Vislink (VISL) 10-Q 14 Aug 18 2018 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2018	Aug. 14, 2018
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2
Entity Registrant Name	xG TECHNOLOGY, INC.
Entity Central Index Key	1,565,228
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Trading Symbol	XGTI
Entity Common Stock, Shares Outstanding		16,943,064

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Current assets
Cash	$ 2,185	$ 2,799
Accounts receivable, net	5,357	8,337
Inventories, net	16,016	14,753
Prepaid expenses and other current assets	704	626
Total current assets	24,262	26,515
Property and equipment, net	2,744	3,237
Intangible assets, net	5,577	6,894
Total assets	32,583	36,646
Current liabilities
Accounts payable	8,084	10,918
Accrued expenses	2,945	3,150
Convertible note payable	2,000	2,000
Convertible promissory notes, net of discount of $508 and $0, respectively	3,492	0
Due to related parties	691	998
Deferred revenue and customer deposits	1,642	634
Obligation under capital leases	10	18
Derivative liabilities	2,533	2,399
Total current liabilities	21,397	20,117
Long-term obligation under capital leases, net of current portion	24	30
Total liabilities	21,421	20,147
Commitments and contingencies
Stockholders' equity
Preferred stock – $0.00001 par value per share: 10,000,000 shares authorized as of June 30, 2018 and December 31, 2017; 0 shares issued and outstanding as of June 30, 2018 and December 31, 2017	0	0
Common stock – $0.00001 par value per share, 100,000,000 shares authorized, 16,674,874 and 14,897,392 shares issued and 16,674,872 and 14,897,390 outstanding as of June 30, 2018 and December 31, 2017, respectively	0	0
Additional paid in capital	240,220	235,819
Accumulated other comprehensive income	328	354
Treasury stock, at cost – 2 shares at June 30, 2018 and December 31, 2017, respectively	(22)	(22)
Accumulated deficit	(229,364)	(219,652)
Total stockholders' equity	11,162	16,499
Total liabilities and stockholders' equity	$ 32,583	$ 36,646

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Debt Instrument, Unamortized Discount, Current	$ 508	$ 0
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	16,674,874	14,897,392
Common Stock, Shares, Outstanding	16,674,872	14,897,390
Treasury stock, shares	2	2

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE (LOSS) INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Revenue	$ 9,424	$ 14,218	$ 19,157	$ 23,553
Cost of revenue and operating expenses
Cost of components and personnel	4,487	9,695	9,277	15,266
Inventory valuation adjustments	121	(23)	234	76
General and administrative expenses	6,028	6,441	11,860	12,989
Research and development expenses	2,925	2,511	5,367	4,385
Impairment charge	168	0	168	0
Amortization and depreciation	818	1,143	1,705	2,132
Total cost of revenue and operating expenses	14,547	19,767	28,611	34,848
Loss from operations	(5,123)	(5,549)	(9,454)	(11,295)
Other (expense) income
Changes in fair value of derivative liabilities	605	27	1,654	(190)
Gain on bargain purchase	0	3,691	0	15,530
Gain on debt and payables extinguishments	0	1,090	0	3,990
Other income (expense)	38	(253)	38	(253)
Interest expense, net	(1,903)	(47)	(1,950)	(531)
Total (expense) other income	(1,260)	4,508	(258)	18,546
Net (loss) income	$ (6,383)	$ (1,041)	$ (9,712)	$ 7,251
Basic (loss) earnings per share	$ (0.40)	$ (0.09)	$ (0.62)	$ 0.69
Diluted (loss) earnings per share	$ (0.40)	$ (0.09)	$ (0.62)	$ 0.69
Weighted average number of shares outstanding:
Basic	16,154	11,405	15,555	10,500
Diluted	16,154	11,405	15,555	10,500
Comprehensive (loss) income:
Net (loss) income	$ (6,383)	$ (1,041)	$ (9,712)	$ 7,251
Unrealized (loss) gain on currency translation adjustment	(109)	365	328	348
Comprehensive (loss) income	$ (6,492)	$ (676)	$ (9,384)	$ 7,599

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Cash flows used in operating activities
Net (loss) income	$ (6,383,000)	$ (1,041,000)	$ (9,712,000)	$ 7,251,000
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities
Gain on bargain purchase	0	(3,691,000)	0	(15,530,000)
Gain on debt extinguishment	0	(1,090,000)	0	(3,990,000)
Stock-based compensation	1,659,000	438,000	2,474,000	603,000
Payment made in stock (payroll and consultants)			1,504,000	1,426,000
Stock issuance commitments			195,000	386,000
Inventory valuation adjustments			234,000	76,000
Depreciation and amortization	818,000	1,143,000	1,705,000	2,132,000
Impairment charge	168,000	0	168,000	0
Change in fair value of derivative liabilities			(1,654,000)	190,000
Guaranteed interest and debt issuance costs			0	434,000
Non-Cash interest costs			1,837,000	0
Changes in assets and liabilities
Accounts receivable			2,907,000	(1,895,000)
Inventory			(1,747,000)	2,181,000
Prepaid expenses and other current assets			(97,000)	(559,000)
Accounts payable			(2,780,000)	3,187,000
Accrued expenses and interest expense			(246,000)	2,819,000
Deferred revenue and customer deposits			1,042,000	3,000
Due to related parties			(187,000)	1,657,000
Net cash (used in) provided by operating activities			(4,357,000)	371,000
Cash flows used in investing activities
Cash disbursed for property and equipment			(36,000)	(395,000)
Cash used in Vislink acquisition			0	(6,500,000)
Net cash used in investing activities			(36,000)	(6,895,000)
Cash flows provided by financing activities
Principal repayments made on capital lease obligations			(14,000)	(28,000)
Proceeds from multiple issuances of convertible preferred stock, common stock and warrants			0	3,500,000
Costs incurred in connection with multiple financings			0	(459,000)
Principal repayments of Vislink notes			0	(2,000,000)
Principal repayments of notes payable			0	(824,000)
Proceeds from the exercise of warrants			0	1,589,000
Proceeds from convertible promissory notes			4,000,000	0
Debt issuance costs			(363,000)	0
Net cash provided by financing activities			3,623,000	1,778,000
Effect of exchange rate changes on cash			156,000	348,000
Net decrease in cash			(614,000)	(4,398,000)
Cash, beginning of period			2,799,000	9,054,000
Cash, end of period	2,185,000	4,656,000	2,185,000	4,656,000
Cash paid for interest			0	242,000
Cash paid for taxes			0	0
Supplemental cash flow disclosures of investing and financing activities
Services previously accrued			19,000	295,000
Settlement of amounts due to related parties			120,000	120,000
Settlement of notes payable to sellers of Vislink with assumption of liabilities and debt extinguishment			0	7,500,000
Total debt issuance costs and guaranteed interest incurred from leak-out agreement			0	434,000
Stock issued as payment of interest on convertible notes			90,000	90,000
Purchase Consideration
Amount of consideration:			0	16,000,000
Assets acquired and liabilities assumed at preliminary fair value
Cash	0	0	0	0
Accounts receivable	0	7,129,000	0	7,129,000
Inventories	0	18,234,000	0	18,234,000
Property and equipment	0	3,868,000	0	3,868,000
Prepaid expenses	0	1,209,000	0	1,209,000
Accounts payable	0	(2,079,000)	0	(2,079,000)
Deferred rent	0	0	0	0
Accrued expenses	0	(451,000)	0	(451,000)
Net tangible assets acquired	0	27,910,000	0	27,910,000
Identifiable intangible assets
Intangible assets	0	0	0	0
Total Identifiable Intangible Assets	0	3,620,000	0	3,620,000
Total net assets acquired	0	31,530,000	0	31,530,000
Consideration paid			0	16,000,000
Preliminary gain on bargain purchase	0	3,691,000	0	15,530,000
Customer Relationships [Member]
Identifiable intangible assets
Total Identifiable Intangible Assets	0	2,520,000	0	2,520,000
Trademarks and Trade Names [Member]
Identifiable intangible assets
Total Identifiable Intangible Assets	$ 0	$ 1,100,000	0	1,100,000
Series D Preferred Stock [Member]
Supplemental cash flow disclosures of investing and financing activities
Conversion of Convertible Preferred Stock			$ 0	$ 648,000

ORGANIZATION AND SUMMARY OF SIG

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	NOTE 1 — ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Description of Business The overarching strategy of xG Technology, Inc. (“xG” or 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”) and Vislink Communication Systems (“Vislink” or “VCS”). There is considerable brand interaction, owing to complementary market focus, compatible product and technology development roadmaps, and solution integration opportunities. IMT: IMT 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. Basis of Presentation The accompanying unaudited condensed consolidated financial statements were prepared using generally accepted accounting principles for interim financial information and the instructions to Form 10-Q and Regulation S-X. Accordingly, these financial statements do not include all information or notes required by generally accepted accounting principles for annual financial statements and should be read in conjunction with the consolidated financial statements as filed on the Company's Annual Report on Form 10-K for the year ended December 31, 2017, filed with the Securities and Exchange Commission on April 2, 2018. In the opinion of management, the unaudited condensed consolidated financial statements included herein contain all adjustments necessary to present fairly the Company's consolidated financial position as of June 30, 2018, the results of its operations and cash flows for the six months ended June 30, 2018 and 2017. Such adjustments are of a normal recurring nature. The results of operations for the ended June 30, 2018 may not be indicative of results for the year ending December 31, 2018. Principles of Consolidation The accompanying condensed 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 Vislink was acquired. All intercompany transactions and balances have been eliminated in the consolidation. Reclassifications Certain reclassifications have been made in the unaudited condensed consolidated financial statements for comparative purposes. These reclassifications have no effect on the results of operations or financial position of the Company, see Note 12. 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 as different product offerings but 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 Management makes estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent liabilities at the date of the condensed 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, debt discounts and the valuation of the assets and liabilities acquired in the acquisition of Vislink. Inventories Inventory is recorded at the lower of cost, on a first-in, first-out basis, or 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 face of the condensed consolidated statements of operations for the June 30, 2018 and 2017. 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. Stock-Based Compensation The Company accounts for stock compensation with persons classified as employees for accounting purposes in accordance with Accounting Standards Codifications (“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. Convertible Debt Instruments The Company records debt net of debt discount for beneficial conversion features and warrants, on either a relative fair value or fair value basis depending on the respective accounting treatment of each instrument. Beneficial conversion features are recorded pursuant to the Beneficial Conversion (“BCF”) and Debt Topics of the FASB Accounting Standards Codification. The amounts allocated to warrants and beneficial conversion rights are recorded as debt discounts with corresponding entries to derivative liability and additional paid-in-capital. Costs paid to third parties ( e.g. The Company evaluates its convertible debt, options, warrants or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for. The result of this accounting treatment is that under certain circumstances the fair value of the derivative is marked-to-market each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the statement of operations as other income or expense. Upon conversion or exercise of a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to stockholders’ equity. (Loss) Earnings Per Share The Company reports (loss) earnings per share in accordance with ASC Topic 260, “Earnings Per Share,” which establishes standards for computing and presenting earnings per share. Basic (loss) earnings per share of common stock is calculated by dividing net (loss) earnings allocable to common stockholders by the weighted-average shares of common stock outstanding during the period, without consideration of common stock equivalents. Diluted (loss) earnings per share is calculated by adjusting the weighted-average shares of common stock outstanding for the dilutive effect of common stock equivalents, including stock options and warrants, outstanding for the period as determined using the treasury stock method. For purposes of the diluted net loss per share calculation, common stock equivalents are excluded from the calculation because their effect would be anti-dilutive. Therefore, basic and diluted net loss per share applicable to common stockholders is the same for periods with a net loss. The following table illustrates the determination of loss per share for each period presented (in thousands, except per share amounts): Six Months Ended June 30, 2018 2017 Numerator: Net (loss) income applicable to common stockholders – basic and diluted $ (9,712 ) $ 7,251 Denominator: Weighted average shares outstanding - basic 15,555 10,500 Dilutive stock options — — Weighted average shares outstanding - diluted 15,555 10,500 Net (loss) earnings per share: Basic $ (0.62 ) $ 0.69 Dilutive $ (0.62 ) $ 0.69 Anti-dilutive potential common stock equivalents excluded from the calculation of (loss) earnings per share: Stock options 6,335 3,556 Convertible debt 48 48 Warrants 11,695 8,182 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 accounts receivable and accounts payable, the Company estimated that the carrying amount approximated fair value because of the short maturities of these instruments. All debt is based on current rates at which the Company could borrow funds with similar remaining maturities and approximates fair value. 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 in active markets for identical assets or liabilities. Level 2 – Observable prices that are based on inputs not quoted on active markets, but corroborated by market data. Level 3 – Unobservable inputs are used when little or no market data is available. The fair value hierarchy gives the lowest priority to Level 3 inputs. Foreign Currency and Other Comprehensive Income/(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. Dollars) 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 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 approximately $233,000 and $229,000, respectively, for the three and six months ended June 30, 2018. The foreign currency exchange gains and losses are included as a component of general and administrative expenses, in the accompanying Unaudited Condensed Consolidated Statements of Operations. For the three and six months ended June 30, 2018, the decreases in accumulated comprehensive income were approximately $109,000 and $26,000, The exchange rates adopted for the foreign exchange transactions are the rates of exchange as quoted on OANDA, a Canadian-based foreign exchange company and internet website providing currency conversion, online retail foreign exchange trading, online foreign currency transfers, and forex information. Translation of amounts from British Pounds into United States dollars was made at the following exchange rates for the respective periods:  As of June 30, 2018 – British Pounds $1.32029 to US Dollars $1.00  Average rate for the six months ended June 30, 2018 – British Pounds $1.37579 to US Dollars $1.00 Subsequent Events The Company has evaluated subsequent events in accordance with ASC 855, Subsequent Events, through the filing date of this Quarterly Report, and determined that no events have occurred that have not been disclosed elsewhere in the notes to the condensed consolidated financial statements (unaudited) that would require adjustments to disclosures in the condensed consolidated financial statements (unaudited), except as disclosed herein. Recently Issued Accounting Principles In June 2018, the FASB issued an accounting standard Accounting Standards Update ( ASU ) 2018-07 Compensation - Stock Compensation to expand the scope of ASC Topic 718, Compensation - Stock Compensation, to include share-based payment transactions for acquiring goods and services from nonemployees. The pronouncement is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2018, with early adoption permitted. The Company has not yet determined the effect of this pronouncement on its condensed consolidated financial statements In May 2018, FASB issued ASU 2018-06, Codification Improvements to Topic 942, Depository and Lending-Income Taxes. The amendments in this ASU supersede the guidance within Subtopic 942-741 that has been rescinded by the is no longer relevant. A cross-reference between Subtopic 740-30, Income Taxes-Other Considerations or Special Areas, and Subtopic 942-740 is being added to the remaining guidance in Subtopic 740-30 to improve the usefulness of the codification. The amendments in this update are effective upon issuance, as no accounting requirements are affected. The amendments in ASU 2018-06 are effective upon issuance, as no accounting requirements are affected. In March 2018, the FASB issued ASU 2018-05 “Income Taxes (Topic 740): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 (SEC Update)”, which amended ASC 740 to incorporate the requirements of Staff Accounting Bulletin (“SAB”) 118. Issued in December 2017 by the SEC, SAB 118 addresses the application of U.S. GAAP in situations in which a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Tax Cuts and Jobs Act (the “Tax Reform Act”) which was signed into law on December 22, 2017. The Company’s accounting is complete as it pertains to the Tax Reform Act and no provisional amounts have been recorded as a result. In February 2018, the FASB issued ASU No. 2018-02, Income Statement-Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income. The standard will permit entities to reclassify tax effects stranded in accumulated other comprehensive income ("AOCI") as a result of U.S. tax reform to retained earnings. The standard is effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. The effects of this standard on our financial position, results of operations and cash flows are not expected to be material. In January 2016, the FASB released ASU 2016-02, “Leases.” The FASB issued a subsequent amendment to the initial guidance in January 2018 within ASU 2018-01. The core principle of the standard requires an entity to recognize right-of-use assets and lease liabilities on its balance sheet and disclose key information about leasing arrangements. The amendment offers specific accounting guidance for a lessee, a lessor and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of the financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. The Company plans to adopt these new standards in the first quarter of 2019. The Company has not yet determined the effect of these standards on its condensed consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). ASU 2014-09 completes the joint effort by the FASB and IASB to improve financial reporting by creating common revenue recognition guidance for U.S. GAAP and International Financial Reporting Standards (“IFRS”). The ASU 2014-09 revenue recognition model virtually replaces all existing revenue recognition guidance and applies to all companies that enter into contracts with customers to transfer goods or services. ASU 2014-09 (as updated by ASU 2015-14 in August 2015, ASU No. 2016-08 in March 2016, ASU No. 10 in April 2016 and ASU No. 12 in May 2016) is effective for public entities for interim and annual reporting periods beginning after December 15, 2017. Public and nonpublic entities have the choice to apply ASU 2014-09 either retrospectively to each reporting period presented or by recognizing the cumulative effect of applying ASU 2014-09 at the date of initial application and not adjusting comparative information. Our emerging growth company (“EGC”) status expires at the end of this calendar year of 2018. Upon the loss of EGC status, an issuer is required to adopt the standard in its next filing. This accounting standard becomes effective for the Company for reporting periods beginning after December 15, 2018, and interim reporting periods thereafter, specifically the first quarter of 2019. The Company is still evaluating whether the adoption of ASU 2014-09 will have a material impact on its consolidated financial statements. Additionally, the Company intends to utilize the modified retrospective adoption and recognize the cumulative effect of initially applying ASU 2014-09, if significant, as an adjustment to the opening balance of accumulated deficit at the date of initial application. 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 condensed consolidated financial statements.

LIQUIDITY AND FINANCIAL CONDITI

LIQUIDITY AND FINANCIAL CONDITION	6 Months Ended
	Jun. 30, 2018
LIQUIDITY AND FINANCIAL CONDITION [Abstract]
LIQUIDITY AND FINANCIAL CONDITION [Text Block]	NOTE 2 — LIQUIDITY AND FINANCIAL CONDITION Under 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 condensed consolidated financial statements, the Company had working capital and an accumulated deficit of $2.8 million and $229.3 million, respectively, at June 30, 2018. In addition, the Company had a loss from operations of approximately $9.5 million and cash used in operating activities of $4.4 million for the six months ended June 30, 2018. The Company’s condensed 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. The Company implemented a cost reduction plan in April 2018 that is expected to result in approximately $5 million in annual savings, although no assurance can be provided that the Company will meet that target. Initial savings were realized through immediate cost reductions affecting the xMax division by eliminating certain personnel costs and associated benefits and reduction in facilities and other expenses. While implementing these cost reduction initiatives is management’s primary focus, the Company also believes it can raise additional working capital through equity or debt offerings; however, no assurance can be provided that the Company will be successful in such capital raising efforts. On May 29, 2018, the Company completed a private placement of $4 million in principal amount of 6% Senior Secured Convertible Debentures and warrants to purchase 3,000,000 shares of the Company’s common stock, $0.00001 par value per share, by executing certain agreements with accredited institutional investors. The Company received $3,637,000 net of debt issuance costs consisting of legal and placement efforts and the Company’s existing working capital, management believes that the Company has sufficient working capital to continue as a going concern for a period of at least twelve months from the date these financial statements have been issued. 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.

ACQUISITION OF VISLINK

ACQUISITION OF VISLINK	6 Months Ended
	Jun. 30, 2018
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	NOTE 3 — ACQUISITION OF VISLINK 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. The following presents the unaudited pro-forma combined results of operations of xG and Vislink as if the entities were combined on January 1, 2017. For the Six Months Ended ‎ June 30, 2017 Revenues, net $ 24,806 Net loss $ (12,584 ) Net loss per share $ (1.20 ) Weighted average number of shares outstanding 10,500 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, 2017 or to project potential operating results as of any future date or for any future periods.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]	NOTE 4 — INTANGIBLE ASSETS Intangible assets consist of the following: Software Development Costs Patents and Licenses Trade Names and Technology Customer Relationships Accumulated Accumulated Accumulated Accumulated Costs Amortization Costs Amortization Costs Amortization Costs Amortization Net 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 Additions - - - - - - - - - Impairments - (168,000 ) - - - - - - (168,000 ) Amortization - (268,000 ) - (332,000 ) - (112,000 ) - (437,000 ) (1,149,000 ) Balance as of June 30, 2018 $ 18,647,000 $ (18,647,000 ) $ 12,378,000 $ (9,503,000 ) $ 1,450,000 $ (355,000 ) $ 2,880,000 $ (1,273,000 ) $ 5,577,000 Amortization of intangible assets amounted to $0.6 million and $1.1 million Software Development Costs: At June 30, 2018 and December 31, 2017, the Company had net capitalized software costs of $0.0 million and $0.4 million, respectively. During the six months ended June 30, 2018 and 2017, the Company recognized amortization of software development costs of $0.3 million and $0.5 million, respectively. During the three months ended June 30, 2018 and 2017, the Company recognized amortization of software development costs of $0.1 million and $0.2 million, respectively. The Company's software development costs subject to amortization are amortized using the straight-line method over their estimated useful lives of five years. The Company evaluates the recoverability of software development costs periodically by considering events or circumstances that may warrant revised estimates of useful lives or that indicate the asset may be impaired. The Company considered potential impairment indicators of xMax software development costs at June 30, 2018 and recorded $0.2 million of impairment due to the winding down of the xMax division during the second quarter of 2018. Patents and Licenses: At June 30, 2018 and December 31, 2017, the Company had net capitalized costs of patents and licenses of $2.9 million and $3.2 million, respectively. The Company amortizes patents and licenses that have been filed over their useful lives which range between 18.5 to 20 years. The costs of provisional patents and pending applications is not amortized until the patent is filed and is reviewed each reporting period to determine if it is likely that the patent will be successfully filed. The Company recognized $0.3 million of amortization expense related to patents and licenses for the six months ended June 30, 2018 and 2017 and $0.2 million for the three months ended June 30, 2018 and 2017. 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 to 15 years. Estimated amortization expense for total intangible assets for the succeeding five years is as follows: Balance 2018 $ 882,000 2019 1,763,000 2020 993,000 2021 818,000 2022 574,000 Thereafter 547,000 $ 5,577,000 The Company's intangible assets acquired in 2016 and 2017 will be amortized over a weighted average remaining life of approximately 2.61 years.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	6 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE 5 — CONVERTIBLE NOTES PAYABLE Treco On October 6, 2011, the Company entered into a convertible promissory note (the “$2 Million Convertible Note”) in favor of Treco International, S.A. (“Treco”), as part of the settlement compensation to Treco for terminating an infrastructure agreement. The $2 Million Convertible Note is payable on its maturity date, October 6, 2018 and is convertible, at Treco’s option, into shares of the Company’s common stock at a price of $42,000 per share. Interest at the rate of 9% per year is payable semi-annually in cash or shares of the Company’s common stock, at the Company’s option. The accrued interest at June 30, 2018 was $42,000. On May 24, 2018, the Company issued 89,109 shares of common stock as the semi-annual payment of interest of $90,000. Interest expense was $45,000 and $90,000, respectively, for the three and six months ended June 30, 2018 and 2017. May 2018 Financing On May 29, 2018, the Company completed a private placement of $4 million in principal of 6% Senior Secured Convertible Debentures (the “Debentures”) and warrants to purchase 3,000,000 shares of the Company’s common stock, par value $0.00001 per share, by executing certain agreements with accredited institutional investors. The Company received $3,636,760 net of debt issuance costs consisting of legal and placement fees totaling $363,240. The Debentures have a maturity date of May 29, 2019, with a conversion rate of $1.00 per share. If held beyond maturity, the conversion rate shall equal the lesser of (i) the then conversion price and (ii) 85% of the VWAP for the trading day immediately prior to the applicable conversion date. The Company shall pay interest to the holders on the aggregate and unconverted and outstanding principal amount on January 1, April 1, July 1 and October 1, with the remaining principal balance due at maturity. The warrants have a maturity date of May 29, 2023 with an exercise price of $1.00 per share. The warrants meet the definition of a derivative as noted in ASC 815-10-15-83 and ASC 815-10-15-88. We allocated the proceeds from the issuance of this note and the warrants based on the fair value for each item. Consequently, we recorded a value of $1,788,171 on the warrants and these associated costs are required to be accounted for as liabilities and were immediately expensed as interest. The warrants were valued using the binomial model style simulation. The assumptions used in the binomial model style simulation at the date the funds were received are as follows: (1) dividend yield of 0%; (2) expected volatility of 163.50%; (3) risk-free interest rate of 0.27%; and (4) expected life of 5.00 years. We also determined that the convertible promissory notes contained beneficial conversion rights and calculated the relative fair value and assigned $193,877 to the BCF. Items recorded to interest expense, net for the three and six months period ending June 30, 2018 and 2017 are: For the Three Months Ended June 30, For the Six Months Ended June 30, 2018 2017 2018 2017 Contractual interest expense $ 21,334 $ - $ 21,334 $ - Debt discount amortization 48,844 - 48,844 - Warrant costs 1,788,171 - 1,788,171 - Total recorded to interest expense, net $ 1,858,349 $ - $ 1,858,349 $ - The warrants issued in the private placement were considered to be issued as an incentive to complete the closing of the financing and therefore, the initial grant date fair value of such warrants were included within interest expense, net on the condensed consolidated statements of operations for the three and six months ended June 30, 2018. As of June 30, 2018, the remaining period over which any discount will be amortized is eleven months. The Debentures are summarized as follows as of June 30, 2018: Principal amount borrowed $ 4,000,000 Debt discount incurred 2,345,298 Amortization of debt discount (1,837,015 ) Un-amortized debt discount 508,283 Ending Balance – June 30, 2018 $ 3,491,717

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Contingencies Disclosure [Text Block]	NOTE 6 — 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 $115,000. The Company leases office space in Sunrise, Florida pursuant to a lease which runs through May 2019. Future payments under such lease will amount to $160,000. 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 $11,000. The Company leases warehouse and office space in Hackettstown, New Jersey which runs through April 29, 2020. Future payments under such lease will amount to $166,000. The Company office space in Hemel, U.K. which runs through October 2020. Future payments under such lease will amount to approximately $573,000. 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 ‎ Future ‎ Payments Colchester, U.K. March 2025 $ 3,394,000 Billerica, MA May 2021 $ 1,286,000 Anaheim, CA July 2021 $ 91,000 Singapore August 2020 $ 73,000 Dubai, United Arab Emirates June 2019 $ 23,000 The Company’s office, deployment sites and warehouse facilities rent expenses aggregated to approximately $356,000 and $350,000 during the three months ended June 30, 2018 and 2017, respectively, and $753,000 and $553,000 during the six months ended June 30, 2018 and 2017. The leases will expire on different dates from 2019 through 2025. 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, Balance 2018 $ 954,000 2019 1,721,000 2020 1,298,000 2021 605,000 2022 405,000 Thereafter 911,000 $ 5,894,000 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 six months ended June 30, 2018 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 six months ended June 30, 2018 and 2017, the Company made matching contributions of $67,000 and $0, respectively. The Company currently operates a Group Personal Pension Plan in its U.K. subsidiary and funds are invested with Royal London. U.K. employees are entitled to join the plan to which the Company contributes varying amounts subject to status. In addition, the Company operates a stakeholder pension scheme in the U.K. For the six months ended June 30, 2018 and 2017, the Company made any matching contributions of $101,000 and $69,000, respectively.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	6 Months Ended
	Jun. 30, 2018
Equity [Abstract]
Stockholders Equity Note Disclosure [Text Block]	NOTE 7 — STOCKHOLDERS’ EQUITY Common Stock Issuances During the six months ended June 30, 2018, the Company: ● Issued 1,537,476 shares of its common stock for employees, directors, consultants and other professionals for an aggregate grant date fair value of $1,504,000. The fair value of the common stock issued was based on the fair value of the stock at the time of issuance. ● Recognized $2,474,000 of compensation costs associated with outstanding stock options in general and administrative expenses. ● Issued 138,663 shares of its common stock in satisfaction of related party obligations valued at $120,000. The value of the common stock issued was based on the fair value of the stock at the time of issuance. ● Issued 12,232 shares in satisfactions of amounts previously deferred for employee/consultant agreements in the amount of $19,000. The value of the common stock issued was based on the fair value of the stock at the time of issuance. ● Issued 89,109 shares in satisfaction of accrued interested on convertible promissory note valued at $90,000. The value of the common stock issued was based on the fair value of the stock at the time of issuance. Beneficial Conversion Feature The Company determined that the foregoing Debentures contained a BCF and calculated a relative fair value of $194,000 assigned to the BCF. During the six months ended June 30, 2018 and 2017, $49,000 and $0, respectively, were amortized to interest expense using the effective interest method with the remaining amortization period being eleven months. Warrants and Options Effective, April 30, 2018, the Board of Directors by unanimous written consent, approve of the immediate vesting of all remaining options for employees who were terminated on April 30, 2018 and June 25, 2018. During the three and six months ended June 30, 2018, the Company recorded approximately $1,659,000 and $2,474,000, respectively as stock compensation expense from the amortization of stock options of June 30, 2018, the weighted average remaining contractual life was 8.91 years for options outstanding and 8.83 years for options exercisable. The intrinsic value of options exercisable at June 30, 2018 and 2017 was $0 and $0.08 per share, respectively. As of June 30, 2018, the remaining expense is approximately $4.12 million over the remaining amortization period which is 2.78 years. The Company estimates forfeiture and volatility using historical information. The risk-free interest rate is based on the implied yield available on U.S. Treasury zero-coupon issues over the equivalent lives of the options. The expected life of the options represents the estimated period of time using the simplified method. The Company has not paid dividends’ on its common stock and no assumption of dividend payment(s) is made in the model. A summary of the warrant and option activity is as follows: Warrants Number of Warrants ‎ (in Shares) Weighted Average ‎ Exercise Price Outstanding January 1, 2018 8,695,273 $ 5.50 Granted 3,000,000 1.00 Exercised — — Forfeited or Expired (174 ) 7,256.00 Outstanding, June 30, 2018 11,695,099 $ 4.15 Exercisable, June 30, 2018 11,695,099 $ 4.15 Options Number of Options ‎ (in Shares) Weighted Average ‎ Exercise Price Outstanding January 1, 2018 6,550,500 $ 1.58 Granted 220,000 0.89 Exercised — — Forfeited or Expired (415,000 ) 1.59 Outstanding, June 30, 2018 6,335,500 $ 1.55 Exercisable, June 30, 2018 2,580,526 $ 1.57

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	6 Months Ended
	Jun. 30, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities Disclosure [Text Block]	NOTE 8 — DERIVATIVE LIABILITIES Each of the warrants issued in connection with the August 2015, May 2016 and, July 2016 underwritten offerings, the August 2017 and May 2018 debt financings and the February 2016 Series B Preferred Stock offering 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. The following are the key assumptions used in connection with the valuation of the warrants exercisable into common stock on the date of issuance and June 30, 2018: Number of shares underlying the warrants on June 30, 2018 4,748,569 Fair market value of stock $ 0.64 Exercise price $ 1.00 to 2,400 Volatility 80% to 157% Risk-free interest rate 1.93% to 2.73% Expected dividend yield — Warrant life (years) 0.3 to 4.9 Level 3 liabilities are valued using unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the liabilities. For fair value measurements categorized within Level 3 of the fair value hierarchy, the Company’s accounting and finance department, who report to the Chief Financial Officer, determine its valuation policies and procedures. The development and determination of the unobservable inputs for Level 3 fair value measurements and fair value calculations are the responsibility of the Company’s accounting and finance department and are approved by the Chief Financial Officer. Level 3 Valuation Techniques: Level 3 financial liabilities consist of the derivative liabilities for which there is no current market for these securities such that the determination of fair value requires significant judgment or estimation. Changes in fair value measurements categorized within Level 3 of the fair value hierarchy are analyzed each period based on changes in estimates or assumptions and recorded as appropriate. The Company deems financial instruments which do not have fixed settlement provisions to be derivative instruments. In accordance with ASC Topic 480, Distinguishing Liabilities from Equity The Company’s derivative liabilities are carried at fair value and are 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 Option Pricing Model. The following table sets forth a summary of the changes in the fair value of our Level 3 financial liabilities that are measured at fair value on a recurring basis: Three Months Ended Six Months Ended June 30, June 30, 2018 2017 2018 2017 Beginning balance $ 1,351,000 $ 1,400,000 $ 2,399,000 $ 1,183,000 Recognition of warrant liabilities on issuance dates 1,788,000 — 1,788,000 — Change in fair value of derivative liabilities (606,000 ) (27,000 ) (1,654,000 ) 190,000 Ending balance $ 2,533,000 $ 1,373,000 $ 2,533,000 $ 1,373,000

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 9 — 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. The Management Agreement was effective January 1, 2014. For the three and six months ended June 30, 2018 and 2017, the Company incurred fees related to the Management Agreement of $75,000 and $150,000, respectively. Roger Branton, the Company’s Chief Executive Officer, Chief Financial Officer and director, and George Schmitt, the Company’s director and former Chief Executive Officer and Executive Chairman of the Board, are directors of MBTH, and Richard Mooers, a director of the Company, is the Chief Executive Officer and a director of MBTH. The Company has agreed to award MBTH a 3% cash success fee if MBTH arranges financing, a merger, consolidation or sale by the Company of substantially all of its assets. The Company incurred approximately $0 for fees associated with financings during the three and six months ended June 30, 2018 and 2017, respectively. In addition, during the six months ended June 30, 2018 and 2017, the Company’s Board of Directors approved an additional $25,000 and $27,000 fee, respectively, to be paid to MBTH as consideration for additional efforts provided by MBTH in connection with the Company’s financing and acquisition efforts. The Company recorded these fees in general and administrative expenses on the accompanying Condensed Consolidated Statement of Operations. The balance outstanding to MBTH at June 30, 2018 and December 31, 2017 was $691,000 and $998,000, respectively, and has been included in due to related parties on the Condensed Consolidated Balance Sheet. 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% success fee (the ‘‘3% Success Fee’’) on any financing arranged for the Company, merger or consolidation of the Company or sale by the Company of substantially all of its assets. The M&A Services Agreement has the following additional terms: (1) The Company will pay MBTH an acquisition fee equal to the greater of $250,000 or 8% of the total acquisition price (the ‘‘Acquisition Fee’’). Where possible, 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. (2) In addition to any other fees, the Company will pay MBTH a due diligence fee of $250,000 only on successfully closed transactions. This due diligence fee shall be paid to MBTH as warrants to purchase shares of common stock of the Company in an amount equal to $250,000 divided by the lower of the market price of the common stock on the day of closing of the transaction or the price of equity offered to finance such acquisition. The exercise price of such warrants will be $0.01. (3) The Company and MBTH agreed to waive the 3% Success Fee in connection with the Company’s proposed acquisition of Vislink. The Company and MBTH also agreed to waive, on a case by case basis, the 3% Success Fee whenever any future Acquisition Fee is more than $1 million. (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% of such gain (the “Bargain Purchase Gain”). (5) MBTH has the option to convert up to 50% of its fees into shares of common stock of the Company, so long as the receivable remains outstanding. The conversion price will be the lower of 110% of the price of the common stock on the day of closing of a transaction or the price of equity securities offered in connection with any acquisition financing. If MBTH converts at least 25% of its fees, then the Company agrees to register all shares of common stock of the Company held by MBTH. (6) If MBTH’s services assist the Company in achieving forward sales of at least $50 million via acquisitions, then the Company agrees to offer MBTH a three (3) year option to acquire up to 25% of the Company’s shares of common stock outstanding after such issuance (the “Block Purchase Option”). The price per share of common stock will be 125% of the price of the Company’s common stock on the day the option is exercised. 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% of the fully diluted outstanding shares of common stock and warrants of the Company at a price of $2.10 per share and for a five-year term. There has been no impact on the results from operations since the certainty of the performance condition is not known. 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 six months ended June 30, 2017 in connection with the acquisition of Vislink as per the M&A Services Agreement. The $1,480,000 in acquisition fees represents 8% of the acquisition price. The Company recorded these fees in general and administrative expenses on the accompanying Condensed Consolidated Statement of Operations and included such fees in due to related parties on the Condensed Consolidated Balance Sheet. The Company did not incur any fees pursuant to the M&A Services Agreement during the three months ended June 30, 2018. The Company accrued an additional $777,000 in fees as 5% of the Bargain Purchase Gain during the six months ending June 30, 2017, in connection with the acquisition of Vislink as per the M&A Services Agreement. The $777,000 represents 5% of the Bargain Purchase Gain of $15,530,000 after an independent, external advisor valued the acquisition. The Company recorded these fees in general and administrative expenses on the accompanying Condensed Consolidated Statement of Operations and included such fees in due to related parties on the Condensed Consolidated Balance Sheet. The Company did not incur any fees pursuant to the M&A Services Agreement during the six months ended June 30, 2018. During the quarter ending June 30, 2017, the Company recorded $265,000 as the Fair Market Value (“FMV”) of the warrant paid to MBTH in connection with the closing of the Vislink acquisition as per the M&A Services Agreement. The Company recorded these fees in general and administrative expenses on the accompanying Condensed Consolidated Statement of Operations. The Company did not incur any fees pursuant to the M&A Services Agreement during the six months ended June 30, 2018. From January 1, 2018 to June 30, 2018, the Company issued 138,663 shares of common stock to MBTH in settlement of amounts due of $120,000, which was the approximate grant date fair value of the shares.

CONCENTRATIONS

CONCENTRATIONS	6 Months Ended
	Jun. 30, 2018
Risks and Uncertainties [Abstract]
Concentration Risk Disclosure [Text Block]	NOTE 10 — CONCENTRATIONS During the three months ended June 30, 2018, the Company recorded sales to one customer of $989,000 (11%) in excess of 10% of the Company’s total consolidated sales. During the six months ended June 30, 2018, the Company did not record sales of over 10% from any one customer. During the three and six months ended June 30, 2017, the Company recorded revenue from individual sales or services rendered of $2,428,000 (17%) and $2,944,000 (13%), respectively, in excess of 10% from one customer of the Company’s total consolidated sales. At June 30, 2018, the Company did not have accounts receivable over 10% from any one customer. At 31, 2017, approximately 33% of net accounts receivable was due $1,634,000 During the three and six months ended June 30, 2018, approximately 26% of the Company’s inventory purchases were derived from two vendors and approximately 16% of the Company’s inventory purchases were derived from one vendor. During the three and six months ended June 30, 2017, approximately 11% and 11%, respectively, of the Company’s inventory purchases were derived from two vendors.

GEOGRAPHICAL INFORMATION

GEOGRAPHICAL INFORMATION	6 Months Ended
	Jun. 30, 2018
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	NOTE 11 – GEOGRAPHICAL INFORMATION The Company has one operating segment and the decision-making group is the senior executive management team. Six Months Ended Six Months Ended Three Months Ended Three Months Ended June 30, 2018 June 30, 2017 June 30, 2018 June 30, 2017 Revenue North America $ 6,749,000 $ 7,674,000 $ 3,475,000 $ 5,808,000 South America 1,037,000 3,111,000 728,000 2,452,000 Europe 7,424,000 7,032,000 3,135,000 3,130,000 Asia 2,092,000 3,037,000 1,178,000 2,021,000 Rest of World 1,855,000 2,699,000 908,000 807,000 $ 19,157,000 $ 23,553,000 $ 9,424,000 $ 14,218,000 Six Months Ended Six Months Ended June 30, 2018 June 30, 2017 Long-Lived Assets: United States $ 3,801,000 $ 6,911,000 United Kingdom 4,520,000 5,497,000 $ 8,321,000 $ 12,408,000

PRIOR PERIOD FINANCIAL STATEMEN

PRIOR PERIOD FINANCIAL STATEMENT REVISION	6 Months Ended
	Jun. 30, 2018
Accounting Changes and Error Corrections [Abstract]
Accounting Changes and Error Corrections [Text Block]	NOTE 12 — PRIOR PERIOD FINANCIAL STATEMENT REVISION During the second quarter of 2018, the Company identified an error related to the non-recognition of a derivative liability embedded in common stock warrants issued to investors as part of the August 2017 equity financing. Whereas part of the proceeds has been allocated to additional paid-in-capital and not to a derivative liability. Additionally, no gain or loss was recognized as part of the mark to market valuation of the derivative liability. The Company assessed the materiality of these errors on our financial statements for prior periods in accordance with the SEC Staff Accounting Bulletin (SAB) No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements, codified in Accounting Standards Codification (ASC) 250-10-20, Error in Previously Issued Financial Statements, and concluded that they were not material to any prior annual or interim periods. The Company has corrected these errors for all prior periods presented by revising the consolidated financial statements and other financial information included herein. The Company also corrected the timing of immaterial previously recorded out-of-period adjustments and reflected them in the revised prior period financial statements, where applicable. Periods not presented herein will be revised, as applicable, in future filings. The effects of the correction of immaterial errors on our Condensed Consolidated Financial Statements were as follows (in thousands): September 30, 2017 Amounts Previously Reported Adjustment As Revised Consolidated Balance Sheet: Total Liabilities $ 16,710 $ 1,146 $ 17,856 Stockholders' equity before accumulated deficit 235,630 (1,321 ) 234,309 Accumulated deficit (207,570 ) 175 (207,395 ) Total liabilities and stockholders' equity $ 44,770 $ - $ 44,770 Consolidated Statement of Operations: Net income for the three months ended $ 1,729 $ 175 $ 1,904 December 31, 2017 Amounts Previously Reported Adjustment As Revised Consolidated Balance Sheet: Total Liabilities $ 19,019 $ 1,128 $ 20,147 Stockholders' equity before accumulated deficit 237,472 (1,321 ) 236,151 Accumulated deficit (219,845 ) 193 (219,652 ) Total liabilities and stockholders' equity $ 36,646 $ - $ 36,646 Consolidated Statement of Operations: Net loss for the year ended $ (10,546 ) $ 193 $ (10,353 ) March 31, 2018 Amounts Previously Reported Adjustment As Revised Consolidated Balance Sheet: Total Liabilities $ 18,564 $ 688 $ 19,252 Stockholders' equity before accumulated deficit 238,467 (1,321 ) 237,146 Accumulated deficit (222,614 ) 633 (221,981 ) Total liabilities and stockholders' equity $ 34,417 $ - $ 34,417 Consolidated Statement of Operations: Net loss for the three months ended $ (3,769 ) $ 440 $ (3,329 )

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2018
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 13 — SUBSEQUENT EVENTS Other Common Stock Issuances From July 1, 2018 to August 14, 2018, the Company issued a total of 236,444 shares of common stock having a fair value to employees, directors, consultants and general counsel in lieu of paying approximately $156,000 worth of services. From July 1, 2018 to August 14, 2018, the Company issued a total of 31,748 shares of common stock to MBTH in settlement of amounts due of $20,000, which was the grant date fair value of such shares.

ORGANIZATION AND SUMMARY OF S19

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Description of Business [Policy Text Block]	Description of Business The overarching strategy of xG Technology, Inc. (“xG” or 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”) and Vislink Communication Systems (“Vislink” or “VCS”). There is considerable brand interaction, owing to complementary market focus, compatible product and technology development roadmaps, and solution integration opportunities. IMT: IMT 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.
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying unaudited condensed consolidated financial statements were prepared using generally accepted accounting principles for interim financial information and the instructions to Form 10-Q and Regulation S-X. Accordingly, these financial statements do not include all information or notes required by generally accepted accounting principles for annual financial statements and should be read in conjunction with the consolidated financial statements as filed on the Company's Annual Report on Form 10-K for the year ended December 31, 2017, filed with the Securities and Exchange Commission on April 2, 2018. In the opinion of management, the unaudited condensed consolidated financial statements included herein contain all adjustments necessary to present fairly the Company's consolidated financial position as of June 30, 2018, the results of its operations and cash flows for the six months ended June 30, 2018 and 2017. Such adjustments are of a normal recurring nature. The results of operations for the ended June 30, 2018 may not be indicative of results for the year ending December 31, 2018.
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The accompanying condensed 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 Vislink was acquired. All intercompany transactions and balances have been eliminated in the consolidation.
Reclassification, Policy [Policy Text Block]	Reclassifications Certain reclassifications have been made in the unaudited condensed consolidated financial statements for comparative purposes. These reclassifications have no effect on the results of operations or financial position of the Company, see Note 12.
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 as different product offerings but 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, and disclosure of contingent liabilities at the date of the condensed 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, debt discounts and the valuation of the assets and liabilities acquired in the acquisition of Vislink.
Inventory, Policy [Policy Text Block]	Inventories Inventory is recorded at the lower of cost, on a first-in, first-out basis, or 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 face of the condensed consolidated statements of operations for the June 30, 2018 and 2017.
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.
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 Accounting Standards Codifications (“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.
Debt, Policy [Policy Text Block]	Convertible Debt Instruments The Company records debt net of debt discount for beneficial conversion features and warrants, on either a relative fair value or fair value basis depending on the respective accounting treatment of each instrument. Beneficial conversion features are recorded pursuant to the Beneficial Conversion (“BCF”) and Debt Topics of the FASB Accounting Standards Codification. The amounts allocated to warrants and beneficial conversion rights are recorded as debt discounts with corresponding entries to derivative liability and additional paid-in-capital. Costs paid to third parties ( e.g. The Company evaluates its convertible debt, options, warrants or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for. The result of this accounting treatment is that under certain circumstances the fair value of the derivative is marked-to-market each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the statement of operations as other income or expense. Upon conversion or exercise of a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to stockholders’ equity.
Earnings Per Share, Policy [Policy Text Block]	(Loss) Earnings Per Share The Company reports (loss) earnings per share in accordance with ASC Topic 260, “Earnings Per Share,” which establishes standards for computing and presenting earnings per share. Basic (loss) earnings per share of common stock is calculated by dividing net (loss) earnings allocable to common stockholders by the weighted-average shares of common stock outstanding during the period, without consideration of common stock equivalents. Diluted (loss) earnings per share is calculated by adjusting the weighted-average shares of common stock outstanding for the dilutive effect of common stock equivalents, including stock options and warrants, outstanding for the period as determined using the treasury stock method. For purposes of the diluted net loss per share calculation, common stock equivalents are excluded from the calculation because their effect would be anti-dilutive. Therefore, basic and diluted net loss per share applicable to common stockholders is the same for periods with a net loss. The following table illustrates the determination of loss per share for each period presented (in thousands, except per share amounts): Six Months Ended June 30, 2018 2017 Numerator: Net (loss) income applicable to common stockholders – basic and diluted $ (9,712 ) $ 7,251 Denominator: Weighted average shares outstanding - basic 15,555 10,500 Dilutive stock options — — Weighted average shares outstanding - diluted 15,555 10,500 Net (loss) earnings per share: Basic $ (0.62 ) $ 0.69 Dilutive $ (0.62 ) $ 0.69 Anti-dilutive potential common stock equivalents excluded from the calculation of (loss) earnings per share: Stock options 6,335 3,556 Convertible debt 48 48 Warrants 11,695 8,182
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 accounts receivable and accounts payable, the Company estimated that the carrying amount approximated fair value because of the short maturities of these instruments. All debt is based on current rates at which the Company could borrow funds with similar remaining maturities and approximates fair value. 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 in active markets for identical assets or liabilities. Level 2 – Observable prices that are based on inputs not quoted on active markets, but corroborated by market data. Level 3 – Unobservable inputs are used when little or no market data is available. The fair value hierarchy gives the lowest priority to Level 3 inputs.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign Currency and Other Comprehensive Income/(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. Dollars) 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 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 approximately $233,000 and $229,000, respectively, for the three and six months ended June 30, 2018. The foreign currency exchange gains and losses are included as a component of general and administrative expenses, in the accompanying Unaudited Condensed Consolidated Statements of Operations. For the three and six months ended June 30, 2018, the decreases in accumulated comprehensive income were approximately $109,000 and $26,000, The exchange rates adopted for the foreign exchange transactions are the rates of exchange as quoted on OANDA, a Canadian-based foreign exchange company and internet website providing currency conversion, online retail foreign exchange trading, online foreign currency transfers, and forex information. Translation of amounts from British Pounds into United States dollars was made at the following exchange rates for the respective periods:  As of June 30, 2018 – British Pounds $1.32029 to US Dollars $1.00  Average rate for the six months ended June 30, 2018 – British Pounds $1.37579 to US Dollars $1.00
Subsequent Events, Policy [Policy Text Block]	Subsequent Events The Company has evaluated subsequent events in accordance with ASC 855, Subsequent Events, through the filing date of this Quarterly Report, and determined that no events have occurred that have not been disclosed elsewhere in the notes to the condensed consolidated financial statements (unaudited) that would require adjustments to disclosures in the condensed consolidated financial statements (unaudited), except as disclosed herein.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Principles In June 2018, the FASB issued an accounting standard Accounting Standards Update ( ASU ) 2018-07 Compensation - Stock Compensation to expand the scope of ASC Topic 718, Compensation - Stock Compensation, to include share-based payment transactions for acquiring goods and services from nonemployees. The pronouncement is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2018, with early adoption permitted. The Company has not yet determined the effect of this pronouncement on its condensed consolidated financial statements In May 2018, FASB issued ASU 2018-06, Codification Improvements to Topic 942, Depository and Lending-Income Taxes. The amendments in this ASU supersede the guidance within Subtopic 942-741 that has been rescinded by the is no longer relevant. A cross-reference between Subtopic 740-30, Income Taxes-Other Considerations or Special Areas, and Subtopic 942-740 is being added to the remaining guidance in Subtopic 740-30 to improve the usefulness of the codification. The amendments in this update are effective upon issuance, as no accounting requirements are affected. The amendments in ASU 2018-06 are effective upon issuance, as no accounting requirements are affected. In March 2018, the FASB issued ASU 2018-05 “Income Taxes (Topic 740): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 (SEC Update)”, which amended ASC 740 to incorporate the requirements of Staff Accounting Bulletin (“SAB”) 118. Issued in December 2017 by the SEC, SAB 118 addresses the application of U.S. GAAP in situations in which a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Tax Cuts and Jobs Act (the “Tax Reform Act”) which was signed into law on December 22, 2017. The Company’s accounting is complete as it pertains to the Tax Reform Act and no provisional amounts have been recorded as a result. In February 2018, the FASB issued ASU No. 2018-02, Income Statement-Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income. The standard will permit entities to reclassify tax effects stranded in accumulated other comprehensive income ("AOCI") as a result of U.S. tax reform to retained earnings. The standard is effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. The effects of this standard on our financial position, results of operations and cash flows are not expected to be material. In January 2016, the FASB released ASU 2016-02, “Leases.” The FASB issued a subsequent amendment to the initial guidance in January 2018 within ASU 2018-01. The core principle of the standard requires an entity to recognize right-of-use assets and lease liabilities on its balance sheet and disclose key information about leasing arrangements. The amendment offers specific accounting guidance for a lessee, a lessor and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of the financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. The Company plans to adopt these new standards in the first quarter of 2019. The Company has not yet determined the effect of these standards on its condensed consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). ASU 2014-09 completes the joint effort by the FASB and IASB to improve financial reporting by creating common revenue recognition guidance for U.S. GAAP and International Financial Reporting Standards (“IFRS”). The ASU 2014-09 revenue recognition model virtually replaces all existing revenue recognition guidance and applies to all companies that enter into contracts with customers to transfer goods or services. ASU 2014-09 (as updated by ASU 2015-14 in August 2015, ASU No. 2016-08 in March 2016, ASU No. 10 in April 2016 and ASU No. 12 in May 2016) is effective for public entities for interim and annual reporting periods beginning after December 15, 2017. Public and nonpublic entities have the choice to apply ASU 2014-09 either retrospectively to each reporting period presented or by recognizing the cumulative effect of applying ASU 2014-09 at the date of initial application and not adjusting comparative information. Our emerging growth company (“EGC”) status expires at the end of this calendar year of 2018. Upon the loss of EGC status, an issuer is required to adopt the standard in its next filing. This accounting standard becomes effective for the Company for reporting periods beginning after December 15, 2018, and interim reporting periods thereafter, specifically the first quarter of 2019. The Company is still evaluating whether the adoption of ASU 2014-09 will have a material impact on its consolidated financial statements. Additionally, the Company intends to utilize the modified retrospective adoption and recognize the cumulative effect of initially applying ASU 2014-09, if significant, as an adjustment to the opening balance of accumulated deficit at the date of initial application. 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 condensed consolidated financial statements.

ORGANIZATION AND SUMMARY OF S20

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2018
Accounting Policies [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The following table illustrates the determination of loss per share for each period presented (in thousands, except per share amounts): Six Months Ended June 30, 2018 2017 Numerator: Net (loss) income applicable to common stockholders – basic and diluted $ (9,712 ) $ 7,251 Denominator: Weighted average shares outstanding - basic 15,555 10,500 Dilutive stock options — — Weighted average shares outstanding - diluted 15,555 10,500 Net (loss) earnings per share: Basic $ (0.62 ) $ 0.69 Dilutive $ (0.62 ) $ 0.69 Anti-dilutive potential common stock equivalents excluded from the calculation of (loss) earnings per share: Stock options 6,335 3,556 Convertible debt 48 48 Warrants 11,695 8,182

ACQUISITION OF VISLINK (Tables)

ACQUISITION OF VISLINK (Tables)	6 Months Ended
	Jun. 30, 2018
Business Combination, Consideration Transferred [Abstract]
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 and Vislink as if the entities were combined on January 1, 2017. For the Six Months Ended ‎ June 30, 2017 Revenues, net $ 24,806 Net loss $ (12,584 ) Net loss per share $ (1.20 ) Weighted average number of shares outstanding 10,500

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Intangible assets consist of the following: Software Development Costs Patents and Licenses Trade Names and Technology Customer Relationships Accumulated Accumulated Accumulated Accumulated Costs Amortization Costs Amortization Costs Amortization Costs Amortization Net 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 Additions - - - - - - - - - Impairments - (168,000 ) - - - - - - (168,000 ) Amortization - (268,000 ) - (332,000 ) - (112,000 ) - (437,000 ) (1,149,000 ) Balance as of June 30, 2018 $ 18,647,000 $ (18,647,000 ) $ 12,378,000 $ (9,503,000 ) $ 1,450,000 $ (355,000 ) $ 2,880,000 $ (1,273,000 ) $ 5,577,000
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Estimated amortization expense for total intangible assets for the succeeding five years is as follows: Balance 2018 $ 882,000 2019 1,763,000 2020 993,000 2021 818,000 2022 574,000 Thereafter 547,000 $ 5,577,000

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
Interest Income and Interest Expense Disclosure [Table Text Block]	Items recorded to interest expense, net for the three and six months period ending June 30, 2018 and 2017 are: For the Three Months Ended June 30, For the Six Months Ended June 30, 2018 2017 2018 2017 Contractual interest expense $ 21,334 $ - $ 21,334 $ - Debt discount amortization 48,844 - 48,844 - Warrant costs 1,788,171 - 1,788,171 - Total recorded to interest expense, net $ 1,858,349 $ - $ 1,858,349 $ -
Schedule of Debt [Table Text Block]	Principal amount borrowed $ 4,000,000 Debt discount incurred 2,345,298 Amortization of debt discount (1,837,015 ) Un-amortized debt discount 508,283 Ending Balance – June 30, 2018 $ 3,491,717

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Jun. 30, 2018
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 ‎ Future ‎ Payments Colchester, U.K. March 2025 $ 3,394,000 Billerica, MA May 2021 $ 1,286,000 Anaheim, CA July 2021 $ 91,000 Singapore August 2020 $ 73,000 Dubai, United Arab Emirates June 2019 $ 23,000
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, Balance 2018 $ 954,000 2019 1,721,000 2020 1,298,000 2021 605,000 2022 405,000 Thereafter 911,000 $ 5,894,000

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	6 Months Ended
	Jun. 30, 2018
Class of Warrant or Right [Line Items]
Schedule of Share-based Compensation, Activity [Table Text Block]	A summary of the warrant and option activity is as follows: Warrants Number of Warrants ‎ (in Shares) Weighted Average ‎ Exercise Price Outstanding January 1, 2018 8,695,273 $ 5.50 Granted 3,000,000 1.00 Exercised — — Forfeited or Expired (174 ) 7,256.00 Outstanding, June 30, 2018 11,695,099 $ 4.15 Exercisable, June 30, 2018 11,695,099 $ 4.15 Options Number of Options ‎ (in Shares) Weighted Average ‎ Exercise Price Outstanding January 1, 2018 6,550,500 $ 1.58 Granted 220,000 0.89 Exercised — — Forfeited or Expired (415,000 ) 1.59 Outstanding, June 30, 2018 6,335,500 $ 1.55 Exercisable, June 30, 2018 2,580,526 $ 1.57

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2018
DERIVATIVE LIABILITY [Line Items]
Schedule of Derivative Liabilities at Fair Value [Table Text Block]	The following are the key assumptions used in connection with the valuation of the warrants exercisable into common stock on the date of issuance and June 30, 2018: Number of shares underlying the warrants on June 30, 2018 4,748,569 Fair market value of stock $ 0.64 Exercise price $ 1.00 to 2,400 Volatility 80% to 157% Risk-free interest rate 1.93% to 2.73% Expected dividend yield — Warrant life (years) 0.3 to 4.9
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	The following table sets forth a summary of the changes in the fair value of our Level 3 financial liabilities that are measured at fair value on a recurring basis: Three Months Ended Six Months Ended June 30, June 30, 2018 2017 2018 2017 Beginning balance $ 1,351,000 $ 1,400,000 $ 2,399,000 $ 1,183,000 Recognition of warrant liabilities on issuance dates 1,788,000 — 1,788,000 — Change in fair value of derivative liabilities (606,000 ) (27,000 ) (1,654,000 ) 190,000 Ending balance $ 2,533,000 $ 1,373,000 $ 2,533,000 $ 1,373,000

GEOGRAPHICAL INFORMATION (Table

GEOGRAPHICAL INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2018
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. Six Months Ended Six Months Ended Three Months Ended Three Months Ended June 30, 2018 June 30, 2017 June 30, 2018 June 30, 2017 Revenue North America $ 6,749,000 $ 7,674,000 $ 3,475,000 $ 5,808,000 South America 1,037,000 3,111,000 728,000 2,452,000 Europe 7,424,000 7,032,000 3,135,000 3,130,000 Asia 2,092,000 3,037,000 1,178,000 2,021,000 Rest of World 1,855,000 2,699,000 908,000 807,000 $ 19,157,000 $ 23,553,000 $ 9,424,000 $ 14,218,000 Six Months Ended Six Months Ended June 30, 2018 June 30, 2017 Long-Lived Assets: United States $ 3,801,000 $ 6,911,000 United Kingdom 4,520,000 5,497,000 $ 8,321,000 $ 12,408,000

PRIOR PERIOD FINANCIAL STATEM28

PRIOR PERIOD FINANCIAL STATEMENT REVISION (Tables)	6 Months Ended
	Jun. 30, 2018
Accounting Changes and Error Corrections [Abstract]
Condensed Financial Statements [Table Text Block]	September 30, 2017 Amounts Previously Reported Adjustment As Revised Consolidated Balance Sheet: Total Liabilities $ 16,710 $ 1,146 $ 17,856 Stockholders' equity before accumulated deficit 235,630 (1,321 ) 234,309 Accumulated deficit (207,570 ) 175 (207,395 ) Total liabilities and stockholders' equity $ 44,770 $ - $ 44,770 Consolidated Statement of Operations: Net income for the three months ended $ 1,729 $ 175 $ 1,904 December 31, 2017 Amounts Previously Reported Adjustment As Revised Consolidated Balance Sheet: Total Liabilities $ 19,019 $ 1,128 $ 20,147 Stockholders' equity before accumulated deficit 237,472 (1,321 ) 236,151 Accumulated deficit (219,845 ) 193 (219,652 ) Total liabilities and stockholders' equity $ 36,646 $ - $ 36,646 Consolidated Statement of Operations: Net loss for the year ended $ (10,546 ) $ 193 $ (10,353 ) March 31, 2018 Amounts Previously Reported Adjustment As Revised Consolidated Balance Sheet: Total Liabilities $ 18,564 $ 688 $ 19,252 Stockholders' equity before accumulated deficit 238,467 (1,321 ) 237,146 Accumulated deficit (222,614 ) 633 (221,981 ) Total liabilities and stockholders' equity $ 34,417 $ - $ 34,417 Consolidated Statement of Operations: Net loss for the three months ended $ (3,769 ) $ 440 $ (3,329 )

ORGANIZATION AND SUMMARY OF S29

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended			6 Months Ended		9 Months Ended	12 Months Ended
	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017	Dec. 31, 2017
Numerator:
Net (loss) income applicable to common stockholders - basic and diluted	$ (6,383)	$ (3,329)	$ (1,041)	$ (9,712)	$ 7,251	$ 1,904	$ (10,353)
Denominator:
Weighted average shares outstanding - basic	16,154		11,405	15,555	10,500
Dilutive stock options				0	0
Weighted average shares outstanding - diluted	16,154		11,405	15,555	10,500
Net (loss) earnings per share:
Basic	$ (0.40)		$ (0.09)	$ (0.62)	$ 0.69
Dilutive	$ (0.40)		$ (0.09)	$ (0.62)	$ 0.69
Employee Stock Option [Member]
Anti-dilutive potential common stock equivalents excluded from the calculation of (loss) earnings per share:
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount				6,335	3,556
Warrant [Member]
Anti-dilutive potential common stock equivalents excluded from the calculation of (loss) earnings per share:
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount				11,695	8,182
Convertible Debt Securities [Member]
Anti-dilutive potential common stock equivalents excluded from the calculation of (loss) earnings per share:
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount				48	48

ORGANIZATION AND SUMMARY OF S30

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign Currency Transaction Gain (Loss), Realized	$ 233,000	$ 158,000	$ 229,000	$ 238,000
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax, Portion Attributable to Parent	$ 109,000	$ 365,000	$ 26,000	$ 348,000

LIQUIDITY AND FINANCIAL CONDI31

LIQUIDITY AND FINANCIAL CONDITION (Details Textual) - USD ($)	1 Months Ended		3 Months Ended		6 Months Ended
	May 29, 2018	Apr. 30, 2018	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017
LIQUIDITY AND FINANCIAL CONDITION [Line Items]
Retained Earnings (Accumulated Deficit)			$ (229,364,000)		$ (229,364,000)		$ (221,981,000)	$ (219,652,000)	$ (207,395,000)
Operating Income (Loss), Total			(5,123,000)	$ (5,549,000)	(9,454,000)	$ (11,295,000)
Working Capital			$ 2,800,000		2,800,000
Net Cash Provided by (Used in) Operating Activities					$ (4,357,000)	$ 371,000
Expected Amount Of Savings In Cost Reduction Plan		$ 5,000,000
Common Stock, Par or Stated Value Per Share	$ 0.00001		$ 0.00001		$ 0.00001			$ 0.00001
Six Percent Senior Secured Convertible Debentures [Member]
LIQUIDITY AND FINANCIAL CONDITION [Line Items]
Debt Instrument, Face Amount	$ 4,000,000
Stock Repurchased During Period, Shares	3,000,000
Proceeds from Debt, Net of Issuance Costs	$ 3,637,000
Debt Related Commitment Fees and Debt Issuance Costs	$ 363,000

ACQUISITION OF VISLINK (Details

ACQUISITION OF VISLINK (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Purchase Consideration
Amount of consideration:			$ 0	$ 16,000,000
Tangible assets acquired and liabilities assumed at preliminary fair value
Accounts receivable	$ 0	$ 7,129,000	0	7,129,000
Inventories	0	18,234,000	0	18,234,000
Property and equipment	0	3,868,000	0	3,868,000
Prepaid expenses	0	1,209,000	0	1,209,000
Accrued expenses	0	(451,000)	0	(451,000)
Net tangible assets acquired	0	27,910,000	0	27,910,000
Identifiable intangible assets
Total Identifiable Intangible Assets	0	3,620,000	0	3,620,000
Total net assets acquired	0	31,530,000	0	31,530,000
Consideration			0	16,000,000
Gain on bargain purchase	0	3,691,000	0	15,530,000
Vislink International Limited [Member]
Purchase Consideration
Amount of consideration:			16,000,000
Tangible assets acquired and liabilities assumed at preliminary fair value
Accounts receivable	7,129,000		7,129,000
Inventories	15,232,000		15,232,000
Property and equipment	3,868,000		3,868,000
Prepaid expenses	944,000		944,000
Accounts payable	(2,294,000)		(2,294,000)
Customer deposits	(1,137,000)		(1,137,000)
Accrued expenses	(451,000)		(451,000)
Net tangible assets acquired	23,291,000		23,291,000
Identifiable intangible assets
Total Identifiable Intangible Assets	3,620,000		3,620,000
Total net assets acquired	26,911,000		26,911,000
Consideration			16,000,000
Gain on bargain purchase			10,911,000		$ 15,500,000
Trademarks and Trade Names [Member] | Vislink International Limited [Member]
Identifiable intangible assets
Total Identifiable Intangible Assets	1,100,000		1,100,000
Customer Relationships [Member]
Identifiable intangible assets
Total Identifiable Intangible Assets	0	$ 2,520,000	0	$ 2,520,000
Customer Relationships [Member] | Vislink International Limited [Member]
Identifiable intangible assets
Total Identifiable Intangible Assets	$ 2,520,000		$ 2,520,000

ACQUISITION OF VISLINK (Detai33

ACQUISITION OF VISLINK (Details 1)	6 Months Ended
	Jun. 30, 2017USD ($)$ / sharesshares
Business Acquisition Pro Forma Information [Line Items]
Revenues, net	$ 24,806
Net loss	$ (12,584)
Net loss per share | $ / shares	$ (1.20)
Weighted average number of shares outstanding | shares	10,500

ACQUISITION OF VISLINK (Detai34

ACQUISITION OF VISLINK (Details Textual) - USD ($)	Feb. 02, 2017	Mar. 17, 2017	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	$ 16,000,000				$ 16,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other			$ 0	$ 451,000	0	$ 451,000
Repayments of Notes Payable					$ 0	2,000,000
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life					2 years 7 months 10 days
Business Combination, Bargain Purchase, Gain Recognized, Amount			0	$ 3,691,000	$ 0	$ 15,530,000
Vislink Communication Systems [Member]
Business Acquisition [Line Items]
Notes Payable	4,900,000
Payments to Acquire Businesses, Gross	6,500,000
Business Combination, Consideration Transferred, Liabilities Incurred	$ 9,500,000
Debt Instrument, Description of Variable Rate Basis	LIBOR plus 1.9%
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets	$ 26,900,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other	$ 4,600,000
Repayments of Notes Payable		$ 2,000,000
Extinguishment of Debt, Amount		$ 2,900,000
Revenue Reduction Annualized Rate	0.60%
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		$ 451,000
Business Combination, Bargain Purchase, Gain Recognized, Amount					$ 10,911,000		$ 15,500,000

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Finite-Lived Intangible Assets [Line Items]
Balance Beginning			$ 6,894,000
Additions			0
Impairments			(168,000)
Amortization	$ (600,000)	$ (500,000)	(1,149,000)	$ (1,300,000)
Balance Ending	5,577,000		5,577,000
Patents And Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Balance Beginning, Cost			12,378,000
Balance Beginning, Accumulated Amortization			(9,171,000)
Additions			0
Impairments			0
Amortization	(200,000)	(200,000)	(332,000)	(300,000)
Balance Ending, Cost	12,378,000		12,378,000
Balance Ending, Accumulated Amortization	(9,503,000)		(9,503,000)
Trade Names and Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Balance Beginning, Cost			1,450,000
Balance Beginning, Accumulated Amortization			(243,000)
Additions			0
Impairments			0
Amortization			(112,000)
Balance Ending, Cost	1,450,000		1,450,000
Balance Ending, Accumulated Amortization	(355,000)		(355,000)
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Balance Beginning, Cost			2,880,000
Balance Beginning, Accumulated Amortization			(836,000)
Additions			0
Impairments			0
Amortization			(437,000)
Balance Ending, Cost	2,880,000		2,880,000
Balance Ending, Accumulated Amortization	(1,273,000)		(1,273,000)
Software Development [Member]
Finite-Lived Intangible Assets [Line Items]
Balance Beginning, Cost			18,647,000
Balance Beginning, Accumulated Amortization			(18,211,000)
Additions			0
Impairments			(168,000)
Amortization	(100,000)	$ (200,000)	(268,000)	$ (500,000)
Balance Ending, Cost	18,647,000		18,647,000
Balance Ending, Accumulated Amortization	$ (18,647,000)		$ (18,647,000)

INTANGIBLE ASSETS (Details 1)

INTANGIBLE ASSETS (Details 1)	Jun. 30, 2018USD ($)
Finite-Lived Intangible Assets [Line Items]
Balance 2,018	$ 882,000
2,019	1,763,000
2,020	993,000
2,021	818,000
2,022	574,000
Thereafter	547,000
Finite-Lived Intangible Assets, Net, Total	$ 5,577,000

INTANGIBLE ASSETS (Details Text

INTANGIBLE ASSETS (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 600,000	$ 500,000	$ 1,149,000	$ 1,300,000
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life			2 years 7 months 10 days
Asset Impairment Charges	168,000	0	$ 168,000	0
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]
Intangible Assets, Gross (Excluding Goodwill), Total	12,378,000		$ 12,378,000		$ 12,378,000
Amortization of Intangible Assets	200,000	200,000	$ 332,000	300,000
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]
Intangible Assets, Gross (Excluding Goodwill), Total	18,647,000		$ 18,647,000		$ 18,647,000
Amortization of Intangible Assets	$ 100,000	$ 200,000	268,000	$ 500,000
Asset Impairment Charges			$ 200,000

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - Interest Expense [Member] - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Debt Instrument [Line Items]
Contractual interest expense	$ 21,334	$ 0	$ 21,334	$ 0
Debt discount amortization	48,844	0	48,844	0
Warrant costs	1,788,171	0	1,788,171	0
Total recorded to interest expense, net	$ 1,858,349	$ 0	$ 1,858,349	$ 0

CONVERTIBLE NOTES PAYABLE (De39

CONVERTIBLE NOTES PAYABLE (Details 1) - USD ($)	6 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Un-amortized debt discount	$ 508,000	$ 0
Ending Balance – June 30, 2018	3,492,000	$ 0
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Principal amount borrowed	4,000,000
Debt discount incurred	2,345,298
Amortization of debt discount	(1,837,015)
Un-amortized debt discount	508,283
Ending Balance – June 30, 2018	$ 3,491,717

CONVERTIBLE NOTES PAYABLE (De40

CONVERTIBLE NOTES PAYABLE (Details Textual)	1 Months Ended		3 Months Ended		6 Months Ended
	May 29, 2018USD ($)$ / sharesshares	May 24, 2018USD ($)shares	Jun. 30, 2018USD ($)$ / shares	Jun. 30, 2017USD ($)	Jun. 30, 2018USD ($)$ / shares	Jun. 30, 2017USD ($)	Oct. 06, 2018$ / shares	Dec. 31, 2017$ / shares	Oct. 06, 2011USD ($)
Debt Instrument [Line Items]
Common Stock, Par or Stated Value Per Share | $ / shares	$ 0.00001		$ 0.00001		$ 0.00001			$ 0.00001
Debt Instrument, Convertible, Remaining Discount Amortization Period					11 months
Warrant [Member]
Debt Instrument [Line Items]
Derivative, Maturity Date					May 29, 2023
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares			$ 1		$ 1
Proceeds from Issuance of Warrants					$ 1,788,171
Warrant [Member] | Measurement Input, Risk Free Interest Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Measurement Input			0.27		0.27
Warrant [Member] | Measurement Input, Price Volatility [Member]
Debt Instrument [Line Items]
Debt Instrument, Measurement Input			163.50		163.50
Warrant [Member] | Measurement Input, Expected Dividend Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Measurement Input			0		0
Warrant [Member] | Measurement Input, Expected Term [Member]
Debt Instrument [Line Items]
Debt Instrument, Measurement Input			5		5
Six Percent Senior Secured Convertible Debentures [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount	$ 4,000,000
Stock Repurchased During Period, Shares | shares	3,000,000
Proceeds from Debt, Net of Issuance Costs	$ 3,637,000
Debt Related Commitment Fees and Debt Issuance Costs	$ 363,000
Debt Instrument, Maturity Date					May 29, 2019
Debt Instrument, Convertible, Conversion Price | $ / shares			$ 1		$ 1
Debt Conversion, Description					If held beyond maturity, the conversion rate shall equal the lesser of (i) the then conversion price and (ii) 85% of the VWAP for the trading day immediately prior to the applicable conversion date. The Company shall pay interest to the holders on the aggregate and unconverted and outstanding principal amount on January 1, April 1, July 1 and October 1, with the remaining principal balance due at maturity.
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross			$ 4,000,000		$ 4,000,000
Debt Instrument, Convertible, Conversion Price | $ / shares			$ 193,877		$ 193,877
Treco International, S.A [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage							9.00%
Debt Instrument, Face Amount			$ 2,000,000		$ 2,000,000
Accrued Interest And Fees			42,000		42,000
Long-term Debt, Gross									$ 2,000,000
Common Stock, Par or Stated Value Per Share | $ / shares							$ 42,000
Treco International, S.A [Member] | Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Debt Conversion, Converted Instrument, Shares Issued (in shares) | shares		89,109
Paid-in-Kind Interest		$ 90,000
Interest and Debt Expense			$ 45,000	$ 90,000	$ 45,000	$ 90,000

COMMITMENTS AND CONTINGENCIES41

COMMITMENTS AND CONTINGENCIES (Details)	6 Months Ended
	Jun. 30, 2018USD ($)
Approximate Future Payments	$ 5,894,000
Colchester, U.K [Member] | Vislink [Member]
Approximate Future Payments	$ 3,394,000
Lease Expiration Date	Mar. 31, 2025
Billerica, MA [Member] | Vislink [Member]
Approximate Future Payments	$ 1,286,000
Lease Expiration Date	May 31, 2021
Anaheim, CA [Member] | Vislink [Member]
Approximate Future Payments	$ 91,000
Lease Expiration Date	Jul. 31, 2021
Singapore [Member] | Vislink [Member]
Approximate Future Payments	$ 73,000
Lease Expiration Date	Aug. 31, 2020
Dubai, United Arab Emirates [Member] | Vislink [Member]
Approximate Future Payments	$ 23,000
Lease Expiration Date	Jun. 30, 2019

COMMITMENTS AND CONTINGENCIES42

COMMITMENTS AND CONTINGENCIES (Details 1)	Jun. 30, 2018USD ($)
Other Commitments [Line Items]
Balance 2,018	$ 954,000
2,019	1,721,000
2,020	1,298,000
2,021	605,000
2,022	405,000
Thereafter	911,000
Operating Leases, Future Minimum Payments Due, Total	$ 5,894,000

COMMITMENTS AND CONTINGENCIES43

COMMITMENTS AND CONTINGENCIES (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Jan. 31, 2017
Other Commitments [Line Items]
Operating Leases, Rent Expense, Net, Total	$ 356,000	$ 350,000	$ 753,000	$ 553,000
Operating Leases, Future Minimum Payments Due, Next Twelve Months	954,000		954,000
Operating Leases, Future Minimum Payments Due	5,894,000		5,894,000
Defined Benefit Plan, Plan Assets, Contributions by Employer			67,000	0
Stakeholder Pension Scheme [Member]
Other Commitments [Line Items]
Defined Benefit Plan, Plan Assets, Contributions by Employer			101,000	$ 69,000
LeasesOfficeSpaceInSarasota [Member]
Other Commitments [Line Items]
Operating Leases, Future Minimum Payments Due	115,000		115,000
LeasesOfficeSpaceInSunrise [Member]
Other Commitments [Line Items]
Operating Leases, Future Minimum Payments Due, Next Twelve Months	160,000		160,000
LeasesWarehouseSpaceInSunrise [Member]
Other Commitments [Line Items]
Operating Leases, Future Minimum Payments Due, Next Twelve Months	11,000		$ 11,000
Integrated Microwave Technologies LLC [Member]
Other Commitments [Line Items]
Operating Leases, Future Minimum Payments Due					$ 166,000
Lease Expiration Date			Apr. 29, 2020
Vislink [Member] | Hemel UK [Member]
Other Commitments [Line Items]
Operating Leases, Future Minimum Payments Due	$ 573,000		$ 573,000

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details)	6 Months Ended
	Jun. 30, 2018$ / sharesshares
Class of Warrant or Right [Line Items]
Outstanding, Number of Warrants January 1, 2018 (in Shares) | shares	8,695,273
Granted Number of Warrants (in Shares) | shares	3,000,000
Exercised, Number of Warrants (in Shares) | shares	0
Forfeited or Expired, Number of Warrants (in Shares) | shares	(174)
Outstanding, Number of Warrants June 30, 2018 (in Shares) | shares	11,695,099
Exercisable, Number of Warrants (in Shares) | shares	11,695,099
Warrants Outstanding, Weighted Average Exercise Price January 1, 2018 | $ / shares	$ 5.50
Granted, Weighted Average Exercise Price | $ / shares	1
Exercised, Weighted Average Exercise Price | $ / shares	0
Forfeited or Expired, Weighted Average Exercise Price | $ / shares	7,256
Warrants Outstanding, Weighted Average Exercise Price June 30, 2018 | $ / shares	4.15
Exercisable, Weighted Average Exercise Price | $ / shares	$ 4.15

STOCKHOLDERS' EQUITY (Details 1

STOCKHOLDERS' EQUITY (Details 1)	6 Months Ended
	Jun. 30, 2018$ / sharesshares
Class of Warrant or Right [Line Items]
Number of Options, Outstanding (in Shares) | shares	6,550,500
Number of Options, Granted (in Shares) | shares	220,000
Number of Options, Exercised (in Shares) | shares	0
Number of Options, Cancelled (in Shares) | shares	(415,000)
Number of Options, Outstanding (in Shares) | shares	6,335,500
Number of Options, Exercisable (in Shares) | shares	2,580,526
Weighted Average Exercise Price Outstanding | $ / shares	$ 1.58
Weighted Average Exercise Price, Granted | $ / shares	0.89
Weighted Average Exercise Price, Exercised | $ / shares	0
Weighted Average Exercise Price, Cancelled | $ / shares	1.59
Weighted Average Exercise Price, Outstanding | $ / shares	1.55
Weighted Average Exercise Price, Exercisable | $ / shares	$ 1.57

STOCKHOLDERS' EQUITY (Details T

STOCKHOLDERS' EQUITY (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Class of Warrant or Right [Line Items]
Share-based Compensation, Total	$ 1,659,000	$ 438,000	$ 2,474,000	$ 603,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value	0	$ 0.08	$ 0	0.08
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			2 years 9 months 11 days
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Remaining Contractual Term			8 years 10 months 28 days
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Exercisable Options, Weighted Average Remaining Contractual Term			8 years 9 months 29 days
Stock Issued During Period, Shares, Deferred Compensation			12,232
Stock Issued During Period, Shares, Share-based Compensation, Gross			1,537,476
Stock Issued During Period, Value, Share-based Compensation, Gross			$ 1,504,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options	4,120,000		4,120,000
Stock or Unit Option Plan Expense			2,474,000
Debt Instrument, Convertible, Beneficial Conversion Feature			194,000
Interest Expense, Debt			$ 49,000	0
Stock Issued During Period, Shares, Conversion of Units			89,109
Convertible Notes Payable, Current	90,000		$ 90,000
Supplemental Unemployment Benefits, Salary Continuation	$ 19,000		19,000
Share Based Compensation Related to Vesting of Remaining Options for Terminated Employees			800,000	$ 800,000
MB Technology Holdings LLC [Member]
Class of Warrant or Right [Line Items]
Stock Issued During Period, Value, New Issues			$ 120,000
Stock Issued During Period, Shares, New Issues			138,663

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details)	6 Months Ended
	Jun. 30, 2018$ / sharesshares
Number of shares underlying the warrants | shares	4,748,569
Fair market value of stock	$ 0.64
Measurement Input, Expected Dividend Rate [Member]
Fair Value Assumptions Rate	0
Maximum [Member]
Exercise price	$ 2,400
Maximum [Member] | Measurement Input, Price Volatility [Member]
Fair Value Assumptions Rate	157
Maximum [Member] | Measurement Input, Risk Free Interest Rate [Member]
Fair Value Assumptions Rate	2.73
Maximum [Member] | Measurement Input, Expected Term [Member]
Warrant life (years)	4 years 10 months 24 days
Minimum [Member]
Exercise price	$ 1
Minimum [Member] | Measurement Input, Price Volatility [Member]
Fair Value Assumptions Rate	80
Minimum [Member] | Measurement Input, Risk Free Interest Rate [Member]
Fair Value Assumptions Rate	1.93
Minimum [Member] | Measurement Input, Expected Term [Member]
Warrant life (years)	3 months 18 days

DERIVATIVE LIABILITIES (Detai48

DERIVATIVE LIABILITIES (Details 1) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Beginning balance	$ 1,351,000	$ 1,400,000	$ 2,399,000	$ 1,183,000
Recognition of warrant liabilities on issuance dates	1,788,000	0	1,788,000	0
Change in fair value of derivative liabilities	(606,000)	(27,000)	(1,654,000)	190,000
Ending balance	$ 2,533,000	$ 1,373,000	$ 2,533,000	$ 1,373,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Textual) - USD ($)	Jan. 12, 2013	Feb. 16, 2017	Apr. 29, 2014	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017	Mar. 31, 2017
Related Party Transaction [Line Items]
Due to Related Parties, Current				$ 691,000		$ 691,000		$ 998,000
Deiligence Fee						250,000
Business Combination, Bargain Purchase, Gain Recognized, Amount				$ 0	$ 3,691,000	0	$ 15,530,000
Vislink International Limited [Member]
Related Party Transaction [Line Items]
Business Combination, Bargain Purchase, Gain Recognized, Amount						$ 10,911,000		15,500,000
Deligence Fee [Member]
Related Party Transaction [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 0.01		$ 0.01
MB Technology Holdings LLC [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party			$ 25,000	$ 75,000	150,000	$ 75,000	150,000
Debt Conversion, Converted Instrument, Shares Issued						138,663
Deferred Compensation Arrangement with Individual, Cash Awards Granted, Percentage						3.00%
Due to Related Parties, Current				691,000		$ 691,000		$ 998,000
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 2.10
Acquisition Fee Minimum Amount to Waive Success Fee						$ 1,000,000
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%
Diluted Outstanding Shares ,Percentage		25.00%
Business Combination, Bargain Purchase, Gain Recognized, Amount					15,530,000
MB Technology Holdings LLC [Member] | Distribution Service [Member]
Related Party Transaction [Line Items]
Revenue from Contract with Customer, Including Assessed Tax				0	0	$ 0	$ 0
MB Technology Holdings LLC [Member] | Vislink Communication Systems [Member] | MA Services Agreement One [Member]
Related Party Transaction [Line Items]
Business Acquisition Cost Of Acquired Entity Transaction Costs, Percentage						8.00%
Business Acquisition, Transaction Costs									$ 1,480,000
MB Technology Holdings LLC [Member] | Vislink Communication Systems [Member] | MA Services Agreement Two [Member]
Related Party Transaction [Line Items]
Business Acquisition, Transaction Costs				1,480,000		$ 1,480,000
MB Technology Holdings LLC [Member] | Vislink International Limited [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Rate						3.00%
Business Acquisition Cost Of Acquired Entity Transaction Costs, Percentage							5.00%
Business Acquisition, Transaction Costs					777,000		$ 777,000
MB Technology Holdings LLC [Member] | Minimum [Member]
Related Party Transaction [Line Items]
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual						$ 50,000,000
MB Technology Holdings LLC [Member] | Success Fee [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Rate						3.00%
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
Related Party Transaction, Terms and Manner of Settlement						(1) The Company will pay MBTH an acquisition fee equal to the greater of $250,000 or 8% of the total acquisition price (the ‘‘Acquisition Fee’’). Where possible, 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.
MB Technology Holdings LLC [Member] | Deligence Fee [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Terms and Manner of Settlement						This due diligence fee shall be paid to MBTH as warrants to purchase shares of common stock of the Company in an amount equal to $250,000 divided by the lower of the market price of the common stock on the day of closing of the transaction or the price of equity offered to finance such acquisition.
MB Technology Holdings LLC [Member] | Additional Fee on Independent Transaction [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Rate						5.00%
MB Technology Holdings LLC [Member] | Common Stock [Member]
Related Party Transaction [Line Items]
Due to Related Parties, Current				120,000		$ 120,000
MB Technology Holdings LLC [Member] | Warrant [Member]
Related Party Transaction [Line Items]
Due to Related Parties, Current					265,000		265,000
MB Technology Holdings LLC [Member] | Management Fees [Member]
Related Party Transaction [Line Items]
Due to Related Parties				$ 25,000	$ 27,000	$ 25,000	$ 27,000
M and A Services Agreement [Member]
Related Party Transaction [Line Items]
Related Party Transaction Fee, Percentage of Fee That can be Converted to Equity						50.00%
M and A Services Agreement [Member] | Success Fee [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Rate	3.00%

CONCENTRATIONS (Details Textual

CONCENTRATIONS (Details Textual) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Concentration Risk [Line Items]
Concentration Risk, Percentage	10.00%				20.00%
Revenues	$ 9,424,000	$ 14,218,000	$ 19,157,000	$ 23,553,000
Accounts Receivable [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage			10.00%		33.00%
Inventories [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	26.00%	11.00%	26.00%	11.00%
One Customer [Member] | Sales Revenue, Net [Member]
Concentration Risk [Line Items]
Concentration Risk, Net Assets Amount, Geographic Area	$ 989,000		$ 989,000
Concentration Risk, Percentage	11.00%	17.00%		13.00%
Revenues		$ 2,428,000		$ 2,944,000
One Customer [Member] | Accounts Receivable [Member]
Concentration Risk [Line Items]
Concentration Risk, Net Assets Amount, Geographic Area					$ 1,634,000
One Customer [Member] | Inventories [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	16.00%		16.00%
Two Customers [Member]
Concentration Risk [Line Items]
Concentration Risk, Net Assets Amount, Geographic Area					$ 1,073,000
Concentration Risk, Percentage					13.00%
Three Customers [Member] | Sales Revenue, Net [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage		10.00%		10.00%

GEOGRAPHICAL INFORMATION (Detai

GEOGRAPHICAL INFORMATION (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Total Revenue	$ 9,424,000	$ 14,218,000	$ 19,157,000	$ 23,553,000
Long-Lived Assets	8,321,000	12,408,000	8,321,000	12,408,000
Rest of World [Member]
Total Revenue	908,000	807,000	1,855,000	2,699,000
North America [Member]
Total Revenue	3,475,000	5,808,000	6,749,000	7,674,000
South America [Member]
Total Revenue	728,000	2,452,000	1,037,000	3,111,000
Europe [Member]
Total Revenue	3,135,000	3,130,000	7,424,000	7,032,000
UNITED STATES
Long-Lived Assets	3,801,000	6,911,000	3,801,000	6,911,000
United Kingdom
Long-Lived Assets	4,520,000	5,497,000	4,520,000	5,497,000
Asia [Member]
Total Revenue	$ 1,178,000	$ 2,021,000	$ 2,092,000	$ 3,037,000

PRIOR PERIOD FINANCIAL STATEM52

PRIOR PERIOD FINANCIAL STATEMENT REVISION (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended		9 Months Ended	12 Months Ended
	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017	Dec. 31, 2017
Consolidated Balance Sheet:
Total liabilities	$ 21,421	$ 19,252		$ 21,421		$ 17,856	$ 20,147
Stockholders equity before accumulated deficit		237,146				234,309	236,151
Accumulated deficit	(229,364)	(221,981)		(229,364)		(207,395)	(219,652)
Total liabilities and stockholders' equity	32,583	34,417		32,583		44,770	36,646
Consolidated Statement of Operations:
Net Income/(loss) for the year ended	$ (6,383)	(3,329)	$ (1,041)	$ (9,712)	$ 7,251	1,904	(10,353)
Previously Reported [Member]
Consolidated Balance Sheet:
Total liabilities		18,564				16,710	19,019
Stockholders equity before accumulated deficit		238,467				235,630	237,472
Accumulated deficit		(222,614)				(207,570)	(219,845)
Total liabilities and stockholders' equity		34,417				44,770	36,646
Consolidated Statement of Operations:
Net Income/(loss) for the year ended		(3,769)				1,729	(10,546)
Restatement Adjustment [Member]
Consolidated Balance Sheet:
Total liabilities		688				1,146	1,128
Stockholders equity before accumulated deficit		(1,321)				(1,321)	(1,321)
Accumulated deficit		633				175	193
Total liabilities and stockholders' equity		0				0	0
Consolidated Statement of Operations:
Net Income/(loss) for the year ended		$ 440				$ 175	$ 193

SUBSEQUENT EVENTS (Details Text

SUBSEQUENT EVENTS (Details Textual) - Subsequent Event [Member]	1 Months Ended
	Aug. 14, 2018USD ($)shares
Subsequent Event [Line Items]
Stock Issued During Period, Shares, Issued for Services | shares	236,444
Stock Issued During Period, Value, Issued for Services | $	$ 156,000
MB Technology Holdings LLC [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, Issued for Services | shares	31,748
Stock Issued During Period, Value, Issued for Services | $	$ 20,000