$ 22,000
Accounts Receivable [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Concentration Risk, Percentage	33.00%	53.00%
Sales Revenue, Net [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Concentration Risk, Percentage	10.00%	10.00%
One Customer [Member] | Accounts Receivable [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Concentration Risk, Net Assets Amount, Geographic Area	$ 0	$ 499,000
Concentration Risk, Percentage	20.00%	36.00%
One Customer [Member] | Sales Revenue, Net [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Concentration Risk, Net Assets Amount, Geographic Area	$ 5,535,000	$ 702,000
Concentration Risk, Percentage	12.00%	11.00%
Two Customers [Member] | Accounts Receivable [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Concentration Risk, Net Assets Amount, Geographic Area	$ 0	$ 227,000
Concentration Risk, Percentage	13.00%	17.00%
United Kingdom Pounds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign Currency Exchange Rate, Translation	1.3491240
Foreign Currency Exchange Rate, Remeasurement	1.2936987
Software Development [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years
Capitalized Computer Software, Amortization	$ 923,000	$ 3,326,000
Amortization of Intangible Assets	923,000	3,326,000
Intangible Assets, Gross (Excluding Goodwill)	18,647,000	18,647,000	$ 18,647,000
Patents [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment of Intangible Assets, Finite-lived		200,000
Amortization of Intangible Assets	664,000	664,000
Intangible Assets, Gross (Excluding Goodwill)	12,378,000	12,378,000	12,378,000
Warranty Reserves [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Standard and Extended Product Warranty Accrual	507,000	182,000	$ 9,000
Standard and Extended Product Warranty Accrual, Additions from Business Acquisition		167,000
Standard and Extended Product Warranty Accrual, Increase for Warranties Issued	$ 550,000	52,000
Minimum [Member] | Patents [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Finite-Lived Intangible Asset, Useful Life	18 years 6 months
Maximum [Member] | Patents [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Finite-Lived Intangible Asset, Useful Life	20 years
Patents And Licenses [Member] | Minimum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Finite-Lived Intangible Asset, Useful Life	18 years 6 months
Patents And Licenses [Member] | Maximum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Finite-Lived Intangible Asset, Useful Life	20 years
Other Intangible Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Amortization of Intangible Assets	$ 1,011,000	68,000
Intangible Assets, Gross (Excluding Goodwill)	$ 3,620,000	$ 710,000
Other Intangible Assets [Member] | Minimum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Finite-Lived Intangible Asset, Useful Life	3 years
Other Intangible Assets [Member] | Maximum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Finite-Lived Intangible Asset, Useful Life	15 years

ACQUISITION (Details)

ACQUISITION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Purchase Consideration
Amount of consideration:	$ 16,000,000	$ 3,000,000
Tangible assets acquired and liabilities assumed at fair value
Cash	0	477,000
Accounts receivable	7,129,000	676,000
Inventories	15,232,000	3,329,000
Property and equipment	3,868,000	1,470,000
Accounts payable	2,294,000	423,000
Customer deposits	(1,567,000)	(1,974,000)
Deferred rent	0	(167,000)
Accrued expenses	(451,000)	(378,000)
Net tangible assets acquired	23,291,000	5,039,000
Identifiable intangible assets
Total Identifiable Intangible Assets	3,620,000	710,000
Total net assets acquired	26,911,000	5,749,000
Gain on bargain purchase	10,911,000	2,749,000
Consideration	16,000,000	3,000,000
Integrated Microwave Technologies [Member]
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
Prepaid expenses	55,000
Accounts payable	(423,000)
Deferred rent	(167,000)
Accrued expenses	(378,000)
Net tangible assets acquired	5,039,000
Identifiable intangible assets
Total Identifiable Intangible Assets	710,000
Total net assets acquired	5,749,000
Gain on bargain purchase	2,749,000
Consideration	3,000,000
Vislink International Limited [Member]
Purchase Consideration
Amount of consideration:	16,000,000
Tangible assets acquired and liabilities assumed at fair value
Accounts receivable	7,129,000
Inventories	15,232,000
Property and equipment	3,868,000
Prepaid expenses	944,000
Accounts payable	(2,294,000)
Customer deposits	(1,137,000)
Accrued expenses	(451,000)
Net tangible assets acquired	23,291,000
Identifiable intangible assets
Total Identifiable Intangible Assets	3,620,000
Total net assets acquired	26,911,000
Gain on bargain purchase	10,911,000	15,500,000
Consideration	16,000,000
Trademarks and Trade Names [Member] | Integrated Microwave Technologies [Member]
Identifiable intangible assets
Total Identifiable Intangible Assets	350,000
Trademarks and Trade Names [Member] | Vislink International Limited [Member]
Identifiable intangible assets
Total Identifiable Intangible Assets	1,100,000
Customer Relationships [Member]
Identifiable intangible assets
Total Identifiable Intangible Assets	2,520,000	$ 360,000
Customer Relationships [Member] | Integrated Microwave Technologies [Member]
Identifiable intangible assets
Total Identifiable Intangible Assets	360,000
Customer Relationships [Member] | Vislink International Limited [Member]
Identifiable intangible assets
Total Identifiable Intangible Assets	$ 2,520,000

ACQUISITION (Details 1)

ACQUISITION (Details 1) - Integrated Microwave Technologies [Member] - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition Pro Forma Information [Line Items]
Revenues, net	$ 49,118	$ 50,827
Net loss allocable to common shareholders	$ (25,810)	$ (35,283)
Net loss per share	$ (2.13)	$ (57.28)
Weighted average number of shares outstanding	12,138	616

ACQUISITION (Details Textual)

ACQUISITION (Details Textual) - USD ($)	Feb. 02, 2017	Mar. 17, 2017	Feb. 02, 2017	Jan. 29, 2016	Dec. 31, 2017	Dec. 31, 2016	Jan. 13, 2017
Business Acquisition [Line Items]
Conversion of Stock, Shares Converted					968,080	977,751
Payments to Acquire Businesses, Gross			$ 16,000,000
Repayments of Notes Payable					$ 2,000,000	$ 0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other					451,000	378,000
Other Utility Costs				$ 3,000,000
Business Combination, Bargain Purchase, Gain Recognized, Amount					10,911,000	$ 2,749,000
Convertible Notes Payable [Member]
Business Acquisition [Line Items]
Repayments of Debt					$ 824,000
Series D Preferred Stock [Member]
Business Acquisition [Line Items]
Conversion of Stock, Shares Issued						5,750,000
Asset Purchase Modification Agreement [Member]
Business Acquisition [Line Items]
Business Combination Asset Purchase Modification Agreement Consideration Payable Terms					Asset Purchase Modification Agreement, which terminated the Payment Notes, cancelling all principal and interest due, or to become due thereunder andinstead obligated the Company to; (i) at the time of 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 Series D Shares having an aggregate value of cash proceeds, upon conversion of such Series D Shares into the 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).
Asset Purchase Modification Agreement [Member] | Series D Preferred Stock [Member]
Business Acquisition [Line Items]
Conversion of Stock, Shares Issued					416,667
Conversion of Stock, Shares Converted					5,000,000
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability					$ 648,000
Integrated Microwave Technologies [Member]
Business Acquisition [Line Items]
Business Combination Asset Purchase Modification Agreement Consideration Payable Terms	On February 2, 2017, the Company and the New Holders agreed that any sales of common stock underlying the Series D Shares would not, in the aggregate, exceed 2.75% of that days dollar volume of the Companys common stock traded, provided that the New Holders shall be entitled to sell no less than an aggregate of $27,500 each trading day.
Notes Payable							$ 1,350,095
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other					378,000
Business Combination, Bargain Purchase, Gain Recognized, Amount					$ 2,749,000
Integrated Microwave Technologies [Member] | Asset Purchase Modification Agreement [Member]
Business Acquisition [Line Items]
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 the Companys common stock to IMT, or otherwise raise additional funds to cover the shortfall. Cash proceeds is determined through the cash or cash equivalent, received by IMT upon sale of shares of common stock issued to IMT upon IMTs conversion of any Series D Shares delivered by the Company to IMT under the Asset Purchase Modification Agreement, net of any transaction costs or expenses, evidence of which shall be provided to the Company at the time of sale of such Series D Shares. Every time a new Tranche is issued, IMT shall be obligated to provide evidence of its currents cash proceeds and the remaining amount of the $2,500,000 (plus interest) remaining due.
Repayments of Debt						$ 500,000
Integrated Microwave Technologies [Member] | Asset Purchase Modification Agreement [Member] | Series D Preferred Stock [Member]
Business Acquisition [Line Items]
Conversion of Stock, Shares Issued						5,750,000
Vislink Communication Systems [Member]
Business Acquisition [Line Items]
Notes Payable	$ 4,900,000		4,900,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets	$ 26,900,000		26,900,000
Business Combination, Consideration Transferred, Liabilities Incurred			9,500,000
Payments to Acquire Businesses, Gross			6,500,000
Revenue Reduction Annualized Rate	0.60%
Extinguishment of Debt, Amount	$ 2,900,000
Repayments of Notes Payable		$ 2,000,000
Debt Instrument, Description of Variable Rate Basis	LIBOR plus 1.9%
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other	$ 4,600,000		$ 4,600,000
Vislink Communication Systems [Member] | Minimum [Member]
Business Acquisition [Line Items]
Property, Plant and Equipment, Useful Life					1 year
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life					3 years
Vislink Communication Systems [Member] | Maximum [Member]
Business Acquisition [Line Items]
Property, Plant and Equipment, Useful Life					11 years
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life					10 years
Vislink International Limited [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other					$ 451,000
Business Combination, Bargain Purchase, Gain Recognized, Amount					$ 10,911,000	$ 15,500,000

ACCOUNTS RECEIVABLE (Details)

ACCOUNTS RECEIVABLE (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	$ 9,305,000	$ 1,696,000
Allowance for doubtful accounts	(968,000)	(327,000)
Net accounts receivable	$ 8,337,000	$ 1,369,000

ACCOUNTS RECEIVABLE (Details Te

ACCOUNTS RECEIVABLE (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Provision for Doubtful Accounts	$ 335	$ 631

INVENTORIES (Details)

INVENTORIES (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Inventory [Line Items]
Raw materials	$ 10,571,000	$ 3,106,000
Work-in-process	2,660,000	536,000
Finished goods	5,249,000	2,328,000
Sub-total inventories	18,480,000	5,970,000
Less reserve for slow moving and excess inventory	(3,727,000)	(3,248,000)
Total inventories, net	$ 14,753,000	$ 2,722,000

INVENTORIES (Details Textual)

INVENTORIES (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Inventory [Line Items]
Inventory Write-down	$ 1,781,000	$ 2,417,000

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016
Cost:
Accumulated depreciation		$ (5,700,000)	$ (3,869,000)
Property and equipment, net		3,237,000	771,000
Furniture and Fixtures [Member]
Cost:
Furniture and equipment		$ 486,000	249,000
Furniture and Fixtures [Member] | Maximum [Member]
Cost:
Useful Life		10 years
Furniture and Fixtures [Member] | Minimum [Member]
Cost:
Useful Life		1 year
Leasehold Improvements [Member]
Cost:
Leasehold improvements	[1]	$ 1,989,000	822,000
Computer Equipment [Member]
Cost:
Computers, software and equipment		$ 6,189,000	3,314,000
Computer Equipment [Member] | Maximum [Member]
Cost:
Useful Life		11 years
Computer Equipment [Member] | Minimum [Member]
Cost:
Useful Life		1 year
Vehicles [Member]
Cost:
Vehicles		$ 273,000	$ 255,000
Vehicles [Member] | Maximum [Member]
Cost:
Useful Life		7 years
Vehicles [Member] | Minimum [Member]
Cost:
Useful Life		1 year
[1]	The shorter of the economic life or remaining lease term.

PROPERTY AND EQUIPMENT (Detai54

PROPERTY AND EQUIPMENT (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Depreciation	$ 1,831,000	$ 1,503,000

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Balance Beginning	$ 5,872,000	$ 11,903,000
Additions	3,620,000	710,000
Impairments		(2,683,000)
Amortization	(2,598,000)	(4,058,000)
Balance Ending	6,894,000	5,872,000
Patents and Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Balance Beginning, Cost	12,378,000	12,378,000
Balance Beginning, A.A.	(8,507,000)	(7,622,000)
Additions	0	0
Impairments		(221,000)
Amortization	(664,000)	(664,000)
Balance Ending, Cost	12,378,000	12,378,000
Balance Ending, A.A.	(9,171,000)	(8,507,000)
Trade Names and Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Balance Beginning, Cost	350,000	0
Balance Beginning, A.A.	(35,000)	0
Additions	1,100,000	350,000
Impairments		0
Amortization	(208,000)	(35,000)
Balance Ending, Cost	1,450,000	350,000
Balance Ending, A.A.	(243,000)	(35,000)
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Balance Beginning, Cost	360,000	0
Balance Beginning, A.A.	(33,000)	0
Additions	2,520,000	360,000
Impairments		0
Amortization	(803,000)	(33,000)
Balance Ending, Cost	2,880,000	360,000
Balance Ending, A.A.	(836,000)	(33,000)
Software Development [Member]
Finite-Lived Intangible Assets [Line Items]
Balance Beginning, Cost	18,647,000	18,647,000
Balance Beginning, A.A.	(17,288,000)	(11,500,000)
Additions	0	0
Impairments		(2,462,000)
Amortization	(923,000)	(3,326,000)
Balance Ending, Cost	18,647,000	18,647,000
Balance Ending, A.A.	$ (18,211,000)	$ (17,288,000)

INTANGIBLE ASSETS (Details 1)

INTANGIBLE ASSETS (Details 1)	Dec. 31, 2017USD ($)
Finite-Lived Intangible Assets [Line Items]
2,018	$ 2,298,000
2,019	1,763,000
2,020	993,000
2,021	817,000
2,022	574,000
Thereafter	449,000
Finite-Lived Intangible Assets, Net, Total	$ 6,894,000

INTANGIBLE ASSETS (Details Text

INTANGIBLE ASSETS (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 2,598,000	$ 4,058,000
Impairment of Intangible Assets, Finite-lived		2,700,000
Asset Impairment Charges, Total	$ 0	2,683,000
Finite-Lived Intangible Assets, Remaining Amortization Period	2 years 9 months
Minimum [Member] | Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	3 years
Maximum [Member] | Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	15 years
Patents And Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 12,300,000
Intangible Assets, Gross (Excluding Goodwill), Total	12,378,000	12,378,000	$ 12,378,000
Amortization of Intangible Assets	664,000	664,000
Amortization Of Intangible Assets Accumulated Amortization	$ 100,000
Impairment of Intangible Assets, Finite-lived		200,000
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
Software Development [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years
Intangible Assets, Gross (Excluding Goodwill), Total	$ 18,647,000	18,647,000	$ 18,647,000
Amortization of Intangible Assets	$ 923,000	3,326,000
Software Development [Member] | Fair Value, Inputs, Level 3 [Member]
Finite-Lived Intangible Assets [Line Items]
Asset Impairment Charges, Total		$ 2,500,000

ACCRUED EXPENSES (Details)

ACCRUED EXPENSES (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Compensation	$ 1,306,000	$ 340,000
Commissions	499,000	13,000
Warranty	507,000	182,000
Rent	54,000	15,000
Payables	27,000	70,000
Interest	42,000	269,000
Series D Shortfall	0	898,000
Deferred Equity	715,000	295,000
Accrued Liabilities, Current	$ 3,150,000	$ 2,082,000

OBLIGATIONS UNDER CAPITAL LEA59

OBLIGATIONS UNDER CAPITAL LEASE (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Capital Lease Obligation [Line Items]
2,018	$ 24,000
2,019	16,000
2,020	14,000
Total minimum lease payments	54,000
Less amount representing interest	(6,000)
Present value of the net minimum lease payments	48,000
Less obligations under capital lease maturing within one year	(18,000)
Long-term portion of obligations under capital lease	$ 30,000	$ 49,000

OBLIGATIONS UNDER CAPITAL LEA60

OBLIGATIONS UNDER CAPITAL LEASE (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Equipment [Member]
Capital Lease Obligation [Line Items]
Capital Leased Assets, Gross	$ 54,000	$ 120,000
Capital Leases, Income Statement, Amortization Expense	$ 82,000	$ 51,000
Minimum [Member]
Capital Lease Obligation [Line Items]
Interest Rate on Capital Leases	7.60%
Maximum [Member]
Capital Lease Obligation [Line Items]
Interest Rate on Capital Leases	7.90%

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Textual) - USD ($)	Jan. 10, 2017	Apr. 15, 2016	Jul. 20, 2016	Feb. 29, 2016	Jan. 29, 2016	Dec. 31, 2017	Dec. 31, 2016	Oct. 06, 2011
Debt Instrument [Line Items]
Debt Instrument, Face Amount						$ 2,000,000
Line of Credit Facility, Commitment Fee Amount						302,000	$ 0
Amortization of Debt Discount (Premium)						0	50,000
Interest Expense [Member]
Debt Instrument [Line Items]
Amortization of Debt Discount (Premium)						$ 50,000,000
April 5 Convertible Notes [Member]
Debt Instrument [Line Items]
Debt Conversion, Converted Instrument, Shares Issued (in shares)						45,834
Debt Conversion, Original Debt, Amount						$ 360,000
Proceeds from Convertible Debt		$ 500,000
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Debt Instrument, Periodic Payment, Interest				$ 48,113
Line of Credit Facility, Commitment Fee Percentage					5.00%
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%			5.00%
Debt Instrument, Face Amount		$ 550,000			$ 500,000
Proceeds from Issuance of Debt					$ 178,000
Line of Credit Facility, Commitment Fee Amount	$ 5
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, Interest Rate, Stated Percentage								9.00%
Accrued Interest And Fees						$ 42,000	$ 132,000
Long-term Debt, Gross								$ 2,000,000
Debt Instrument, Convertible, Conversion Price								$ 42,000
Treco International, S.A [Member] | Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Debt Conversion, Converted Instrument, Shares Issued (in shares)						137,742	9,653
Long-term Debt, Gross						$ 2,000,000
Paid-in-Kind Interest						270,000	$ 90,000
Interest Expense, Debt, Total						$ 180,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Current tax provision (benefit)
Federal	$ 0	$ 0
State	0	0
Current Income Tax Expense (Benefit), Total	0	0
Deferred tax provision (benefit)
Federal	21,269,000	(7,632,000)
State	(1,994,000)	106,000
Foreign	(885,000)	0
Change in valuation allowance	(18,390,000)	7,526,000
Income tax provision (benefit)	$ 0	$ 0

INCOME TAXES (Details 1)

INCOME TAXES (Details 1)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Operating Loss Carryforwards [Line Items]
Statutory Federal income tax rate	34.00%	34.00%
State and local taxes net of Federal benefit	13.96%	0.53%
Permanent differences	(2.74%)	4.66%
Provision to return	1.21%	1.47%
IMT opening balance	0.00%	(4.65%)
Bargain purchase gain	36.65%	0.00%
Vislink opening balance	(36.65%)	0.00%
Invested earnings of foreign subsidiary	(8.30%)	0.00%
Change in federal statutory rate	(212.41%)	0.00%
Valuation allowance	174.28%	(36.01%)
Effective tax rate	0.00%	0.00%

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Deferred Tax Assets
Federal R&D credit	$ 2,819,000	$ 2,586,000
Inventory	836,000	2,161,000
Allowance for bad debt	102,000	109,000
Compensation Related	120,000	77,000
Pension	33,000	0
Other Accruals	88,000	23,000
State Net operating losses	6,909,000	5,230,000
Federal Net operating losses	33,657,000	51,175,000
Property & Equipment	119,000	92,000
Stock Options	5,240,000	7,069,000
Valuation Allowance	(48,159,000)	(66,548,000)
Other	623,000	0
Total Deferred Tax Assets	2,387,000	1,974,000
Deferred Tax Liabilities
Property & Equipment	(197,000)	0
Intangibles	(1,567,000)	(1,974,000)
Inventory	(623,000)	0
Total Deferred Tax Liabilities	(2,387,000)	(1,974,000)
Net Deferred Tax Asset/(Liability)	$ 0	$ 0

INCOME TAXES (Details Textual)

INCOME TAXES (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards		$ 156.8
Deferred Tax Assets, Tax Credit Carryforwards, Research		$ 2.8
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		34.00%	34.00%
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration		$ 3.9
Scenario, Plan [Member]
Operating Loss Carryforwards [Line Items]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount		$ 22.4
Effective Income Tax Rate Reconciliation, Deduction, Interest Expense	100.00%

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Number of shares underlying the warrants	968,080	977,751
Fair market value of stock	$ 1.62	$ 1.35
Volatility	285.27%
Risk-free interest rate	1.88%
Expected dividend yield	0.00%	0.00%
Warrant life (years)	6 years
Maximum [Member]
Exercise price	$ 2,400	$ 2,400
Volatility	160.00%	201.00%
Risk-free interest rate	2.20%	1.93%
Warrant life (years)	3 years 6 months 18 days	4 years 6 months 18 days
Minimum [Member]
Exercise price	$ 2	$ 2
Volatility	67.00%	173.00%
Risk-free interest rate	1.76%	1.20%
Warrant life (years)	9 months 18 days	1 year 9 months 18 days

DERIVATIVE LIABILITIES (Detai67

DERIVATIVE LIABILITIES (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Beginning balance	$ 1,183,000	$ 1,284,000
Recognition of warrant liability on issuance dates	0	4,823,000
Reclassification to stockholders’ equity upon exercise	0	(2,379,000)
Change in fair value of derivative liabilities	88,000	(2,545,000)
Ending balance	$ 1,271,000	$ 1,183,000

PREFERRED STOCK (Details Textua

PREFERRED STOCK (Details Textual) - USD ($)	1 Months Ended	10 Months Ended	12 Months Ended
	Feb. 29, 2016	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 21, 2016	Apr. 25, 2016	Feb. 05, 2016	Feb. 24, 2015	Feb. 11, 2015	Dec. 31, 2014	Mar. 31, 2013
Class of Stock [Line Items]
Preferred Stock, Par or Stated Value Per Share		$ 0.00001	$ 0.00001	$ 0.00001							$ 0.00001
Stock Issued During Period, Shares, New Issues	29,639
Convertible Preferred Stock, Terms of Conversion			Each share of the Series E Preferred is convertible into shares of our common stock (subject to adjustment as provided in the related certificate of designation of preferences, rights and limitations) at any time at the option of the holder at a conversion price of not less than 100% of the public offering price of the common stock. Holders of Series E Preferred will be prohibited from converting Series E Preferred into shares of our common stock if, as a result of such conversion, the holder, together with its affiliates, would own more than 4.99% of the total number of shares of our common stock then issued and outstanding. However, any holder may increase or decrease such percentage to any other percentage not in excess of 9.99%, provided that any increase in such percentage shall not be effective until 61 days after such notice to us.
Preferred Stock, Shares Authorized		10,000,000	10,000,000	10,000,000							10,000,000
Conversion of Stock, Shares Converted			968,080	977,751
Stock Issued During Period, Value, New Issues	$ 3,557,000
Payments of Stock Issuance Costs	$ 604,000
Conversion Of Stock Series B Preferred Stock Transactions		$ 4,530,000		$ 4,530,000
Sale of Stock, Price Per Share	$ 120
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
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		326,294
Conversion Of Stock Series B Preferred Stock Transactions				0
Series A convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized										3,000,000
Series B convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Dividend Rate, Percentage			7.00%
Convertible Preferred Stock, Terms of Conversion			(i) $2,400 or (ii) 85% of the lowest volume weighted average price of the common stock of the Company during the five (5) consecutive trading day period ending and including the trading day immediately preceding the delivery of the applicable conversion notice (as adjusted for stock splits, share combinations and similar transactions).
Preferred Stock, Shares Authorized							5,000,000		3,000,000
Conversion of Stock, Amount Converted			$ 0	4,530,000
Dividends And Deemed Dividend		$ 1,808,000
Series C convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized								3,000,000
Series D Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Par or Stated Value Per Share			$ 0.00001
Conversion of Stock, Amount Converted			$ 648,000	$ 3,271,000
Conversion of Stock, Shares Issued				5,750,000
Conversion Of Stock Series B Preferred Stock Transactions				$ 0
Conversion Of Preferred Stock Conversion Price			$ 1.20
Series D Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Par or Stated Value Per Share			1
Preferred Stock, Shares Authorized						5,000,000
Series E Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Par or Stated Value Per Share			$ 1,000
Series E Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized			5,000		5,000
Conversion of Stock, Shares Converted			1,200,000
Conversion of Stock, Shares Issued			2,400

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Exercise price	$ 1.58
Volatility	285.27%
Risk-free interest rate	1.88%
Expected dividend yield	0.00%	0.00%
Expected term (years)	6 years

STOCKHOLDERS' EQUITY (Details 1

STOCKHOLDERS' EQUITY (Details 1) - $ / shares	Jul. 02, 2017	Nov. 16, 2017	Mar. 24, 2017	Mar. 16, 2017	Dec. 31, 2017
Class of Warrant or Right [Line Items]
Number of Options, Granted (in Shares)	2,795,000	340,000		3,555,500
Weighted Average Exercise Price, Granted	$ 1.62	$ 1.54	$ 1.55
Equity Incentives Plan Two [Member]
Class of Warrant or Right [Line Items]
Number of Options, Outstanding (in Shares)					1,844
Number of Options, Granted (in Shares)					6,690,500
Number of Options, Exercised (in Shares)					0
Number of Options, Forfeited or Expired (in Shares)					(141,844)
Number of Options, Outstanding (in Shares)					6,550,500
Number of Options, Exercisable (in Shares)					0
Weighted Average Exercise Price Outstanding					$ 1,544
Weighted Average Exercise Price, Granted					1.58
Weighted Average Exercise Price, Exercised					0
Weighted Average Exercise Price, Forfeited or Expired					58.8
Weighted Average Exercise Price, Outstanding					1.58
Weighted Average Exercise Price, Exercisable					$ 0

STOCKHOLDERS' EQUITY (Details 2

STOCKHOLDERS' EQUITY (Details 2) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Class of Warrant or Right [Line Items]
Warrants Outstanding, Number of Options and Warrants (in Shares)	7,611,904
Granted Number of Options and Warrants (in Shares)	2,145,489
Exercised, Number of Options and Warrants (in Shares)	(1,062,113)	(64,466)
Forfeited or Expired, Number of Options and Warrants (in Shares)	(7)
Warrants Outstanding, Number of Options and Warrants (in Shares)	8,695,273	7,611,904
Exercisable, Number of Options and Warrants (in Shares)	8,695,273
Warrants Outstanding, Weighted Average Exercise Price	$ 5.98
Granted, Weighted Average Exercise Price	2.19
Exercised, Weighted Average Exercise Price	2.06
Forfeited or Expired, Weighted Average Exercise Price	42,000
Warrants Outstanding, Weighted Average Exercise Price	5.5	$ 5.98
Exercisable, Weighted Average Exercise Price	$ 5.5

STOCKHOLDERS' EQUITY (Details 3

STOCKHOLDERS' EQUITY (Details 3)	12 Months Ended
	Dec. 31, 2017shares
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Number Outstanding (in shares)	8,695,273
Exercise Price $2.00 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Number Outstanding (in shares)	6,512,475
Weighted Average Remaining Contractual Life (in years)	4 years 7 days
Exercise Price $2.00 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Number Outstanding (in shares)	1,037,288	[1]
Weighted Average Remaining Contractual Life (in years)	3 years 6 months 18 days	[1]
Exercise Price $2.50[Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Number Outstanding (in shares)	982,989
Weighted Average Remaining Contractual Life (in years)	4 years 1 month 2 days
Exercise Price $8.40 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Number Outstanding (in shares)	20,833
Weighted Average Remaining Contractual Life (in years)	3 years 9 months 25 days
Exercise Price $13.79 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Number Outstanding (in shares)	116,666
Weighted Average Remaining Contractual Life (in years)	3 years 4 months 17 days
Exercise Price $90.00 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Number Outstanding (in shares)	20,417
Weighted Average Remaining Contractual Life (in years)	10 months 2 days
Exercise Price $420.00 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Number Outstanding (in shares)	59
Weighted Average Remaining Contractual Life (in years)	3 months
Exercise Price $1,380.00 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Number Outstanding (in shares)	1,209
Weighted Average Remaining Contractual Life (in years)	2 years 1 month 6 days
Exercise Price $2,400.00 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Number Outstanding (in shares)	353
Weighted Average Remaining Contractual Life (in years)	2 years 1 month 24 days
Exercise Price $2,625.00 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Number Outstanding (in shares)	143
Weighted Average Remaining Contractual Life (in years)	10 months 17 days
Exercise Price $8,244.00 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Number Outstanding (in shares)	2,723
Weighted Average Remaining Contractual Life (in years)	7 months 28 days
Exercise Price $10,500.00 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Number Outstanding (in shares)	118
Weighted Average Remaining Contractual Life (in years)	14 days
[1]	Represents group of warrants repriced from $6.85 to $2.00

STOCKHOLDERS' EQUITY (Details T

STOCKHOLDERS' EQUITY (Details Textual) - USD ($)

Jul. 02, 2017

Jul. 15, 2016

Nov. 16, 2017

Aug. 18, 2017

Mar. 24, 2017

Mar. 16, 2017

Feb. 14, 2017

Dec. 27, 2016

Jul. 20, 2016

Jul. 20, 2016

May 16, 2016

Feb. 29, 2016

Dec. 31, 2017

Dec. 31, 2016

Sep. 11, 2017

May 19, 2017

Aug. 31, 2015

Class of Warrant or Right [Line Items]

Stock Issued During Period, Value, New Issues

$ 3,557,000

Common Stock, Par or Stated Value Per Share

$ 0.00001

$ 0.00001

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value

$ 1.58

Share-based Compensation, Total

$ 2,209,000

$ 369,000

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

$ 0

340,000

Stock Issued During Period, Shares, New Issues

29,639

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

2 years 9 months 14 days

Proceeds from Warrant Exercises

$ 2,124,000

$ 492,000

Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Remaining Contractual Term

9 years 4 months 17 days

Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Exercisable Options, Weighted Average Remaining Contractual Term

0 years

Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures

$ 3,042,000

Common Stock, Shares, Issued

14,897,392

7,606,518

Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs

$ 684,000

Preferred Stock, Shares Outstanding

0

0

Share-based Compensation Arrangement by Share-based Payment Award Options and warrants Exercises in Period

1,062,113

64,466

Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period

1,844

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

2,795,000

340,000

3,555,500

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

10 years

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price

$ 1.62

$ 1.54

$ 1.55

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate

1.84%

1.98%

1.90%

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate

0.00%

0.00%

0.00%

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate

283.93%

281.91%

286.51%

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term

6 years

6 years

6 years

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

The options vest at one third on July 1, 2018, one third on July 1, 2019 and one third on July 1, 2020.

The options vest at one third on November 16, 2018, one third on November 16, 2019 and one third on November 16, 2020

The options vest at one third on March 24, 2018, one third on March 24, 2019 and one third on March 24, 2020.

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

$ 7,720,000

2013 Stock Option Plan [Member]

Class of Warrant or Right [Line Items]

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

1,135,000

2015 Incentive Compensaion Plan [Member]

Class of Warrant or Right [Line Items]

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

755,500

2016 Incentive Compensaion Plan [Member]

Class of Warrant or Right [Line Items]

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

1,665,000

Lincoln Park Purchase Agreement [Member]

Class of Warrant or Right [Line Items]

Stock Issued During Period, Value, New Issues

$ 302,000

Stock Issued During Period, Shares, New Issues

192,431

Common Stock Issuable Value

$ 15,000,000

Common Stock Issuable Shares

192,431

125,000

Series E Preferred Stock [Member]

Class of Warrant or Right [Line Items]

Preferred Stock, Shares Outstanding

2,400

Convertible Preferred Stock, Shares Issued upon Conversion

1,200,000

Common Stock [Member]

Class of Warrant or Right [Line Items]

Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures

1,772,152

Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures

$ 0

Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs

$ 0

Maximum [Member] | Lincoln Park Purchase Agreement [Member]

Class of Warrant or Right [Line Items]

Common Stock Issuable Value

$ 1

Minimum [Member]

Class of Warrant or Right [Line Items]

Percentage Of Common Stock To Be Issued

20.00%

Form S 8 Registration Statement [Member]

Class of Warrant or Right [Line Items]

Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures

1,772,152

601,089

Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures

$ 3,042,000

$ 2,935,000

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

8.40

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 13.79

Proceeds from Issuance or Sale of Equity, Total

$ 793,000

Gross Proceeds From Issuance Or Sale Of Equity

$ 980,000

Common Stock, Shares, Issued

116,667

Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs

$ 187,000

July 2016 Financing [Member]

Class of Warrant or Right [Line Items]

Common Stock, Par or Stated Value Per Share

$ 0.00001

$ 0.00001

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 6.85

$ 6.85

Proceeds from Issuance or Sale of Equity, Total

$ 980,000

Proceeds from Warrant Exercises

$ 4,300,000

Number of Warrants Exercised

136,875

Common Stock, Shares, Issued

730,000

730,000

Class of Warrant or Right, Number of Securities Called by Each Warrant or Right

1.25

1.25

December 2016 Financing [Member] | Common Class A [Member]

Class of Warrant or Right [Line Items]

Common Stock, Par or Stated Value Per Share

$ 0.00001

Common Stock, Shares, Issued

3,800,000

Class of Warrant or Right, Number of Securities Called by Each Warrant or Right

1.25

December 2016 Financing [Member] | Common Class B [Member]

Class of Warrant or Right [Line Items]

Proceeds from Issuance or Sale of Equity, Total

$ 8,800,000

Common Stock, Shares, Issued

2,400

Class of Warrant or Right, Number of Securities Called by Each Warrant or Right

625

February 2017 Financing [Member]

Class of Warrant or Right [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 2

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

1,312,500

Net Proceeds From Issuance Or Sale Of Equity

$ 3,500,000

February 2017 Financing [Member] | Common Stock [Member]

Class of Warrant or Right [Line Items]

Common Stock, Shares, Issued

1,750,000

August 2017 Financing [Member]

Class of Warrant or Right [Line Items]

Proceeds from Issuance of Common Stock

$ 3,200,000

Stock Issued During Period, Shares, New Issues

1,560,978

February 2016 and July 2016 warrants [Member]

Class of Warrant or Right [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 2

February 2016 and July 2016 warrants [Member] | Maximum [Member]

Class of Warrant or Right [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 2

$ 6.85

February 2016 and July 2016 warrants [Member] | Minimum [Member]

Class of Warrant or Right [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.84

$ 1

August 2017 Warrants [Member] | August 2017 Financing [Member]

Class of Warrant or Right [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 2.50

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

780,489

Class Of Warrant Or Right term

5 years

COMMITMENTS AND CONTINGENCIES74

COMMITMENTS AND CONTINGENCIES (Details)	12 Months Ended
	Dec. 31, 2017USD ($)
Approximate Future Payments	$ 5,866,000
Colchester Uk [Member] | Vislink [Member]
Approximate Future Payments	$ 3,554,000
Lease Expiration Date	Mar. 31, 2025
Billerica, MA [Member] | Vislink [Member]
Approximate Future Payments	$ 1,506,000
Lease Expiration Date	May 31, 2021
SG [Member] | Vislink [Member]
Approximate Future Payments	$ 90,000
Lease Expiration Date	Aug. 31, 2020
Dubai [Member] | Vislink [Member]
Approximate Future Payments	$ 28,000
Lease Expiration Date	Jul. 31, 2018
Anaheim [Member] | Vislink [Member]
Approximate Future Payments	$ 20,000
Lease Expiration Date	Jun. 30, 2018

COMMITMENTS AND CONTINGENCIES75

COMMITMENTS AND CONTINGENCIES (Details 1)	Dec. 31, 2017USD ($)
Other Commitments [Line Items]
2,018	$ 1,746,000
2,019	1,563,000
2,020	1,224,000
2,021	567,000
2,022	383,000
Thereafter	383,000
Operating Leases, Future Minimum Payments Due, Total	$ 5,866,000

COMMITMENTS AND CONTINGENCIES76

COMMITMENTS AND CONTINGENCIES (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Jan. 31, 2017
Other Commitments [Line Items]
Operating Leases, Rent Expense, Net, Total	$ 1,509,000	$ 745,000
Operating Leases, Future Minimum Payments Due, Next Twelve Months	1,746,000
Operating Leases, Future Minimum Payments Due	5,866,000
Warehouse and Office Space Lease [Member]
Other Commitments [Line Items]
Operating Leases, Future Minimum Payments Due			$ 210,000
Leases Office Space In Sarasota [Member]
Other Commitments [Line Items]
Operating Leases, Future Minimum Payments Due	161,000
Leases Office Space In Sunrise [Member]
Other Commitments [Line Items]
Operating Leases, Future Minimum Payments Due	100,000
Leases Warehouse Space In Sunrise [Member]
Other Commitments [Line Items]
Operating Leases, Future Minimum Payments Due	18,000
Integrated Microwave Technologies LLC [Member]
Other Commitments [Line Items]
Operating Leases, Future Minimum Payments Due, Next Twelve Months	35,000
Vislink [Member] | Hernel, UK [Member]
Other Commitments [Line Items]
Operating Leases, Future Minimum Payments Due	$ 657,000

CONCENTRATIONS (Details Textual

CONCENTRATIONS (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Sales Revenue, Net [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	10.00%	10.00%
Accounts Receivable [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	33.00%	53.00%
Inventories [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	33.00%	32.00%
One Customer [Member] | Sales Revenue, Net [Member]
Concentration Risk [Line Items]
Concentration Risk, Net Assets Amount, Geographic Area	$ 5,535,000	$ 702,000
Concentration Risk, Percentage	12.00%	11.00%
One Customer [Member] | Accounts Receivable [Member]
Concentration Risk [Line Items]
Concentration Risk, Net Assets Amount, Geographic Area	$ 0	$ 499,000
Concentration Risk, Percentage	20.00%	36.00%
One Customer [Member] | Accounts Receivable [Member] | Unrelated Parties [Member]
Concentration Risk [Line Items]
Concentration Risk, Net Assets Amount, Geographic Area	$ 1,634,000
Concentration Risk, Percentage	20.00%
One Customer [Member] | Inventories [Member]
Concentration Risk [Line Items]
Concentration Risk, Net Assets Amount, Geographic Area	$ 5,056,000	$ 396,000
Concentration Risk, Percentage	18.00%	21.00%
Two Customers [Member] | Accounts Receivable [Member]
Concentration Risk [Line Items]
Concentration Risk, Net Assets Amount, Geographic Area	$ 0	$ 227,000
Concentration Risk, Percentage	13.00%	17.00%
Two Customers [Member] | Accounts Receivable [Member] | Unrelated Parties [Member]
Concentration Risk [Line Items]
Concentration Risk, Net Assets Amount, Geographic Area	$ 1,073,000
Concentration Risk, Percentage	13.00%
Two Customers [Member] | Inventories [Member]
Concentration Risk [Line Items]
Concentration Risk, Net Assets Amount, Geographic Area	$ 4,180,000	$ 210,000
Concentration Risk, Percentage	15.00%	11.00%
Supplier Concentration Risk [Member] | Maximum [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	10.00%
Supplier Concentration Risk [Member] | One Vendor [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage		51.00%
Accounts Payable, Trade		$ 811,000

GEOGRAPHICAL INFORMATION (Detai

GEOGRAPHICAL INFORMATION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Revenue	$ 47,824,000	$ 6,574,000
Long-Lived Assets	10,131,000	6,643,000
North America [Member]
Revenue	19,900,000	6,030,000
South America [Member]
Revenue	6,933,000	372,000
Europe [Member]
Revenue	11,451,000	56,000
United States [Member]
Long-Lived Assets	5,700,000	6,643,000
United Kingdom [Memebr]
Long-Lived Assets	4,431,000	0
Rest of World [Member]
Revenue	4,435,000	24,000
Asia [Member]
Revenue	$ 5,105,000	$ 92,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Textual) - USD ($)	Mar. 15, 2016	Mar. 03, 2016	Jan. 12, 2013	Feb. 16, 2017	Oct. 31, 2016	Feb. 29, 2016	Apr. 29, 2014	Dec. 31, 2017	Dec. 31, 2016	Oct. 25, 2016	Jul. 25, 2016
Related Party Transaction [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party								$ 300,000	$ 300,000
Repayments of Related Party Debt								0	300,000
Due to Related Parties, Current								998,000	96,000
Stock Issued During Period, Shares, New Issues						29,639
Stock Issued During Period, Value, New Issues						$ 3,557,000
Interest Expense								434,000	0
Debt Instrument, Face Amount								2,000,000
Business Combination, Bargain Purchase, Gain Recognized, Amount								10,911,000	2,749,000
Gain (Loss) on Extinguishment of Debt								2,900,000	0
Vislink International Limited [Member]
Related Party Transaction [Line Items]
Business Combination, Bargain Purchase, Gain Recognized, Amount								10,911,000	15,500,000
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Due to Related Parties								300,000			$ 300,000
Stock Issued During Period, Value, Issued for Services								$ 300,000	$ 296,000
Stock Issued During Period, Shares, Issued for Services								221,427	46,637
Deligence Fee [Member]
Related Party Transaction [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights								$ 0.01
Warrant [Member]
Related Party Transaction [Line Items]
Derivative Liability						$ 231,000
Interest [Member] | Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Due to Related Parties											$ 70,484
MB Technology Holdings LLC [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party							$ 25,000
Repayments of Related Party Debt								$ 1,724,000	$ 655,000
Due to Related Parties								150,000	90,000
Distribution Fees								$ 96,000	436,000
Deferred Compensation Arrangement with Individual, Cash Awards Granted, Percentage								3.00%
Due to Related Parties, Current								$ 998,000	$ 96,000
Stock Issued During Period, Shares, New Issues								140,252	49,712
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 2.10
Stock Issued During Period, Value, Issued for Services	$ 150,000	$ 300,000
Stock Issued During Period, Value, New Issues								$ 240,000	$ 364,000
Diluted Outstanding Shares ,Percentage				25.00%
Business Combination, Bargain Purchase, Gain Recognized, Amount								10,911,000
Gain (Loss) on Extinguishment of Debt								2,900,000
Reward Authorised								145,000
Proportion of bargained cost								$ 546,000
MB Technology Holdings LLC [Member] | Vislink International Limited [Member] | MA Services Agreement One [Member]
Related Party Transaction [Line Items]
Business Acquisition Cost Of Acquired Entity Transaction Costs, Percentage								8.00%
MB Technology Holdings LLC [Member] | Vislink International Limited [Member] | MA Services Agreement Two [Member]
Related Party Transaction [Line Items]
Business Acquisition Cost Of Acquired Entity Transaction Costs, Percentage								5.00%
Business Acquisition, Transaction Costs								$ 691,000
MB Technology Holdings LLC [Member] | Vislink Communication Systems [Member] | MA Services Agreement One [Member]
Related Party Transaction [Line Items]
Business Acquisition, Transaction Costs								$ 1,480,000
MB Technology Holdings LLC [Member] | Acquisition Fee [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Rate								8.00%
Related Party Transaction, Amounts of Transaction								$ 250,000
MB Technology Holdings LLC [Member] | Deligence Fee [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Amounts of Transaction								$ 250,000
Stock Issued During Period, Shares, Issued for Services								154,321
MB Technology Holdings LLC [Member] | Warrant [Member]
Related Party Transaction [Line Items]
Due to Related Parties, Current								$ 250,000
MB Technology Holdings LLC [Member] | Management Fees [Member]
Related Party Transaction [Line Items]
Due to Related Parties								54,000	$ 115,000
MB Technology Holdings LLC [Member] | Rent Expense [Member]
Related Party Transaction [Line Items]
Due to Related Parties								94,000
George Schmitt [Member]
Related Party Transaction [Line Items]
Stock Issued During Period, Shares, New Issues					27,977
Interest Expense								$ 14,000
George Schmitt [Member] | IMT [Member]
Related Party Transaction [Line Items]
Debt Instrument, Face Amount					$ 2,500,000
George Schmitt [Member] | Warrant [Member]
Related Party Transaction [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights										$ 8.40
Number Of Warrants Issued								20,833
Derivative Liability										$ 77,000
George Schmitt [Member] | General and Administrative Expense [Member] | IMT [Member]
Related Party Transaction [Line Items]
Stock Issued During Period, Value, New Issues					$ 103,000
M&A Services Agreement [Member]
Related Party Transaction [Line Items]
Acquisition Fee Minimum Amount to Waive Success Fee								$ 1,000,000
Related Party Transaction Fee, Percentage of Fee That can be Converted to Equity								50.00%
Related Party Transaction Fee, Common Stock Price Percentage for Conversion								110.00%
Related Party Transaction Fee, Shares Registration Minimum Percentage								25.00%
Share-based Compensation Arrangement by Share-based Payment Award, Percentage of Outstanding Stock Maximum								25.00%
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent								125.00%
M&A Services Agreement [Member] | Minimum [Member]
Related Party Transaction [Line Items]
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual								$ 50,000,000
M&A Services Agreement [Member] | Success Fee [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Rate			3.00%
M&A Services Agreement [Member] | Success Fee [Member] | Vislink International Limited [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Rate								3.00%
M&A Services Agreement [Member] | Acquisition Fee [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Terms and Manner of Settlement								the Company will pay MBTH 50% of the Acquisition Fee at closing of a transaction, and in any case, not later than thirty (30) days following such closing, 25% of the Acquisition Fee three (3) months following such closing and 25% of the Acquisition Fee six (6) months following such closing.
M&A Services Agreement [Member] | Deligence Fee [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Terms and Manner of Settlement								250,000
M&A Services Agreement [Member] | Additional Fee on Independent Transaction [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Rate								5.00%
Integrated Microwave Technologies [Member]
Related Party Transaction [Line Items]
Stock Issued During Period, Value, Issued for Services	$ 150,000

SUBSEQUENT EVENTS (Details Text

SUBSEQUENT EVENTS (Details Textual) - USD ($)	Mar. 15, 2016	Mar. 03, 2016	Mar. 28, 2018	Dec. 31, 2017	Dec. 31, 2016
MB Technology Holdings LLC [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Value, Issued for Services	$ 150,000	$ 300,000
Due to Related Parties				$ 150,000	$ 90,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, Issued for Services			55,979
Stock Issued During Period, Value, Issued for Services			$ 87,000
Subsequent Event [Member] | MB Technology Holdings LLC [Member]
Subsequent Event [Line Items]
Debt Conversion, Converted Instrument, Shares Issued			6,411
Due to Related Parties			$ 10,000