SUNation Energy (SUNE) 10-Q 5 May 17 2017 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2017	May 01, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2017
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,017
Entity Registrant Name	COMMUNICATIONS SYSTEMS INC
Entity Central Index Key	22,701
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		8,943,002

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2017	Dec. 31, 2016
CURRENT ASSETS:
Cash and cash equivalents	$ 15,171,261	$ 10,443,274
Investments	2,368,339	5,805,276
Trade accounts receivable, less allowance for doubtful accounts of $92,000 and $77,000, respectively	13,776,287	14,552,191
Inventories	19,910,543	22,204,902
Prepaid income taxes	1,366,816	1,400,118
Other current assets	1,048,716	967,332
TOTAL CURRENT ASSETS	53,641,962	55,373,093
PROPERTY, PLANT AND EQUIPMENT, net	14,872,364	15,719,403
OTHER ASSETS:
Goodwill	1,462,503	1,462,503
Other assets	533,037	622,017
TOTAL OTHER ASSETS	1,995,540	2,084,520
TOTAL ASSETS	70,509,866	73,177,016
CURRENT LIABILITIES:
Accounts payable	5,553,682	6,953,710
Accrued compensation and benefits	2,593,447	2,149,973
Other accrued liabilities	1,673,578	1,851,938
Dividends payable	398,467	412,542
TOTAL CURRENT LIABILITIES	10,219,174	11,368,163
LONG TERM LIABILITIES:
Long-term compensation plans	29,499	16,299
Uncertain tax positions	108,909	106,864
Deferred income taxes	62,414	52,998
TOTAL LONG-TERM LIABILITIES	200,822	176,161
COMMITMENTS AND CONTINGENCIES (Footnote 7)
STOCKHOLDERS' EQUITY
Preferred stock, par value $1.00 per share; 3,000,000 shares authorized; none issued
Common stock, par value $.05 per share; 30,000,000 shares authorized; 8,937,640 and 8,877,379 shares issued and outstanding, respectively	446,882	443,869
Additional paid-in capital	41,609,445	41,279,281
Retained earnings	18,726,976	20,596,203
Accumulated other comprehensive loss	(693,433)	(686,661)
TOTAL STOCKHOLDERS' EQUITY	60,089,870	61,632,692
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 70,509,866	$ 73,177,016

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Condensed Consolidated Balance Sheets [Abstract]
Trade accounts receivable, allowance for doubtful accounts	$ 92	$ 77
Preferred stock, par value	$ 1	$ 1
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, shares issued	0	0
Common stock, par value	$ 0.05	$ 0.05
Common stock, shares authorized	30,000,000	30,000,000
Common stock, shares issued	8,937,640	8,877,379
Common stock, shares outstanding	8,937,640	8,877,379

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Loss And Comprehensive Loss - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Condensed Consolidated Statements Of Loss And Comprehensive Loss [Abstract]
Sales	$ 20,800,079	$ 24,666,444
Cost of sales	14,835,014	17,897,426
Gross profit	5,965,065	6,769,018
Operating expenses:
Selling, general and administrative expenses	7,037,255	9,637,061
Pension liability adjustment gains		(4,147,836)
Restructuring expense	387,638
Total operating expenses	7,424,893	5,489,225
Operating (loss) income	(1,459,828)	1,279,793
Other income (expenses):
Investment and other income	41,686	27,652
(Loss) Gain on sale of assets	(17,800)	808,322
Interest and other expense	(9,559)	(9,071)
Foreign currency translation loss		(4,238,497)
Other income (expense), net	14,327	(3,411,594)
Loss from operations before income taxes	(1,445,501)	(2,131,801)
Income tax expense	70,011	334,866
Net loss	(1,515,512)	(2,466,667)
Other comprehensive income (loss), net of tax:
Additional minimum pension liability adjustments		(4,147,836)
Unrealized gain on available-for-sale securities	(1,784)	37,003
Foreign currency translation adjustment	(4,988)	4,324,966
Total other comprehensive (loss) income	(6,772)	214,133
Comprehensive loss	$ (1,522,284)	$ (2,252,534)
Basic net loss per share:	$ (0.17)	$ (0.28)
Diluted net loss per share:	$ (0.17)	$ (0.28)
Weighted Average Basic Shares Outstanding	8,894,195	8,859,865
Weighted Average Dilutive Shares Outstanding	8,894,195	8,859,865
Dividends declared per share	$ 0.04	$ 0.16

Condensed Consolidated Stateme5

Condensed Consolidated Statement Of Changes In Stockholders' Equity - 3 months ended Mar. 31, 2017 - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income Loss [Member]	Total
BALANCE at Dec. 31, 2016	$ 443,869	$ 41,279,281	$ 20,596,203	$ (686,661)	$ 61,632,692
BALANCE, Shares at Dec. 31, 2016	8,877,379
Net loss			(1,515,512)		(1,515,512)
Issuance of common stock under Employee Stock Purchase Plan	$ 308	28,194			28,502
Issuance of common stock under Employee Stock Purchase Plan, Shares	6,156
Issuance of common stock to Employee Stock Ownership Plan	$ 2,362	216,396			218,758
Issuance of common stock to Employee Stock Ownership Plan, Shares	47,248
Issuance of common stock under Executive Stock Plan	$ 423	0			423
Issuance of common stock under Executive Stock Plan, Shares	8,464
Share based compensation		93,018			93,018
Other share retirements, Shares	(1,607)
Other share retirements	$ (80)	(7,444)	598		(6,926)
Shareholder dividends			(354,313)		(354,313)
Other comprehensive loss				(6,772)	(6,772)
BALANCE at Mar. 31, 2017	$ 446,882	$ 41,609,445	$ 18,726,976	$ (693,433)	$ 60,089,870
BALANCE, Shares at Mar. 31, 2017	8,937,640

Condensed Consolidated Stateme6

Condensed Consolidated Statements Of Cash Flows - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (1,515,512)	$ (2,466,667)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	873,357	890,411
Share based compensation	93,018	279,642
Deferred taxes	9,415	(29,972)
Gain on sale of assets	17,800	(808,322)
Excess tax benefit from share-based payments		22,874
Changes in assets and liabilities:
Trade receivables	780,483	(633,822)
Inventories	2,301,681	45,478
Prepaid income taxes	33,794	178,159
Other assets	1,004	(350,173)
Accounts payable	(1,396,445)	(1,119,113)
Accrued compensation and benefits	674,910	196,909
Other accrued liabilities	(181,336)	283,666
Income taxes payable	2,045	(13,555)
Other		49,103
Net cash provided by (used in) operating activities	1,694,214	(3,475,382)
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(38,082)	(806,970)
Proceeds from the sale of fixed assets		969,114
Proceeds from the sale of investments	3,435,154	1,257,324
Net cash provided by investing activities	3,397,072	1,419,468
CASH FLOWS FROM FINANCING ACTIVITIES:
Borrowings on line of credit		1,500,000
Cash dividends paid	(368,388)	(1,418,741)
Mortgage principal payments		(103,603)
Proceeds from issuance of common stock, net of shares withheld	21,999	29,529
Excess tax expense benefit from share-based payments		(22,874)
Payment of deferred consideration related to acquisition		(300,000)
Net cash used in financing activities	(346,389)	(315,689)
EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH	(16,910)	18,182
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	4,727,987	(2,353,421)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	10,443,274	9,812,737
CASH AND CASH EQUIVALENTS AT END OF PERIOD	15,171,261	7,459,316
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Income taxes paid	24,739	198,418
Interest paid	9,448	8,058
Dividends declared not paid	$ 398,467	1,495,544
Capital expenditures in accounts payable		81,700
Acquisition costs in accrued consideration		$ 142,234

Summary Of Significant Accounti

Summary Of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2017
Summary Of Significant Accounting Policies [Abstract]
Summary Of Significant Accounting Policies	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  Description of Business  Communications Systems, Inc. (herein collectively called “CSI” or the “Company”) is a Minnesota corporation organized in 1969 that operates primarily as a holding company conducting its business through four business units having operations in the United States, Costa Rica, and the United Kingdom. CSI is principally engaged through its Suttle business unit in the manufacture and sale of connectivity infrastructure products for broadband and voice communications and through its Transition Networks business unit in the manufacture of core media conversion products, Ethernet switches, and other connectivity and data transmission products. Through its JDL Technologies business unit the Company provides technology solutions including virtualization, managed services, wired and wireless network design and implementation, HIPAA-compliant IT services, and converged infrastructure configuration and deployment. Through its Net2Edge business unit, the Company enables telecommunications carriers to connect legacy networks to high-speed services.   The Company classifies its businesses into four segments corresponding to the Suttle, Transition Networks, JDL Technologies and Net2Edge business units. Non-allocated general and administrative expenses are separately accounted for as “Other” in the Company’s segment reporting. Intersegment revenues are eliminated upon consolidation.  Financial Statement Presentation  The condensed consolidated balance sheets and condensed consolidated statement of changes in stockholders’ equity as of March 31, 2017 and the related condensed consolidated statements of loss and comprehensive loss, and the condensed consolidated statements of cash flows for the periods ended March 31, 2017 and 2016 have been prepared by Company management . In the opinion of management, all adjustments (which include only normal recurring adjustments, except where noted) necessary to present fairly the financial position, results of operations, and cash flows at March 31, 2017 and 2016 and for the periods then ended have been made.  Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with generally accepted accounting principles in the United States of America have been condensed or omitted. We recommend these condensed consolidated financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s December 31, 2016 Annual Report to Shareholders on Form 10-K. The results of operations for the period ended March 31, 2017 are not necessarily indicative of operating results for the entire year.  The presentation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the balance sheet date, and the reported amounts of revenues and expenses during the reporting period. The estimates and assumptions used in the accompanying condensed consolidated financial statements are based upon management’s evaluation of the relevant facts and circumstances as of the time of the financial statements. Actual results could differ from those estimates.  Except to the extent updated or described below, the significant accounting policies set forth in Note 1 to the consolidated financial statements in the Company's Annual Report on Form 10-K for the year ended December 31, 2016 , appropriately represent, in all material respects, the current status of accounting policies, and are incorporated herein by reference.  Accumulated Other Comprehensive Loss  The components of accumulated other comprehensive loss, net of tax, are as follows:       Foreign Currency Translation Unrealized (loss)/gain on securities Accumulated Other Comprehensive Loss  December 31, 2016 $ (704,000) $ 17,000 $ (687,000)   Net current period change (5,000) (2,000) (7,000)   March 31, 2017 $ (709,000) $ 15,000 $ (694,000)  The Company recognized $4,238,000 in foreign currency translation losses within the income statement during the first quarter of 2016 due to the substantial liquidation of our Austin Taylor facility in the U.K. Refer to Note 1 1 for further information regarding the pension liability adjustment recognized in income in the first quarter of 2016.

Cash Equivalents And Investment

Cash Equivalents And Investments	3 Months Ended
	Mar. 31, 2017
Cash Equivalents And Investments [Abstract]
Cash Equivalents And Investments	NOTE 2 – CASH EQUIVALENTS AND INVESTMENTS  The following tables show the Company’s cash equivalents and available-for-sale securities’ amortized cost, gross unrealized gains, gross unrealized losses and fair value by significant investment category recorded as cash and cash equivalents or short and long term investments as of March 31, 2017 and December 31, 2016 :     March 31, 2017  Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Cash Equivalents Short-Term Investments Long-Term Investments   Cash equivalents:  Money Market funds $ 7,303,000 $ - $ - $ 7,303,000 $ 7,303,000 $ - $ -  Subtotal 7,303,000 - - 7,303,000 7,303,000 - -   Investments:  Certificates of deposit 2,367,000 2,000 (1,000) 2,368,000 - 2,368,000 -  Subtotal 2,367,000 2,000 (1,000) 2,368,000 - 2,368,000 -    Total $ 9,670,000 $ 2,000 $ (1,000) $ 9,671,000 $ 7,303,000 $ 2,368,000 $ -         December 31, 2016  Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Cash Equivalents Short-Term Investments Long-Term Investments   Cash equivalents:  Money Market funds $ 3,851,000 $ - $ - $ 3,851,000 $ 3,851,000 $ - $ -  Subtotal 3,851,000 - - 3,851,000 3,851,000 - -   Investments:  Certificates of deposit 4,291,000 4,000 (1,000) 4,294,000 - 4,294,000 -  Corporate Notes/Bonds 1,511,000 - - 1,511,000 - 1,511,000 -  Subtotal 5,802,000 4,000 (1,000) 5,805,000 - 5,805,000 -    Total $ 9,653,000 $ 4,000 $ (1,000) $ 9,656,000 $ 3,851,000 $ 5,805,000 $ -  The Company tests for other-than-temporary losses on a quarterly basis and has considered the unrealized losses shown above to be temporary in nature. The Company intends to hold these investments until it can recover the full principal amount and has the ability to do so based on its other sources of liquidity. The Company expects these recoveries to occur prior to the contractual maturities. All unrealized losses as of March 31, 2017 were in a continuous unrealized loss position for less than twelve months and are not deemed to be other than temporarily impaired as of March 31, 2017 .  The following table summarizes the estimated fair value of our investments, designated as available-for-sale and classified by the contractual maturity date of the securities as of March 31, 2017 :     Amortized Cost Estimated Market Value   Due within one year $ 2,367,000 $ 2,368,000  The Company did not recognize any gross realized gains, and gross realized losses were immaterial, during the three-month periods ending March 31, 2017 and 2016 , respectively. If the Company had realized gains or losses, they would be included within investment and other income in the accompanying condensed consolidated statement of loss and comprehensive loss .

Stock-Based Compensation

Stock-Based Compensation	3 Months Ended
	Mar. 31, 2017
Stock-Based Compensation [Abstract]
Stock-Based Compensation	NOTE 3 - STOCK-BASED COMPENSATION  Employee Stock Purchase Plan  Under the Company’s Employee Stock Purchase Plan (“ESPP”), employees are able to acquire shares of common stock at 85 % of the price at the end of each current quarterly plan term. The most recent term ended March 31, 2017 . The ESPP is considered compensatory under current Internal Revenue Service rules. At March 31, 2017 , after giving effect to the shares issued as of that date, 70,709 shares remain available for purchase under the ESPP.  2011 Executive Incentive Compensation Plan  On March 28, 2011 the Board adopted and on May 19, 2011 the Company’s shareholders approved the Company’s 2011 Executive Incentive Compensation Plan (“2011 Incentive Plan”). The 2011 Incentive Plan authorizes incentive awards to officers, key employees and non-employee directors in the form of options (incentive and non-qualified), stock appreciation rights, restricted stock, restricted stock units, performance stock units (“deferred stock”), performance cash units, and other awards in stock, cash, or a combination of stock and cash. The 2011 Incentive Plan, as amended, allows the issuance of up to 2,000,000 shares of common stock.  During 2017 , stock options covering 208,186 shares have been awarded to key executive employees and directors. These options expire seven years from the date of award and generally vest 25 % each year beginning one year after the date of award. The Company also granted deferred stock awards of 90,954 shares to key employees during the first quarter of 2017 under the Company’s long-term incentive plan for performance over the 2017 to 2019 period. The actual number of shares of deferred stock, if any, that are ultimately earned by the respective employees will be determined based on achievement against performance goals at the end of the three - year period ending December 31, 2019 and any shares earned will be issued in the first quarter of 2020 to those key employees still with the Company at that time.  At March 31, 2017 , 146,047 shares have been issued under the 2011 Incentive Plan, 1,270,851 shares are subject to currently outstanding options, deferred stock awards, and unvested restricted stock units, and 583,102 shares are eligible for grant under future awards.   Stock Option Plan for Directors  Shares of common stock are reserved for issuance to non-employee directors under options granted by the Company prior to 2011 under its Stock Option Plan for Non-Employee Directors (the “Director Plan”) . Under the Director Plan nonqualified stock options to acquire shares of common stock were automatically granted to each non-employee director concurrent with annual meetings of shareholders in 2010 and earlier years, with t he exercise price of options granted being the fair market value of the common stock on the date of the respective shareholder meetings. Options granted under the Director Plan expire 10 years from date of grant. No options have been granted under the Director Plan since 2011 when the Company amended the Director Plan to prohibit future option grants. As of March 31, 2017 , there were 63,000 shares subject to outstanding options under the Director Plan.  1992 Stock Plan  Under the Company’s 1992 Stock Plan (“the Stock Plan”), shares of common stock may be issued pursuant to stock options, restricted stock or deferred stock grants to officers and key employees. Exercise prices of stock options under the Stock Plan cannot be less than fair market value of the stock on the date of grant. Rules and conditions governing awards of stock options, restricted stock and deferred stock are determined by the Compensation Committee of the Board of Directors, subject to limitations in the Stock Plan . The Company amended the Stock Plan in 2011 to prohibit future equity awards. At March 31, 2017 , after reserving for stock options and deferred stock awards granted in prior years and adjusting for forfeitures and issuances during the year, there were 10,230 shares reserved for issuance under the Stock Plan.  Changes in Stock Options Outstanding  The following table summarizes changes in the number of outstanding stock options under the 2011 Incentive Plan, the Director Plan and Stock Plan over the period December 31, 2016 to March 31, 2017 :     Weighted average Weighted average  exercise price remaining  Options per share contractual term  Outstanding – December 31, 2016 922,930 $ 10.10 4.90  Awarded 208,186 4.44  Exercised - -  Forfeited (19,782) 12.00  Outstanding – March 31, 2017 1,111,334 9.00 5.09   Exercisable at March 31, 2017 553,394 $ 11.25 4.05  Expected to vest March 31, 2017 1,111,334 9.00 5.09  The aggregate intrinsic value of all options (the amount by which the market price of the stock on the last day of the period exceeded the market price of the stock on the date of grant) outstanding at March 31, 2017 was $ 0 . The intrinsic value of all options exercised during the three months ended March 31, 2017 was $ 0 . Net cash proceeds from the exercise of all stock options were $ 0 in each of the three - month periods ended March 31, 2017 and 2016 .  Changes in Deferred Stock Outstanding  The following table summarizes the changes in the number of deferred stock shares under the Stock Plan and 2011 Incentive Plan over the period December 31, 2016 to March 31, 2017 :     Weighted Average  Grant Date  Shares Fair Value  Outstanding – December 31, 2016 149,260 $ 9.55  Granted 100,239 4.42  Vested (8,464) 12.50  Forfeited (35,422) 10.76  Outstanding – March 31, 2017 205,613 6.72  Changes in Restricted Stock Units Outstanding  The following table summarizes the changes in the number of restricted stock units under the 2011 Incentive Plan over the period December 31, 2016 to March 31, 2017 :     Weighted Average  Grant Date  Shares Fair Value  Outstanding – December 31, 2016 27,134 $ 8.65  Granted - -  Issued - -  Forfeited - -  Outstanding – March 31, 2017 27,134 8.65  Compensation Expense  Share-based compensation expense recognized for the three-month period ended March 31, 2017 was $ 93,000 before income taxes and $ 60,000 after income taxes. Share-based compensation expense recognized for the three-month period ended March 31 , 2016 was $ 280,000 before income taxes and $ 182,000 after income taxes. Unrecognized compensation expense for the Company’s plans was $ 691,000 at March 31, 2017 and is expected to be recognized over a weighted-average period of 2.5 years. Excess tax benefits from the exercise of stock options and issuance of stock included in financing cash flows for the three-month periods ended March 31, 2017 and 2016 were $ 0 and $ (23,000) , respectively. Share-based compensation expense is recorded as a part of selling, general and administrative expenses.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2017
Inventories [Abstract]
Inventories	NOTE 4 - INVENTORIES  Inventories summarized below are priced at the lower of first-in, first-out cost or market:     March 31 December 31  2017 2016  Finished goods $ 10,663,000 $ 12,083,000  Raw and processed materials 9,247,000 10,122,000  $ 19,910,000 $ 22,205,000

Goodwill And Intangible Assets

Goodwill And Intangible Assets	3 Months Ended
	Mar. 31, 2017
Goodwill And Intangible Assets [Abstract]
Goodwill And Intangible Assets	NOTE 5 –GOODWILL AND INTANGIBLE ASSETS  The changes in the carrying amount of goodwill for the three months ended March 31, 2017 by segment are as follows:     JDL Technologies   January 1, 2017 $ 1,463,000   Goodwill acquired -   March 31, 2017 $ 1,463,000   Gross goodwill 1,463,000  Accumulated impairment loss -  Balance at March 31, 2017 $ 1,463,000   The Company’s identifiable intangible assets with finite lives are being amortized over their estimated useful lives and were as follows:     March 31, 2017  Gross Carrying Amount Accumulated Amortization Foreign Currency Translation Net   Trademarks 93,000 (53,000) (20,000) 20,000  Customer relationships 491,000 (212,000) (117,000) 162,000  Technology 229,000 (175,000) (54,000) -  813,000 (440,000) (191,000) 182,000      December 31, 2016  Gross Carrying Amount Accumulated Amortization Foreign Currency Translation Net   Trademarks 91,000 (50,000) (20,000) 21,000  Customer relationships 491,000 (200,000) (122,000) 169,000  Technology 229,000 (172,000) (57,000) -  811,000 (422,000) (199,000) 190,000  Amortization expense on these identifiable intangible assets was $ 12,000 and $ 24,000 in 2017 and 2016 , respectively. The amortization expense is included in selling, general and administrative expenses. At March 31, 2017 , the estimated future amortization expense for definite-lived intangible assets for the remainder of 2017 and all of the following four fiscal years is as follows:      Year Ending December 31:  2017 $ 36,000  2018 44,000  2019 39,000  2020 39,000  2021 23,000 

Warranty

Warranty	3 Months Ended
	Mar. 31, 2017
Warranty [Abstract]
Warranty	NOTE 6 – WARRANTY  We provide reserves for the estimated cost of product warranties at the time revenue is recognized. We estimate the costs of our warranty obligations based on our warranty policy or applicable contractual warranty, historical experience of known product failure rates, and use of materials and service delivery costs incurred in correcting product failures. Management reviews the estimated warranty liability on a quarterly basis to determine its adequacy. The actual warranty expense could differ from the estimates made by the Company based on product performance. The warranty liability is included in other accrued liabilities on the condensed consolidated balance sheet.  The following table presents the changes in the Company’s warranty liability for the three -month periods ended March 31, 2017 and 2016 , respectively, the majority of which relates to a five -year obligation to provide for potential future liabilities for network equipment sales.     2017 2016  Beginning balance $ 600,000 $ 554,000  Amounts charged to expense (5,000) 19,000  Actual warranty costs paid (14,000) (34,000)  Ending balance $ 581,000 $ 539,000

Contingencies

Contingencies	3 Months Ended
	Mar. 31, 2017
Contingencies [Abstract]
Contingencies	NOTE 7 – CONTINGENCIES  In the ordinary course of business, the Company is exposed to legal actions and claims and incurs costs to defend against these actions and claims. Company management is not aware of any outstanding or pending legal actions or claims that could materially affect the Company’s financial position or results of operations.

Debt

Debt	3 Months Ended
	Mar. 31, 2017
Debt [Abstract]
Debt	NOTE 8 – DEBT  Long-term Debt The mortgage on the Company’s headquarters building was payable in monthly installments and carried an interest rate of 6.83% . The mortgage matured on March 1, 2016 and the Company paid $104,000 in the first quarter of 2016 to fully settle the liability.  Line of Credit The Company has a $15,000,000 line of credit from Wells Fargo Bank. The Company had no outstanding borrowings against the line of credit at March 31, 2017 and December 31, 2016 . Due to the revolving nature of loans under our credit facility, additional borrowings and periodic repayments and re-borrowings may be made until the maturity date. The total amount available for borrowings under our credit facility at March 31, 2017 was $ 10,943,000 , based on the borrowing base calculation. Interest on borrowings on the credit line is at LIBOR plus 2.0% ( 3.0% at March 31, 2017 ). The credit agreement expires August 12, 2021 and is secured by assets of the Company. Our credit agreement contains financial covenants including a minimum liquidity balance of $10,000,000 . Liquidity is calculated as the sum of unrestricted cash, marketable securities and the availability on the line of credit. The Company was in compliance with its financial covenants at March 31, 2017 .

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2017
Income Taxes [Abstract]
Income Taxes	NOTE 9 – INCOME TAXES In the preparation of the Company’s consolidated financial statements, management calculates income taxes based upon the estimated effective rate applicable to operating results for the full fiscal year. This includes estimating the current tax liability as well as assessing differences resulting from different treatment of items for tax and book accounting purposes. These differences result in deferred tax assets and liabilities, which are recorded on the balance sheet. Management analyzes these assets and liabilities regularly and assesses the likelihood that deferred tax assets will be recovered from future taxable income. At March 31, 2017 there was $ 220,000 of net uncertain tax benefit positions that would reduce the effective income tax rate if recognized. The Company records interest and penalties related to income taxes as income tax expense in the Condensed Consolidated Statements of Income.  The Company is subject to U.S. federal income tax as well as income tax of multiple state and foreign jurisdictions. The tax years 2013-2016 remain open to examination by the Internal Revenue Service and the years 201 2 -201 6 remain open to examination by various state tax departments. The tax years from 2013-2016 remain open in Costa Rica. In April 2016, we received notification from the Internal Revenue Service that it would be performing an examination of our 2012 and 2013 federal consolidated income tax returns. As of March 31, 2017 , the examination was still in progress. We do not expect that any settlement or payment that may result from the examination will have a material effect on our results of operations. The Company’s effective income tax rate was (4.8%) for the first three months of 2017. The effective tax rate differs from the federal tax rate of 35 % due to state income taxes, foreign tax rate differences, foreign losses not deductible for U.S. income tax purposes, provisions for interest charges for uncertain income tax positions, stock compensation shortfalls and changes in valuation allowances related to deferred tax assets . The foreign operating losses may ultimately be deductible in the countries in which they occurred; however the Company has not recorded a deferred tax asset for these losses due to uncertainty regarding the eventual realization of the benefit. The effect of the foreign operations was an overall rate decrease of approximately ( 31.0% ) for the three months ended March 31, 2017 . There were no additional uncertain tax positions identified in the first quarter of 2017. The Company's effective income tax rate for the three months ended March 31, 2016 was ( 15.7% ) , and differed from the federal tax rate due to state income taxes, foreign tax rate differences, foreign losses not deductible for U.S. income tax purposes, provisions for interest charges for uncertain income tax positions, and changes in valuation allowances related to deferred tax assets .

Segment Information

Segment Information	3 Months Ended
	Mar. 31, 2017
Segment Information [Abstract]
Segment Information	NOTE 10 – SEGMENT INFORMATION  The Company classifies its businesses into four segments as follows:  · Suttle manufactures and markets connectivity infrastructure products for broadband and voice communications; · Transition Networks manufactures media converters, NIDs, NICs, Ethernet switches and other connectivity products that offer the ability to affordably integrate the benefits of fiber optics into any data network; · JDL Technologies provides technology solutions that address prevalent IT challenges, including virtualization and cloud solutions, managed services, wired and wireless network design and implementation, and converged infrastructure configuration and deployment ; and · Net2Edge develops, manufactures and sells products that enable telecommunications carriers to connect legacy networks to high-speed services .  Management has chosen to organize the enterprise and disclose reportable segments based on our products and services. Intersegment revenues are eliminated upon consolidation.  Information concerning the Company’s continuing operations in the various segments for the three - month periods ended March 31, 2017 and 2016 is as follows:      Transition JDL Intersegment  Suttle Networks Technologies Net2Edge Other Eliminations Total  Three Months Ended March 31, 2017  Sales $ 8,772,000 $ 9,004,000 $ 2,864,000 $ 357,000 $ - $ (197,000) $ 20,800,000  Cost of sales 7,714,000 5,119,000 1,903,000 100,000 - (1,000) 14,835,000  Gross profit 1,058,000 3,885,000 961,000 257,000 - (196,000) 5,965,000  Selling, general and  administrative expenses 2,210,000 3,739,000 576,000 708,000 (196,000) 7,037,000  Restructuring expense 388,000 - - - - - 388,000  Operating (loss) income $ (1,540,000) $ 146,000 $ 385,000 $ (451,000) $ - $ - $ (1,460,000)   Depreciation and amortization $ 591,000 $ 187,000 $ 77,000 $ 18,000 $ - $ - $ 873,000   Capital expenditures $ 23,000 $ - $ 2,000 $ 9,000 $ 4,000 $ - $ 38,000   Assets $ 32,824,000 $ 15,426,000 $ 5,427,000 $ 1,468,000 $ 15,392,000 $ (27,000) $ 70,510,000       Transition JDL Intersegment  Suttle Networks Technologies Net2Edge Other Eliminations Total  Three Months Ended March 31, 2016  Sales $ 11,789,000 $ 8,330,000 $ 4,312,000 $ 569,000 $ - $ (334,000) $ 24,666,000  Cost of sales 9,744,000 5,147,000 2,858,000 241,000 - (93,000) 17,897,000  Gross profit 2,045,000 3,183,000 1,454,000 328,000 - (241,000) 6,769,000  Selling, general and  administrative expenses 3,487,000 4,638,000 1,006,000 731,000 - (225,000) 9,637,000  Pension liability adjustment gains - - - - (4,148,000) - (4,148,000)  Operating (loss) income $ (1,442,000) $ (1,455,000) $ 448,000 $ (403,000) $ 4,148,000 $ (16,000) $ 1,280,000   Depreciation and amortization $ 576,000 $ 221,000 $ 61,000 $ 33,000 $ - $ - $ 891,000   Capital expenditures $ 479,000 $ 85,000 $ 75,000 $ - $ 184,000 $ (16,000) $ 807,000   Assets $ 38,941,000 $ 19,617,000 $ 5,649,000 $ 2,295,000 $ 18,234,000 $ (22,000) $ 84,714,000 

Pensions

Pensions	3 Months Ended
	Mar. 31, 2017
Pensions [Abstract]
Pensions	NOTE 11 – PENSIONS  The Company’s U.K. based subsidiary Austin Taylor maintained a defined benefit pension plan for its employees through March 31, 2016. The Company does not provide any other post-retirement benefits to its employees. Components of net periodic benefit of the pension plans for the three months ended March 31, 2017 and 2016 were:     Three Months Ended March 31  2017 2016  Service cost $ - $ -  Interest cost - 26,000  Expected return on assets - (24,000)  Settlement benefit - (43,000)  Net periodic pension benefit $ - $ (41,000)        The Company settled all its obligations under this pension plan in the first quarter of 2016. The Company had contributed $650,000 toward the settlement of the pension into annuities in 2015, which resulted in the recognition of $1,222,000 of pension settlement costs in the income statement in the fourth quarter of 2015. The Company contributed an additional $68,000 toward the settlement in the first quarter of 2016, which resulted in a benefit of $43,000 recorded within operating expenses. As a result of the final settlement of all of its pension obligations, in the first quarter of 2016, the Company recorded $4,148,000 in pension liability adjustment gains previously recorded in accumulated other comprehensive income within operating expenses in the consolidated statement of income.

Net Loss Per Share

Net Loss Per Share	3 Months Ended
	Mar. 31, 2017
Net Loss Per Share [Abstract]
Net Loss Per Share	NOTE 1 2 – NET LOSS PER SHARE  Basic net income per common share is based on the weighted average number of common shares outstanding during each year. Diluted net income per common share takes into effect the dilutive effect of potential common shares outstanding. The Company’s only potential common shares outstanding are stock options and shares associated with the long-term incentive compensation plans, which resulted in no dilutive effect for the three month periods ended March 31, 2017 and 2016 . The Company calculates the dilutive effect of outstanding options using the treasury stock method. Due to the net losses in the first three month s of 201 7 and 2016 , there was no dilutive impact from stock options or unvested shares. Options totaling 903,148 and 753,591 were excluded from the calculation of diluted earnings per share for the three month s ended March 31, 2017 and 2016 because the exercise price was greater than the average market price of common stock during the period and deferred stock awards totaling 190,812 and 167,390 shares would not have been included for the three month s ended March 31, 2017 and 2016 because of unmet performance conditions.

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2017
Fair Value Measurements [Abstract]
Fair Value Measurements	NOTE 1 3 – FAIR VALUE MEASUREMENTS The accounting guidance establishes a valuation hierarchy for disclosure of the inputs to valuation used to measure fair value. This hierarchy prioritizes the inputs into three broad levels as follows: Level 1 – Observable inputs that reflect unadjusted quoted prices for identical assets or liabilities in active markets that the Company has the ability to access at the measurement date. Level 2 – Observable inputs such as quoted prices for similar instruments and quoted prices in markets that are not active, and inputs that are directly observable or can be corroborated by observable market data. The types of assets and liabilities included in Level 2 are typically either comparable to actively traded securities or contracts, such as treasury securities with pricing interpolated from recent trades of similar securities, or priced with models using highly observable inputs, such as commodity options priced using observable forward prices and volatilities. Level 3 – Significant inputs to pricing that have little or no observability as of the reporting date. The types of assets and liabilities included in Level 3 are those with inputs requiring significant management judgment or estimation, such as the complex and subjective models and forecasts used to determine the fair value of financial instruments. Financial assets and liabilities measured at fair value as of March 31, 2017 and December 31, 2016 , are summarized below:     March 31, 2017   Level 1 Level 2 Level 3 Total Fair Value   Cash equivalents:  Money Market funds $ 7,303,000 $ - $ - $ 7,303,000  Subtotal 7,303,000 - - 7,303,000   Short-term investments:  Certificates of deposit - 2,368,000 - 2,368,000  Subtotal - 2,368,000 - 2,368,000   Total $ 7,303,000 $ 2,368,000 $ - $ 9,671,000      December 31, 2016   Level 1 Level 2 Level 3 Total Fair Value   Cash equivalents:  Money Market funds $ 3,851,000 $ - $ - $ 3,851,000  Subtotal 3,851,000 - - 3,851,000   Short-term investments:  Certificates of deposit - 4,294,000 - 4,294,000  Corporate Notes/Bonds - 1,511,000 - 1,511,000  Subtotal - 5,805,000 - 5,805,000   Total $ 3,851,000 $ 5,805,000 $ - $ 9,656,000  We record transfers between levels of the fair value hierarchy, if necessary, at the end of the reporting period. There were no transfers between levels during the three months ended March 31, 2017 .

Restructuring

Restructuring	3 Months Ended
	Mar. 31, 2017
Restructuring [Abstract]
Restructuring	NOTE 1 4 – RESTRUCTURING  During the three-months ended March 31, 2017 , the Company recorded $ 388,000 in restructuring expense. This consisted of severance and related benefits costs due to the restructuring within the Suttle business segment, including ongoing costs related to the closure of the Costa Rica facility. We expect to transfer substantially all of the production by the end of the second quarter of 2017 with total 2017 restructuring costs expected to be $ 1, 900,000 . Any remaining assets will be transferred to the Company’s facilities in Minnesota for use in operations. The Company paid $ 95,000 in restructuring charges during the first quarter of 201 7 and had $ 293,000 in restructuring accruals recorded in accrued compensation and benefits at March 31, 201 7 that are expected to be paid during 201 7 . 

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	NOTE 1 5 – SUBSEQUENT EVENTS  The Company has evaluated subsequent events through the date of this filing. We do not believe there are any material subsequent events that would require further disclosure.

Summary Of Significant Accoun22

Summary Of Significant Accounting Policies (Policy)	3 Months Ended
	Mar. 31, 2017
Summary Of Significant Accounting Policies [Abstract]
Description Of Business	Description of Business  Communications Systems, Inc. (herein collectively called “CSI” or the “Company”) is a Minnesota corporation organized in 1969 that operates primarily as a holding company conducting its business through four business units having operations in the United States, Costa Rica, and the United Kingdom. CSI is principally engaged through its Suttle business unit in the manufacture and sale of connectivity infrastructure products for broadband and voice communications and through its Transition Networks business unit in the manufacture of core media conversion products, Ethernet switches, and other connectivity and data transmission products. Through its JDL Technologies business unit the Company provides technology solutions including virtualization, managed services, wired and wireless network design and implementation, HIPAA-compliant IT services, and converged infrastructure configuration and deployment. Through its Net2Edge business unit, the Company enables telecommunications carriers to connect legacy networks to high-speed services.   The Company classifies its businesses into four segments corresponding to the Suttle, Transition Networks, JDL Technologies and Net2Edge business units. Non-allocated general and administrative expenses are separately accounted for as “Other” in the Company’s segment reporting. Intersegment revenues are eliminated upon consolidation.
Financial Statement Presentation	Financial Statement Presentation  The condensed consolidated balance sheets and condensed consolidated statement of changes in stockholders’ equity as of March 31, 2017 and the related condensed consolidated statements of loss and comprehensive loss, and the condensed consolidated statements of cash flows for the periods ended March 31, 2017 and 2016 have been prepared by Company management . In the opinion of management, all adjustments (which include only normal recurring adjustments, except where noted) necessary to present fairly the financial position, results of operations, and cash flows at March 31, 2017 and 2016 and for the periods then ended have been made.  Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with generally accepted accounting principles in the United States of America have been condensed or omitted. We recommend these condensed consolidated financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s December 31, 2016 Annual Report to Shareholders on Form 10-K. The results of operations for the period ended March 31, 2017 are not necessarily indicative of operating results for the entire year.  The presentation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the balance sheet date, and the reported amounts of revenues and expenses during the reporting period. The estimates and assumptions used in the accompanying condensed consolidated financial statements are based upon management’s evaluation of the relevant facts and circumstances as of the time of the financial statements. Actual results could differ from those estimates.  Except to the extent updated or described below, the significant accounting policies set forth in Note 1 to the consolidated financial statements in the Company's Annual Report on Form 10-K for the year ended December 31, 2016 , appropriately represent, in all material respects, the current status of accounting policies, and are incorporated herein by reference.
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss  The components of accumulated other comprehensive loss, net of tax, are as follows:       Foreign Currency Translation Unrealized (loss)/gain on securities Accumulated Other Comprehensive Loss  December 31, 2016 $ (704,000) $ 17,000 $ (687,000)   Net current period change (5,000) (2,000) (7,000)   March 31, 2017 $ (709,000) $ 15,000 $ (694,000)  The Company recognized $4,238,000 in foreign currency translation losses within the income statement during the first quarter of 2016 due to the substantial liquidation of our Austin Taylor facility in the U.K. Refer to Note 1 1 for further information regarding the pension liability adjustment recognized in income in the first quarter of 2016.

Summary Of Significant Accoun23

Summary Of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2017
Summary Of Significant Accounting Policies [Abstract]
Components Of Accumulated Other Comprehensive Loss	    Foreign Currency Translation Unrealized (loss)/gain on securities Accumulated Other Comprehensive Loss  December 31, 2016 $ (704,000) $ 17,000 $ (687,000)   Net current period change (5,000) (2,000) (7,000)   March 31, 2017 $ (709,000) $ 15,000 $ (694,000) 

Cash Equivalents And Investme24

Cash Equivalents And Investments (Tables)	3 Months Ended
	Mar. 31, 2017
Cash Equivalents And Investments [Abstract]
Schedule Of Cash And Available-For-Sale Securities	   March 31, 2017  Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Cash Equivalents Short-Term Investments Long-Term Investments   Cash equivalents:  Money Market funds $ 7,303,000 $ - $ - $ 7,303,000 $ 7,303,000 $ - $ -  Subtotal 7,303,000 - - 7,303,000 7,303,000 - -   Investments:  Certificates of deposit 2,367,000 2,000 (1,000) 2,368,000 - 2,368,000 -  Subtotal 2,367,000 2,000 (1,000) 2,368,000 - 2,368,000 -    Total $ 9,670,000 $ 2,000 $ (1,000) $ 9,671,000 $ 7,303,000 $ 2,368,000 $ -         December 31, 2016  Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Cash Equivalents Short-Term Investments Long-Term Investments   Cash equivalents:  Money Market funds $ 3,851,000 $ - $ - $ 3,851,000 $ 3,851,000 $ - $ -  Subtotal 3,851,000 - - 3,851,000 3,851,000 - -   Investments:  Certificates of deposit 4,291,000 4,000 (1,000) 4,294,000 - 4,294,000 -  Corporate Notes/Bonds 1,511,000 - - 1,511,000 - 1,511,000 -  Subtotal 5,802,000 4,000 (1,000) 5,805,000 - 5,805,000 -    Total $ 9,653,000 $ 4,000 $ (1,000) $ 9,656,000 $ 3,851,000 $ 5,805,000 $ - 
Schedule Of Estimated Fair Value Of Available-For-Sale Securities	   Amortized Cost Estimated Market Value   Due within one year $ 2,367,000 $ 2,368,000 

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2017
Stock-Based Compensation [Abstract]
Schedule Of Changes In Number Of Outstanding Stock Options Under Director Plan, Stock Plan And 2011 Incentive Plan	   Weighted average Weighted average  exercise price remaining  Options per share contractual term  Outstanding – December 31, 2016 922,930 $ 10.10 4.90  Awarded 208,186 4.44  Exercised - -  Forfeited (19,782) 12.00  Outstanding – March 31, 2017 1,111,334 9.00 5.09   Exercisable at March 31, 2017 553,394 $ 11.25 4.05  Expected to vest March 31, 2017 1,111,334 9.00 5.09 
Schedule Of Changes In The Number Of Deferred Stock Shares Under The Stock Plan And Incentive Plan	   Weighted Average  Grant Date  Shares Fair Value  Outstanding – December 31, 2016 149,260 $ 9.55  Granted 100,239 4.42  Vested (8,464) 12.50  Forfeited (35,422) 10.76  Outstanding – March 31, 2017 205,613 6.72 
Schedule Of Changes In Restricted Stock Units Outstanding	   Weighted Average  Grant Date  Shares Fair Value  Outstanding – December 31, 2016 27,134 $ 8.65  Granted - -  Issued - -  Forfeited - -  Outstanding – March 31, 2017 27,134 8.65 

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2017
Inventories [Abstract]
Schedule Of Inventories	   March 31 December 31  2017 2016  Finished goods $ 10,663,000 $ 12,083,000  Raw and processed materials 9,247,000 10,122,000  $ 19,910,000 $ 22,205,000 

Goodwill And Intangible Assets

Goodwill And Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2017
Goodwill And Intangible Assets [Abstract]
Schedule Of Changes In Carrying Amount Of Goodwill	   JDL Technologies   January 1, 2017 $ 1,463,000   Goodwill acquired -   March 31, 2017 $ 1,463,000   Gross goodwill 1,463,000  Accumulated impairment loss -  Balance at March 31, 2017 $ 1,463,000 
Schedule Of Finite-Lived Intangible Assets	   March 31, 2017  Gross Carrying Amount Accumulated Amortization Foreign Currency Translation Net   Trademarks 93,000 (53,000) (20,000) 20,000  Customer relationships 491,000 (212,000) (117,000) 162,000  Technology 229,000 (175,000) (54,000) -  813,000 (440,000) (191,000) 182,000      December 31, 2016  Gross Carrying Amount Accumulated Amortization Foreign Currency Translation Net   Trademarks 91,000 (50,000) (20,000) 21,000  Customer relationships 491,000 (200,000) (122,000) 169,000  Technology 229,000 (172,000) (57,000) -  811,000 (422,000) (199,000) 190,000 
Schedule Of Estimated Future Amortization Expense	   Year Ending December 31:  2017 $ 36,000  2018 44,000  2019 39,000  2020 39,000  2021 23,000 

Warranty (Tables)

Warranty (Tables)	3 Months Ended
	Mar. 31, 2017
Warranty [Abstract]
Schedule Of Warranty	   2017 2016  Beginning balance $ 600,000 $ 554,000  Amounts charged to expense (5,000) 19,000  Actual warranty costs paid (14,000) (34,000)  Ending balance $ 581,000 $ 539,000 

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
	Mar. 31, 2017
Segment Information [Abstract]
Schedule Of Segment Information	     Transition JDL Intersegment  Suttle Networks Technologies Net2Edge Other Eliminations Total  Three Months Ended March 31, 2017  Sales $ 8,772,000 $ 9,004,000 $ 2,864,000 $ 357,000 $ - $ (197,000) $ 20,800,000  Cost of sales 7,714,000 5,119,000 1,903,000 100,000 - (1,000) 14,835,000  Gross profit 1,058,000 3,885,000 961,000 257,000 - (196,000) 5,965,000  Selling, general and  administrative expenses 2,210,000 3,739,000 576,000 708,000 (196,000) 7,037,000  Restructuring expense 388,000 - - - - - 388,000  Operating (loss) income $ (1,540,000) $ 146,000 $ 385,000 $ (451,000) $ - $ - $ (1,460,000)   Depreciation and amortization $ 591,000 $ 187,000 $ 77,000 $ 18,000 $ - $ - $ 873,000   Capital expenditures $ 23,000 $ - $ 2,000 $ 9,000 $ 4,000 $ - $ 38,000   Assets $ 32,824,000 $ 15,426,000 $ 5,427,000 $ 1,468,000 $ 15,392,000 $ (27,000) $ 70,510,000       Transition JDL Intersegment  Suttle Networks Technologies Net2Edge Other Eliminations Total  Three Months Ended March 31, 2016  Sales $ 11,789,000 $ 8,330,000 $ 4,312,000 $ 569,000 $ - $ (334,000) $ 24,666,000  Cost of sales 9,744,000 5,147,000 2,858,000 241,000 - (93,000) 17,897,000  Gross profit 2,045,000 3,183,000 1,454,000 328,000 - (241,000) 6,769,000  Selling, general and  administrative expenses 3,487,000 4,638,000 1,006,000 731,000 - (225,000) 9,637,000  Pension liability adjustment gains - - - - (4,148,000) - (4,148,000)  Operating (loss) income $ (1,442,000) $ (1,455,000) $ 448,000 $ (403,000) $ 4,148,000 $ (16,000) $ 1,280,000   Depreciation and amortization $ 576,000 $ 221,000 $ 61,000 $ 33,000 $ - $ - $ 891,000   Capital expenditures $ 479,000 $ 85,000 $ 75,000 $ - $ 184,000 $ (16,000) $ 807,000   Assets $ 38,941,000 $ 19,617,000 $ 5,649,000 $ 2,295,000 $ 18,234,000 $ (22,000) $ 84,714,000 

Pensions (Tables)

Pensions (Tables)	3 Months Ended
	Mar. 31, 2017
Pensions [Abstract]
Summary Of Components Of Net Periodic (Benefit) Cost	   Three Months Ended March 31  2017 2016  Service cost $ - $ -  Interest cost - 26,000  Expected return on assets - (24,000)  Settlement benefit - (43,000)  Net periodic pension benefit $ - $ (41,000) 

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2017
Fair Value Measurements [Abstract]
Schedule Of Financial Assets And Liabilities Measured At Fair Value	   March 31, 2017   Level 1 Level 2 Level 3 Total Fair Value   Cash equivalents:  Money Market funds $ 7,303,000 $ - $ - $ 7,303,000  Subtotal 7,303,000 - - 7,303,000   Short-term investments:  Certificates of deposit - 2,368,000 - 2,368,000  Subtotal - 2,368,000 - 2,368,000   Total $ 7,303,000 $ 2,368,000 $ - $ 9,671,000      December 31, 2016   Level 1 Level 2 Level 3 Total Fair Value   Cash equivalents:  Money Market funds $ 3,851,000 $ - $ - $ 3,851,000  Subtotal 3,851,000 - - 3,851,000   Short-term investments:  Certificates of deposit - 4,294,000 - 4,294,000  Corporate Notes/Bonds - 1,511,000 - 1,511,000  Subtotal - 5,805,000 - 5,805,000   Total $ 3,851,000 $ 5,805,000 $ - $ 9,656,000 

Summary Of Significant Accoun32

Summary Of Significant Accounting Policies (Narrative) (Details)	3 Months Ended
	Mar. 31, 2017segment	Mar. 31, 2016USD ($)
Summary Of Significant Accounting Policies [Abstract]
Number of segments | segment	4
Foreign currency translation loss | $		$ 4,238,497

Summary Of Significant Accoun33

Summary Of Significant Accounting Policies (Components Of Accumulated Other Comprehensive Loss) (Details)	3 Months Ended
	Mar. 31, 2017USD ($)
Accumulated Other Comprehensive Income (Loss) [Line Items]
BALANCE	$ 61,632,692
BALANCE	60,089,870
Foreign Currency Translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
BALANCE	(704,000)
Net current period change	(5,000)
BALANCE	(709,000)
Unrealized (Loss)/Gain On Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
BALANCE	17,000
Net current period change	(2,000)
BALANCE	15,000
Accumulated Other Comprehensive Income Loss [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
BALANCE	(686,661)
Net current period change	(7,000)
BALANCE	$ (693,433)

Cash Equivalents And Investme34

Cash Equivalents And Investments (Narrative) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Cash Equivalents And Investments [Abstract]
Gross realized gains (losses)	$ 0	$ 0

Cash Equivalents And Investme35

Cash Equivalents And Investments (Schedule Of Cash And Available-For-Sale Securities) (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 9,670,000	$ 9,653,000
Gross Unrealized Gains	2,000	4,000
Gross Unrealized Losses	(1,000)	(1,000)
Fair Value	9,671,000	9,656,000
Cash Equivalents	7,303,000	3,851,000
Short-Term Investments	2,368,339	5,805,276
Cash Equivalents [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	7,303,000	3,851,000
Fair Value	7,303,000	3,851,000
Cash Equivalents	7,303,000	3,851,000
Cash Equivalents [Member] | Money Market Funds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	7,303,000	3,851,000
Fair Value	7,303,000	3,851,000
Cash Equivalents	7,303,000	3,851,000
Investments [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	2,367,000	5,802,000
Gross Unrealized Gains	2,000	4,000
Gross Unrealized Losses	(1,000)	(1,000)
Fair Value	2,368,000	5,805,000
Short-Term Investments	2,368,000	5,805,000
Investments [Member] | Certificates Of Deposit [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	2,367,000	4,291,000
Gross Unrealized Gains	2,000	4,000
Gross Unrealized Losses	(1,000)	(1,000)
Fair Value	2,368,000	4,294,000
Short-Term Investments	$ 2,368,000	4,294,000
Investments [Member] | Corporate Notes/Bonds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost		1,511,000
Fair Value		1,511,000
Short-Term Investments		$ 1,511,000

Cash Equivalents And Investme36

Cash Equivalents And Investments (Schedule Of Estimated Fair Value Of Available-For-Sale Securities) (Details) - Investments [Member]	Mar. 31, 2017USD ($)
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost, Due within one year	$ 2,367,000
Fair Value, Due within one year	$ 2,368,000

Stock-Based Compensation (Narra

Stock-Based Compensation (Narrative) (Details) - USD ($)	1 Months Ended	3 Months Ended		4 Months Ended	60 Months Ended
	Aug. 31, 2011	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2011	Dec. 31, 2016	May 19, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options outstanding		1,111,334			922,930
Aggregate intrinsic value of options outstanding		$ 0
Intrinsic value of all options exercised		0
Net cash proceeds from exercise of stock options		0	$ 0
Share based compensation expense before income taxes		93,018	279,642
Share based compensation expense after income taxes		60,000	182,000
Unrecognized compensation expense for awards		$ 691,000
Recognition period for unrecognized compensation expense		2 years 6 months
Excess tax benefits from the exercise of stock options and issuance of stock		$ 0	$ (23,000)
2011 Executive Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards authorized						2,000,000
Shares issued under Plan		146,047
Number of options outstanding		1,270,851
Awards eligible for grant		583,102
2011 Executive Incentive Compensation Plan [Member] | Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage		25.00%
Stock Option Plan For Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted	0	0		0	0
Award expiration period		10 years
Number of options outstanding		63,000
1992 Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available		10,230
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of price of common stock at which employees are able to acquire		85.00%
Shares available		70,709
Key Employees [Member] | 2011 Executive Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred stock awards granted		90,954
Key Executive Employees [Member] | 2011 Executive Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted		208,186
Award expiration period		7 years

Stock-Based Compensation (Sched

Stock-Based Compensation (Schedule Of Changes In Number Of Outstanding Stock Options Under Director Plan, Stock Plan And 2011 Incentive Plan) (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Stock-Based Compensation [Abstract]
Options, Outstanding	922,930
Options, Awarded	208,186
Options, Exercised
Options, Forfeited	(19,782)
Options, Outstanding	1,111,334	922,930
Options, Exercisable	553,394
Options, Expected to vest	1,111,334
Weighted average exercise price per share, Outstanding	$ 10.10
Weighted average exercise price per share, Awarded	4.44
Weighted average exercise price per share, Exercised
Weighted average exercise price per share, Forfeited	12
Weighted average exercise price per share, Outstanding	9	$ 10.10
Weighted average exercise price per share, Exercisable	11.25
Weighted average exercise price per share, Expected to vest	$ 9
Options, Outstanding - Weighted average remaining contractual term (in years)	5 years 1 month 2 days	4 years 10 months 24 days
Options, Exercisable - Weighted average remaining contractual term (in years)	4 years 18 days
Options, Expected to vest - Weighted average remaining contractual term (in years)	5 years 1 month 2 days

Stock-Based Compensation (Sch39

Stock-Based Compensation (Schedule Of Changes In The Number Of Deferred Stock Shares Under The Stock Plan And Incentive Plan) (Details) - Deferred Stock [Member]	3 Months Ended
	Mar. 31, 2017$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding | shares	149,260
Shares, Granted | shares	100,239
Shares, Vested | shares	(8,464)
Shares, Forfeited | shares	(35,422)
Shares, Outstanding | shares	205,613
Weighted Average Grant Date Fair Value, Outstanding | $ / shares	$ 9.55
Weighted Average Grant Date Fair Value, Granted | $ / shares	4.42
Weighted Average Grant Date Fair Value, Vested | $ / shares	12.50
Weighted Average Grant Date Fair Value, Forfeited | $ / shares	10.76
Weighted Average Grant Date Fair Value, Outstanding | $ / shares	$ 6.72

Stock-Based Compensation (Sch40

Stock-Based Compensation (Schedule Of Changes In Restricted Stock Units Outstanding) (Details) - Restricted Stock Units (RSUs) [Member]	3 Months Ended
	Mar. 31, 2017$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding | shares	27,134
Shares, Granted | shares
Shares, Vested | shares
Shares, Forfeited | shares
Shares, Outstanding | shares	27,134
Weighted Average Grant Date Fair Value, Outstanding | $ / shares	$ 8.65
Weighted Average Grant Date Fair Value, Granted | $ / shares
Weighted Average Grant Date Fair Value, Vested | $ / shares
Weighted Average Grant Date Fair Value, Forfeited | $ / shares
Weighted Average Grant Date Fair Value, Outstanding | $ / shares	$ 8.65

Inventories (Schedule Of Invent

Inventories (Schedule Of Inventories) (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Inventories [Abstract]
Finished goods	$ 10,663,000	$ 12,083,000
Raw and processed materials	9,247,000	10,122,000
Total	$ 19,910,543	$ 22,204,902

Goodwill And Intangible Asset42

Goodwill And Intangible Assets (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Goodwill And Intangible Assets [Abstract]
Amortization expense	$ 12	$ 24

Goodwill And Intangible Asset43

Goodwill And Intangible Assets (Schedule Of Changes In Carrying Amount Of Goodwill) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2017
Goodwill [Line Items]
January 1, 2017	$ 1,462,503
March 31, 2017	1,462,503
Balance at March 31, 2017	1,462,503	$ 1,462,503
JDL Technologies [Member]
Goodwill [Line Items]
January 1, 2017	1,463,000
Goodwill acquired
March 31, 2017	1,463,000
Gross goodwill		1,463,000
Accumulated impairment loss
Balance at March 31, 2017	$ 1,463,000	$ 1,463,000

Goodwill And Intangible Asset44

Goodwill And Intangible Assets (Schedule Of Finite-Lived Intangible Assets) (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 813,000	$ 811,000
Accumulated Amortization	(440,000)	(422,000)
Foreign Currency Translation	(191,000)	(199,000)
Net	182,000	190,000
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	93,000	91,000
Accumulated Amortization	(53,000)	(50,000)
Foreign Currency Translation	(20,000)	(20,000)
Net	20,000	21,000
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	491,000	491,000
Accumulated Amortization	(212,000)	(200,000)
Foreign Currency Translation	(117,000)	(122,000)
Net	162,000	169,000
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	229,000	229,000
Accumulated Amortization	(175,000)	(172,000)
Foreign Currency Translation	$ (54,000)	$ (57,000)

Goodwill And Intangible Asset45

Goodwill And Intangible Assets (Schedule Of Estimated Future Amortization Expense) (Details)	Mar. 31, 2017USD ($)
Goodwill And Intangible Assets [Abstract]
2,017	$ 36,000
2,018	44,000
2,019	39,000
2,020	39,000
2,021	$ 23,000

Warranty (Details)

Warranty (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Warranty [Abstract]
Product Warranty Period	5 years
Beginning balance	$ 600	$ 554
Amounts charged to expense	(5)	19
Actual warranty costs paid	(14)	(34)
Ending balance	$ 581	$ 539

Debt (Narrative) (Details)

Debt (Narrative) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Debt Instrument [Line Items]
Mortgage principal payments		$ 103,603
Mortgage [Member]
Debt Instrument [Line Items]
Interest rate	6.83%
Maturity date	Mar. 1, 2016
Mortgage principal payments		$ 104,000
Line of Credit [Member]
Debt Instrument [Line Items]
Line of credit, maximum borrowing capacity	$ 15,000,000
Line of credit, amount outstanding	0		$ 0
Line of credit, remaining borrowing capacity	$ 10,943,000
Line of credit facility, interest rate at period end	3.00%
Line of credit, expiration date	Aug. 12, 2021
Minimum liquidity	$ 10,000,000
Line of Credit [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Line of credit, basis spread on variable rate	2.00%

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Income Taxes [Abstract]
Uncertain tax benefit positions that would reduce the effective income tax rate if recognized	$ 220
Effective tax rate	(4.80%)	(15.70%)
Federal tax rate	35.00%
Decrease in income tax rate due to the effect of foreign operations	31.00%

Segment Information (Narrative)

Segment Information (Narrative) (Details)	3 Months Ended
	Mar. 31, 2017segment
Segment Information [Abstract]
Number of segments	4

Segment Information (Schedule O

Segment Information (Schedule Of Segment Information) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Segment Reporting Information [Line Items]
Sales	$ 20,800,079	$ 24,666,444
Cost of sales	14,835,014	17,897,426
Gross profit	5,965,065	6,769,018
Selling, general and administrative expenses	7,037,255	9,637,061
Pension liability adjustment gains		(4,147,836)
Restructuring expense	387,638
Operating (loss) income	(1,459,828)	1,279,793
Depreciation and amortization	873,357	890,411
Capital expenditures	38,000	807,000
Assets	70,509,866	84,714,000	$ 73,177,016
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	(197,000)	(334,000)
Cost of sales	(1,000)	(93,000)
Gross profit	(196,000)	(241,000)
Selling, general and administrative expenses	(196,000)	(225,000)
Operating (loss) income		(16,000)
Depreciation and amortization
Capital expenditures		(16,000)
Assets	(27,000)	(22,000)
Suttle [Member]
Segment Reporting Information [Line Items]
Sales	8,772,000	11,789,000
Cost of sales	7,714,000	9,744,000
Gross profit	1,058,000	2,045,000
Selling, general and administrative expenses	2,210,000	3,487,000
Restructuring expense	388,000
Operating (loss) income	(1,540,000)	(1,442,000)
Depreciation and amortization	591,000	576,000
Capital expenditures	23,000	479,000
Assets	32,824,000	38,941,000
Transition Networks [Member]
Segment Reporting Information [Line Items]
Sales	9,004,000	8,330,000
Cost of sales	5,119,000	5,147,000
Gross profit	3,885,000	3,183,000
Selling, general and administrative expenses	3,739,000	4,638,000
Pension liability adjustment gains
Operating (loss) income	146,000	(1,455,000)
Depreciation and amortization	187,000	221,000
Capital expenditures		85,000
Assets	15,426,000	19,617,000
JDL Technologies [Member]
Segment Reporting Information [Line Items]
Sales	2,864,000	4,312,000
Cost of sales	1,903,000	2,858,000
Gross profit	961,000	1,454,000
Selling, general and administrative expenses	576,000	1,006,000
Restructuring expense
Operating (loss) income	385,000	448,000
Depreciation and amortization	77,000	61,000
Capital expenditures	2,000	75,000
Assets	5,427,000	5,649,000
Net2Edge [Member]
Segment Reporting Information [Line Items]
Sales	357,000	569,000
Cost of sales	100,000	241,000
Gross profit	257,000	328,000
Selling, general and administrative expenses	708,000	731,000
Operating (loss) income	(451,000)	(403,000)
Depreciation and amortization	18,000	33,000
Capital expenditures	9,000
Assets	1,468,000	2,295,000
Other [Member]
Segment Reporting Information [Line Items]
Sales
Cost of sales
Gross profit
Selling, general and administrative expenses
Pension liability adjustment gains		(4,148,000)
Restructuring expense
Operating (loss) income		4,148,000
Depreciation and amortization
Capital expenditures	4,000	184,000
Assets	$ 15,392,000	$ 18,234,000

Pensions (Narrative) (Details)

Pensions (Narrative) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Pensions [Abstract]
Contributions to the plan	$ 68,000	$ 650,000
Pension settlement costs	43,000	$ 1,222,000
Pension liability adjustment gains	$ (4,147,836)

Pensions (Summary Of Components

Pensions (Summary Of Components Of Net Periodic (Benefit) Cost) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Pensions [Abstract]
Interest cost	$ 26,000
Expected return on assets	(24,000)
Settlement benefit	(43,000)	$ (1,222,000)
Net periodic pension benefit	$ (41,000)

Net Loss Per Share (Narrative)

Net Loss Per Share (Narrative) (Details) - shares	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive effect of outstanding stock options and shares associated with long-term incentive compensation plans	0	0
Stock Compensation Plan [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive effect of outstanding stock options and shares associated with long-term incentive compensation plans	0	0
Shares not included in the computation of diluted earnings per share	903,148	753,591
Deferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares not included in the computation of diluted earnings per share	190,812	167,390

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details)	3 Months Ended
	Mar. 31, 2017USD ($)
Fair Value Measurements [Abstract]
Transfers between levels	$ 0

Fair Value Measurements (Schedu

Fair Value Measurements (Schedule Of Financial Assets And Liabilities Measured At Fair Value) (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 7,303,000	$ 3,851,000
Assets (Liabilities) Net, fair value	9,671,000	9,656,000
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	7,303,000	3,851,000
Assets (Liabilities) Net, fair value	7,303,000	3,851,000
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets (Liabilities) Net, fair value	2,368,000	5,805,000
Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	7,303,000	3,851,000
Money Market Funds [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	7,303,000	3,851,000
Short-Term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	2,368,000	5,805,000
Short-Term Investments [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	2,368,000	5,805,000
Short-Term Investments [Member] | Certificates Of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	2,368,000	4,294,000
Short-Term Investments [Member] | Certificates Of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	$ 2,368,000	4,294,000
Short-Term Investments [Member] | Corporate Notes/Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments		1,511,000
Short-Term Investments [Member] | Corporate Notes/Bonds [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments		$ 1,511,000

Restructuring (Narrative) (Deta

Restructuring (Narrative) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2017
Restructuring expense	$ 387,638
Restructuring payments	95,000
Restructuring accruals	$ 293,000
Scenario, Forecast [Member]
Restructuring expense		$ 1,900,000