Aerkomm (AKOM) S-1 30 Apr 20 IPO registration Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	Aerkomm Inc.
Entity Central Index Key	0001590496
Amendment Flag	false
Document Type	S-1
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation State Country Code	NV

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Current Assets
Cash	$ 751,329	$ 88,309
Accounts receivable	451,130	1,745,000
Inventories	3,038,564	895,014
Prepaid expenses	2,968,912	1,533,748
Other receivable - related party	920
Other receivable - others	1,446	2,616
Temporary deposit - related party		100,067
Other current assets	5,708	11,336
Total Current Assets	7,218,009	4,376,090
Property and Equipment
Cost	2,777,144	2,709,543
Accumulated depreciation	(869,747)	(322,049)
Property and equipment	1,907,397	2,387,494
Prepayment for land	35,861,589	35,237,127
Construction in progress		416,231
Net Property and Equipment	37,768,986	38,040,852
Other Assets
Restricted cash	225,500
Intangible asset, net	2,887,500	3,382,500
Goodwill	1,475,334	1,475,334
Right-of-use assets, net	302,602
Deposits	113,660	107,909
Total Other Assets	5,004,596	4,965,743
Total Assets	49,991,591	47,382,685
Current Liabilities
Accounts payable	912,729	2,032,974
Accrued expenses	245,140	412,165
Other payable - related parties	30,971	173,854
Other payable - others	1,801,109	2,580,958
Long-term loan - current	8,666
Lease liability - current - related parties	22,632
Lease liability - current - others	309,747
Total Current Liabilities	3,330,994	5,199,951
Long-term Liabilities
Long-term loan - non-current	36,803
Prepayments from customer	762,000	762,000
Lease liability - non-current	45,199
Restricted stock deposit liability	1,000	1,000
Total Long-term Liabilities	845,002	763,000
Total Liabilities	4,175,996	5,962,951
Commitments
Stockholders' Equity
Preferred stock, $0.001 par value, 50,000,000 shares authorized, none issued and outstanding as of December 31, 2019 and 2018
Common stock, $0.001 par value, 90,000,000 shares authorized, 9,391,729 shares (excluding 149,162 unvested restricted shares) issued and outstanding as of December 31, 2019; 9,098,110 shares (excluding 149,162 unvested restricted shares) issued and outstanding as of  December 31, 2018	9,392	9,098
Additional paid in capital	69,560,529	56,582,800
Accumulated deficits	(23,271,687)	(15,292,128)
Accumulated other comprehensive income (loss)	(482,639)	119,964
Total Stockholders' Equity	45,815,595	41,419,734
Total Liabilities and Stockholders' Equity	$ 49,991,591	$ 47,382,685

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Stockholders' Equity
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, authorized	50,000,000	50,000,000
Preferred stock, issued
Preferred stock, outstanding
Common stock, par value	$ 0.001	$ 0.001
Common stock, authorized	90,000,000	90,000,000
Common stock, issued	9,391,729	9,098,110
Common stock, outstanding	9,391,729	9,098,110
Unvested restricted shares	149,162	149,162

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Revenue
Net sales	$ 1,599,864	$ 1,730,000
Service income		15,000
Total Revenue	1,599,864	1,745,000
Cost and Expenses
Cost of sales	1,587,222	1,661,849
Operating expenses	8,569,231	8,096,033
Total Cost and Expenses	10,156,453	9,757,882
Loss from Operations	(8,556,589)	(8,012,882)
Non-Operating Income (Loss)
Foreign currency exchange gain (loss)	586,040	(128,362)
Other loss, net	(5,759)	(2,973)
Net Non-Operating Income (Loss)	580,281	(131,335)
Loss Before Income Taxes	(7,976,308)	(8,144,217)
Income Tax Expense	3,251	4,123
Net Loss	(7,979,559)	(8,148,340)
Other Comprehensive Income (Loss)
Foreign currency translation adjustments	(602,603)	123,428
Total Comprehensive Loss	$ (8,582,162)	$ (8,024,912)
Net Loss Per Common Share:
Basic	$ (0.8507)	$ (0.9205)
Diluted	$ (0.8507)	$ (0.9205)
Weighted Average Shares Outstanding - Basic	9,380,450	8,852,094
Weighted Average Shares Outstanding - Diluted	9,380,450	8,852,094

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Common Stock	Additional Paid in Capital	Subscribed Capital	Accumulated Deficits	Accumulated Other Comprehensive Income (Loss)	Total
Beginning Balance at Dec. 31, 2017	$ 8,284	$ 13,517,991	$ 75,040	$ (7,143,788)	$ (3,464)	$ 6,454,063
Beginning Balance, Shares at Dec. 31, 2017	8,283,733
Issuance of common stock	$ 1,060	41,392,879	(75,040)			41,318,899
Issuance of common stock, Shares	1,059,666
Issuance of stock warrant		250,367				250,367
Restricted stock vested and transferred to common stock	$ 8	48				56
Restricted stock vested and transferred to common stock, Shares	8,286
Common stock transferred back to unvested restricted stock	$ (254)	(1,446)				(1,700)
Common stock transferred back to unvested restricted stock, Shares	(253,575)
Stock compensation expense		1,422,961				1,422,961
Net loss for the year				(8,148,340)		(8,148,340)
Other comprehensive income (loss)					123,428	123,428
Ending Balance at Dec. 31, 2018	$ 9,098	56,582,800		(15,292,128)	119,964	41,419,734
Ending Balance, Shares at Dec. 31, 2018	9,098,110
Issuance of common stock	$ 294	10,810,394				10,810,688
Issuance of common stock, Shares	293,619
Issuance of stock warrant		1,200				1,200
Cancellation of stock warrant		(176,667)				(176,667)
Stock compensation expense		2,342,802				2,342,802
Net loss for the year				(7,979,559)		(7,979,559)
Other comprehensive income (loss)					(602,603)	(602,603)
Ending Balance at Dec. 31, 2019	$ 9,392	$ 69,560,529		$ (23,271,687)	$ (482,639)	$ 45,815,595
Ending Balance, Shares at Dec. 31, 2019	9,391,729

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Cash Flows from Operating Activities
Net loss	$ (7,979,559)	$ (8,148,340)
Adjustments to reconcile net loss to net cash used for operating activities:
Depreciation and amortization	1,042,698	716,481
Stock-based compensation	2,342,802	1,422,961
R&D expenses transferred from construction in progress	416,231	732,828
Reversal of consulting expense and interest expense on warrants	(121,733)
Changes in operating assets and liabilities:
Accounts receivable	1,293,870	(1,745,000)
Inventories	(2,143,550)
Prepaid expenses	(1,435,164)	(1,171,356)
Other receivable - related party	(920)	46,743
Other receivable - others	1,170	409,774
Temporary deposit - related party	100,067	(100,067)
Other current assets	5,628	(4,745)
Deposits	(5,751)	35,760
Accounts payable	(1,120,245)	2,032,974
Accrued expenses	(167,025)	(225,510)
Other payable - related parties	(142,883)	(146,541)
Other payable - others	(834,783)	(887,956)
Operating lease liability	19,828
Net Cash Used for Operating Activities	(8,729,319)	(7,031,994)
Cash Flows from Investing Activities
Prepayment on land and satellite equipment	(624,462)	(33,850,000)
Purchase of property and equipment	(10,831)	(708,397)
Acquisitions of goodwill		(24,798)
Net Cash Used for Investing Activities	(635,293)	(34,583,195)
Cash Flows from Financing Activities
Proceeds from issuance of common stock	10,810,688	41,318,899
Proceeds from long-term loan	45,469
Payment on finance lease liability	(1,622)
Issuance of stock warrant	1,200	250,367
Repayment of short-term bank loan		(10,000)
Payment on repurchase of restricted stock		(700)
Net Cash Provided by Financing Activities	10,855,735	41,558,566
Net Increase (Decrease) in Cash	1,491,123	(56,623)
Cash and Restricted Cash, Beginning of Year	88,309	21,504
Foreign Currency Translation Effect on Cash	(602,603)	123,428
Cash and Restricted Cash, End of Year	976,829	88,309
Supplemental disclosures of cash flow information:
Cash paid during the year for income taxes		4,061
Cash paid during the year for interest	5,791	2,121
Non-cash Operating and Financing Activities:
Restricted stock deposit liability transferred back from common stock		(1,644)
Net payment for acquisition of subsidiary during the year ended
Cash		14,527
Prepaid expenses		4,317
Other receivable - related party		43,448
Goodwill		24,798
Total payment for acquisition of subsidiary		$ 87,090

Organization

Organization	12 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization	NOTE 1 - Organization Aerkomm Inc. (formerly Maple Tree Kids Inc.) ("Aerkomm") was incorporated on August 14, 2013 in the State of Nevada. Aerkomm was a retail distribution company selling all of its products over the internet in the United States, operating in the infant and toddler products business market. Aerkomm's common stock is quoted for trading on the OTC Markets Group Inc. OTCQX Best Market under the symbol "AKOM." On July 17, 2019, the French Autorité des Marchés Financiers On December 28, 2016, Aircom Pacific Inc. ("Aircom") purchased approximately 86.3% of Aerkomm's issued and outstanding common stock as of the closing date of purchase. As a result of the transaction, Aircom became the controlling shareholder of Aerkomm. Aircom was incorporated on September 29, 2014 under the laws of the State of California. On February 13, 2017, Aerkomm entered into a share exchange agreement ("Exchange Agreement") with Aircom and its shareholders, pursuant to which Aerkomm acquired 100% of the issued and outstanding capital stock of Aircom in exchange for approximately 99.7% of the issued and outstanding capital stock of Aerkomm. As a result of the share exchange, Aircom became a wholly-owned subsidiary of Aerkomm, and the former shareholders of Aircom became the holders of approximately 99.7% of Aerkomm's issued and outstanding capital stock. On December 31, 2014, Aircom acquired a newly incorporated subsidiary, Aircom Pacific Ltd. ("Aircom Seychelles"), a corporation formed under the laws of the Republic of Seychelles. Aircom Seychelles was formed to facilitate Aircom's global corporate structure for both business operations and tax planning. Presently, Aircom Seychelles has no operations. Aircom is working with corporate and tax advisers in finalizing its global corporate structure and has not yet concluded its final plan. On October 17, 2016, Aircom acquired a wholly owned subsidiary, Aircom Pacific Inc. Limited ("Aircom HK"), a corporation formed under the laws of Hong Kong. The purpose of Aircom HK is to conduct Aircom's business and operations in Hong Kong. Presently, its primary function is business development, both with respect to airlines as well as content providers and advertisement partners based in Hong Kong. Aircom HK is also actively seeking strategic partnerships whom Aircom may leverage in order to provide more and better services to its customers. Aircom also plans to provide local supports to Hong Kong-based airlines via Aircom HK and teleports located in Hong Kong. On December 15, 2016, Aircom acquired a wholly owned subsidiary, Aircom Japan, Inc. ("Aircom Japan"), a corporation formed under the laws of Japan. The purpose of Aircom Japan is to conduct business development and operations located within Japan. Aircom Japan is in the process of applying for, and will be the holder of, Satellite Communication Blanket License in Japan, which is necessary for Aircom to provide services within Japan. Aircom Japan will also provide local supports to airlines operating within the territory of Japan. Aircom Telecom LLC ("Aircom Taiwan"), which became a wholly owned subsidiary of Aircom in December 2017, was organized under the laws of Taiwan on June 29, 2016. Aircom Taiwan is responsible for Aircom's business development efforts and general operations within Taiwan. On June 13, 2018, Aerkomm established a new wholly owned subsidiary, Aerkomm Taiwan Inc. ("Aerkomm Taiwan"), a corporation formed under the laws of Taiwan. The purpose of Aerkomm Taiwan is to purchase a parcel of land and raise sufficient fund for ground station building and operate the ground station for data processing (although that cannot be guaranteed). On November 15, 2018, Aircom Taiwan acquired a wholly owned subsidiary, Beijing Yatai Communication Co., Ltd. ("Aircom Beijing"), a corporation formed under the laws of China. The purpose of Aircom Beijing is to conduct Aircom's business and operations in China. Presently, its primary function is business development, both with respect to airlines as well as content providers and advertisement partners based in China as most business conducted in China requires a local registered company. Aircom Beijing is also actively seeking strategic partnerships whom Aircom may leverage in order to provide more and better services to its customers. Aircom also plans to provide local supports to China-based airlines via Aircom Beijing and teleports located in China. On October 31, 2019, Aircom Seychelles established a new a wholly owned subsidiary, Aerkomm Pacific Limited ("Aerkomm Malta"), a corporation formed under the laws of Malta. The purpose of Aerkomm Malta is to conduct Aircom's business and operations and to engage with suppliers and potential airlines customers in the European Union. Aerkomm and its subsidiaries (the "Company") are full-service, development stage providers of in-flight entertainment and connectivity solutions with their initial market in the Asian Pacific region. The Company has not generated significant revenues, excluding non-recurring revenues in 2018 and 2019, and will incur additional expenses as a result of being a public reporting company. Currently, the Company has taken measures that management believes will improve its financial position by financing activities, including through ongoing public offerings, short-term borrowings and equity contributions. Two of the Company's current stockholders (the "Lenders") each committed to provide to the Company a $10 million bridge loan (together, the "Loans") for an aggregate principal amount of $20 million, to bridge the Company's cash flow needs prior to its obtaining a mortgage loan to be secured by a parcel of land (the "Land") the Company purchased in Taiwan. The Lenders also agreed to an earlier closing of up to 25% of the principal amounts of the Loans upon the Company's request prior to the time that title to the Land is vested in the Company's subsidiary, Aerkomm Taiwan, to pay the outstanding payable to the Company's vendors. With the $20 million in Loans committed by the Lenders and future capital raising, the Company believes its working capital will be adequate to sustain its operations for the next twelve months by the committed Loans from its stockholders. On March 20, 2020, the Company borrowed approximately $2.64 million (NT$80,000,000) under the Loans from one of the Lenders. On January 16, 2019, the Company completed a 1-for-5 reverse split of the Company's authorized, issued and outstanding shares of common stock, which was completed by the filing of a Certificate of Change Pursuant to NRS 78.209 with the Nevada Secretary of State on December 26, 2018 (see Note 12). All of the references in these financial statements to authorized common stock and issued and outstanding common stock have been adjusted to reflect this reverse split.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 - Summary of Significant Accounting Policies Changes in Fiscal Year On March 18, 2018, the Company's Board of Directors approved a change in the Company's fiscal year end from December 31 to March 31. On February 12, 2019, the Company's Board of Directors approved a change in the Company's fiscal year end from March 31 to December 31. Year-over-year financial data continue to be comparative to prior year as the twelve months that comprise in the new fiscal year are the same as those in the Company's historical financial statements. Principle of Consolidation Aerkomm consolidates the accounts of its subsidiaries, Aircom, Aircom Seychelles, Aircom HK, Aircom Japan, Aircom Taiwan, Aerkomm Taiwan Aircom Beijing and Aerkomm Malta. All significant intercompany accounts and transactions have been eliminated in consolidation. Reclassifications of Prior Period Presentation Certain prior period balance sheet and income statement amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations. Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results may differ from these estimates. Concentrations of Credit Risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash in banks. As of December 31, 2019 and 2018, the total balance of cash in bank exceeding the amount insured by the Federal Deposit Insurance Corporation (FDIC) for the Company was approximately $233,000 and $0, respectively. The balance of cash deposited in foreign financial institutions exceeding the amount insured by local insurance is approximately $37,000 and $0 as of December 31, 2019 and December 31, 2018, respectively. The Company performs ongoing credit evaluation of its customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts receivable. The Company determines the amount of allowance for doubtful accounts by examining its historical collection experience and current trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from management's estimates. Inventories Inventories are recorded at the lower of weighted-average cost or net realizable value. The Company assesses the impact of changing technology on its inventory on hand and writes off inventories that are considered obsolete. Estimated losses on scrap and slow-moving items are recognized in the allowance for losses. Property and Equipment Property and equipment are stated at cost less accumulated depreciation. When value impairment is determined, the related assets are stated at the lower of fair value or book value. Significant additions, renewals and betterments are capitalized. Maintenance and repairs are expensed as incurred. Depreciation is computed by using the straight-line and double declining methods over the following estimated service lives: ground station equipment – 5 years, computer equipment - 3 to 5 years, furniture and fixtures - 5 years, satellite equipment – 5 years, vehicles – 5 years and lease improvement – 5 years. Upon sale or disposal of property and equipment, the related cost and accumulated depreciation are removed from the corresponding accounts, with any gain or loss credited or charged to income in the period of sale or disposal. The Company reviews the carrying amount of property and equipment for impairment when events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. It determined that there was no impairment loss for the year ended December 31, 2019. Right-of-Use Asset and Lease Liability In February 2016, the FASB issued ASU No. 2016-02, "Leases" (Topic 842) ("ASU 2016-02"), which modifies lease accounting for both lessees and lessors to increase transparency and comparability by recognizing lease assets and lease liabilities by lessees for those leases classified as operating leases and finance leases under previous accounting standards and disclosing key information about leasing arrangements. A lessee should recognize the lease liability to make lease payments and the right-of-use asset representing its right to use the underlying asset for the lease term. For operating leases and finance leases, a right-of-use asset and a lease liability are initially measured at the present value of the lease payments by discount rates. The Company's lease discount rates are generally based on its incremental borrowing rate, as the discount rates implicit in the Company's leases is readily determinable. Operating leases are included in operating lease right-of-use assets and lease liabilities in the consolidated balance sheets. Finance leases are included in property and equipment and lease liability in our consolidated balance sheets. Lease expense for operating expense payments is recognized on a straight-line basis over the lease term. Interest and amortization expenses are recognized for finance leases on a straight-line basis over the lease term. For the lease within a term of twelve months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. If a lessee makes this election, it should recognize lease expense for such leases generally on a straight-line basis over the lease term. The Company adopted ASU 2016-02 effective January 1, 2019. Goodwill and Purchased Intangible Assets The Company's goodwill represents the amount by which the total purchase price paid exceeded the estimated fair value of net assets acquired from acquisition of subsidiaries. The Company tests goodwill for impairment on an annual basis, or more often if events or circumstances indicate that there may be impairment. Purchased intangible assets with finite life are amortized on the straight-line basis over the estimated useful lives of respective assets. Purchased intangible assets with indefinite life are evaluated for impairment when events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Purchased intangible asset consists of satellite system software and is amortized over 10 years. Fair Value of Financial Instruments The Company utilizes the three-level valuation hierarchy for the recognition and disclosure of fair value measurements. The categorization of assets and liabilities within this hierarchy is based upon the lowest level of input that is significant to the measurement of fair value. The three levels of the hierarchy consist of the following: Level 1 - Inputs to the valuation methodology are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Level 2 - Inputs to the valuation methodology are quoted prices for similar assets and liabilities in active markets, quoted prices in markets that are not active or inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the instrument. Level 3 - Inputs to the valuation methodology are unobservable inputs based upon management's best estimate of inputs market participants could use in pricing the asset or liability at the measurement date, including assumptions. The carrying amounts of the Company's cash, accounts receivable, other receivable, accounts payable, short-term loan, other payable and long-term loan approximated their fair value due to the short-term nature of these financial instruments. The Company's long-term loan and lease payable approximated the carrying amount as its interest rate is considered as approximate to the current rate for comparable loans and leases, respectively. There were no outstanding derivative financial instruments as of December 31, 2019. Revenue Recognition The Company recognizes revenue when performance obligations identified under the terms of contracts with its customers are satisfied, which generally occurs upon the transfer of control in accordance with the contractual terms and conditions of the sale. The Company's major revenue for the year ended December 31, 2018 was the development of a small cell server terminal which will be utilized in the construction of a satellite-based ground communication system networks. The Company also had minor revenue from providing installation and testing services of a satellite-based ground connectivity system. The Company's revenue for the year ended December 31, 2019 was the sales of compact adaptor for smartphone that allows users to turn their smartphone into a satellite smartphone to provide reliable connectivity beyond the coverage of traditional networks. The majority of the Company's revenue is recognized at a point in time when product is shipped or service is provided to the customer. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring goods, which includes estimates for variable consideration. During 2019, the Company adopted the provisions of ASU 2014-09 Revenue from Contract with Customers (Topic 606) and the principal versus agent guidance within the new revenue standard. The application of Topic 606 (versus prior U.S. GAAP) did not have a significant impact on our comparative financial statements as presented. Research and Development Costs Research and development costs are charged to operating expenses as incurred. For the years ended December 31, 2019 and 2018, the Company incurred $416,231 and $1,541,952 of research and development costs, respectively. Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities. Adjustments to prior period's income tax liabilities are added to or deducted from the current period's tax provision. The Company follows FASB guidance on uncertain tax positions and has analyzed its filing positions in all the federal, state and foreign jurisdictions where it is required to file income tax returns, as well as all open tax years in those jurisdictions. The Company files income tax returns in the US federal, state and foreign jurisdictions where it conducts business. It is not subject to income tax examinations by US federal, state and local tax authorities for years before 2015. The Company believes that its income tax filing positions and deductions will be sustained on audit and does not anticipate any adjustments that will result in a material adverse effect on its consolidated financial position, results of operations, or cash flows. Therefore, no reserves for uncertain tax positions have been recorded. The Company does not expect its unrecognized tax benefits to change significantly over the next twelve months. The Company's policy for recording interest and penalties associated with any uncertain tax positions is to record such items as a component of income before taxes. Penalties and interest paid or received, if any, are recorded as part of other operating expenses in the consolidated statement of operations. Foreign Currency Transactions Foreign currency transactions are recorded in U.S. dollars at the exchange rates in effect when the transactions occur. Exchange gains or losses derived from foreign currency transactions or monetary assets and liabilities denominated in foreign currencies are recognized in current income. At the end of each period, assets and liabilities denominated in foreign currencies are revalued at the prevailing exchange rates with the resulting gains or losses recognized in income for the period. Translation Adjustments If a foreign subsidiary's functional currency is the local currency, translation adjustments will result from the process of translating the subsidiary's financial statements into the reporting currency of the Company. Such adjustments are accumulated and reported under other comprehensive income (loss) as a separate component of stockholders' equity. Earnings (Loss) Per Share Basic earnings (loss) per share is computed by dividing income available to common shareholders by the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing income available to common shareholders by the weighted-average number of shares of common outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if the potentially dilutive securities had been issued. Potentially dilutive securities include stock warrants and outstanding stock options, shares to be purchased by employees under the Company's employee stock purchase plan. Subsequent Events The Company has evaluated events and transactions after the reported period up to March 27, 2020, the date on which these consolidated financial statements were available to be issued. All subsequent events requiring recognition as of December 31, 2019 have been included in these consolidated financial statements.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	12 Months Ended
	Dec. 31, 2019
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recent Accounting Pronouncements	NOTE 3 - Recent Accounting Pronouncements Simplifying the Accounting for Income Taxes In December 2019, the FASB issued ASU 2019-12 to simplify the accounting in ASC 740, Income Taxes. This guidance removes certain exceptions related to the approach for intra-period tax allocation, the methodology for calculating income taxes in an interim period, and the recognition of deferred tax liabilities for outside basis differences. This guidance also clarifies and simplifies other areas of ASC 740. This ASU will be effective beginning in the first quarter of the Company’s fiscal year 2021. Early adoption is permitted. Certain amendments in this update must be applied on a prospective basis, certain amendments must be applied on a retrospective basis, and certain amendments must be applied on a modified retrospective basis through a cumulative-effect adjustment to retained earnings/(deficit) in the period of adoption. The Company is currently evaluating the impact this ASU will have on the financial statements and related disclosures, as well as the timing of adoption. Financial Instruments In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”), which modifies the measurement of expected credit losses of certain financial instruments. In February 2020, the FASB issued ASU 2020-02 and delayed the effective date of Topic 326 until fiscal year beginning after December 15, 2022. The Company is currently evaluating the impact of adopting ASU 2016-13 on its consolidated financial statements. Intangibles In January 2017, the FASB issued ASU No. 2017-04, “Intangibles - Goodwill and Other” (Topic 350): Simplifying the Test for Goodwill Impairment, which goodwill shall be tested at least annually for impairment at a level of reporting referred to as a reporting unit. ASU 2017-04 will be effective for annual periods beginning after December 15, 2019. The Company is currently evaluating the impact of ASU 2017-04 on its consolidated financial statements.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2019
Inventory Disclosure [Abstract]
Inventories	NOTE 4 - Inventories As of December 31, 2019 and 2018, inventories consisted of the following: 2019 2018 Satellite equipment for sale under construction $ 3,038,564 $ 895,014 Supplies 5,230 5,273 3,043,794 900,287 Allowance for inventory loss (5,230 ) (5,273 ) Net $ 3,038,564 $ 895,014

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 5 - Property and Equipment For the years ended December 31, 2019 and 2018, the changes in cost of property and equipment were as follows: Computer Furniture and Fixture Satellite Ground Station Equipment Vehicle Leasehold Improvement Total January 1, 2018 $ 119,903 $ 10,006 $ 275,410 $ - $ - $ - $ 405,319 Addition 201,167 23,338 - 1,854,027 141,971 83,721 2,304,224 December 31, 2018 321,070 33,344 275,410 1,854,027 141,971 83,721 2,709,543 Addition 7,793 3,038 - - 56,770 - 67,601 December 31, 2019 $ 328,863 $ 36,382 $ 275,410 $ 1,854,027 $ 198,741 $ 83,721 $ 2,777,144 For the years ended December 31, 2019 and 2018, the changes in accumulated depreciation for property and equipment were as follows: Computer Furniture and Fixture Satellite Ground Station Equipment Vehicle Leasehold Improvement Total January 1, 2018 $ 56,763 $ 6,218 $ 37,611 $ - $ - $ - $ 100,592 Addition 44,366 3,153 53,749 92,701 21,980 5,508 221,457 December 31, 2018 101,129 9,371 91,360 92,701 21,980 5,508 322,049 Addition 64,266 6,366 55,082 370,806 33,305 17,873 547,698 December 31, 2019 $ 165,395 $ 15,737 $ 146,442 $ 463,507 $ 55,285 $ 23,381 $ 869,747 Depreciation expense was $547,698 and $221,457 for the years ended December 31, 2019 and 2018, respectively. As of January 1, 2018, construction in progress of $3,250,000 was the payment for the construction of ground station equipment relating to satellite communication system and in-flight system for the Company's internal use. As of December 31, 2018, the balance of construction in progress was $416,231 after the Company incurred additional $637,071 in construction in progress, while transferred construction in progress in the amount of $721,799 to R&D expenses, $895,014 to inventories and $1,854,027 to ground station equipment. As of December 31, 2019, the balance of construction in progress was $0 after the Company transferred $416,231 to R&D expenses. On May 1, 2018, the Company and Aerkomm Taiwan entered into a binding memorandum of understanding with Tsai Ming-Yin (the "Seller") with respect to the acquisition by Aerkomm Taiwan of a parcel of land located in Taiwan. The land is expected to be used to build a satellite ground station and data center. On July 10, 2018, the Company, Aerkomm Taiwan and the Seller entered into a certain real estate sales contract regarding this acquisition. Pursuant to the terms of the contract, and subsequent amendments on July 30, 2018, September 4, 2018, November 2, 2018 and January 3, 2019, the Company paid to the seller in installments refundable prepayment of $33,850,000 as of December 31, 2018. On July 2, 2019, the Company paid the remaining purchase price of $624,462. As of December 31, 2019 and 2018, the estimated commission payable for the land purchase in the amount of $1,387,127 was recorded to the cost of land and the payment to be paid after the full payment of the Land acquisition price until no later than May 31, 2021.

Intangible Asset, Net

Intangible Asset, Net	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Asset, Net	NOTE 6 - Intangible Asset, Net For the years ended December 31, 2019 and 2018, the changes in cost and accumulated amortization for intangible asset were as follows: Satellite System Software Accumulated Amortization Net Cost January 1, 2018 $ 4,950,000 $ (1,072,500 ) $ 3,877,500 Addition - (495,000 ) (495,000 ) December 31, 2018 4,950,000 (1,567,500 ) 3,382,500 Addition - (495,000 ) (495,000 ) December 31, 2019 $ 4,950,000 $ (2,062,500 ) $ 2,887,500 Amortization expense was $495,000 for each of the years ended December 31, 2019 and 2018.

Restricted Cash

Restricted Cash	12 Months Ended
	Dec. 31, 2019
Restricted Cash [Abstract]
Restricted Cash	NOTE 7 - Restricted Cash On September 9, 2019, the Company entered into a liquidity agreement with a security company ("the Liquidity Provider") in France, which is consistent with customary practice in the French securities market. The liquidity agreement complies with applicable laws and regulations in France and authorizes the Liquidity Provider to carry out market purchases and sales of shares of our common stock on the Euronext Paris market. To enable the Liquidity Provider to carry out the interventions provided for in the contract, the Company contributed approximately $225,500 (200,000 euros) into the account. The transaction will be initiated from the beginning of 2020, and the Company will pay the compensation of 20,000 euros in advance by semi-annual installments at the beginning of the semi-annual period of the agreement. The liquidity agreement has a term of one year and will renew automatically unless otherwise terminated by either party.

Operating and Finance Leases

Operating and Finance Leases	12 Months Ended
	Dec. 31, 2019
Lease Liability [Abstract]
Operating and Finance Leases	NOTE 8 - Operating and Finance Leases A. Lease term and discount rate: The weighted-average remaining lease term (in years) and discount rate related to the leases were as follows: Weighted-average remaining lease term Operating lease 0.64 Year Finance lease 4.85 Years Weighted-average discount rate Operating lease 6.00 % Finance lease 3.82 % B. The balances for the operating and finance leases presented as follows within the balance sheet as of December 31, 2019: Operating Leases Right-of-use assets $ 302,602 Lease liability - current $ 322,430 Finance Leases Property and equipment, at cost $ 56,770 Accumulated depreciation (1,569 ) Property and equipment, net $ 55,201 Lease liability - current $ 9,949 Lease liability – non-current 45,199 Total finance lease liabilities $ 55,148 The components of lease expense are as follows within the statement of operations and comprehensive loss for the year ended December 31, 2019: Operating Leases Lease expense $ 479,389 Sublease rental income (9,173 ) Net lease expense $ 470,217 Finance Leases Amortization of property and equipment $ 1,569 Interest on lease liabilities 348 Total finance lease cost $ 1,917 Supplemental cash flow information related to leases for the year ended December 31, 2019 is as follows: Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 439,271 Operating cash outflows from finance lease $ 348 Financing cash outflows from finance lease $ 1,622 Leased assets obtained in exchange for lease liabilities: Operating leases $ 722,423 Finance lease $ 56,770 Maturity of lease liabilities: Operating Leases Related Party Others Total January 1, 2020 – December 31, 2020 $ 23,029 $ 307,028 $ 330,057 Total lease payments $ 23,029 $ 307,028 $ 330,057 Less: Imputed interest (397 ) (7,230 ) (7,627 ) Present value of lease liabilities $ 22,632 $ 299,798 $ 322,430 Current portion 22,632 299,798 322,430 Non-current portion $ - $ - $ - Finance Leases Related Party Others Total January 1, 2020 – December 31, 2020 $ - $ 11,883 $ 11,883 January 1, 2021 – December 31, 2021 - 11,883 11,883 January 1, 2022 – December 31, 2022 - 11,883 11,883 January 1, 2023 – December 31, 2023 - 11,883 11,883 January 1, 2024 – December 31, 2024 - 13,246 13,246 Total lease payments $ - $ 60,778 $ 60,778 Less: Imputed interest - (5,630 ) (5,630 ) Present value of lease liabilities $ - $ 55,148 $ 55,148 Current portion - (9,949 ) (9,949 ) Non-current portion $ - $ 45,199 $ 45,199

Long-Term Loan

Long-Term Loan	12 Months Ended
	Dec. 31, 2019
Long-term Loan [Abstract]
Long-term Loan	NOTE 9 - Long-term Loan The Company has a car loan credit line of NT$1,500,000 (approximately US$48,371), which matures on May 21, 2024, from a Taiwan financing company with annual interest rate of 9.7%. The installment payment plan is 60 months to pay off the balance on the 21 st Year ending December 31, 2020 $ 12,698 2021 12,698 2022 12,698 2023 12,698 2024 5,292 Total installment payments 56,084 Less: Imputed interest (10,615 ) Present value of long-term loan 45,469 Current portion (8,666 ) Non-current portion $ 36,803

Prepayment from Customer

Prepayment from Customer	12 Months Ended
	Dec. 31, 2019
Prepayment from Customer [Abstract]
Prepayment from Customer	NOTE 10 - Prepayment from Customer On March 9, 2015, the Company entered into a 10-year purchase agreement with Klingon Aerospace, Inc. ("Klingon"), which was formerly named as Luxe Electronic Co., Ltd. In accordance with the terms of this agreement, Klingon agreed to purchase from the Company an initial order of onboard equipment comprising an onboard system for a purchase price of $909,000, with payments to be made in accordance with a specific milestones schedule. As of December 31, 2019 and 2018, the Company received $762,000 from Klingon in milestone payments towards the equipment purchase price. As of December 31, 2019, the project is still ongoing.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 11 - Income Taxes Income tax expense for the years ended December 31, 2019 and 2018 consisted of the following: 2019 2018 Current: Federal $ - $ 61 State 1,600 2,400 Foreign 1,651 1,662 Total $ 3,251 $ 4,123 The following table presents a reconciliation of the Company's income tax at statutory tax rate and income tax at effective tax rate for the years ended December 31, 2019 and 2018. 2019 2018 Tax benefit at statutory rate $ (1,764,624 ) $ (1,710,626 ) Net operating loss carryforwards (NOLs) 1,361,542 1,483,725 Stock-based compensation expense 492,000 298,819 Foreign investment losses 127,388 140,000 Amortization and depreciation expense 52,130 (40,100 ) Accrued consulting expense (138,000 ) - Unrealized exchange gain (97,373 ) - Accrued payroll (35,400 ) (6,500 ) Accrued R&D expense - (168,000 ) Others 5,588 6,805 Tax expense at effective tax rate $ 3,251 $ 4,123 Deferred tax assets (liability) as of December 31, 2019 and 2018 consist approximately of: 2019 2018 Net operating loss carryforwards (NOLs) $ 6,388,000 $ 5,632,000 Stock-based compensation expense 1,549,000 893,000 Accrued expenses and unpaid expense payable 53,000 184,000 Tax credit carryforwards 68,000 68,000 Excess of tax amortization over book amortization (619,000 ) (818,000 ) Unrealized/realized exchange gain (106,000 ) - Others (104,000 ) 131,000 Gross 7,229,000 6,090,000 Valuation allowance (7,229,000 ) (6,090,000 ) Net $ - $ - Management does not believe the deferred tax assets will be utilized in the near future; therefore, a full valuation allowance is provided. The net change in deferred tax assets valuation allowance was an increase of approximately $1,139,000 and $3,691,000 for the years ended December 31, 2019 and 2018, respectively. As of December 31, 2019, and December 31, 2018, the Company had federal NOLs of approximately $8,243,000 available to reduce future federal taxable income, expiring in 2037, and additional federal NOLs of approximately $11,314,000 and $5,743,000, respectively, were generated and will be carried forward indefinitely to reduce future federal taxable income. As of December 31, 2019 and 2018, the Company had State NOLs of approximately $21,117,000 and, $15,486,000, respectively, available to reduce future state taxable income, expiring in 2039. As of December 31, 2019 and 2018, the Company has Japan NOLs of approximately $350,000 and $319,000 available to reduce future Japan taxable income, expiring in 2029. As of December 31, 2019 and 2018, the Company has Taiwan NOLs of approximately $1,898,000 and $879,000 available to reduce future Taiwan taxable income, expiring in 2029. As of December 31, 2019 and 2018, the Company had approximately $37,000 of federal research and development tax credit, available to offset future federal income tax. The credit begins to expire in 2034 if not utilized. As of December 31, 2019 and 2018, the Company had approximately $39,000 of California state research and development tax credit available to offset future California state income tax. The credit can be carried forward indefinitely. The Company's ability to utilize its federal and state NOLs to offset future income taxes is subject to restrictions resulting from its prior change in ownership as defined by Internal Revenue Code Section 382. The Company does not expect to incur the limitation on NOLs utilization in future annual usage.

Capital Stock

Capital Stock	12 Months Ended
	Dec. 31, 2019
Stockholders' Equity Note [Abstract]
Capital Stock	NOTE 12 - Capital Stock 1) Preferred Stock: The Company is authorized to issue 50,000,000 shares of preferred stock, with par value of $0.001. As of December 31, 2019, there were no preferred stock shares outstanding. The Board of Directors has the authority to issue preferred stock in one or more series, and in connection with the creation of any such series, by resolutions providing for the issuance of the shares thereof, to determine dividends, voting rights, conversion rights, redemption privileges and liquidation preferences. 2) Common Stock: The Company is authorized to issue 90,000,000 shares of common stock, reflecting a reverse split in the ratio of 1 for 5 effective January 16, 2019, with par value of $0.001. On February 13, 2017, all of Aircom's 5,513,334 restricted shares were converted to 2,055,947 shares of Aerkomm's restricted stock at the ratio of 2.681651 to 1, pursuant to the Exchange Agreement (see Note 1). As of December 31, 2019 and 2018, the restricted shares consisted of the following: December 31, December 31, Restricted stock - vested 1,802,373 1,802,373 Restricted stock - unvested 149,162 149,162 Total restricted stock 1,951,535 1,951,535 The unvested shares of restricted stock were recorded under a deposit liability account awaiting future conversion to common stock when they become vested. On December 21, 2018, the Company repurchased and cancelled an aggregate of 104,413 unvested shares of restricted common stock for a purchase price of $0.0067 per share. On June 30, 2018, the Company issued 8,000 and 2,000 shares of its common stock for the aggregate amount of $199,500 to Integra Consulting Group LLC ("Integra") and Anthony D. Altavilla, principal of Integra, respectively, according to the Consulting Agreement signed on November 15, 2017 between the Company and Integra. As of March 31, 2018, the Company completed its private placement offering of 24,666 shares of its common stock at a price of $28.00 per share for the aggregate amount of $690,648 and the subscribed capital of $75,040 were transferred to common shares subsequently in April and May 2018. On May 14, 2018, the Company entered into an underwriting agreement (the "Underwriting Agreement") with Boustead Securities, LLC ("Boustead") in connection with the public offering, issuance and sale of up to 1,411,782 shares of the Company's common stock on a best efforts basis, with a minimum requirement of 117,647 shares, at the public offering price of $42.50 (originally $8.5 per share before 1 to 5 reverse split) per share, less underwriting discounts, for minimum gross proceeds of $5,000,000 and up to a maximum of $60,000,000. As of December 31, 2018, pursuant to the Underwriting Agreement, the Company had issued an aggregate of 1,025,000 shares of common stock (including 19 shares that were added as a result of rounding in connection with the one-for-five reverse split concluded on January 16, 2019) for gross proceeds of $43,560,894, or net proceeds of $40,503,791. On July 2, 2019, the board of directors approved a supplement to the engagement agreement with one of the Company's service providers pursuant to which the Company agreed to issue to the service provider 23,972 shares of the Company's common stock in consideration of that service provider's agreement to defer the receipt of payment of certain accrued fees amounted to $94,930 due to the service provider. 3) Stock Warrant: The Company has entered into a service agreement which provides for the issuance of warrants to purchase shares of its common stock to a service provider as payment for services. The warrants allow the service provider to purchase a number of shares of Aerkomm common stock equal to the service fee value divided by 85% of the share price paid by investors for Aerkomm's common stock in the first subsequent qualifying equity financing event, at an exercise price of $0.05 per share. For the year ended December 31, 2019 and 2018, Aerkomm has issued additional stock warrants exercisable for $0 and $56,667, respectively, in value of Aerkomm common stock to the service provider as payment for additional services. As of June 28, 2019, these warrants are equivalent to 4,891 shares of the Company's common stock. On June 29, 2019, the Company settled with the service provider to cancel all warrants amounting to $176,667 with $75,000 in three installments payable on July 3, August 1, and September 1, 2019 and all three installments were paid on schedule. In connection with the Underwriting Agreement with Boustead, the Company agreed to issue to Boustead warrants to purchase a number of the Company's shares equal to 6% of the gross proceeds of the public offering, which shall be exercisable, in whole or in part, commencing on April 13, 2018 and expiring on the five-year anniversary at an initial exercise price of $53.125 per share, which is equal to 125% of the offering price paid by investors. As of December 31, 2019 and 2018, the Company issued warrants to Boustead to purchase 77,680 and 61,498 shares, respectively, of the Company's stock and the total warrant value is $194,900 and $193,700, respectively. For the year ended December 31, 2019, the Company recorded $1,200 of increase in the additional paid-in capital as the adjustment for the issuance costs of these stock warrants.

Major Customer

Major Customer	12 Months Ended
	Dec. 31, 2019
Major Customer [Abstract]
Major Customer	NOTE 13 - Major Customer The Company has one major customer, which represents 10% or more of the total sales of the Company. Sales to and account receivable from the customer for the year ended and as of December 31, 2019 were $1,599,864 and $451,130, respectively. Sales to and account receivable from the customer for the year ended and as of December 31, 2018 were $1,730,000.

Major Vendors

Major Vendors	12 Months Ended
	Dec. 31, 2019
Major Vendor [Abstract]
Major Vendor	NOTE 14 - Major Vendors The Company has two major vendors, each of which represents 10% or more of the total purchases of the Company for 2019 and 2018. Purchase from and accounts payable balance to vendors for the years ended and as of December 31, 2019 and 2018 were approximately as follows: Purchase Accounts Payable Vendor 2019 2018 2019 2018 A $ 2,143,550 $ 895,014 $ 658,200 $ 382,974 B 1,587,222 1,650,000 254,529 1,650,000 Total $ 3,730,772 $ 2,545,014 $ 912,729 $ 2,032,974

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 15 - Related Party Transactions A. Name of related parties and relationships with the Company: Related Party Relationship Dmedia Holding LP ("Dmedia") 23.45% stockholder Jeffrey Wun Shareholder and CEO of Aerkomm and Aircom Y. Tristan Kuo CFO of Aerkomm and Aircom Louis Giordimaina COO - Aviation of Aircom Yih Lieh (Giretsu) Shih President of Aircom Japan Chien Ming Tseng President of Aircom Taiwan Hao Wei Peng Employee of Aircom Taiwan and founding owner of Aircom Taiwan prior to 12/19/2017 EE Square Japan ("EESQUARE") Yih Lieh (Giretsu) Shih is the Director Bummy Wu Shareholder Wealth Wide Int'l Ltd. ("WWI") Bunny Wu, a shareholder, is the Chairman WISD Intellectual Property Agency, Ltd. ("WISD") Patrick Li, Director of Aircom, is the Chairman; Chih-Ming (Albert) Hsu, Director of the Company, is a Director B. Significant related party transactions: The Company has extensive transactions with its related parties. It is possible that the terms of these transactions are not the same as those which would result from transactions among wholly unrelated parties. a. As of December 31 2019 2018 Other receivable from EESQAURE 1 $ 920 $ - Temporary deposit to Bummy Wu 2 $ - $ 100,067 Lease liability - current to WWI 3 $ 22,632 $ - Other payable to: Y. Tristan Kuo 4 $ 4,799 $ 3,787 Jeffrey Wun 4 7,510 46,236 Louis Giordimaina 4 3,366 6,071 WWI 3 - 39,224 Chien Ming Tseng 4 - 47,880 Yih Lieh (Giretsu) Shih 4 - 15,497 Others 5 15,296 15,159 Total $ 30,971 $ 173,854 1. Represents receivable from EESQAURE due to Japan office sublease agreement on March 1, 2019. The monthly rent is ¥100,000 (approximately $920) and will be expired March 4, 2021. 2. In November 2018, Aircom HK's bank account was temporarily frozen by its local bank in Hong Kong (the "HK bank") due to Aircom HK's failure to timely submit to the HK bank corporate documentation relating to the corporate organization and good standing of Aircom HK's parent company, Aircom, and Aircom's parent company, Aerkomm. To avoid a potential cash flow issue resulting from this temporary account freeze, Aircom HK withdrew $100,067 in cash from the HK bank and temporarily deposited it in an existing related party's bank account at a different bank for safe keeping. The Aircom HK's bank account with the HK bank was reactivated by the HK bank subsequently and the cash that was transferred to the related party's account was redeposited into Aircom HK's bank account at the HK bank in February 2019. 3. Represents rent for a warehouse in Hong Kong to store the Company's hardware and another rent for the Hong Kong office starting June 28, 2018. 4. Represents payable to employees as a result of regular operating activities. b. For the years ended December 31, 2019 and 2018: Year Ended December 31, 2019 2018 Rental income charged from EESQAURE $ 9,173 $ - Rental expense charged by WWI 45,790 28,836 Interest expense charged by Dmedia 1,744 3,116 Consulting fee paid to Louis Giordimaina - 222,246 Legal fee paid to WISD - 10,779 Aircom Japan entered into a sublease agreement with EESQUARE for the period between March 5, 2019 and March 4, 2021. Pursuant to the terms of this lease agreement, EESQAURE pays Aircom Japan a rental fee of approximately $920 per month. Aircom Hong Kong has a lease agreement with WWI with monthly rental cost of $450. The lease term was from June 1, 2017 to May 31, 2018 and the lease was not renewed. Aircom Hong Kong has another lease agreement with WWI for its office space in Hong Kong with monthly rental cost of HKD 30,000 ($3,829). The lease term is from June 28, 2018 to June 27, 2020. Aerkomm had short-term loans from Dmedia with an annual interest rate of 3% and 4.75% for the years ended December 31, 2019 and 2018. The Company repaid the short-term loan in full on July 1, 2019 and June 14, 2018. On May 25, 2018, Mr. Louis Giordimaina was converted from a consultant to a full-time employee and was appointed as Chief Operating Officer – Aviation. The consulting fee paid for the year ended December 31, 2018 in the amount of $222,246 represents the consulting services provided prior to the conversion. Aircom engaged WISD to handle its filing of patent and trademark applications in 2018. No transaction is to be disclosed in 2019.

Stock Based Compensation

Stock Based Compensation	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Stock Based Compensation	NOTE 16 - Stock Based Compensation In March 2014, Aircom's Board of Directors adopted the 2014 Stock Option Plan (the "Aircom 2014 Plan"). The Aircom 2014 Plan provided for the granting of incentive stock options and non-statutory stock options to employees, consultants and outside directors of Aircom. On February 13, 2017, pursuant to the Exchange Agreement, Aerkomm assumed the options of Aircom 2014 Plan and agreed to issue options for an aggregate of 1,088,882 shares to Aircom's stock option holders. One-third of stock option shares will be vested as of the first anniversary of the time the option shares are granted or the employee's acceptance to serve the Company, and 1/36th of the shares will be vested each month thereafter. Option price is determined by the Board of Directors. The Aircom 2014 Plan became effective upon its adoption by the Board and shall continue in effect for a term of 10 years unless sooner terminated under the terms of Aircom 2014 Plan. On May 5, 2017, the Board of Directors of Aerkomm adopted the Aerkomm Inc. 2017 Equity Incentive Plan (the "Aerkomm 2017 Plan" and together with the Aircom 2015 Plan, the "Plans")) and the reservation of 1,000,000 shares of common stock for issuance under the Aerkomm 2017 Plan. On June 23, 2017, the Board of Directors voted to increase the number of shares of common stock reserved for issuance under the Aerkomm 2017 Plan to 2,000,000 shares. The Aerkomm 2017 Plan provides for the granting of incentive stock options and non-statutory stock options to employees, consultants and outside directors of the Company, as determined by the Compensation Committee of the Board of Directors (or, prior to the establishment of the Compensation Committee on January 23, 2018, the Board of Directors). On June 23, 2017, the Board of Directors agreed to issue options for an aggregate of 291,000 shares under the Aerkomm 2017 Plan to certain officers and directors of the Company. The option agreements are classified into three types of vesting schedule, which includes, 1) 1/6 of the shares subject to the option shall vest commencing on the vesting start date and the remaining shares shall vest at the rate of 1/60 for the next 60 months on the same day of the month as the vesting start date; 2) 1/4 of the shares subject to the option shall vest commencing on the vesting start date and the remaining shares shall vest at the rate of 1/36 for the next 36 months on the same day of the month as the vesting start date; 3) 1/3 of the shares subject to the option shall vest commencing on the first anniversary of vesting start date and the remaining shares shall vest at the rate of 50% each year for the next two years on the same day of the month as the vesting start date. On July 31, 2017, the Board of Directors approved to issue options for an aggregate of 109,000 shares under the Aerkomm 2017 Plan to 11 of its employees. 1/3 of these shares subject to the option shall vest commencing on the first anniversary of vesting start date and the remaining shares shall vest at the rate of 50% each year for the next two years on the same day of the month as the vesting start date. On December 29, 2017, the Board of Directors approved to issue options for an aggregate of 12,000 shares under the Aerkomm 2017 Plan to three of the Company's independent directors, 4,000 shares each. All of these options were vested immediately upon issuance. On June 19, 2018, the Compensation Committee approved to issue options for 32,000 and 30,000 shares under the Aerkomm 2017 Plan to two of the Company executives. One-fourth of the 32,000 shares subject to the option shall vest on May 1, 2019, 2020, 2021 and 2022, respectively. One-third of the 30,000 shares subject to the option shall vest on May 29, 2019, 2020 and 2021, respectively. On December 29, 2018, the Compensation Committee approved to issue options for an aggregate of 12,000 shares under the Aerkomm 2017 Plan to three of the Company's independent directors, 4,000 shares each. All of these options were vested immediately upon issuance. On July 2, 2019, the Board of Directors approved the grant of options to purchase an aggregate of 339,000 shares under the Aerkomm 2017 Plan to 22 of its directors, officers and employees. 25% of the shares vested on the grant date, 25% of the shares vested on July 17, 2019, 25% of the shares will vest on the first anniversary of the grant date, and 25% of the shares will vest upon the second anniversary of the grant date. On October 4, 2019, the Board of Directors approved the grant of options to purchase an aggregate of 85,400 shares under the Aerkomm 2017 Plan to three (3) of its employees. 25% of the shares vested on the grant date, and 25% of the shares will vest on each of October 4, 2020, October 4, 2021 and October 4, 2022, respectively. On December 29, 2019, the Board of Directors approved to issue options for an aggregate of 12,000 shares under the Aerkomm 2017 Plan to three of the Company's independent directors, 4,000 shares each. All of these options shall vest at the date of 1/12th each month for the next 12 months on the same day of December 2019. Option price is determined by the Compensation Committee. The Aerkomm 2017 Plan has been adopted by the Board and shall continue in effect for a term of 10 years unless sooner terminated under the terms of Aerkomm 2017 Plan. The Aerkomm 2017 Plan was approved by the Company's stockholders on March 28, 2018. Valuation and Expense Information Measurement and recognition of compensation expense based on estimated fair values is required for all share-based payment awards made to its employees and directors including employee stock options. The Company recognized compensation expense of $2,342,802 and $1,422,961 for the years ended December 31, 2019 and 2018, respectively, related to such employee stock options. Determining Fair Value Valuation and amortization method The Company uses the Black-Scholes option-pricing-model to estimate the fair value of stock options granted on the date of grant or modification and amortizes the fair value of stock-based compensation at the date of grant on a straight-line basis for recognizing stock compensation expense over the vesting period of the option. Expected term The expected term is the period of time that granted options are expected to be outstanding. The Company uses the SEC's simplified method for determining the option expected term based on the Company's historical data to estimate employee termination and options exercised. Expected dividends The Company does not plan to pay cash dividends before the options are expired. Therefore, the expected dividend yield used in the Black-Scholes option valuation model is zero. Expected volatility Since the Company has no historical volatility, it used the calculated value method which substitutes the historical volatility of a public company in the same industry to estimate the expected volatility of the Company's share price to measure the fair value of options granted under the Plans. Risk-free interest rate The Company based the risk-free interest rate used in the Black-Scholes option valuation model on the market yield in effect at the time of option grant provided in the Federal Reserve Board's Statistical Releases and historical publications on the Treasury constant maturities rates for the equivalent remaining terms for the Plans. Forfeitures The Company is required to estimate forfeitures at the time of grant and revises those estimates in subsequent periods if actual forfeitures differ from those estimates. The Company uses historical data to estimate option forfeitures and records share-based compensation expense only for those awards that are expected to vest. The Company used the following assumptions to estimate the fair value of options granted in 2019 and 2018 under the Plans as follows: Assumptions Expected term 5-10 years Expected volatility 45.81% - 62.26 % Expected dividends 0 % Risk-free interest rate 1.52% - 2.99 % Forfeiture rate 0% - 5 % Aircom 2014 Plan Activities related to options outstanding for the years ended December 31, 2019 and 2018 were as follows: Number of Shares Weighted Average Exercise Price Per Share Weighted Average Fair Value Per Share Options outstanding at January 1, 2018 932,262 $ 0.4081 $ 0.1282 Granted - - - Exercised - - - Forfeited/Cancelled - - - Options outstanding at December 31, 2018 932,262 0.4081 0.1282 Granted - - - Exercised - - - Forfeited/Cancelled - - - Options outstanding at December 31, 2019 932,262 0.4081 0.1282 Activities related to stock awards under the 2014 incentive compensation plan for the years ended December 31, 2019 and 2018 were as follows: Number of Shares Weighted Average Fair Value Per Share Options unvested at January 1, 2018 302,467 $ 0.2614 Granted - - Vested (216,492 ) 0.5349 Forfeited - - Options unvested at December 31, 2018 85,975 0.4963 Granted - - Vested (85,975 ) 0.4963 Forfeited - - Options unvested at December 31, 2019 - $ - Of the shares covered by options outstanding at the end of 2019, 932,262 are now exercisable. Information related to stock options outstanding and exercisable at December 31, 2019, is as follows: Options Outstanding Options Exercisable Range of Exercise Prices Shares Outstanding at 12/31/2019 Weighted Weighted Shares Exercisable at 12/31/2019 Weighted Weighted $ 0.0067 820,391 5.17 $ 0.0067 820,391 5.17 $ 0.0067 $ 3.3521 111,871 6.50 3.3521 111,871 6.50 3.3521 932,262 5.33 0.4081 932,262 5.33 0.4081 As of December 31, 2019, there was no unrecognized stock-based compensation expense. No option was exercised during 2019 and 2018. Aerkomm 2017 Plan Activities related to options outstanding for the years ended December 31, 2019 and 2018 were as follows: Number of Shares Weighted Average Exercise Price Per Share Weighted Average Fair Value Per Share Options outstanding at January 1, 2018 253,000 $ 30.8824 $ 18.4796 Granted 78,000 19.7462 13.9258 Exercised - - - Forfeited/Cancelled (48,000 ) 27.5000 16.4610 Options outstanding at December 31, 2018 283,000 28.3867 17.5668 Granted 436,400 5.4763 3.8452 Exercised - - - Forfeited/Cancelled - - - Options outstanding at December 31, 2019 719,400 14.4889 9.2431 Activities related to stock awards under the 2017 incentive compensation plan for the years ended December 31, 2019 and 2018 were as follows: Number of Shares Average Granted-Date Fair Value Options unvested at January 1, 2018 168,250 $ 19.2235 Granted 78,000 13.9258 Vested (74,839 ) 17.5714 Forfeited - - Options unvested at December 31, 2018 171,411 17.5341 Granted 436,400 3.8452 Vested (267,683 ) 7.5460 Forfeited - - Options unvested at December 31, 2019 340,128 $ 7.8313 Of the shares covered by options outstanding at the end of 2019, 379,272 are now exercisable; 186,678 will be exercisable in 2020; 124,100 will be exercisable in 2021; and 29,350 will be exercisable in 2022. Information related to stock options outstanding and exercisable at December 31, 2019, is as follows: Options Outstanding Options Exercisable Range of Exercise Prices Shares Outstanding at 12/31/2019 Weighted Average Remaining Contractual Life (years) Weighted Shares Exercisable at 12/31/2019 Weighted Weighted $ 3.96 339,000 9.50 $ 3.9600 169,500 9.50 $ 3.9600 $ 9.00 12,000 10.00 9.0000 - - - $ 11.00 – 13.95 97,400 9.67 11.3634 33,350 9.49 12.0615 $ 20.50 – 27.50 147,000 7.89 24.4918 89,750 7.71 26.0047 $ 30.00 – 35.00 124,000 7.50 34.4012 86,672 7.52 34.1981 719,400 8.86 14.4889 379,272 8.62 16.7991 As of December 31, 2019, total unrecognized stock-based compensation expense related to stock options was $1,882,000, which is expected to be recognized on a straight-line basis over a weighted average period of approximately 1.61 years. No option was exercised during 2019 and 2018.

Commitments

Commitments	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments	NOTE 17 - Commitments As of December 31, 2019, the Company's significant commitments with unrelated parties and contingency are summarized as follows: Yihe Culture Media Agreement Airbus SAS Agreement Hong Kong Airlines Agreement: Yuan Jiu Inc. MOU:

Subsequent Event

Subsequent Event	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
Subsequent Event	NOTE 18 - Subsequent Event In December 2019, a novel strain of coronavirus (COVID-19) surfaced. Subsequent to December 31, 2019, the spread of COVID-19 around the world in the first quarter of 2020 has caused significant volatility in U.S. and international markets. There is significant uncertainty around the breadth and duration of business disruptions related to COVID-19, as well as its impact on the U.S. and international economies and, as such, the Company is unable to determine if it will have a material impact on its operations.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Changes in Fiscal Year	Changes in Fiscal Year On March 18, 2018, the Company's Board of Directors approved a change in the Company's fiscal year end from December 31 to March 31. On February 12, 2019, the Company's Board of Directors approved a change in the Company's fiscal year end from March 31 to December 31. Year-over-year financial data continue to be comparative to prior year as the twelve months that comprise in the new fiscal year are the same as those in the Company's historical financial statements.
Principle of Consolidation	Principle of Consolidation Aerkomm consolidates the accounts of its subsidiaries, Aircom, Aircom Seychelles, Aircom HK, Aircom Japan, Aircom Taiwan, Aerkomm Taiwan Aircom Beijing and Aerkomm Malta. All significant intercompany accounts and transactions have been eliminated in consolidation.
Reclassifications of Prior Period Presentation	Reclassifications of Prior Period Presentation Certain prior period balance sheet and income statement amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results may differ from these estimates.
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash in banks. As of December 31, 2019 and 2018, the total balance of cash in bank exceeding the amount insured by the Federal Deposit Insurance Corporation (FDIC) for the Company was approximately $233,000 and $0, respectively. The balance of cash deposited in foreign financial institutions exceeding the amount insured by local insurance is approximately $37,000 and $0 as of December 31, 2019 and December 31, 2018, respectively. The Company performs ongoing credit evaluation of its customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts receivable. The Company determines the amount of allowance for doubtful accounts by examining its historical collection experience and current trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from management's estimates.
Inventories	Inventories Inventories are recorded at the lower of weighted-average cost or net realizable value. The Company assesses the impact of changing technology on its inventory on hand and writes off inventories that are considered obsolete. Estimated losses on scrap and slow-moving items are recognized in the allowance for losses.
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation. When value impairment is determined, the related assets are stated at the lower of fair value or book value. Significant additions, renewals and betterments are capitalized. Maintenance and repairs are expensed as incurred. Depreciation is computed by using the straight-line and double declining methods over the following estimated service lives: ground station equipment – 5 years, computer equipment - 3 to 5 years, furniture and fixtures - 5 years, satellite equipment – 5 years, vehicles – 5 years and lease improvement – 5 years. Upon sale or disposal of property and equipment, the related cost and accumulated depreciation are removed from the corresponding accounts, with any gain or loss credited or charged to income in the period of sale or disposal. The Company reviews the carrying amount of property and equipment for impairment when events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. It determined that there was no impairment loss for the year ended December 31, 2019.
Right-of-Use Asset and Lease Liability	Right-of-Use Asset and Lease Liability In February 2016, the FASB issued ASU No. 2016-02, "Leases" (Topic 842) ("ASU 2016-02"), which modifies lease accounting for both lessees and lessors to increase transparency and comparability by recognizing lease assets and lease liabilities by lessees for those leases classified as operating leases and finance leases under previous accounting standards and disclosing key information about leasing arrangements. A lessee should recognize the lease liability to make lease payments and the right-of-use asset representing its right to use the underlying asset for the lease term. For operating leases and finance leases, a right-of-use asset and a lease liability are initially measured at the present value of the lease payments by discount rates. The Company's lease discount rates are generally based on its incremental borrowing rate, as the discount rates implicit in the Company's leases is readily determinable. Operating leases are included in operating lease right-of-use assets and lease liabilities in the consolidated balance sheets. Finance leases are included in property and equipment and lease liability in our consolidated balance sheets. Lease expense for operating expense payments is recognized on a straight-line basis over the lease term. Interest and amortization expenses are recognized for finance leases on a straight-line basis over the lease term. For the lease within a term of twelve months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. If a lessee makes this election, it should recognize lease expense for such leases generally on a straight-line basis over the lease term. The Company adopted ASU 2016-02 effective January 1, 2019.
Goodwill and Purchased Intangible Assets	Goodwill and Purchased Intangible Assets The Company's goodwill represents the amount by which the total purchase price paid exceeded the estimated fair value of net assets acquired from acquisition of subsidiaries. The Company tests goodwill for impairment on an annual basis, or more often if events or circumstances indicate that there may be impairment. Purchased intangible assets with finite life are amortized on the straight-line basis over the estimated useful lives of respective assets. Purchased intangible assets with indefinite life are evaluated for impairment when events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Purchased intangible asset consists of satellite system software and is amortized over 10 years.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company utilizes the three-level valuation hierarchy for the recognition and disclosure of fair value measurements. The categorization of assets and liabilities within this hierarchy is based upon the lowest level of input that is significant to the measurement of fair value. The three levels of the hierarchy consist of the following: Level 1 - Inputs to the valuation methodology are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Level 2 - Inputs to the valuation methodology are quoted prices for similar assets and liabilities in active markets, quoted prices in markets that are not active or inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the instrument. Level 3 - Inputs to the valuation methodology are unobservable inputs based upon management's best estimate of inputs market participants could use in pricing the asset or liability at the measurement date, including assumptions. The carrying amounts of the Company's cash, accounts receivable, other receivable, accounts payable, short-term loan, other payable and long-term loan approximated their fair value due to the short-term nature of these financial instruments. The Company's long-term loan and lease payable approximated the carrying amount as its interest rate is considered as approximate to the current rate for comparable loans and leases, respectively. There were no outstanding derivative financial instruments as of December 31, 2019.
Revenue Recognition	Revenue Recognition The Company recognizes revenue when performance obligations identified under the terms of contracts with its customers are satisfied, which generally occurs upon the transfer of control in accordance with the contractual terms and conditions of the sale. The Company's major revenue for the year ended December 31, 2018 was the development of a small cell server terminal which will be utilized in the construction of a satellite-based ground communication system networks. The Company also had minor revenue from providing installation and testing services of a satellite-based ground connectivity system. The Company's revenue for the year ended December 31, 2019 was the sales of compact adaptor for smartphone that allows users to turn their smartphone into a satellite smartphone to provide reliable connectivity beyond the coverage of traditional networks. The majority of the Company's revenue is recognized at a point in time when product is shipped or service is provided to the customer. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring goods, which includes estimates for variable consideration. During 2019, the Company adopted the provisions of ASU 2014-09 Revenue from Contract with Customers (Topic 606) and the principal versus agent guidance within the new revenue standard. The application of Topic 606 (versus prior U.S. GAAP) did not have a significant impact on our comparative financial statements as presented.
Research and Development Costs	Research and Development Costs Research and development costs are charged to operating expenses as incurred. For the years ended December 31, 2019 and 2018, the Company incurred $416,231 and $1,541,952 of research and development costs, respectively.
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities. Adjustments to prior period's income tax liabilities are added to or deducted from the current period's tax provision. The Company follows FASB guidance on uncertain tax positions and has analyzed its filing positions in all the federal, state and foreign jurisdictions where it is required to file income tax returns, as well as all open tax years in those jurisdictions. The Company files income tax returns in the US federal, state and foreign jurisdictions where it conducts business. It is not subject to income tax examinations by US federal, state and local tax authorities for years before 2015. The Company believes that its income tax filing positions and deductions will be sustained on audit and does not anticipate any adjustments that will result in a material adverse effect on its consolidated financial position, results of operations, or cash flows. Therefore, no reserves for uncertain tax positions have been recorded. The Company does not expect its unrecognized tax benefits to change significantly over the next twelve months. The Company's policy for recording interest and penalties associated with any uncertain tax positions is to record such items as a component of income before taxes. Penalties and interest paid or received, if any, are recorded as part of other operating expenses in the consolidated statement of operations.
Foreign Currency Transactions	Foreign Currency Transactions Foreign currency transactions are recorded in U.S. dollars at the exchange rates in effect when the transactions occur. Exchange gains or losses derived from foreign currency transactions or monetary assets and liabilities denominated in foreign currencies are recognized in current income. At the end of each period, assets and liabilities denominated in foreign currencies are revalued at the prevailing exchange rates with the resulting gains or losses recognized in income for the period.
Translation Adjustments	Translation Adjustments If a foreign subsidiary's functional currency is the local currency, translation adjustments will result from the process of translating the subsidiary's financial statements into the reporting currency of the Company. Such adjustments are accumulated and reported under other comprehensive income (loss) as a separate component of stockholders' equity.
Earnings (Loss) Per Share	Earnings (Loss) Per Share Basic earnings (loss) per share is computed by dividing income available to common shareholders by the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing income available to common shareholders by the weighted-average number of shares of common outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if the potentially dilutive securities had been issued. Potentially dilutive securities include stock warrants and outstanding stock options, shares to be purchased by employees under the Company's employee stock purchase plan.
Subsequent Events	Subsequent Events The Company has evaluated events and transactions after the reported period up to March 27, 2020, the date on which these consolidated financial statements were available to be issued. All subsequent events requiring recognition as of December 31, 2019 have been included in these consolidated financial statements.

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2019
Inventory Disclosure [Abstract]
Schedule of inventories	2019 2018 Satellite equipment for sale under construction $ 3,038,564 $ 895,014 Supplies 5,230 5,273 3,043,794 900,287 Allowance for inventory loss (5,230 ) (5,273 ) Net $ 3,038,564 $ 895,014

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Computer Furniture and Fixture Satellite Ground Station Equipment Vehicle Leasehold Improvement Total January 1, 2018 $ 119,903 $ 10,006 $ 275,410 $ - $ - $ - $ 405,319 Addition 201,167 23,338 - 1,854,027 141,971 83,721 2,304,224 December 31, 2018 321,070 33,344 275,410 1,854,027 141,971 83,721 2,709,543 Addition 7,793 3,038 - - 56,770 - 67,601 December 31, 2019 $ 328,863 $ 36,382 $ 275,410 $ 1,854,027 $ 198,741 $ 83,721 $ 2,777,144
Schedule of changes in accumulated depreciation for property and equipment	Computer Furniture and Fixture Satellite Ground Station Equipment Vehicle Leasehold Improvement Total January 1, 2018 $ 56,763 $ 6,218 $ 37,611 $ - $ - $ - $ 100,592 Addition 44,366 3,153 53,749 92,701 21,980 5,508 221,457 December 31, 2018 101,129 9,371 91,360 92,701 21,980 5,508 322,049 Addition 64,266 6,366 55,082 370,806 33,305 17,873 547,698 December 31, 2019 $ 165,395 $ 15,737 $ 146,442 $ 463,507 $ 55,285 $ 23,381 $ 869,747

Intangible Asset, Net (Tables)

Intangible Asset, Net (Tables)	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of cost and accumulated amortization for intangible asset	Satellite System Software Accumulated Amortization Net Cost January 1, 2018 $ 4,950,000 $ (1,072,500 ) $ 3,877,500 Addition - (495,000 ) (495,000 ) December 31, 2018 4,950,000 (1,567,500 ) 3,382,500 Addition - (495,000 ) (495,000 ) December 31, 2019 $ 4,950,000 $ (2,062,500 ) $ 2,887,500

Operating and Finance Leases (T

Operating and Finance Leases (Tables)	12 Months Ended
	Dec. 31, 2019
Lease Liability [Abstract]
Schedule of lease term and discount rate	Weighted-average remaining lease term Operating lease 0.64 Year Finance lease 4.85 Years Weighted-average discount rate Operating lease 6.00 % Finance lease 3.82 %
Schedule of operating and finance leases	Operating Leases Right-of-use assets $ 302,602 Lease liability - current $ 322,430 Finance Leases Property and equipment, at cost $ 56,770 Accumulated depreciation (1,569 ) Property and equipment, net $ 55,201 Lease liability - current $ 9,949 Lease liability – non-current 45,199 Total finance lease liabilities $ 55,148
Schedule of lease expense	Operating Leases Lease expense $ 479,389 Sublease rental income (9,173 ) Net lease expense $ 470,217 Finance Leases Amortization of property and equipment $ 1,569 Interest on lease liabilities 348 Total finance lease cost $ 1,917
Schedule of supplemental cash flow information related to leases	Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 439,271 Operating cash outflows from finance lease $ 348 Financing cash outflows from finance lease $ 1,622 Leased assets obtained in exchange for lease liabilities: Operating leases $ 722,423 Finance lease $ 56,770
Schedule of maturity of lease liabilities	Operating Leases Related Party Others Total January 1, 2020 – December 31, 2020 $ 23,029 $ 307,028 $ 330,057 Total lease payments $ 23,029 $ 307,028 $ 330,057 Less: Imputed interest (397 ) (7,230 ) (7,627 ) Present value of lease liabilities $ 22,632 $ 299,798 $ 322,430 Current portion 22,632 299,798 322,430 Non-current portion $ - $ - $ - Finance Leases Related Party Others Total January 1, 2020 – December 31, 2020 $ - $ 11,883 $ 11,883 January 1, 2021 – December 31, 2021 - 11,883 11,883 January 1, 2022 – December 31, 2022 - 11,883 11,883 January 1, 2023 – December 31, 2023 - 11,883 11,883 January 1, 2024 – December 31, 2024 - 13,246 13,246 Total lease payments $ - $ 60,778 $ 60,778 Less: Imputed interest - (5,630 ) (5,630 ) Present value of lease liabilities $ - $ 55,148 $ 55,148 Current portion - (9,949 ) (9,949 ) Non-current portion $ - $ 45,199 $ 45,199

Long-Term Loan (Tables)

Long-Term Loan (Tables)	12 Months Ended
	Dec. 31, 2019
Long-term Loan [Abstract]
Schedule of future installment payments of long term loan	Year ending December 31, 2020 $ 12,698 2021 12,698 2022 12,698 2023 12,698 2024 5,292 Total installment payments 56,084 Less: Imputed interest (10,615 ) Present value of long-term loan 45,469 Current portion (8,666 ) Non-current portion $ 36,803

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of income tax expense	2019 2018 Current: Federal $ - $ 61 State 1,600 2,400 Foreign 1,651 1,662 Total $ 3,251 $ 4,123
Schedule of reconciliation of the income tax at statutory tax rate	2019 2018 Tax benefit at statutory rate $ (1,764,624 ) $ (1,710,626 ) Net operating loss carryforwards (NOLs) 1,361,542 1,483,725 Stock-based compensation expense 492,000 298,819 Foreign investment losses 127,388 140,000 Amortization and depreciation expense 52,130 (40,100 ) Accrued consulting expense (138,000 ) - Unrealized exchange gain (97,373 ) - Accrued payroll (35,400 ) (6,500 ) Accrued R&D expense - (168,000 ) Others 5,588 6,805 Tax expense at effective tax rate $ 3,251 $ 4,123
Schedule of deferred tax assets (liability)	2019 2018 Net operating loss carryforwards (NOLs) $ 6,388,000 $ 5,632,000 Stock-based compensation expense 1,549,000 893,000 Accrued expenses and unpaid expense payable 53,000 184,000 Tax credit carryforwards 68,000 68,000 Excess of tax amortization over book amortization (619,000 ) (818,000 ) Unrealized/realized exchange gain (106,000 ) - Others (104,000 ) 131,000 Gross 7,229,000 6,090,000 Valuation allowance (7,229,000 ) (6,090,000 ) Net $ - $ -

Capital Stock (Tables)

Capital Stock (Tables)	12 Months Ended
	Dec. 31, 2019
Stockholders' Equity Note [Abstract]
Schedule of restricted shares	December 31, December 31, Restricted stock - vested 1,802,373 1,802,373 Restricted stock - unvested 149,162 149,162 Total restricted stock 1,951,535 1,951,535

Major Vendors (Tables)

Major Vendors (Tables)	12 Months Ended
	Dec. 31, 2019
Major Vendors
Schedule of purchase from and accounts payable	Purchase Accounts Payable Vendor 2019 2018 2019 2018 A $ 2,143,550 $ 895,014 $ 658,200 $ 382,974 B 1,587,222 1,650,000 254,529 1,650,000 Total $ 3,730,772 $ 2,545,014 $ 912,729 $ 2,032,974

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Schedule of name of related parties and relationships	Related Party Relationship Dmedia Holding LP ("Dmedia") 23.45% stockholder Jeffrey Wun Shareholder and CEO of Aerkomm and Aircom Y. Tristan Kuo CFO of Aerkomm and Aircom Louis Giordimaina COO - Aviation of Aircom Yih Lieh (Giretsu) Shih President of Aircom Japan Chien Ming Tseng President of Aircom Taiwan Hao Wei Peng Employee of Aircom Taiwan and founding owner of Aircom Taiwan prior to 12/19/2017 EE Square Japan ("EESQUARE") Yih Lieh (Giretsu) Shih is the Director Bummy Wu Shareholder Wealth Wide Int'l Ltd. ("WWI") Bunny Wu, a shareholder, is the Chairman WISD Intellectual Property Agency, Ltd. ("WISD") Patrick Li, Director of Aircom, is the Chairman; Chih-Ming (Albert) Hsu, Director of the Company, is a Director
Schedule of significant related party transactions	2019 2018 Other receivable from EESQAURE 1 $ 920 $ - Temporary deposit to Bummy Wu 2 $ - $ 100,067 Lease liability - current to WWI 3 $ 22,632 $ - Other payable to: Y. Tristan Kuo 4 $ 4,799 $ 3,787 Jeffrey Wun 4 7,510 46,236 Louis Giordimaina 4 3,366 6,071 WWI 3 - 39,224 Chien Ming Tseng 4 - 47,880 Yih Lieh (Giretsu) Shih 4 - 15,497 Others 5 15,296 15,159 Total $ 30,971 $ 173,854 1. Represents receivable from EESQAURE due to Japan office sublease agreement on March 1, 2019. The monthly rent is ¥100,000 (approximately $920) and will be expired March 4, 2021. 2. In November 2018, Aircom HK's bank account was temporarily frozen by its local bank in Hong Kong (the "HK bank") due to Aircom HK's failure to timely submit to the HK bank corporate documentation relating to the corporate organization and good standing of Aircom HK's parent company, Aircom, and Aircom's parent company, Aerkomm. To avoid a potential cash flow issue resulting from this temporary account freeze, Aircom HK withdrew $100,067 in cash from the HK bank and temporarily deposited it in an existing related party's bank account at a different bank for safe keeping. The Aircom HK's bank account with the HK bank was reactivated by the HK bank subsequently and the cash that was transferred to the related party's account was redeposited into Aircom HK's bank account at the HK bank in February 2019. 3. Represents rent for a warehouse in Hong Kong to store the Company's hardware and another rent for the Hong Kong office starting June 28, 2018. 4. Represents payable to employees as a result of regular operating activities.
Schedule of expenses paid by related party	b. For the years ended December 31, 2019 and 2018: Year Ended December 31, 2019 2018 Rental income charged from EESQAURE $ 9,173 $ - Rental expense charged by WWI 45,790 28,836 Interest expense charged by Dmedia 1,744 3,116 Consulting fee paid to Louis Giordimaina - 222,246 Legal fee paid to WISD - 10,779

Stock Based Compensation (Table

Stock Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of estimate the fair value of options granted	Assumptions Expected term 5-10 years Expected volatility 45.81% - 62.26 % Expected dividends 0 % Risk-free interest rate 1.52% - 2.99 % Forfeiture rate 0% - 5 %
Schedule of stock options outstanding and exercisable	Options Outstanding Options Exercisable Range of Exercise Prices Shares Outstanding at 12/31/2019 Weighted Weighted Shares Exercisable at 12/31/2019 Weighted Weighted $ 0.0067 820,391 5.17 $ 0.0067 820,391 5.17 $ 0.0067 $ 3.3521 111,871 6.50 3.3521 111,871 6.50 3.3521 932,262 5.33 0.4081 932,262 5.33 0.4081
Equity Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of stock options outstanding and exercisable	Options Outstanding Options Exercisable Range of Exercise Prices Shares Outstanding at 12/31/2019 Weighted Average Remaining Contractual Life (years) Weighted Shares Exercisable at 12/31/2019 Weighted Weighted $ 3.96 339,000 9.50 $ 3.9600 169,500 9.50 $ 3.9600 $ 9.00 12,000 10.00 9.0000 - - - $ 11.00 – 13.95 97,400 9.67 11.3634 33,350 9.49 12.0615 $ 20.50 – 27.50 147,000 7.89 24.4918 89,750 7.71 26.0047 $ 30.00 – 35.00 124,000 7.50 34.4012 86,672 7.52 34.1981 719,400 8.86 14.4889 379,272 8.62 16.7991
Aircom 2014 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of weighted average exercise price and estimated fair value of options	Number of Shares Weighted Average Exercise Price Per Share Weighted Average Fair Value Per Share Options outstanding at January 1, 2018 932,262 $ 0.4081 $ 0.1282 Granted - - - Exercised - - - Forfeited/Cancelled - - - Options outstanding at December 31, 2018 932,262 0.4081 0.1282 Granted - - - Exercised - - - Forfeited/Cancelled - - - Options outstanding at December 31, 2019 932,262 0.4081 0.1282
Schedule of compensation plan	Number of Shares Weighted Average Fair Value Per Share Options unvested at January 1, 2018 302,467 $ 0.2614 Granted - - Vested (216,492 ) 0.5349 Forfeited - - Options unvested at December 31, 2018 85,975 0.4963 Granted - - Vested (85,975 ) 0.4963 Forfeited - - Options unvested at December 31, 2019 - $ -
Aerkomm 2017 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of nonvested shares	Number of Shares Average Granted-Date Fair Value Options unvested at January 1, 2018 168,250 $ 19.2235 Granted 78,000 13.9258 Vested (74,839 ) 17.5714 Forfeited - - Options unvested at December 31, 2018 171,411 17.5341 Granted 436,400 3.8452 Vested (267,683 ) 7.5460 Forfeited - - Options unvested at December 31, 2019 340,128 $ 7.8313
Schedule of stock options outstanding and exercisable	Number of Shares Weighted Average Exercise Price Per Share Weighted Average Fair Value Per Share Options outstanding at January 1, 2018 253,000 $ 30.8824 $ 18.4796 Granted 78,000 19.7462 13.9258 Exercised - - - Forfeited/Cancelled (48,000 ) 27.5000 16.4610 Options outstanding at December 31, 2018 283,000 28.3867 17.5668 Granted 436,400 5.4763 3.8452 Exercised - - - Forfeited/Cancelled - - - Options outstanding at December 31, 2019 719,400 14.4889 9.2431

Organization (Details)

Organization (Details)	Jan. 16, 2019	May 14, 2018	Feb. 13, 2017	Dec. 28, 2016	Dec. 31, 2019
Organization (Textual)
Common stock shares			99.70%	86.30%
Reverse split	1-for-5	1-for-5
Aircom [Member]
Organization (Textual)
Common stock shares			99.70%
Aerkomm [Member]
Organization (Textual)
Acquisition, description			On February 13, 2017, Aerkomm entered into a share exchange agreement (“Exchange Agreement”) with Aircom and its shareholders, pursuant to which Aerkomm acquired 100% of the issued and outstanding capital stock of Aircom in exchange for approximately 99.7% of the issued and outstanding capital stock of Aerkomm. As a result of the share exchange, Aircom became a wholly-owned subsidiary of Aerkomm, and the former shareholders of Aircom became the holders of approximately 99.7% of Aerkomm’s issued and outstanding capital stock.		The Company has taken measures that management believes will improve its financial position by financing activities, including through ongoing public offerings, short-term borrowings and equity contributions. Two of the Company's current shareholders (the "Lenders") each committed to provide to the Company a $10 million bridge loan (together, the "Loans") for an aggregate principal amount of $20 million, to bridge the Company's cash flow needs prior to its obtaining a mortgage loan to be secured by a parcel of land (the "Land") the Company purchased in Taiwan. The Lenders also agreed to an earlier closing of up to 25% of the principal amounts of the Loans upon the Company's request prior to the time that title to the Land is vested in the Company's subsidiary, Aerkomm Taiwan, to pay the outstanding payable to the Company's vendors. With the $20 million in Loans committed by the Lenders and future capital raising, the Company believes its working capital will be adequate to sustain its operations for the next twelve months by the committed Loans from its shareholders. On March 20, 2020, the Company borrowed approximately $2.64 million (NT$80,000,000) under the Loans from one of the Lenders.
Common stock shares			100.00%

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Summary of Significant Accounting Policies (Textual)
Purchased intangible asset consists of satellite system software and is amortized, useful life	10 years
Research and development costs	$ 416,231	$ 1,541,952
Total balance of cash in bank exceeding the amount insured by Federal Deposit Insurance Corporation (FDIC)	233,000	0
Total balance of cash in foreign bank exceeding deposit insurance	$ 37,000	$ 0
Vehicles [Member]
Summary of Significant Accounting Policies (Textual)
Property and equipment, useful life	5 years
Computer Equipment [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Textual)
Property and equipment, useful life	3 years
Computer Equipment [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Textual)
Property and equipment, useful life	5 years
Furniture and Fixtures [Member]
Summary of Significant Accounting Policies (Textual)
Property and equipment, useful life	5 years
Satellite Equipment [Member]
Summary of Significant Accounting Policies (Textual)
Property and equipment, useful life	5 years
Lease Improvements [Member]
Summary of Significant Accounting Policies (Textual)
Property and equipment, useful life	5 years
Ground Station Equipment [Member]
Summary of Significant Accounting Policies (Textual)
Property and equipment, useful life	5 years

Inventories (Details)

Inventories (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Satellite equipment for sale under construction	$ 3,038,564	$ 895,014
Supplies	5,230	5,273
Gross	3,043,794	900,287
Allowance for inventory loss	(5,230)	(5,273)
Net	$ 3,038,564	$ 895,014

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Beginning balance	$ 2,709,543	$ 405,319
Addition	67,601	2,304,224
Ending balance	2,777,144	2,709,543
Computer Software and Equipment [Member]
Property, Plant and Equipment [Line Items]
Beginning balance	321,070	119,903
Addition	7,793	201,167
Ending balance	328,863	321,070
Furniture and Fixture [Member]
Property, Plant and Equipment [Line Items]
Beginning balance	33,344	10,006
Addition	3,038	23,338
Ending balance	36,382	33,344
Satellite Equipment [Member]
Property, Plant and Equipment [Line Items]
Beginning balance	275,410	275,410
Addition
Ending balance	275,410	275,410
Ground Station Equipment [Member]
Property, Plant and Equipment [Line Items]
Beginning balance	1,854,027
Addition		1,854,027
Ending balance	1,854,027	1,854,027
Vehicle [Member]
Property, Plant and Equipment [Line Items]
Beginning balance	141,971
Addition	56,770	141,971
Ending balance	198,741	141,971
Leasehold improvement [Member]
Property, Plant and Equipment [Line Items]
Beginning balance	83,721
Addition		83,721
Ending balance	$ 83,721	$ 83,721

Property and Equipment (Detai_2

Property and Equipment (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Beginning balance	$ 322,049	$ 100,592
Addition	547,698	221,457
Ending balance	869,747	322,049
Computer Software and Equipment [Member]
Property, Plant and Equipment [Line Items]
Beginning balance	101,129	56,763
Addition	64,266	44,366
Ending balance	165,395	101,129
Furniture and Fixture [Member]
Property, Plant and Equipment [Line Items]
Beginning balance	9,371	6,218
Addition	6,366	3,153
Ending balance	15,737	9,371
Satellite Equipment [Member]
Property, Plant and Equipment [Line Items]
Beginning balance	91,360	37,611
Addition	55,082	53,749
Ending balance	146,442	91,360
Ground Station Equipment [Member]
Property, Plant and Equipment [Line Items]
Beginning balance	92,701
Addition	370,806	92,701
Ending balance	463,507	92,701
Vehicle [Member]
Property, Plant and Equipment [Line Items]
Beginning balance	21,980
Addition	33,305	21,980
Ending balance	55,285	21,980
Leasehold Improvement [Member]
Property, Plant and Equipment [Line Items]
Beginning balance	5,508
Addition	17,873	5,508
Ending balance	$ 23,381	$ 5,508

Property and Equipment (Detai_3

Property and Equipment (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	May 01, 2018	Dec. 31, 2019	Dec. 31, 2018	Jan. 02, 2018
Property and Equipment (Textual)
Transferred construction in progress amount to R&D expenses		$ 416,231	$ 721,799
Construction in progress			416,231	$ 3,250,000
Property plant and equipment cost		2,777,144	2,709,543
Transferred construction amount to inventories			895,014
Transferred construction in progress amount to ground station equipment			1,854,027
Depreciation expense		$ 547,698	221,457
Additional construction in progress			$ 637,071
Tsai Ming-Yin [Member]
Property and Equipment (Textual)
Acquisition, description	The land is expected to be used to build a satellite ground station and data center. On July 10, 2018, the Company, Aerkomm Taiwan and the Seller entered into a certain real estate sales contract regarding this acquisition. Pursuant to the terms of the contract, and subsequent amendments on July 30, 2018, September 4, 2018, November 2, 2018 and January 3, 2019, the Company paid to the seller in installments refundable prepayment of $33,850,000 as of December 31, 2018. On July 2, 2019, the Company paid the remaining purchase price of $624,462. As of December 31, 2019 and 2018, the estimated commission payable for the land purchase in the amount of $1,387,127 was recorded to the cost of land and the payment to be paid after the full payment of the Land acquisition price until no later than May 31, 2021.

Intangible Asset, Net (Details)

Intangible Asset, Net (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Intangible Asset Net [Line Items]
Beginning balance	$ 3,382,500	$ 3,877,500
Addition	(495,000)	(495,000)
Ending balance	2,887,500	3,382,500
Satellite System Software [Member]
Intangible Asset Net [Line Items]
Beginning balance	4,950,000	4,950,000
Addition
Ending balance	4,950,000	4,950,000
Accumulated Amortization [Member]
Intangible Asset Net [Line Items]
Beginning balance	(1,567,500)	(1,072,500)
Addition	(495,000)	(495,000)
Ending balance	$ (2,062,500)	$ (1,567,500)

Intangible Asset, Net (Details

Intangible Asset, Net (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Intangible Asset, Net (Textual)
Amortization expense	$ 495,000	$ 495,000

Restricted Cash (Details)

Restricted Cash (Details)	Sep. 09, 2019EUR (€)	Dec. 31, 2019USD ($)	Sep. 09, 2019USD ($)	Sep. 09, 2019EUR (€)	Dec. 31, 2018USD ($)
Restricted Cash (Textual)
Restricted cash | $		$ 225,500	$ 225,500
Liquidity agreement term	1 year
Euro [Member]
Restricted Cash (Textual)
Restricted cash				€ 200,000
Compensation paid in advance	€ 20,000

Operating and Finance Leases (D

Operating and Finance Leases (Details)	Dec. 31, 2019
Weighted-average remaining lease term
Operating lease	7 months 21 days
Finance lease	4 years 10 months 6 days
Weighted-average discount rate
Operating lease	6.00%
Finance lease	3.82%

Operating and Finance Leases _2

Operating and Finance Leases (Details 1) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Operating Leases
Right-of-use asset	$ 302,602
Lease liability - current	322,430
Finance Leases
Property and equipment, at cost	56,770
Accumulated depreciation	(1,569)
Property and equipment, net	55,201
Lease liability - current	9,949
Lease liability - non-current	45,199
Total finance lease liabilities	$ 55,148

Operating and Finance Leases _3

Operating and Finance Leases (Details 2)	12 Months Ended
	Dec. 31, 2019USD ($)
Operating Leases
Lease expense	$ 479,389
Sublease rental income	(9,173)
Net lease expense	470,217
Finance Leases
Amortization of property and equipment	1,569
Interest on lease liabilities	348
Total finance lease cost	$ 1,917

Operating and Finance Leases _4

Operating and Finance Leases (Details 3)	12 Months Ended
	Dec. 31, 2019USD ($)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash outflows from operating leases	$ 439,271
Operating cash outflows from finance lease	348
Financing cash outflows from finance lease	1,622
Leased assets obtained in exchange for lease liabilities:
Operating leases	722,423
Finance lease	$ 56,770

Operating and Finance Leases _5

Operating and Finance Leases (Details 4)	Dec. 31, 2019USD ($)
Operating Leases
January 1, 2020 - December 31, 2020	$ 330,057
Total lease payments	330,057
Less: Imputed interest	(7,627)
Present value of lease liabilities	322,430
Current portion	322,430
Non-current portion
Finance Leases
January 1, 2020 - December 31, 2020	11,883
January 1, 2021 - December 31, 2021	11,883
January 1, 2022 - December 31, 2022	11,883
January 1, 2023 - December 31, 2023	11,883
January 1, 2024 - December 31, 2024	13,246
Total lease payments	60,778
Less: Imputed interest	(5,630)
Present value of lease liabilities	55,148
Current portion	(9,949)
Non-current portion	45,199
Related Party [Member]
Operating Leases
January 1, 2020 - December 31, 2020	23,029
Total lease payments	23,029
Less: Imputed interest	(397)
Present value of lease liabilities	22,632
Current portion	22,632
Non-current portion
Finance Leases
January 1, 2020 - December 31, 2020
January 1, 2021 - December 31, 2021
January 1, 2022 - December 31, 2022
January 1, 2023 - December 31, 2023
January 1, 2024 - December 31, 2024
Total lease payments
Less: Imputed interest
Present value of lease liabilities
Current portion
Non-current portion
Others [Member]
Operating Leases
January 1, 2020 - December 31, 2020	307,028
Total lease payments	307,028
Less: Imputed interest	(7,230)
Present value of lease liabilities	299,798
Current portion	299,798
Non-current portion
Finance Leases
January 1, 2020 - December 31, 2020	11,883
January 1, 2021 - December 31, 2021	11,883
January 1, 2022 - December 31, 2022	11,883
January 1, 2023 - December 31, 2023	11,883
January 1, 2024 - December 31, 2024	13,246
Total lease payments	60,778
Less: Imputed interest	(5,630)
Present value of lease liabilities	55,148
Current portion	(9,949)
Non-current portion	$ 45,199

Long-Term Loan (Details)

Long-Term Loan (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Long-term Loan [Abstract]
2020	$ 12,698
2021	12,698
2022	12,698
2023	12,698
2024	5,292
Total installment payments	56,084
Less: Imputed interest	(10,615)
Present value of long-term loan	45,469
Current portion	8,666
Non-current portion	$ 36,803

Long-Term Loan (Details Textual

Long-Term Loan (Details Textual) - 12 months ended Dec. 31, 2019	USD ($)	TWD ($)
Long-term Loan (Textual)
Maturity date	May 21, 2024	May 21, 2024
Amount of loan credit line	$ 48,371
Annual interest rate	9.70%	9.70%
Installment payment, description	The installment payment plan is 60 months to pay off the balance on the 21st of each month.
NTD [Member]
Long-term Loan (Textual)
Amount of loan credit line		$ 1,500,000

Prepayment from Customer (Detai

Prepayment from Customer (Details) - Klingon Aerospace, Inc. [Member] - USD ($)	Mar. 09, 2015	Dec. 31, 2019	Dec. 31, 2018
Prepayment from Customer (Textual)
Purchase agreement terms	10 years
Purchase price of equipment	$ 909,000	$ 762,000	$ 762,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Current:
Federal		$ 61
State	1,600	2,400
Foreign	1,651	1,662
Total	$ 3,251	$ 4,123

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Tax benefit at statutory rate	$ (1,764,624)	$ (1,710,626)
Net operating loss carryforwards (NOLs)	1,361,542	1,483,725
Stock-based compensation expense	492,000	298,819
Foreign investment losses	127,388	140,000
Amortization and depreciation expense	52,130	(40,100)
Accrued consulting expense	(138,000)
Unrealized exchange gain	(97,373)
Accrued payroll	(35,400)	(6,500)
Accrued R&D expense		(168,000)
Others	5,588	6,805
Tax expense at effective tax rate	$ 3,251	$ 4,123

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Net operating loss carryforwards (NOLs)	$ 6,388,000	$ 5,632,000
Stock-based compensation expense	1,549,000	893,000
Accrued expenses and unpaid expense payable	53,000	184,000
Tax credit carryforwards	68,000	68,000
Excess of tax amortization over book amortization	(619,000)	(818,000)
Unrealized/realized exchange gain	(106,000)
Others	(104,000)	131,000
Gross	7,229,000	6,090,000
Valuation allowance	(7,229,000)	(6,090,000)
Net

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Taxes (Textual)
Change in deferred tax assets valuation allowance	$ 1,139,000	$ 3,691,000
Federal [Member]
Income Taxes (Textual)
Net operating loss	$ 8,243,000	$ 8,243,000
Expiring date, description	expiring in 2037	expiring in 2037
Additional federal NOLs	$ 11,314,000	$ 5,743,000
State [Member]
Income Taxes (Textual)
Net operating loss	$ 21,117,000	$ 15,486,000
Expiring date, description	expiring in 2039.	expiring in 2039.
Japan [Member]
Income Taxes (Textual)
Net operating loss	$ 350,000	$ 319,000
Expiring date, description	expiring in 2029.	expiring in 2029.
Taiwan [Member]
Income Taxes (Textual)
Net operating loss	$ 1,898,000	$ 879,000
Expiring date, description	expiring in 2029.	expiring in 2029.
Federal Research and Development Tax Credit [Member]
Income Taxes (Textual)
Research and development tax credit	$ 37,000	$ 37,000
Expiring date, description	The credit begins to expire in 2034 if not utilized.
California State Research and Development Tax Credit [Member]
Income Taxes (Textual)
Research and development tax credit	$ 39,000	$ 39,000

Capital Stock (Details)

Capital Stock (Details) - Restricted Stock [Member] - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Restricted stock - vested	1,802,373	1,802,373
Restricted stock - unvested	149,162	149,162
Total restricted stock	1,951,535	1,951,535

Capital Stock (Details Textual)

Capital Stock (Details Textual) - USD ($)	Jun. 29, 2019	Jan. 16, 2019	May 14, 2018	Jul. 02, 2019	Jun. 28, 2019	Dec. 21, 2018	Jun. 30, 2018	Mar. 31, 2018	Feb. 13, 2017	Dec. 31, 2019	Dec. 31, 2018
Capital Stock (Textual)
Preferred stock, par value										$ 0.001	$ 0.001
Preferred stock, authorized										50,000,000	50,000,000
Preferred stock, outstanding
Common stock, par value										$ 0.001	$ 0.001
Common stock, authorized										90,000,000	90,000,000
Conversion of restricted stock, description									All of Aircom's 5,513,334 restricted shares were converted to 2,055,947 shares of Aerkomm's restricted stock at the ratio of 2.681651 to 1, pursuant to the Exchange Agreement (see Note 1).
Issuance of common shares				23,972
Common stock for net proceeds										$ 10,810,688	$ 41,318,899
Common stock price per shares			$ 8.5
Warrant installment payment, description	The Company settled with the service provider to cancel all warrants amounting to $176,667 with $75,000 in three installments payable on July 3, August 1, and September 1, 2019 and all three installments were paid on schedule.
Reverse split		1-for-5	1-for-5
Warrant [Member]
Capital Stock (Textual)
Conversion of restricted stock, description										The warrants allow the service provider to purchase a number of shares of Aerkomm common stock equal to the service fee value divided by 85% of the share price paid by investors for Aerkomm's common stock in the first subsequent qualifying equity financing event, at an exercise price of $0.05 per share.
Minimum shares to be issued under public offering					4,891
Additional stock warrants exercisable										$ 0	$ 56,667
Common stock [Member]
Capital Stock (Textual)
Unvested per shares of restricted stock repurchased and cancelled						$ 0.0067
Issuance of common shares										293,619	1,059,666
Common stock for net proceeds										$ 294	$ 1,060
Stock warrants, description							The Company issued 8,000 and 2,000 shares of its common stock for the aggregate amount of $199,500 to Integra Consulting Group LLC ("Integra") and Anthony D. Altavilla, principal of Integra, respectively, according to the Consulting Agreement signed on November 15, 2017 between the Company and Integra.
Unvested shares of restricted stock adjustment						104,413
Boustead Securities, LLC [Member]
Capital Stock (Textual)
Minimum shares to be issued under public offering			117,647
Maximum shares to be sold under public offering			1,411,782
Boustead Securities, LLC [Member] | Warrant [Member]
Capital Stock (Textual)
Stock warrants, description										The Company agreed to issue to Boustead warrants to purchase a number of the Company's shares equal to 6% of the gross proceeds of the public offering, which shall be exercisable, in whole or in part, commencing on April 13, 2018 and expiring on the five-year anniversary at an initial exercise price of $53.125 per share, which is equal to 125% of the offering price paid by investors. As of December 31, 2019 and 2018, the Company issued warrants to Boustead to purchase 77,680 and 61,498 shares, respectively, of the Company's stock and the total warrant value is $194,900 and $193,700, respectively.  For the year ended December 31, 2019, the Company recorded $1,200 of increase in the additional paid-in capital as the adjustment for the issuance costs of these stock warrants.
Private Placement [Member]
Capital Stock (Textual)
Issuance of common shares								24,666
Common stock price per shares								$ 28
Subscribed capital								$ 75,040
Share aggregate value								$ 690,648
IPO [Member]
Capital Stock (Textual)
Issuance of common shares											1,025,000
Common stock for gross proceeds											$ 43,560,894
Common stock for net proceeds											$ 40,503,791
Common stock price per shares			$ 42.50
IPO [Member] | Minimum [Member]
Capital Stock (Textual)
Underwriting discounts for minimum gross proceeds			$ 5,000,000
IPO [Member] | Maximum [Member]
Capital Stock (Textual)
Underwriting discounts for minimum gross proceeds			$ 60,000,000

Major Customer (Details)

Major Customer (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Major Customer (Textual)
Net sales	$ 1,599,864	$ 1,730,000
Account receivable	$ 451,130	$ 1,745,000
Major customer one [Member]
Major Customer (Textual)
Percentage of total sales	10.00%

Major Vendors (Details)

Major Vendors (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Purchase	$ 3,730,772	$ 2,545,014
Accounts payable	912,729	2,032,974
Vendor A [Member]
Purchase	2,143,550	895,014
Accounts payable	658,200	382,974
Vendor B [Member]
Purchase	1,587,222	1,650,000
Accounts payable	$ 254,529	$ 1,650,000

Major Vendors (Details Textual)

Major Vendors (Details Textual)	12 Months Ended
	Dec. 31, 2019
One Major Vendor [Member]
Major Vendor (Textual)
Percentage of total purchases	10.00%

Related Party Transactions (Det

Related Party Transactions (Details)	12 Months Ended
	Dec. 31, 2019
Dmedia Holding LP ("Dmedia") [Member]
Related Party Transaction [Line Items]
Relationship	23.45% stockholder
Jeffrey Wun [Member]
Related Party Transaction [Line Items]
Relationship	Shareholder and CEO of Aerkomm and Aircom
Y. Tristan Kuo [Member]
Related Party Transaction [Line Items]
Relationship	CFO of Aerkomm and Aircom
Louis Giordimaina [Member]
Related Party Transaction [Line Items]
Relationship	COO - Aviation of Aircom
Yih Lieh (Giretsu) Shih [Member]
Related Party Transaction [Line Items]
Relationship	President of Aircom Japan
Chien Ming Tseng [Member]
Related Party Transaction [Line Items]
Relationship	President of Aircom Taiwan
Hao Wei Peng [Member]
Related Party Transaction [Line Items]
Relationship	Employee of Aircom Taiwan and founding owner of Aircom Taiwan prior to 12/19/2017
EE Square Japan ("EESQUARE") [Member]
Related Party Transaction [Line Items]
Relationship	Yih Lieh (Giretsu) Shih is the Director
Bummy Wu [Member]
Related Party Transaction [Line Items]
Relationship	Shareholder
Wealth Wide Int’l Ltd. (“WWI”) [Member]
Related Party Transaction [Line Items]
Relationship	Bummy Wu, a shareholder, is the Chairman
WISD Intellectual Property Agency, Ltd. (“WISD”) [Member]
Related Party Transaction [Line Items]
Relationship	Patrick Li, Director of Aircom, is the Chairman; Chih-Ming (Albert) Hsu, Director of the Company, is a Director

Related Party Transactions (D_2

Related Party Transactions (Details 1) - USD ($)		Dec. 31, 2019	Dec. 31, 2018
Related Party Transaction [Line Items]
Other receivable		$ 920
EESQAURE [Member]
Related Party Transaction [Line Items]
Other receivable	[1]	920
Bummy Wu [Member]
Related Party Transaction [Line Items]
Temporary deposit	[2]		100,067
Y. Tristan Kuo [Member]
Related Party Transaction [Line Items]
Other payable to:	[3]	4,799	3,787
WWI [Member]
Related Party Transaction [Line Items]
Lease liability - current	[4]	22,632
Other payable to:	[4]		39,224
Jeffrey Wun [Member]
Related Party Transaction [Line Items]
Other payable to:	[3]	7,510	46,236
Louis Giordimaina [Member]
Related Party Transaction [Line Items]
Other payable to:	[3]	3,366	6,071
Chien Ming Tseng [Member]
Related Party Transaction [Line Items]
Other payable to:	[3]		47,880
Yih Lieh (Giretsu) Shih [Member]
Related Party Transaction [Line Items]
Other payable to:	[3]		15,497
Others [Member]
Related Party Transaction [Line Items]
Other payable to:		15,296	15,159
Consolidated Related Party [Member]
Related Party Transaction [Line Items]
Other payable to:		$ 30,971	$ 173,854
[1]	Represents receivable from EESQAURE due to Japan office sublease agreement on March 1, 2019. The monthly rent is ¥100,000 (approximately $920) and will be expired March 4, 2021.
[2]	In November 2018, Aircom HK's bank account was temporarily frozen by its local bank in Hong Kong (the "HK bank") due to Aircom HK's failure to timely submit to the HK bank corporate documentation relating to the corporate organization and good standing of Aircom HK's parent company, Aircom, and Aircom's parent company, Aerkomm. To avoid a potential cash flow issue resulting from this temporary account freeze, Aircom HK withdrew $100,067 in cash from the HK bank and temporarily deposited it in an existing related party's bank account at a different bank for safe keeping. The Aircom HK's bank account with the HK bank was reactivated by the HK bank subsequently and the cash that was transferred to the related party's account was redeposited into Aircom HK's bank account at the HK bank in February 2019.
[3]	Represents payable to employees as a result of regular operating activities.
[4]	Represents rent for a warehouse in Hong Kong to store the Company's hardware and another rent for the Hong Kong office starting June 28, 2018.

Related Party Transactions (D_3

Related Party Transactions (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Related Party Transactions [Abstract]
Rental income charged from EESQAURE	$ 9,173
Rental expense charged by WWI	45,790	28,836
Interest expense charged by Dmedia	1,744	3,116
Consulting fee paid to Louis Giordimaina		222,246
Legal fee paid to WISD		$ 10,779

Related Party Transactions (D_4

Related Party Transactions (Details Textual)	1 Months Ended	12 Months Ended
	Nov. 30, 2018USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2019JPY (¥)	Dec. 31, 2018USD ($)
Related Party Transactions (Textual)
Interest rate		3.00%	3.00%	4.75%
Consulting services				$ 222,246
Cash withdrew from HK bank	$ 100,067
EE Square Japan (("EESQUARE") [Member]
Related Party Transactions (Textual)
Rental fee, per month		$ 920
Maturity date		Mar. 4, 2021	Mar. 4, 2021
EE Square Japan (("EESQUARE") [Member] | JAPAN [Member]
Related Party Transactions (Textual)
Rental fee, per month | ¥			¥ 100,000
WWI [Member]
Related Party Transactions (Textual)
Rental fee, per month		$ 450
Lease agreement, description		Aircom Hong Kong has a lease agreement with WWI with monthly rental cost of $450. The lease term was from June 1, 2017 to May 31, 2018 and the lease was not renewed. Aircom Hong Kong has another lease agreement with WWI for its office space in Hong Kong with monthly rental cost of HKD 30,000 ($3,829). The lease term is from June 28, 2018 to June 27, 2020.	Aircom Hong Kong has a lease agreement with WWI with monthly rental cost of $450. The lease term was from June 1, 2017 to May 31, 2018 and the lease was not renewed. Aircom Hong Kong has another lease agreement with WWI for its office space in Hong Kong with monthly rental cost of HKD 30,000 ($3,829). The lease term is from June 28, 2018 to June 27, 2020.

Stock Based Compensation (Detai

Stock Based Compensation (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividends	0.00%	0.00%
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term	5 years	5 years
Expected volatility	45.81%	45.81%
Risk-free interest rate	1.52%	1.52%
Forfeiture rate	0.00%	0.00%
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term	10 years	10 years
Expected volatility	62.26%	62.26%
Risk-free interest rate	2.99%	2.99%
Forfeiture rate	5.00%	5.00%

Stock Based Compensation (Det_2

Stock Based Compensation (Details 1) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Number of Shares
Exercisable, Ending	1,311,534
Aircom 2014 Plan [Member]
Number of Shares
Options outstanding, Beginning	932,262	932,262
Granted
Exercised
Forfeited/Cancelled
Options outstanding, Ending	932,262	932,262
Weighted Average Exercise Price Per Share
Options outstanding, Beginning	$ 0.4081	$ 0.4081
Granted
Exercised
Forfeited/Cancelled
Options outstanding, Ending	0.4081	0.4081
Weighted Average Fair Value Per Share
Options outstanding, Beginning	0.1282	0.1282
Granted
Exercised
Forfeited/Cancelled
Options outstanding, Ending	$ 0.1282	$ 0.1282

Stock Based Compensation (Det_3

Stock Based Compensation (Details 2) - Nonvested Shares [Member] - Aircom 2014 [Member] - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Number of Shares
Outstanding, Beginning	85,975	302,467
Granted
Vested	(85,975)	(216,492)
Forfeited
Outstanding, Ending		85,975
Weighted Average Exercise Price Per Share
Options outstanding, Beginning	$ 0.4963	$ 0.2614
Granted
Vested	0.4963	0.5349
Forfeited
Options outstanding, Ending		$ 0.4963

Stock Based Compensation (Det_4

Stock Based Compensation (Details 3)	12 Months Ended
	Dec. 31, 2019$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Exercisable at 12/31/2019	1,311,534
0.0067 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Outstanding at 12/31/2019	820,391
Weighted Average Remaining Contractual Life	5 years 2 months 1 day
Weighted Average Exercise Price | $ / shares	$ 0.0067
Shares Exercisable at 12/31/2019	820,391
Weighted Average Remaining Contractual Life	5 years 2 months 1 day
Weighted Average Exercise Price | $ / shares	$ 0.0067
3.3521 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Outstanding at 12/31/2019	111,871
Weighted Average Remaining Contractual Life	6 years 6 months
Weighted Average Exercise Price | $ / shares	$ 3.3521
Shares Exercisable at 12/31/2019	111,871
Weighted Average Remaining Contractual Life	6 years 6 months
Weighted Average Exercise Price | $ / shares	$ 3.3521
Total [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Outstanding at 12/31/2019	932,262
Weighted Average Remaining Contractual Life	5 years 3 months 29 days
Weighted Average Exercise Price | $ / shares	$ 0.4081
Shares Exercisable at 12/31/2019	932,262
Weighted Average Remaining Contractual Life	5 years 3 months 29 days
Weighted Average Exercise Price | $ / shares	$ 0.4081

Stock Based Compensation (Det_5

Stock Based Compensation (Details 4) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Number of Shares
Exercisable, Ending	1,311,534
Aerkomm 2017 [Member]
Number of Shares
Outstanding, Beginning	283,000	253,000
Granted	436,400	78,000
Exercised
Forfeited/Cancelled		(48,000)
Outstanding, Ending	719,400	283,000
Weighted Average Exercise Price Per Share
Options outstanding, Beginning	$ 28.3867	$ 30.8824
Granted	5.4763	19.7462
Exercised
Forfeited/Cancelled		27.5000
Options outstanding, Ending	14.4889	28.3867
Weighted Average Fair Value Per Share
Options outstanding, Beginning	17.5668	18.4796
Granted	3.8452	13.9258
Exercised
Forfeited/Cancelled		16.4610
Options outstanding, Ending	$ 9.2431	$ 17.5668

Stock Based Compensation (Det_6

Stock Based Compensation (Details 5) - Nonvested Shares [Member] - Aerkomm 2017 [Member] - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Number of Shares
Outstanding, Beginning	171,411	168,250
Granted	436,400	78,000
Vested	(267,683)	(74,839)
Forfeited
Outstanding, Ending	340,128	171,411
Average Granted-Date Fair Value
Options outstanding, Beginning	$ 17.5341	$ 19.2235
Granted	3.8452	13.9258
Vested	7.5460	17.5714
Forfeited
Options outstanding, Ending	$ 7.8313	$ 17.5341

Stock Based Compensation (Det_7

Stock Based Compensation (Details 6) - Equity Option [Member]	12 Months Ended
	Dec. 31, 2019$ / sharesshares
3.96 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Outstanding at 12/31/2019 | shares	339,000
Weighted Average Remaining Contractual Life	9 years 6 months
Weighted Average Exercise Price | $ / shares	$ 3.9600
Shares Exercisable at 12/31/2019 | shares	169,500
Weighted Average Remaining Contractual Life	9 years 6 months
Weighted Average Exercise Price | $ / shares	$ 3.9600
9.00 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Outstanding at 12/31/2019 | shares	12,000
Weighted Average Remaining Contractual Life	10 years
Weighted Average Exercise Price | $ / shares	$ 9
Shares Exercisable at 12/31/2019 | shares
Weighted Average Remaining Contractual Life	0 years
Weighted Average Exercise Price | $ / shares
11.00 – 13.95 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Outstanding at 12/31/2019 | shares	97,400
Weighted Average Remaining Contractual Life	9 years 8 months 2 days
Weighted Average Exercise Price | $ / shares	$ 11.3634
Shares Exercisable at 12/31/2019 | shares	33,350
Weighted Average Remaining Contractual Life	9 years 5 months 27 days
Weighted Average Exercise Price | $ / shares	$ 12.0615
20.50 – 27.50 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Outstanding at 12/31/2019 | shares	147,000
Weighted Average Remaining Contractual Life	7 years 10 months 21 days
Weighted Average Exercise Price | $ / shares	$ 24.4918
Shares Exercisable at 12/31/2019 | shares	89,750
Weighted Average Remaining Contractual Life	7 years 8 months 16 days
Weighted Average Exercise Price | $ / shares	$ 26.0047
30.00 – 35.00 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Outstanding at 12/31/2019 | shares	124,000
Weighted Average Remaining Contractual Life	7 years 6 months
Weighted Average Exercise Price | $ / shares	$ 34.4012
Shares Exercisable at 12/31/2019 | shares	86,672
Weighted Average Remaining Contractual Life	7 years 6 months 7 days
Weighted Average Exercise Price | $ / shares	$ 34.1981
Total [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Outstanding at 12/31/2019 | shares	719,400
Weighted Average Remaining Contractual Life	8 years 10 months 10 days
Weighted Average Exercise Price | $ / shares	$ 14.4889
Shares Exercisable at 12/31/2019 | shares	379,272
Weighted Average Remaining Contractual Life	8 years 7 months 13 days
Weighted Average Exercise Price | $ / shares	$ 16.7991

Stock Based Compensation (Det_8

Stock Based Compensation (Details Textual) - USD ($)

Oct. 04, 2019

Dec. 29, 2019

Jul. 02, 2019

Dec. 29, 2018

Jun. 19, 2018

Dec. 29, 2017

Jul. 31, 2017

Jun. 23, 2017

Feb. 13, 2017

Dec. 31, 2019

Dec. 31, 2018

May 05, 2017

Stock Based Compensation (Textual)

Stock option aggregate shares

1,088,882

Share-based Compensation

$ 2,342,802

$ 1,422,961

Unrecognized compensation cost

$ 1,882,000

Shares exercisable

1,311,534

Stock option weighted average period

1 year 7 months 10 days

Aerkomm 2017 [Member]

Stock Based Compensation (Textual)

Description of plan agreements

Which includes, 1) 1/6 of the shares subject to the option shall vest commencing on the vesting start date and the remaining shares shall vest at the rate of 1/60 for the next 60 months on the same day of the month as the vesting start date; 2) 1/4 of the shares subject to the option shall vest commencing on the vesting start date and the remaining shares shall vest at the rate of 1/36 for the next 36 months on the same day of the month as the vesting start date; 3) 1/3 of the shares subject to the option shall vest commencing on the first anniversary of vesting start date and the remaining shares shall vest at the rate of 50% each year for the next two years on the same day of the month as the vesting start date.

Equity Option [Member] | Aerkomm 2014 Plan [Member]

Stock Based Compensation (Textual)

Description of plan agreements

The shares covered by options outstanding at the end of 2019, 379,272 are now exercisable; 186,678 will be exercisable in 2020; 124,100 will be exercisable in 2021; and 29,350 will be exercisable in 2022.

Shares exercisable

932,262

Equity Option [Member] | Aerkomm 2017 [Member]

Stock Based Compensation (Textual)

Shares exercisable

379,272

Board of Directors [Member]

Stock Based Compensation (Textual)

Stock option aggregate shares

85,400

12,000

339,000

12,000

12,000

Description of plan agreements

Aerkomm 2017 Plan to three (3) of its employees. 25% of the shares vested on the grant date, and 25% of the shares will vest on each of October 4, 2020, October 4, 2021 and October 4, 2022, respectively.

Aerkomm 2017 Plan to 22 of its directors, officers and employees. 25% of the shares vested on the grant date, 25% of the shares vested on July 17, 2019, 25% of the shares will vest on the first anniversary of the grant date, and 25% of the shares will vest upon the second anniversary of the grant date.

Board of Directors [Member] | Aerkomm 2017 [Member]

Stock Based Compensation (Textual)

Stock option aggregate shares

109,000

Issuance shares of common stock

2,000,000

1,000,000

Aggregate shares issued

291,000

Description of plan agreements

The Aerkomm 2017 Plan to two of the Company executives. One-fourth of the 32,000 shares subject to the option shall vest on May 1, 2019, 2020, 2021 and 2022, respectively. One-third of the 30,000 shares subject to the option shall vest on May 29, 2019, 2020 and 2021, respectively.

The Aerkomm 2017 Plan to 11 of its employees. 1/3 of these shares subject to the option shall vest commencing on the first anniversary of vesting start date and the remaining shares shall vest at the rate of 50% each year for the next two years on the same day of the month as the vesting start date.

Board of Directors [Member] | Aerkomm 2017 [Member] | Minimum [Member]

Stock Based Compensation (Textual)

Stock option aggregate shares

30,000

Board of Directors [Member] | Aerkomm 2017 [Member] | Maximum [Member]

Stock Based Compensation (Textual)

Stock option aggregate shares

32,000

Director [Member] | Aerkomm 2017 [Member]

Stock Based Compensation (Textual)

Stock option aggregate shares

4,000

4,000

4,000

Commitments (Details)

Commitments (Details)	Aug. 12, 2019CNY (¥)	Aug. 15, 2018USD ($)	Aug. 15, 2018CNY (¥)	Jun. 29, 2018USD ($)	Jun. 29, 2018CNY (¥)	Jun. 20, 2018USD ($)	Jun. 20, 2018CNY (¥)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Commitments (Textual)
Commitments, description						Yihe Culture Media Agreement: On June 20, 2018, the Company entered into a Cooperation Framework Agreement with Shenzhen Yihe Culture Media Co., Ltd. (“Yihe”), the authorized agent of Guangdong Tengnan Internet, pursuant to which Yihe will promote the development of strategic cooperation between the Company and Guangdong Tengnan Internet. Specifically, Yihe agreed to assist the Company with public relations and advertising, such as market and brand promotion, as well as brand recognition in China (excluding Hong Kong, Macao and Taiwan), including but not limited to news dissemination, creative planning and support of campaigns, financial public relations and internet advertising. More specifically, Yihe will help the Company develop a working application of the WeChat Pay payment solution as well as WeChat applets applicable for Chinese users and relating to cell phone and WiFi connectivity on airplanes, and Yihe will assist the Company in integrating other Tencent internet-based original product offerings. As compensation, the Company agreed to pay Yihe RMB 8 million (approximately US$1.2 million), with RMB 2,000,000 (approximately US$309,000) paid on June 29, 2018 and the remaining RMB 6,000,000 (approximately US$927,000) to be paid by August 15, 2018. On July 19, 2019, Yihe and the Company agreed to extend the expiration date of the agreement to June 20, 2022. The Company had paid the remaining RMB 6,000,000 on August 12, 2019. Airbus SAS Agreement: On November 30, 2018, in furtherance of a memorandum of understanding signed in March 2018, the Company entered into an agreement with Airbus SAS (“Airbus”), pursuant to which Airbus will develop and certify a complete solution allowing the installation of our “AERKOMM K++” system on Airbus’ single aisle aircraft family including the Airbus A319/320/321, for both Current Engine Option (CEO) and New Engine Option (NEO) models. Airbus will also apply for and obtain on our behalf a Supplemental Type Certificate (STC) from the European Aviation Safety Agency, or EASA, as well as from the U.S. Federal Aviation Administration or FAA, for the retrofit system. It is anticipated that the Bilateral Aviation Safety Agreement between EASA and the Civil Aviation Administration of China, or CAAC, will be finalized and go into effect in 2019. Pursuant to the terms of our Airbus agreement, The Company agreed to pay the service fees that Airbus provides the Company with the retrofit solution which will include the Service Bulletin and the material kits including the update of technical and operating manuals pertaining to the aircraft and provision of aircraft configuration control. The timeframe for the completion and testing of this retrofit solution, including the certification, is approximately 16 months from the purchase order issued in August 2018, although there is no guarantee that the project will be successfully completed in the projected timeframe.	Yihe Culture Media Agreement: On June 20, 2018, the Company entered into a Cooperation Framework Agreement with Shenzhen Yihe Culture Media Co., Ltd. (“Yihe”), the authorized agent of Guangdong Tengnan Internet, pursuant to which Yihe will promote the development of strategic cooperation between the Company and Guangdong Tengnan Internet. Specifically, Yihe agreed to assist the Company with public relations and advertising, such as market and brand promotion, as well as brand recognition in China (excluding Hong Kong, Macao and Taiwan), including but not limited to news dissemination, creative planning and support of campaigns, financial public relations and internet advertising. More specifically, Yihe will help the Company develop a working application of the WeChat Pay payment solution as well as WeChat applets applicable for Chinese users and relating to cell phone and WiFi connectivity on airplanes, and Yihe will assist the Company in integrating other Tencent internet-based original product offerings. As compensation, the Company agreed to pay Yihe RMB 8 million (approximately US$1.2 million), with RMB 2,000,000 (approximately US$309,000) paid on June 29, 2018 and the remaining RMB 6,000,000 (approximately US$927,000) to be paid by August 15, 2018. On July 19, 2019, Yihe and the Company agreed to extend the expiration date of the agreement to June 20, 2022. The Company had paid the remaining RMB 6,000,000 on August 12, 2019. Airbus SAS Agreement: On November 30, 2018, in furtherance of a memorandum of understanding signed in March 2018, the Company entered into an agreement with Airbus SAS (“Airbus”), pursuant to which Airbus will develop and certify a complete solution allowing the installation of our “AERKOMM K++” system on Airbus’ single aisle aircraft family including the Airbus A319/320/321, for both Current Engine Option (CEO) and New Engine Option (NEO) models. Airbus will also apply for and obtain on our behalf a Supplemental Type Certificate (STC) from the European Aviation Safety Agency, or EASA, as well as from the U.S. Federal Aviation Administration or FAA, for the retrofit system. It is anticipated that the Bilateral Aviation Safety Agreement between EASA and the Civil Aviation Administration of China, or CAAC, will be finalized and go into effect in 2019. Pursuant to the terms of our Airbus agreement, The Company agreed to pay the service fees that Airbus provides the Company with the retrofit solution which will include the Service Bulletin and the material kits including the update of technical and operating manuals pertaining to the aircraft and provision of aircraft configuration control. The timeframe for the completion and testing of this retrofit solution, including the certification, is approximately 16 months from the purchase order issued in August 2018, although there is no guarantee that the project will be successfully completed in the projected timeframe.
Compensation									$ 222,246
Shenzhen Yihe Culture Media Co., Ltd [Member]
Commitments (Textual)
Compensation		$ 927,000		$ 309,000		$ 1,200,000
Agreement Expiry Date								Jun. 20, 2022
RMB | Shenzhen Yihe Culture Media Co., Ltd [Member]
Commitments (Textual)
Compensation | ¥	¥ 6,000,000		¥ 6,000,000		¥ 2,000,000		¥ 8,000,000