SUNation Energy (SUNE) 10-Q 12 Nov 20 2020 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2020	Nov. 01, 2020
Document and Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Current Fiscal Year End Date	--12-31
Document Period End Date	Sep. 30, 2020
Document Fiscal Year Focus	2020
Document Transition Report	false
Entity File Number	001-31588
Entity Registrant Name	COMMUNICATIONS SYSTEMS INC
Entity Incorporation, State or Country Code	MN
Entity Tax Identification Number	41-0957999
Entity Address, Address Line One	10900 Red Circle Drive
Entity Address, City or Town	Minnetonka
Entity Address, State or Province	MN
Entity Address, Postal Zip Code	55343
City Area Code	952
Local Phone Number	996-1674
Title of 12(b) Security	Common Stock, par value , $.05 per share
Trading Symbol	JCS
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		9,320,475
Amendment Flag	false
Document Fiscal Period Focus	Q3
Entity Central Index Key	0000022701

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2020	Dec. 31, 2019
CURRENT ASSETS:
Cash and cash equivalents	$ 9,123,704	$ 13,928,504
Restricted cash	251,642	679,006
Investments	5,264,774	9,449,650
Trade accounts receivable, less allowance for doubtful accounts of $161,000 and $154,000, respectively	10,360,155	10,242,405
Inventories	9,831,656	8,531,112
Prepaid income taxes	88,580	72,994
Other current assets	1,335,649	1,160,865
Current assets held for sale		5,337,274
TOTAL CURRENT ASSETS	36,256,160	49,401,810
PROPERTY, PLANT AND EQUIPMENT, net	7,302,577	8,238,089
OTHER ASSETS:
Investments	7,566,900	250,000
Goodwill	1,370,918
Deferred income taxes		9,534
Operating lease right of use asset	463,563	367,909
Intangible assets	2,123,667
Other assets, net	187,524
Non-current assets held for sale	445,687	883,370
TOTAL OTHER ASSETS	12,158,259	1,510,813
TOTAL ASSETS	55,716,996	59,150,712
CURRENT LIABILITIES:
Accounts payable	3,112,381	3,720,445
Accrued compensation and benefits	2,622,292	3,517,331
Operating lease liability	204,255	115,935
Other accrued liabilities	1,606,339	2,602,752
Dividends payable	16,637	200,363
Deferred revenue	219,695
Current liabilities held for sale		1,193,218
TOTAL CURRENT LIABILITIES	7,781,599	11,350,044
LONG TERM LIABILITIES:
Long-term compensation plans	66,137	164,348
Operating lease liability	252,543	244,038
Deferred revenue	374,686
TOTAL LONG-TERM LIABILITIES	693,366	408,386
COMMITMENTS AND CONTINGENCIES (Footnote 8)
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; 9,313,164 and 9,252,749 shares issued and outstanding, respectively	465,658	462,637
Additional paid-in capital	43,401,673	42,977,914
Retained earnings	4,138,023	4,649,395
Accumulated other comprehensive loss	(763,323)	(697,664)
TOTAL STOCKHOLDERS' EQUITY	47,242,031	47,392,282
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 55,716,996	$ 59,150,712

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Condensed Consolidated Balance Sheets [Abstract]
Trade accounts receivable, allowance for doubtful accounts	$ 161	$ 154
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	9,313,164	9,252,749
Common stock, shares outstanding	9,313,164	9,252,749

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Loss) and Comprehensive Income (Loss) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Condensed Consolidated Statements of Income (Loss) and Comprehensive Income (Loss) [Abstract]
Sales	$ 12,109,529	$ 13,622,120	$ 30,900,223	$ 35,542,758
Cost of sales	6,927,701	7,337,203	18,501,200	20,391,087
Gross profit	5,181,828	6,284,917	12,399,023	15,151,671
Operating expenses:
Selling, general and administrative expenses	4,804,492	5,513,119	14,477,050	16,330,583
Acquisition costs	71,301		485,886
Total operating expenses	4,875,793	5,513,119	14,962,936	16,330,583
Operating income (loss) from continuing operations	306,035	771,798	(2,563,913)	(1,178,912)
Other income (expenses):
Investment and other income	263,660	108,349	663,898	229,981
Gain (loss) on sale of assets		(10,217)	308,403	(20,152)
Interest and other expense	(7,060)	(9,696)	(26,151)	(28,734)
Other income, net	256,600	88,436	946,150	181,095
Operating income (loss) from continuing operations before income taxes	562,635	860,234	(1,617,763)	(997,817)
Income tax expense (benefit)	8,952	(26,788)	4,049	(42,629)
Net income (loss) from continuing operations	553,683	887,022	(1,621,812)	(955,188)
Net income from discontinued operations, net of tax	(291,318)	850,837	1,453,289	5,706,338
Net income (loss)	262,365	1,737,859	(168,523)	4,751,150
Other comprehensive income (loss), net of tax:
Unrealized gain on available-for-sale securities	(15,897)	(925)	(5,800)	(522)
Foreign currency translation adjustment	81,146	(63,037)	(59,859)	(82,085)
Total other comprehensive income (loss)	65,249	(63,962)	(65,659)	(82,607)
Comprehensive income (loss)	$ 327,614	$ 1,673,897	$ (234,182)	$ 4,668,543
Basic net income (loss) per share:
Continuing operations	$ 0.06	$ 0.10	$ (0.17)	$ (0.11)
Discontinued operations	(0.03)	0.09	0.15	0.62
Basic net (loss) income per share	0.03	0.19	(0.02)	0.51
Diluted net income (loss) per share:
Continuing operations	0.06	0.10	(0.17)	(0.10)
Discontinued operations	(0.03)	0.09	0.15	0.61
Diluted net (loss) income per share	$ 0.03	$ 0.19	$ (0.02)	$ 0.51
Weighted Average Basic Shares Outstanding	9,355,425	9,317,129	9,323,902	9,270,125
Weighted Average Dilutive Shares Outstanding	9,444,986	9,368,171	9,323,902	9,278,803
Dividends declared per share		$ 0.02	$ 0.04	$ 0.06

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss [Member]	Total
BALANCE at Dec. 31, 2018	$ 457,922	$ 42,680,499	$ (734,001)	$ (751,293)	$ 41,653,127
BALANCE, Shares at Dec. 31, 2018	9,158,438
Net (loss) income			4,751,150		4,751,150
Issuance of common stock under Employee Stock Purchase Plan	$ 1,484	71,818			73,302
Issuance of common stock under Employee Stock Purchase Plan, Shares	29,686
Issuance of common stock to Employee Stock Ownership Plan	$ 6,641	262,995			269,636
Issuance of common stock to Employee Stock Ownership Plan, Shares	132,826
Issuance of common stock under Executive Stock Plan	$ 1,354	80,100			81,454
Issuance of common stock under Executive Stock Plan, Shares	27,075
Share based compensation		276,236			276,236
Other share retirements	$ (1,960)	(182,623)	(11,659)		(196,242)
Other share retirements, Shares	(39,205)
Shareholder dividends			(569,645)		(569,645)
Other comprehensive (loss) income				(82,607)	(82,607)
BALANCE at Sep. 30, 2019	$ 465,441	43,189,025	3,435,845	(833,900)	46,256,411
BALANCE, Shares at Sep. 30, 2019	9,308,820
BALANCE at Jun. 30, 2019	$ 465,829	43,176,179	1,901,373	(769,938)	44,773,443
BALANCE, Shares at Jun. 30, 2019	9,316,576
Net (loss) income			1,737,859		1,737,859
Issuance of common stock under Employee Stock Purchase Plan	$ 410	24,298			24,708
Issuance of common stock under Employee Stock Purchase Plan, Shares	8,209
Issuance of common stock under Executive Stock Plan	$ 1,125	80,100			81,225
Issuance of common stock under Executive Stock Plan, Shares	22,500
Share based compensation		87,649			87,649
Other share retirements	$ (1,923)	(179,201)	(13,153)		(194,277)
Other share retirements, Shares	(38,465)
Shareholder dividends			(190,234)		(190,234)
Other comprehensive (loss) income				(63,962)	(63,962)
BALANCE at Sep. 30, 2019	$ 465,441	43,189,025	3,435,845	(833,900)	46,256,411
BALANCE, Shares at Sep. 30, 2019	9,308,820
BALANCE at Dec. 31, 2019	$ 462,637	42,977,914	4,649,395	(697,664)	47,392,282
BALANCE, Shares at Dec. 31, 2019	9,252,749
Net (loss) income			(168,523)		(168,523)
Issuance of common stock under Employee Stock Purchase Plan	$ 648	66,246			66,894
Issuance of common stock under Employee Stock Purchase Plan, Shares	12,968
Issuance of common stock to Employee Stock Ownership Plan	$ 3,303	404,281			407,584
Issuance of common stock to Employee Stock Ownership Plan, Shares	66,059
Issuance of common stock under Executive Stock Plan	$ 3,218	20,720			23,938
Issuance of common stock under Executive Stock Plan, Shares	64,352
Share based compensation		319,777			319,777
Other share retirements	$ (4,148)	(387,265)	37,192		(354,221)
Other share retirements, Shares	(82,964)
Shareholder dividends			(380,041)		(380,041)
Other comprehensive (loss) income				(65,659)	(65,659)
BALANCE at Sep. 30, 2020	$ 465,658	43,401,673	4,138,023	(763,323)	47,242,031
BALANCE, Shares at Sep. 30, 2020	9,313,164
BALANCE at Jun. 30, 2020	$ 467,573	43,495,046	3,830,132	(828,572)	46,964,179
BALANCE, Shares at Jun. 30, 2020	9,351,486
Net (loss) income			262,365		262,365
Issuance of common stock under Employee Stock Purchase Plan	$ 245	24,593			24,838
Issuance of common stock under Employee Stock Purchase Plan, Shares	4,899
Issuance of common stock under Executive Stock Plan	$ 789	15,540			16,329
Issuance of common stock under Executive Stock Plan, Shares	15,768
Share based compensation		143,150			143,150
Other share retirements	$ (2,949)	(276,656)	44,309		(235,296)
Other share retirements, Shares	(58,989)
Shareholder dividends			1,217		1,217
Other comprehensive (loss) income				65,249	65,249
BALANCE at Sep. 30, 2020	$ 465,658	$ 43,401,673	$ 4,138,023	$ (763,323)	$ 47,242,031
BALANCE, Shares at Sep. 30, 2020	9,313,164

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes In Stockholders' Equity (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Condensed Consolidated Statements of Changes in Stockholders' Equity [Abstract]
Shareholder dividends per share	$ 0	$ 0.02	$ 0.04	$ 0.06

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ (168,523)	$ 4,751,150
Net income from discontinued operations, net of tax	1,453,289	5,706,338
Net loss from continuing operations	(1,621,812)	(955,188)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities:
Depreciation and amortization	740,531	806,169
Share based compensation	319,777	276,236
Deferred taxes	9,534
(Gain) loss on sale of assets	(303,899)	20,152
Changes in assets and liabilities:
Trade accounts receivable	54,701	(402,333)
Inventories	(1,230,228)	2,258,386
Prepaid income taxes	(15,587)	65,772
Other assets, net	(21,031)	(43,385)
Accounts payable	(655,111)	(421,309)
Accrued compensation and benefits	(663,272)	404,422
Other accrued liabilities	(666,979)	158,112
Income taxes payable		(28,267)
Net cash (used in) provided by operating activities - continuing operations	(4,053,376)	2,138,767
Net cash (used in) provided by operating activities - discontinued operations	(1,526,458)	3,669,947
Net cash (used in) provided by operating activities	(5,579,834)	5,808,714
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(182,842)	(326,291)
Acquisition of business, net of cash acquired	(3,975,894)
Purchases of investments	(18,415,534)	(8,593,711)
Proceeds from the sale of property, plant and equipment	420,000
Proceeds from the sale of investments	15,277,710	3,090,437
Net cash used in investing activities - continuing operations	(6,876,560)	(5,829,565)
Net cash provided by investing activities - discontinued operations	8,059,110	4,903,856
Net cash provided by (used in) investing activities	1,182,550	(925,709)
CASH FLOWS FROM FINANCING ACTIVITIES:
Cash dividends paid	(563,766)	(556,966)
Proceeds from issuance of common stock, net of shares withheld	90,832	(41,486)
Purchase of common stock	(354,221)
Net cash used in financing activities	(827,155)	(598,452)
EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH	(7,725)	(41,789)
NET (DECREASE) INCREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	(5,232,164)	4,242,764
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH AT BEGINNING OF PERIOD	14,607,510	11,056,426
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH AT END OF PERIOD	9,375,346	15,299,190
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Income taxes paid (refunded)	10,102	(73,151)
Interest paid	25,387	28,508
Dividends declared not paid	16,637	197,220
Capital expenditures in accounts payable
Operating right of use assets obtained in exchange for lease obligations	$ 208,650	$ 449,995

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2020
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 referred to as “CSI,” “our,” “we” or the “Company”) is a Minnesota corporation organized in 1969 that operates directly and through its subsidiaries located in the United States (U.S.) and the United Kingdom (U.K.). CSI is principally engaged in operations through its subsidiaries Transition Networks, Inc. (“Transition Networks” or “Transition”), U.K.-based Net2Edge Limited (“Net2Edge”), JDL Technologies, Incorporated (“JDL Technologies” or “JDL”), and Ecessa Corporation (“Ecessa”). During the second quarter of 2020, following the May 2020 acquisition of Ecessa and the consolidation of operations within the Transition Networks and Net2Edge divisions, the Company realigned its business operations. Following this realignment, the Company now classifies its business into two segments: (1) the Electronics & Software segment (consisting of Transition Networks and Net2Edge) which (i) manufactures and sells solutions that provide actionable intelligence, power and connectivity at the edge of networks through Power over Ethernet (“PoE”) products, software and services as well as traditional products such as media converters, network adapters and other connectivity products and (ii) designs, develops, and sells edge network access products, TDM (time-division multiplexing) over IP and other circuit emulation solutions, along with specialized cloud-based software solutions, primarily within the telecommunications market; and (2) the Services and Support segment (consisting of JDL and Ecessa), which (i) provides technology solutions including virtualization, managed services, wired and wireless network design and implementation, and hybrid cloud infrastructure and deployment and (ii) designs, develops, and sells SD-WAN (software-designed wide-area network) solutions.   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 September 30, 2020 and the related condensed consolidated statements of income (loss) and comprehensive income (loss), and the condensed consolidated statements of cash flows for the periods ended September 30, 2020 and 2019 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 September 30, 2020 and 2019 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, 2019 Annual Report to Shareholders on Form 10-K (“2019 Form 10-K”). The results of operations for the period ended September 30, 2020 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 2019 Form 10-K, 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 gain (loss) on securities Accumulated Other Comprehensive Loss  December 31, 2019 $ (709,000) $ 11,000 $ (698,000)   Net current period change (60,000) (5,000) (65,000)   September 30, 2020 $ (769,000) $ 6,000 $ (763,000) 

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2020
Revenue Recognition [Abstract]
Revenue Recognition	NOTE 2 – REVENUE RECOGNITION  Electronics & Software  The Company has determined that the revenue recognition for its Electronics & Software segment occurs upon delivery of the Company’s connectivity infrastructure and data transmission products. To determine when revenue should be recognized, it is important to determine when the transfer of control has occurred. The Company has determined that control transfers for these products upon shipment or delivery to the customer, in accordance with the agreed upon shipping terms. As such, the timing of revenue recognition occurs at a specific point in time.  Services & Support  The Company has determined that the following performance obligations identified in its Services & Support segment are transferred over time: managed services and professional services (time and materials (“T&M”) and fixed price) as well as services under maintenance and service contracts. The managed services performance obligation is a bundled solution consisting of a series of distinct services that are substantially the same and that have the same pattern of transfer to the customer and are therefore recognized evenly over the term of the contract. T&M professional services arrangements are recognized over time with an input method based on hours expended towards satisfying the performance obligation. Fixed price professional service arrangements under a relatively longer-term service are also recognized over time with an input method based on hours expended. Maintenance and service contracts are recognized evenly over the life of the contract.  The Company has also identified the following performance obligations within its Services & Support segment that are recognized at a point in time which include resale of third-party hardware and software, installation, arranging for another party to transfer services to the customer, and certain professional services. The resale of third-party hardware and software is recognized at a point in time, when the goods are shipped or delivered to the customer’s location, in accordance with the shipping terms. Installation services are recognized at a point in time when the services are completed. The service the Company provides to arrange for another party to transfer services to the customer is satisfied at a point in time after the Company has transferred control when the service is first available to the customer by the third-party vendor. The Company reports revenue from these third-party services on a net basis in its financial statements. Depending on the nature of the service, certain professional services transfer control at a point in time. The Company evaluates these circumstances on a case by case basis to determine if revenue should be recognized over time or at a point in time.  Disaggregation of revenue  Revenues are recognized when control of the promised goods or services is transferred to our customers, in an amount that best reflects the consideration we expect to receive in exchange for those goods or services. In accordance with ASC 606-10-50-5, the following tables present how we disaggregate our revenues, which is different for each segment. During the second quarter of 2020, following the May 2020 acquisition of Ecessa and the consolidation of operations within the Transition Networks and Net2Edge divisions, the Company realigned its business operations. Following this realignment, the Company now classifies its businesses into two segments, Electronics & Software and Services & Support. To conform to the presentation, the Company has reclassified the 2019 information within its financial statements in this Form 10-Q.  For the Electronics & Software segment, we analyze revenue by region and product group, which is as follows for the three and nine months ended September 30, 2020 and 2019 :      Electronics & Software Sales by Region  Three Months Ended September 30 Nine Months Ended September 30  2020 2019 2020 2019  North America $ 7,672,000 $ 11,479,000 $ 22,019,000 $ 26,448,000  International 1,083,000 1,556,000 3,560,000 5,814,000  $ 8,755,000 $ 13,035,000 $ 25,579,000 $ 32,262,000        Electronics & Software Sales by Product Group  Three Months Ended September 30 Nine Months Ended September 30  2020 2019 2020 2019  Intelligent edge solutions $ 2,990,000 $ 5,791,000 $ 9,368,000 $ 10,846,000  Traditional products 5,765,000 7,244,000 16,211,000 21,416,000  $ 8,755,000 $ 13,035,000 $ 25,579,000 $ 32,262,000   For the Services & Support segment, we analyze revenue by customer group and type, which is as follows for the three and nine months ended September 30, 2020 and 2019 :     Services & Support Revenue by Customer Group  Three Months Ended September 30 Nine Months Ended September 30  2020 2019 2020 2019  Education $ 2,312,000 $ 63,000 $ 3,031,000 $ 1,831,000  Healthcare 244,000 175,000 674,000 551,000  Financial and other commercial clients 799,000 353,000 1,616,000 902,000  CSI IT operations 175,000 192,000 561,000 658,000  $ 3,530,000 $ 783,000 $ 5,882,000 $ 3,942,000       Services & Support Revenue by Type  Three Months Ended September 30 Nine Months Ended September 30  2020 2019 2020 2019  Project & product revenue $ 2,611,000 $ 130,000 $ 3,498,000 $ 2,124,000  Services & support revenue 919,000 653,000 2,384,000 1,818,000  $ 3,530,000 $ 783,000 $ 5,882,000 $ 3,942,000  

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2020
Discontinued Operations [Abstract]
Discontinued Operations	NOTE 3 – DISCONTINUED OPERATIONS  On March 11, 2020, the Company sold the remainder of its Suttle business lines, including the SoHo, MediaMAX, and SpeedStar brands and inventory as well as working capital, certain capital equipment, intellectual property, and customer relationships to Oldcastle Infrastructure, Inc. (“Oldcastle”) for $8,000,000 , with a working capital adjustment 90 days after close. Oldcastle will operate the majority of the acquired Suttle business through its wholly-owned subsidiary, Primex Technologies, Inc. The Company received proceeds of $ 8,243,000 and recorded a gain on the sale of $ 2,057,000 in the first nine months of 2020.  Concurrent with the closing of the transaction, the Company and Oldcastle entered into a Transition Services Agreement (“TSA”) under which Suttle agreed to continue to manufacture products for Oldcastle for up to six months, to ensure seamless supply and quality assurance to the existing customer base. As of September 30, 2020, the services under the TSA were complete and the plant closed and was readied for sale. Concurrently with the closing of the transaction and the TSA, the Company and Oldcastle also entered into a lease agreement under which Oldcastle agreed to lease two buildings in Hector, Minnesota, where Suttle had conducted operations. Base rents under the lease agreement range from $6,970 to $7,180 per month. On October 29, 2020, the Company conducted an on-line auction for the remaining Suttle machinery and equipment assets in Hector and the preliminary net sales price totaled $700,000 . The associated assets and liabilities related to this sale were classified as held for sale at December 31, 2019. The presentation of discontinued operations has been retrospectively applied to all prior periods presented.  The assets and liabilities of the discontinued operations classified as held for sale are as follows:     September 30, 2020 December 31, 2019   Trade accounts receivable $ - $ 2,235,000  Inventories - 3,009,000  Other current assets - 93,000  Total current assets $ - $ 5,337,000    Property, plant, and equipment $ 446,000 $ 883,000  Total noncurrent assets $ 446,000 $ 883,000   Total assets held for sale $ 446,000 $ 6,220,000    Accounts payable $ - $ 1,111,000  Other accrued liabilities - 82,000  Total liabilities held for sale $ - $ 1,193,000   The financial results of the discontinued operations are as follows:      Three Months Ended September 30 Nine Months Ended September 30  2020 2019 2020 2019   Sales $ - $ 4,601,000 $ 3,024,000 $ 14,804,000  Cost of sales 99,000 3,148,000 2,149,000 10,083,000  Selling, general and administrative expenses 22,000 596,000 522,000 1,997,000  Restructuring expenses 194,000 - 958,000 -  Gain on sale of assets (19,000) (4,000) (2,058,000) (2,989,000)  Other expense - - - -  Operating (loss) income before income taxes (296,000) 861,000 1,453,000 5,713,000  Income tax expense (benefit) (5,000) 10,000 - 7,000  (Loss) income from discontinued operations $ (291,000) $ 851,000 $ 1,453,000 $ 5,706,000  During the nine months ended September 30, 2020 , the Company re corded $ 958,000 in restructuring expense. This consisted of severance and related benefits costs due to the sale of the remainder of Suttle’s business lines and the closure of the plant now that the TSA is completed. We expect total restructuring costs over 2020 and 2021 to be $ 1,100,000, including any remaining shut down costs. The Company paid $ 396,000 in restructuring charges during the first nine months of 2020 and had $ 562,000 in restructu ring accruals recorded in accrued compensation and benefits at September 30, 2020 that are expected to be paid during 2020 and 2021.

Cash Equivalents and Investment

Cash Equivalents and Investments	9 Months Ended
	Sep. 30, 2020
Cash Equivalents and Investments [Abstract]
Cash Equivalents and Investments	NOTE 4 – 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 September 30, 2020 and December 31, 2019 :     September 30, 2020  Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Cash Equivalents Short-Term Investments Long-Term Investments   Cash equivalents:  Money Market funds $ 7,189,000 $ - $ - $ 7,189,000 $ 7,189,000 $ - $ -  Subtotal 7,189,000 - - 7,189,000 7,189,000 - -   Investments:  Commercial Paper 3,898,000 2,000 - 3,900,000 - 3,900,000 -  Corporate Notes/Bonds 7,687,000 - (9,000) 7,678,000 - 1,365,000 6,313,000  Convertible Debt 355,000 - - 355,000 - - 355,000  Subtotal 11,940,000 2,000 (9,000) 11,933,000 - 5,265,000 6,668,000    Total $ 19,129,000 $ 2,000 $ (9,000) $ 19,122,000 $ 7,189,000 $ 5,265,000 $ 6,668,000         December 31, 2019  Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Cash Equivalents Short-Term Investments Long-Term Investments   Cash equivalents:  Money Market funds $ 8,761,000 $ - $ - $ 8,761,000 $ 8,761,000 $ - $ -  Subtotal 8,761,000 - - 8,761,000 8,761,000 - -   Investments:  Commercial Paper 8,695,000 - (1,000) 8,694,000 - 8,694,000 -  Corporate Notes/Bonds 756,000 - - 756,000 - 756,000 -  Convertible Debt 250,000 - - 250,000 - - 250,000  Subtotal 9,701,000 - (1,000) 9,700,000 - 9,450,000 250,000    Total $ 18,462,000 $ - $ (1,000) $ 18,461,000 $ 8,761,000 $ 9,450,000 $ 250,000  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 September 30, 2020 :    Amortized Cost Estimated Market Value   Due within one year $ 5,264,000 $ 5,265,000  Due after one year through five years 6,676,000 6,668,000  $ 11,940,000 $ 11,933,000 The Company did no t recognize any gross realized gains or losses during either of the three or nine month periods ending September 30, 2020 and 2019 , 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 income (loss) and comprehensive income (loss) . In April 2020, the Company made an $899,000 investment in the common stock of Quortus Ltd., a UK-based company that provides virtual core network software for Private LTE solutions for critical and secure communications. T his investment is important for the Company’s Electronics & Software segment because this segment has be en partnering with Quortus to integrate the Quortus Private LTE core in existing and new products for th at segment ’s federal business, network extensions, and private networks for enterprises. The Company’s investment represents less than 10% of the outstanding equity of Quortus Ltd. The Company uses the cost method to account for investments in common stock of entities such as Quortus if the Company does not have the ability to exercise significant influence over the operating and financial matters of the entity . The Company also uses the cost method to account for its i nvestments that are not in the form of common stock or in-substance common stock in entities if the Company does not have the ability to exercise significant influence over the entity’s operating and financial matters .

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2020
Stock-Based Compensation [Abstract]
Stock-Based Compensation	NOTE 5 - 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 September 30, 2020 . The ESPP is considered compensatory under current Internal Revenue Service rules. At September 30, 2020 , after giving effect to the shares issued as of that date, 76,154 shares remain available for future issuance 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 2,500,000 shares of common stock.  At September 30, 2020 , 429,432 shares have been issued under the 2011 Incentive Plan, 1,509,623 shares are subject to currently outstanding options, deferred stock awards, and unvested restricted stock units, and 560,945 shares are eligible for grant under future awards.  Changes in Stock Options Outstanding  The following table summarizes changes in the number of outstanding stock options under the 2011 Incentive Plan over the period December 31, 2019 to September 30, 2020 :     Weighted average  Weighted average remaining  exercise price contractual term  Options per share in years  Outstanding – December 31, 2019 1,130,472 $ 7.28 3.48  Awarded 159,301 5.22  Exercised (8,000) 2.64  Forfeited (46,369) 11.11  Outstanding – September 30, 2020 1,235,404 6.90 3.33   Exercisable at September 30, 2020 961,317 $ 7.58 2.65  Expected to vest September 30, 2020 1,235,404 6.90 3.33  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 September 30, 2020 was $ 193,000 . The intrinsic value of all options exercised during the nine months ended September 30, 2020 was $ 18,000 . Net cash proceeds from the exercise of all stock options were $ 0 in each of the nine-month periods ended September 30, 2020 and 2019 .  Changes in Deferred Stock Outstanding  The following table summarizes the changes in the number of deferred stock shares under the 2011 Incentive Plan over the period December 31, 2019 to September 30, 2020 :     Weighted Average  Grant Date  Shares Fair Value  Outstanding – December 31, 2019 321,227 $ 3.37  Granted 89,131 5.39  Vested (56,352) 2.64  Forfeited (79,787) 4.24  Outstanding – September 30, 2020 274,219 3.92  Compensation Expense  Share-based compensation expense recognized for the nine-months ended September 30, 2020 was $ 320,000 before income taxes and $ 253,000 after income taxes. Share-based compensation expense recognized for the nine-months ended September 30 , 2019 was $ 276,000 before income taxes and $ 218,000 after income taxes. Unrecognized compensation expense for the Company’s plans was $ 662,000 at September 30, 2020 and is expected to be recognized over a weighted-average period of 2.6 years. Share-based compensation expense is recorded as a part of selling, general and administrative expenses.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2020
Inventories [Abstract]
Inventories	NOTE 6 - INVENTORIES  Inventories summarized below are priced at the lower of first-in, first-out cost or net realizable value:     September 30 December 31  2020 2019  Finished goods $ 8,958,000 $ 6,728,000  Raw and processed materials 874,000 1,803,000  $ 9,832,000 $ 8,531,000

Acquisition

Acquisition	9 Months Ended
	Sep. 30, 2020
Acquisition [Abstract]
Acquisition	NOTE 7 – ACQUISITION  On May 14, 2020, in a reverse triangular merger, the Company completed the acquisition of 100% of Ecessa Corporation (“Ecessa”), based in Plymouth, Minnesota. The purchase price w as $ 4,642,000 , with cash acquired totaling $ 666,000 . The purchase price includes initial consideration of $ 4,666,000 and $ (24,000) in working capital adjustments.  The estimated assets and liabilities of Ecessa are recorded in the condensed consolidated balance sheet within the Services & Support segment at September 30, 2020 . The purchase price allocation was based on estimates of the fair value of assets acquired and liabilities assumed, and included total assets of $ 5,249,000 , including estimated goodwill of $ 1,371,000 and estimated intangibles of $ 2,230,000 , and total liabilities of $ 608,000 . The fair value of acquired identifiable intangible assets of $ 2,230,000 is provisional depending on the final valuations for those assets. All balances recorded are estimated amounts and the Company expects to finalize the purchase price allocation during the fourth quarter of 2020 as the valuation of identifiable assets and liabilities is completed. The pro forma impact of Ecessa was not significant to the Company’s results for the three and nine months ended September 30, 2020 . Ecessa’s revenue and operating loss since acquisition are $ 798,000 and $ (319,000) , respectively. The operating loss is primarily due to the revaluation of $1,561,000 of pre-acquisition deferred revenue to a preliminary fair value of $257,000 as of the opening balance sheet date and $106,000 of intangibles amortization, thus lowering revenue recognized and increasing post-acquisition expenses on a similar operating cost structure. The Company is still in process of integrating Ecessa into its operations and therefore has not realized all potential cost-saving synergies. The Company will include further, more detailed information on the 2020 post-acquisition Ecessa operating results in the 2020 Form 10-K.

Contingencies

Contingencies	9 Months Ended
	Sep. 30, 2020
General Commitments and Contingencies [Abstract]
Contingencies	NOTE 8 – 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	9 Months Ended
	Sep. 30, 2020
Debt [Abstract]
Debt	NOTE 9 – DEBT  Line of Credit On August 28, 2020, the Company entered into a Credit Agreement with Wells Fargo Bank, National Association, establishing a $5,000,000 line of credit facility agreement, that replaced a prior facility. On October 29, 2020, the Company entered into a First Amendment to the Credit Agreement. Under the Credit Agreement, as amended, the Company has the ability to obtain one or more letters of credit in an aggregate amount up to $2,000,000 , subject to the general terms of the credit agreement.  The Company had no outstanding borrowings against the line of credit, or the prior credit facility, at September 30, 2020 or December 31, 2019 and $ 3,976,000 of the credit line is available for use. Due to the revolving nature of loans under this credit facility, additional borrowings and periodic repayments and re-borrowings may be made until the maturity date. Interest on borrowings on the credit line is at LIBOR plus 1.25% , with a minimum LIBOR rate of 0.75% , ( 2.0% at September 30, 2020 ). The Credit Agreement expires August 28, 2021 and is secured by assets of the Company. The Credit Agreement contains financial covenants including a tangible net worth minimum. The Company was in compliance with its financial covenants at September 30, 2020 .

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2020
Income Taxes [Abstract]
Income Taxes	NOTE 10 – 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 September 30, 2020 there was $ 111,000 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 (loss) and comprehensive income (loss).  The Company is subject to U.S. federal income tax as well as income tax of multiple state and foreign jurisdictions. The tax years 2017 - 2019 remain open to examination by the Internal Revenue Service and the years 2016 - 2019 remain open to examination by various state tax departments. The tax years from 2016 - 2018 remain open in Costa Rica. The Company’s effective income tax rate was (0.3%) for the first nine months of 2020 . The effective tax rate differs from the federal tax rate of 21 % due to state income taxes, foreign tax rate differences, foreign losses not deductible for U.S. income tax purposes, the effect of uncertain income tax positions, stock compensation windfalls 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 99.3% for the nine months ended September 30, 2020 . There were no additional uncertain tax positions identified in the first nine months of 2020 . The Company's effective income tax rate for the nine months ended September 30 , 2019 was 4 .3% , 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, changes in the reserve for uncertain income tax positions, provisions for interest charges for uncertain income tax positions, stock compensation shortfalls and changes in valuation allowances related to deferred tax assets.

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2020
Segment Information [Abstract]
Segment Information	NOTE 11 – SEGMENT INFORMATION  Following the acquisition of Ecessa during the second quarter of 2020 and the merging of certain operations, the Company classifies its remaining businesses into two segments as follows:  · Electronics & Software: designs, develops and sells Intelligent Edge solutions that provide connectivity and power through PoE products and actionable intelligence to end devices in an IoT ecosystem through embedded and cloud-based management software. In addition, this segment continues to generate revenue from its traditional products consisting of, media converters, NICs, and Ethernet switches that offer the ability to affordably integrate the benefits of fiber optics into any data network; and · Services & Support: provides technology solutions that address prevalent IT challenges, including network resiliency, security products and services, network virtualization, and cloud migrations, IT managed services, wired and wireless network design and implementation, and converged infrastructure configuration, deployment and management .  Management has chosen to organize the Company and disclose reportable segments based on our products and services. Intersegment revenues are eliminated upon consolidation. “Other” includes non-allocated corporate overhead costs. As a result of our treatment of Suttle as discontinued operations, “Other” includes amounts previously allocated to Suttle that do not meet the criteria to be included in income from discontinued operations. The Company has reclassified its 2019 financial statements to conform to its new segment reporting.  Information concerning the Company’s continuing operations in these two segments for the three and nine-month periods ended September 30, 2020 and 2019 are as follows:      Electronics & Services & Intersegment  Software Support Other Eliminations Total  Three Months Ended September 30, 2020  Sales $ 8,755,000 $ 3,530,000 $ - $ (175,000) $ 12,110,000  Cost of sales 4,746,000 2,190,000 - (8,000) 6,928,000  Gross profit 4,009,000 1,340,000 - (167,000) 5,182,000  Selling, general and  administrative expenses 3,281,000 909,000 782,000 (167,000) 4,805,000  Acquisition costs - - 71,000 - 71,000  Operating income (loss) 728,000 431,000 (853,000) - 306,000  Other (expense) income (18,000) - 275,000 - 257,000  Income (loss) before income tax $ 710,000 $ 431,000 $ (578,000) $ - $ 563,000   Depreciation and amortization $ 71,000 $ 146,000 $ 94,000 $ - $ 311,000   Capital expenditures $ 14,000 $ - $ 79,000 $ - $ 93,000   Assets $ 16,600,000 $ 9,034,000 $ 30,110,000 $ (27,000) $ 55,717,000       Electronics & Services & Intersegment  Software Support Other Eliminations Total  Three Months Ended September 30, 2019  Sales $ 13,035,000 $ 783,000 $ - $ (196,000) $ 13,622,000  Cost of sales 6,753,000 603,000 - (19,000) 7,337,000  Gross profit 6,282,000 180,000 - (177,000) 6,285,000  Selling, general and  administrative expenses 4,419,000 349,000 922,000 (177,000) 5,513,000  Operating income (loss) 1,863,000 (169,000) (922,000) - 772,000  Other income 11,000 - 77,000 - 88,000  Income (loss) before income tax $ 1,874,000 $ (169,000) $ (845,000) $ - $ 860,000   Depreciation and amortization $ 86,000 $ 25,000 $ 154,000 $ - $ 265,000   Capital expenditures $ 8,000 $ 4,000 $ 71,000 $ - $ 83,000   Assets $ 21,114,000 $ 1,419,000 $ 35,201,000 $ (27,000) $ 57,707,000             Electronics & Services & Intersegment  Software Support Other Eliminations Total  Nine Months Ended September 30, 2020  Sales $ 25,579,000 $ 5,882,000 $ - $ (561,000) $ 30,900,000  Cost of sales 14,745,000 3,792,000 - (36,000) 18,501,000  Gross profit 10,834,000 2,090,000 - (525,000) 12,399,000  Selling, general and  administrative expenses 10,816,000 1,720,000 2,466,000 (525,000) 14,477,000  Acquisition costs - - 486,000 - 486,000  Operating income (loss) 18,000 370,000 (2,952,000) - (2,564,000)  Other (expense) income (1,000) - 947,000 - 946,000  Income (loss) before income tax $ 17,000 $ 370,000 $ (2,005,000) $ - $ (1,618,000)   Depreciation and amortization $ 218,000 $ 178,000 $ 345,000 $ - $ 741,000   Capital expenditures $ 82,000 $ 1,000 $ 100,000 $ - $ 183,000            Electronics & Services & Intersegment  Software Support Other Eliminations Total  Nine Months Ended September 30, 2019  Sales $ 32,262,000 $ 3,942,000 $ - $ (661,000) $ 35,543,000  Cost of sales 17,892,000 2,643,000 - (144,000) 20,391,000  Gross profit 14,370,000 1,299,000 - (517,000) 15,152,000  Selling, general and  administrative expenses 13,116,000 1,056,000 2,676,000 (517,000) 16,331,000  Operating income (loss) 1,254,000 243,000 (2,676,000) - (1,179,000)  Other income (expense) 12,000 (10,000) 179,000 - 181,000  Income (loss) before income tax $ 1,266,000 $ 233,000 $ (2,497,000) $ - $ (998,000)   Depreciation and amortization $ 274,000 $ 80,000 $ 452,000 $ - $ 806,000   Capital expenditures $ 19,000 $ 39,000 $ 268,000 $ - $ 326,000 

Net Income (Loss) Per Share

Net Income (Loss) Per Share	9 Months Ended
	Sep. 30, 2020
Net Income (Loss) Per Share [Abstract]
Net Income (Loss) Per Share	NOTE 12 – NET INCOME (LOSS) PER SHARE  Basic net income (loss) per common share is based on the weighted average number of common shares outstanding during each period and 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 a dilutive effect of 89,561 and 0 shares for the three and nine months ended September 30, 2020, respectively . The dilutive effect for the three and nine-month periods ended September 30 , 2019 was 51,042 and 8,678 shares, respectively. The Company calculates the dilutive effect of outstanding options using the treasury stock method. Due to the net losses in the first nine months ended September 30, 2020, there was no dilutive impact from stock options or unvested shares. Options totaling 791,415 and 727,915 were excluded from the calculation of diluted earnings per share for the three and nine months ended September 30, 2020 , respectively because the exercise price was greater than the average market price of common stock during the period and deferred stock awards totaling 110,308 shares would not have been included for the three and nine months ended September 30, 2020 , because of unmet performance conditions. Options totaling 936,817 and 1,150,865 were excluded from the calculation of diluted earnings per share for the three and nine months ended September 30 , 2019, respectively because the exercise price was greater than the average market price of common stock during the period and deferred stock awards totaling 200,260 shares would not have been included for the three and nine months ended September 30, 2019, because of unmet performance conditions.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2020
Fair Value Measurements [Abstract]
Fair Value Measurements	NOTE 13 – 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 on a recurring basis as of September 30, 2020 and December 31, 2019 , are summarized below:     September 30, 2020   Level 1 Level 2 Level 3 Total Fair Value   Cash equivalents:  Money Market Funds $ 7,189,000 $ - $ - $ 7,189,000  Subtotal 7,189,000 - - 7,189,000   Short-term investments:  Commercial Paper - 3,900,000 - 3,900,000  Corporate Notes/Bonds - 1,365,000 - 1,365,000  Subtotal - 5,265,000 - 5,265,000   Long-term investments:  Corporate Notes/Bonds - 6,313,000 - 6,313,000  Convertible debt - - 355,000 355,000  Subtotal - 6,313,000 355,000 6,668,000   Total $ 7,189,000 $ 11,578,000 $ 355,000 $ 19,122,000      December 31, 2019   Level 1 Level 2 Level 3 Total Fair Value   Cash equivalents:  Money Market Funds $ 8,761,000 $ - $ - $ 8,761,000  Subtotal 8,761,000 - - 8,761,000   Short-term investments:  Commercial Paper - 8,694,000 - 8,694,000  Corporate Notes/Bonds - 756,000 - 756,000  Subtotal - 9,450,000 - 9,450,000   Long-term investments:  Convertible debt - - 250,000 250,000  Subtotal - - 250,000 250,000   Total $ 8,761,000 $ 9,450,000 $ 250,000 $ 18,461,000  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 and nine months ended September 30, 2020 .

General Commitments

General Commitments	9 Months Ended
	Sep. 30, 2020
General Commitments and Contingencies [Abstract]
General Commitments	NOTE 14 – GENERAL COMMITMENTS  On August 2, 2018, the Company entered into a purchase agreement with Launch Properties, LLC for the sale of the Company’s building located at 10900 Red Circle Drive, Minnetonka, MN for $10,000,000 . The building currently includes the Company’s corporate administrative offices, as well as some operations for Transition Networks and JDL Technologies. This agreement was terminated on July 28, 2020 and earnest money totaling $225,000 was transferred to the Company and recognized as other income in the accompanying condensed consolidated statement s of income (loss) and comprehensive income (loss) for the three and nine months ended September 30, 2020. The Company is reviewing options to continue to use or sell the property. 

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2020
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	 NOTE 15 – RECENT ACCOUNTING PRONOUNCEMENTS  In December 2019, the FASB issued ASU 2019-12, “Simplifying the Accounting for Income Taxes”, which, as part of its Simplification Initiative to reduce the cost and complexity in accounting for income taxes, 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. ASU 2019-12 also amends other aspects of the guidance to help simplify and promote consistent application of GAAP. The guidance is effective for interim and annual periods beginning after December 15, 2020, with early adoption permitted. The Company adopted this standard during the first quarter of 2020 with an immaterial impact to our consolidated financial statements.  In June 2016, FASB issued ASU 2016-13, "Financial Instruments - Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments." The amendments in this update replace the incurred loss impairment methodology in current U.S. GAAP with a methodology that reflects expected credit losses. This ASU is intended to provide financial statement users with more decision-useful information about the expected credit losses and is effective for annual periods and interim periods for those annual periods beginning after December 15, 2022, which for us is the first quarter ending March 31, 2023. Entities may early adopt beginning after December 15, 2018. We are currently evaluating the impact of the adoption of ASU 2016-13 on our consolidated financial statements. 

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2020
Subsequent Events [Abstract]
Subsequent Events	NOTE 16 – SUBSEQUENT EVENTS  On November 3, 2020, the Company acquired the operating assets of privately held IVDesk M innesota, Inc. (“IVDesk”) from a third party receiver (“Receiver”) appointed by Hennepin County, Minnesota State District Court Judge for aggregate consideration of up to $1,500,000 . The transaction was structured as an asset purchase under which the Company paid $950,000 in cash at closing with up to an additional $550,000 payment contingent on an earn-out tied to customer retention. The Company provided the Receiver as seller a $550,000 letter of credit to secure its obligation to pay the earn-out under the asset purchase agreement. IVDesk provides private cloud services to small- and mid-size businesses (SMB), with a particular focus on the financial services industry. IVDesk currently services over 85 customers across the US with a focus on a tri-state region with Minnesota at the center. IVDesk’s business model is built on monthly recurring revenue.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policy)	9 Months Ended
	Sep. 30, 2020
Summary of Significant Accounting Policies [Abstract]
Description of Business	Description of Business  Communications Systems, Inc. (herein collectively referred to as “CSI,” “our,” “we” or the “Company”) is a Minnesota corporation organized in 1969 that operates directly and through its subsidiaries located in the United States (U.S.) and the United Kingdom (U.K.). CSI is principally engaged in operations through its subsidiaries Transition Networks, Inc. (“Transition Networks” or “Transition”), U.K.-based Net2Edge Limited (“Net2Edge”), JDL Technologies, Incorporated (“JDL Technologies” or “JDL”), and Ecessa Corporation (“Ecessa”). During the second quarter of 2020, following the May 2020 acquisition of Ecessa and the consolidation of operations within the Transition Networks and Net2Edge divisions, the Company realigned its business operations. Following this realignment, the Company now classifies its business into two segments: (1) the Electronics & Software segment (consisting of Transition Networks and Net2Edge) which (i) manufactures and sells solutions that provide actionable intelligence, power and connectivity at the edge of networks through Power over Ethernet (“PoE”) products, software and services as well as traditional products such as media converters, network adapters and other connectivity products and (ii) designs, develops, and sells edge network access products, TDM (time-division multiplexing) over IP and other circuit emulation solutions, along with specialized cloud-based software solutions, primarily within the telecommunications market; and (2) the Services and Support segment (consisting of JDL and Ecessa), which (i) provides technology solutions including virtualization, managed services, wired and wireless network design and implementation, and hybrid cloud infrastructure and deployment and (ii) designs, develops, and sells SD-WAN (software-designed wide-area network) solutions.   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 September 30, 2020 and the related condensed consolidated statements of income (loss) and comprehensive income (loss), and the condensed consolidated statements of cash flows for the periods ended September 30, 2020 and 2019 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 September 30, 2020 and 2019 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, 2019 Annual Report to Shareholders on Form 10-K (“2019 Form 10-K”). The results of operations for the period ended September 30, 2020 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 2019 Form 10-K, 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 gain (loss) on securities Accumulated Other Comprehensive Loss  December 31, 2019 $ (709,000) $ 11,000 $ (698,000)   Net current period change (60,000) (5,000) (65,000)   September 30, 2020 $ (769,000) $ 6,000 $ (763,000) 

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2020
Summary of Significant Accounting Policies [Abstract]
Components of Accumulated Other Comprehensive Loss	    Foreign Currency Translation Unrealized gain (loss) on securities Accumulated Other Comprehensive Loss  December 31, 2019 $ (709,000) $ 11,000 $ (698,000)   Net current period change (60,000) (5,000) (65,000)   September 30, 2020 $ (769,000) $ 6,000 $ (763,000) 

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 30, 2020
Revenue Recognition [Abstract]
Schedule of Disaggregation of Revenues	For the Electronics & Software segment, we analyze revenue by region and product group, which is as follows for the three and nine months ended September 30, 2020 and 2019 :      Electronics & Software Sales by Region  Three Months Ended September 30 Nine Months Ended September 30  2020 2019 2020 2019  North America $ 7,672,000 $ 11,479,000 $ 22,019,000 $ 26,448,000  International 1,083,000 1,556,000 3,560,000 5,814,000  $ 8,755,000 $ 13,035,000 $ 25,579,000 $ 32,262,000        Electronics & Software Sales by Product Group  Three Months Ended September 30 Nine Months Ended September 30  2020 2019 2020 2019  Intelligent edge solutions $ 2,990,000 $ 5,791,000 $ 9,368,000 $ 10,846,000  Traditional products 5,765,000 7,244,000 16,211,000 21,416,000  $ 8,755,000 $ 13,035,000 $ 25,579,000 $ 32,262,000   For the Services & Support segment, we analyze revenue by customer group and type, which is as follows for the three and nine months ended September 30, 2020 and 2019 :     Services & Support Revenue by Customer Group  Three Months Ended September 30 Nine Months Ended September 30  2020 2019 2020 2019  Education $ 2,312,000 $ 63,000 $ 3,031,000 $ 1,831,000  Healthcare 244,000 175,000 674,000 551,000  Financial and other commercial clients 799,000 353,000 1,616,000 902,000  CSI IT operations 175,000 192,000 561,000 658,000  $ 3,530,000 $ 783,000 $ 5,882,000 $ 3,942,000       Services & Support Revenue by Type  Three Months Ended September 30 Nine Months Ended September 30  2020 2019 2020 2019  Project & product revenue $ 2,611,000 $ 130,000 $ 3,498,000 $ 2,124,000  Services & support revenue 919,000 653,000 2,384,000 1,818,000  $ 3,530,000 $ 783,000 $ 5,882,000 $ 3,942,000  

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2020
Discontinued Operations [Abstract]
Schedule of Discontinued Operations Assets and Liabilities Classified as Held-for-Sale	   September 30, 2020 December 31, 2019   Trade accounts receivable $ - $ 2,235,000  Inventories - 3,009,000  Other current assets - 93,000  Total current assets $ - $ 5,337,000    Property, plant, and equipment $ 446,000 $ 883,000  Total noncurrent assets $ 446,000 $ 883,000   Total assets held for sale $ 446,000 $ 6,220,000    Accounts payable $ - $ 1,111,000  Other accrued liabilities - 82,000  Total liabilities held for sale $ - $ 1,193,000  
Schedule of Financial Results of Discontinued Operations	   Three Months Ended September 30 Nine Months Ended September 30  2020 2019 2020 2019   Sales $ - $ 4,601,000 $ 3,024,000 $ 14,804,000  Cost of sales 99,000 3,148,000 2,149,000 10,083,000  Selling, general and administrative expenses 22,000 596,000 522,000 1,997,000  Restructuring expenses 194,000 - 958,000 -  Gain on sale of assets (19,000) (4,000) (2,058,000) (2,989,000)  Other expense - - - -  Operating (loss) income before income taxes (296,000) 861,000 1,453,000 5,713,000  Income tax expense (benefit) (5,000) 10,000 - 7,000  (Loss) income from discontinued operations $ (291,000) $ 851,000 $ 1,453,000 $ 5,706,000  

Cash Equivalents and Investme_2

Cash Equivalents and Investments (Tables)	9 Months Ended
	Sep. 30, 2020
Cash Equivalents and Investments [Abstract]
Schedule of Cash Equivalents and Available-for-Sale Securities	   September 30, 2020  Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Cash Equivalents Short-Term Investments Long-Term Investments   Cash equivalents:  Money Market funds $ 7,189,000 $ - $ - $ 7,189,000 $ 7,189,000 $ - $ -  Subtotal 7,189,000 - - 7,189,000 7,189,000 - -   Investments:  Commercial Paper 3,898,000 2,000 - 3,900,000 - 3,900,000 -  Corporate Notes/Bonds 7,687,000 - (9,000) 7,678,000 - 1,365,000 6,313,000  Convertible Debt 355,000 - - 355,000 - - 355,000  Subtotal 11,940,000 2,000 (9,000) 11,933,000 - 5,265,000 6,668,000    Total $ 19,129,000 $ 2,000 $ (9,000) $ 19,122,000 $ 7,189,000 $ 5,265,000 $ 6,668,000         December 31, 2019  Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Cash Equivalents Short-Term Investments Long-Term Investments   Cash equivalents:  Money Market funds $ 8,761,000 $ - $ - $ 8,761,000 $ 8,761,000 $ - $ -  Subtotal 8,761,000 - - 8,761,000 8,761,000 - -   Investments:  Commercial Paper 8,695,000 - (1,000) 8,694,000 - 8,694,000 -  Corporate Notes/Bonds 756,000 - - 756,000 - 756,000 -  Convertible Debt 250,000 - - 250,000 - - 250,000  Subtotal 9,701,000 - (1,000) 9,700,000 - 9,450,000 250,000    Total $ 18,462,000 $ - $ (1,000) $ 18,461,000 $ 8,761,000 $ 9,450,000 $ 250,000 
Schedule of Estimated Fair Value of Available-for-Sale Securities	   Amortized Cost Estimated Market Value   Due within one year $ 5,264,000 $ 5,265,000  Due after one year through five years 6,676,000 6,668,000  $ 11,940,000 $ 11,933,000 

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2020
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 remaining  exercise price contractual term  Options per share in years  Outstanding – December 31, 2019 1,130,472 $ 7.28 3.48  Awarded 159,301 5.22  Exercised (8,000) 2.64  Forfeited (46,369) 11.11  Outstanding – September 30, 2020 1,235,404 6.90 3.33   Exercisable at September 30, 2020 961,317 $ 7.58 2.65  Expected to vest September 30, 2020 1,235,404 6.90 3.33 
Schedule of Changes in the Number of Deferred Stock Shares Under the Incentive Plan	   Weighted Average  Grant Date  Shares Fair Value  Outstanding – December 31, 2019 321,227 $ 3.37  Granted 89,131 5.39  Vested (56,352) 2.64  Forfeited (79,787) 4.24  Outstanding – September 30, 2020 274,219 3.92 

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2020
Inventories [Abstract]
Schedule of Inventories	   September 30 December 31  2020 2019  Finished goods $ 8,958,000 $ 6,728,000  Raw and processed materials 874,000 1,803,000  $ 9,832,000 $ 8,531,000 

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2020
Segment Information [Abstract]
Schedule of Segment Information	    Electronics & Services & Intersegment  Software Support Other Eliminations Total  Three Months Ended September 30, 2020  Sales $ 8,755,000 $ 3,530,000 $ - $ (175,000) $ 12,110,000  Cost of sales 4,746,000 2,190,000 - (8,000) 6,928,000  Gross profit 4,009,000 1,340,000 - (167,000) 5,182,000  Selling, general and  administrative expenses 3,281,000 909,000 782,000 (167,000) 4,805,000  Acquisition costs - - 71,000 - 71,000  Operating income (loss) 728,000 431,000 (853,000) - 306,000  Other (expense) income (18,000) - 275,000 - 257,000  Income (loss) before income tax $ 710,000 $ 431,000 $ (578,000) $ - $ 563,000   Depreciation and amortization $ 71,000 $ 146,000 $ 94,000 $ - $ 311,000   Capital expenditures $ 14,000 $ - $ 79,000 $ - $ 93,000   Assets $ 16,600,000 $ 9,034,000 $ 30,110,000 $ (27,000) $ 55,717,000       Electronics & Services & Intersegment  Software Support Other Eliminations Total  Three Months Ended September 30, 2019  Sales $ 13,035,000 $ 783,000 $ - $ (196,000) $ 13,622,000  Cost of sales 6,753,000 603,000 - (19,000) 7,337,000  Gross profit 6,282,000 180,000 - (177,000) 6,285,000  Selling, general and  administrative expenses 4,419,000 349,000 922,000 (177,000) 5,513,000  Operating income (loss) 1,863,000 (169,000) (922,000) - 772,000  Other income 11,000 - 77,000 - 88,000  Income (loss) before income tax $ 1,874,000 $ (169,000) $ (845,000) $ - $ 860,000   Depreciation and amortization $ 86,000 $ 25,000 $ 154,000 $ - $ 265,000   Capital expenditures $ 8,000 $ 4,000 $ 71,000 $ - $ 83,000   Assets $ 21,114,000 $ 1,419,000 $ 35,201,000 $ (27,000) $ 57,707,000             Electronics & Services & Intersegment  Software Support Other Eliminations Total  Nine Months Ended September 30, 2020  Sales $ 25,579,000 $ 5,882,000 $ - $ (561,000) $ 30,900,000  Cost of sales 14,745,000 3,792,000 - (36,000) 18,501,000  Gross profit 10,834,000 2,090,000 - (525,000) 12,399,000  Selling, general and  administrative expenses 10,816,000 1,720,000 2,466,000 (525,000) 14,477,000  Acquisition costs - - 486,000 - 486,000  Operating income (loss) 18,000 370,000 (2,952,000) - (2,564,000)  Other (expense) income (1,000) - 947,000 - 946,000  Income (loss) before income tax $ 17,000 $ 370,000 $ (2,005,000) $ - $ (1,618,000)   Depreciation and amortization $ 218,000 $ 178,000 $ 345,000 $ - $ 741,000   Capital expenditures $ 82,000 $ 1,000 $ 100,000 $ - $ 183,000            Electronics & Services & Intersegment  Software Support Other Eliminations Total  Nine Months Ended September 30, 2019  Sales $ 32,262,000 $ 3,942,000 $ - $ (661,000) $ 35,543,000  Cost of sales 17,892,000 2,643,000 - (144,000) 20,391,000  Gross profit 14,370,000 1,299,000 - (517,000) 15,152,000  Selling, general and  administrative expenses 13,116,000 1,056,000 2,676,000 (517,000) 16,331,000  Operating income (loss) 1,254,000 243,000 (2,676,000) - (1,179,000)  Other income (expense) 12,000 (10,000) 179,000 - 181,000  Income (loss) before income tax $ 1,266,000 $ 233,000 $ (2,497,000) $ - $ (998,000)   Depreciation and amortization $ 274,000 $ 80,000 $ 452,000 $ - $ 806,000   Capital expenditures $ 19,000 $ 39,000 $ 268,000 $ - $ 326,000 

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2020
Fair Value Measurements [Abstract]
Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis	   September 30, 2020   Level 1 Level 2 Level 3 Total Fair Value   Cash equivalents:  Money Market Funds $ 7,189,000 $ - $ - $ 7,189,000  Subtotal 7,189,000 - - 7,189,000   Short-term investments:  Commercial Paper - 3,900,000 - 3,900,000  Corporate Notes/Bonds - 1,365,000 - 1,365,000  Subtotal - 5,265,000 - 5,265,000   Long-term investments:  Corporate Notes/Bonds - 6,313,000 - 6,313,000  Convertible debt - - 355,000 355,000  Subtotal - 6,313,000 355,000 6,668,000   Total $ 7,189,000 $ 11,578,000 $ 355,000 $ 19,122,000      December 31, 2019   Level 1 Level 2 Level 3 Total Fair Value   Cash equivalents:  Money Market Funds $ 8,761,000 $ - $ - $ 8,761,000  Subtotal 8,761,000 - - 8,761,000   Short-term investments:  Commercial Paper - 8,694,000 - 8,694,000  Corporate Notes/Bonds - 756,000 - 756,000  Subtotal - 9,450,000 - 9,450,000   Long-term investments:  Convertible debt - - 250,000 250,000  Subtotal - - 250,000 250,000   Total $ 8,761,000 $ 9,450,000 $ 250,000 $ 18,461,000 

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Narrative) (Details)	9 Months Ended
	Sep. 30, 2020segment
Summary of Significant Accounting Policies [Abstract]
Number of segments	2

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Components of Accumulated Other Comprehensive Loss) (Details)	9 Months Ended
	Sep. 30, 2020USD ($)
Accumulated Other Comprehensive Income (Loss) [Line Items]
BALANCE	$ 47,392,282
BALANCE	47,242,031
Foreign Currency Translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
BALANCE	(709,000)
Net current period change	(60,000)
BALANCE	(769,000)
Unrealized gain (loss) on securities [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
BALANCE	11,000
Net current period change	(5,000)
BALANCE	6,000
Accumulated Other Comprehensive Loss [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
BALANCE	(697,664)
Net current period change	(65,000)
BALANCE	$ (763,323)

Revenue Recognition (Narrative)

Revenue Recognition (Narrative) (Details)	9 Months Ended
	Sep. 30, 2020segment
Revenue Recognition [Abstract]
Number of segments	2

Revenue Recognition (Schedule o

Revenue Recognition (Schedule of Disaggregation of Revenues) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Disaggregation of Revenue [Line Items]
Revenues	$ 12,109,529	$ 13,622,120	$ 30,900,223	$ 35,542,758
Electronics & Software Segment [Member]
Disaggregation of Revenue [Line Items]
Revenues	8,755,000	13,035,000	25,579,000	32,262,000
Electronics & Software Segment [Member] | North America [Member]
Disaggregation of Revenue [Line Items]
Revenues	7,672,000	11,479,000	22,019,000	26,448,000
Electronics & Software Segment [Member] | International [Member]
Disaggregation of Revenue [Line Items]
Revenues	1,083,000	1,556,000	3,560,000	5,814,000
Electronics & Software Segment [Member] | Intelligent Edge Solutions [Member]
Disaggregation of Revenue [Line Items]
Revenues	2,990,000	5,791,000	9,368,000	10,846,000
Electronics & Software Segment [Member] | Traditional Products [Member]
Disaggregation of Revenue [Line Items]
Revenues	5,765,000	7,244,000	16,211,000	21,416,000
Services & Support Segment [Member]
Disaggregation of Revenue [Line Items]
Revenues	3,530,000	783,000	5,882,000	3,942,000
Services & Support Segment [Member] | Education [Member]
Disaggregation of Revenue [Line Items]
Revenues	2,312,000	63,000	3,031,000	1,831,000
Services & Support Segment [Member] | Healthcare [Member]
Disaggregation of Revenue [Line Items]
Revenues	244,000	175,000	674,000	551,000
Services & Support Segment [Member] | Financial and Other Commercial Clients [Member]
Disaggregation of Revenue [Line Items]
Revenues	799,000	353,000	1,616,000	902,000
Services & Support Segment [Member] | CSI IT Operations [Member]
Disaggregation of Revenue [Line Items]
Revenues	175,000	192,000	561,000	658,000
Services & Support Segment [Member] | Project & Product [Member]
Disaggregation of Revenue [Line Items]
Revenues	2,611,000	130,000	3,498,000	2,124,000
Services & Support Segment [Member] | Services & Support [Member]
Disaggregation of Revenue [Line Items]
Revenues	$ 919,000	$ 653,000	$ 2,384,000	$ 1,818,000

Discontinued Operations (Narrat

Discontinued Operations (Narrative) (Details)	Oct. 29, 2020USD ($)	Mar. 11, 2020USD ($)item	Sep. 30, 2020USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale			$ 8,243,000
Gain on sale of business line			2,057,000
Number of buildings leased to purchaser | item		2
Restructuring expense			958,000
Restructuring payments			396,000
Restructuring accrual			$ 562,000
Scenario, Forecast [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restructuring expense				$ 1,100,000	$ 1,100,000
Remainder of Suttle Business Lines [Member] | Discontinued Operations, Disposed of by Sale [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale		$ 8,000,000
Working capital adjustment, period after close		90 days
Subsequent Event [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale	$ 700,000
Minimum [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Base rents		$ 6,970
Maximum [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Base rents		$ 7,180
Suttle [Member] | Maximum [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Continuation of product manufacturing, period		6 months

Discontinued Operations (Schedu

Discontinued Operations (Schedule of Discontinued Operations Assets and Liabilities Classified as Held-for-Sale) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Discontinued Operations [Abstract]
Trade accounts receivable		$ 2,235
Inventories		3,009
Other current assets		93
Total current assets		5,337
Property, plant, and equipment	446	883
Total noncurrent assets	446	883
Total assets held for sale	446	6,220
Accounts payable		1,111
Other accrued liabilities		82
Total liabilities held for sale		$ 1,193

Discontinued Operations (Sche_2

Discontinued Operations (Schedule of Financial Results of Discontinued Operations) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Discontinued Operations [Abstract]
Sales		$ 4,601,000	$ 3,024,000	$ 14,804,000
Cost of sales	$ 99,000	3,148,000	2,149,000	10,083,000
Selling, general and administrative expenses	22,000	596,000	522,000	1,997,000
Restructuring expenses	194,000		958,000
Gain on sale of assets	(19,000)	(4,000)	(2,058,000)	(2,989,000)
Operating (loss) income before income taxes	(296,000)	861,000	1,453,000	5,713,000
Income tax expense (benefit)	(5,000)	10,000		7,000
(Loss) income from discontinued	$ (291,318)	$ 850,837	$ 1,453,289	$ 5,706,338

Cash Equivalents and Investme_3

Cash Equivalents and Investments (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Apr. 30, 2020
Debt and Equity Securities, FV-NI [Line Items]
Gross realized gains (losses)	$ 0	$ 0	$ 0	$ 0
Common Stock [Member]
Debt and Equity Securities, FV-NI [Line Items]
Investment					$ 899,000

Cash Equivalents and Investme_4

Cash Equivalents and Investments (Schedule of Cash Equivalents and Available-for-Sale Securities) (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 19,129,000	$ 18,462,000
Gross Unrealized Gains	2,000
Gross Unrealized Losses	(9,000)	(1,000)
Fair Value	19,122,000	18,461,000
Cash Equivalents	7,189,000	8,761,000
Short-Term Investments	5,264,774	9,449,650
Long-Term Investments	6,668,000	250,000
Cash Equivalents [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	7,189,000	8,761,000
Gross Unrealized Gains
Gross Unrealized Losses
Fair Value	7,189,000	8,761,000
Cash Equivalents	7,189,000	8,761,000
Short-Term Investments
Long-Term Investments
Cash Equivalents [Member] | Money Market Funds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	7,189,000	8,761,000
Gross Unrealized Gains
Gross Unrealized Losses
Fair Value	7,189,000	8,761,000
Cash Equivalents	7,189,000	8,761,000
Short-Term Investments
Long-Term Investments
Investments [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	11,940,000	9,701,000
Gross Unrealized Gains	2,000
Gross Unrealized Losses	(9,000)	(1,000)
Fair Value	11,933,000	9,700,000
Cash Equivalents
Short-Term Investments	5,265,000	9,450,000
Long-Term Investments	6,668,000	250,000
Investments [Member] | Commercial Paper [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	3,898,000	8,695,000
Gross Unrealized Gains	2,000
Gross Unrealized Losses		(1,000)
Fair Value	3,900,000	8,694,000
Cash Equivalents
Short-Term Investments	3,900,000	8,694,000
Long-Term Investments
Investments [Member] | Corporate Notes/Bonds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	7,687,000	756,000
Gross Unrealized Gains
Gross Unrealized Losses	(9,000)
Fair Value	7,678,000	756,000
Cash Equivalents
Short-Term Investments	1,365,000	756,000
Long-Term Investments	6,313,000
Investments [Member] | Convertible Debt [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	355,000	250,000
Gross Unrealized Gains
Gross Unrealized Losses
Fair Value	355,000	250,000
Cash Equivalents
Short-Term Investments
Long-Term Investments	$ 355,000	$ 250,000

Cash Equivalents and Investme_5

Cash Equivalents and Investments (Schedule of Estimated Fair Value of Available-for-Sale Securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Schedule of Available-for-sale Securities [Line Items]
Estimated Market Value	$ 19,122	$ 18,461
Investments [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost, Due within one year	5,264
Amortized Cost, Due after one year through five years	6,676
Amortized Cost	11,940
Estimated Market Value, Due within one year	5,265
Estimated Market Value, Due after one year through five years	6,668
Estimated Market Value	$ 11,933	$ 9,700

Stock-Based Compensation (Narra

Stock-Based Compensation (Narrative) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019	May 19, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options outstanding	1,235,404		1,130,472
Aggregate intrinsic value of options outstanding	$ 193,000
Intrinsic value of all options exercised	18,000
Net cash proceeds from exercise of stock options	0	$ 0
Share based compensation expense before income taxes	320,000	276,000
Share based compensation expense after income taxes	253,000	$ 218,000
Unrecognized compensation expense for awards	$ 662,000
Recognition period for unrecognized compensation expense	2 years 7 months 6 days
2011 Executive Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards authorized				2,500,000
Shares issued under Plan	429,432
Number of options outstanding	1,509,623
Awards eligible for grant	560,945
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	76,154

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	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Stock-Based Compensation [Abstract]
Options, Outstanding - December 31, 2019	1,130,472
Options, Awarded	159,301
Options, Exercised	(8,000)
Options, Forfeited	(46,369)
Options, Outstanding - September 30, 2020	1,235,404	1,130,472
Options, Exercisable at September 30, 2020	961,317
Options, Expected to vest September 30, 2020	1,235,404
Weighted average exercise price per share, Outstanding - December 31, 2019	$ 7.28
Weighted average exercise price per share, Awarded	5.22
Weighted average exercise price per share, Exercised	2.64
Weighted average exercise price per share, Forfeited	11.11
Weighted average exercise price per share, Outstanding - September 30, 2020	6.90	$ 7.28
Weighted average exercise price per share, Exercisable at September 30, 2020	7.58
Weighted average exercise price per share, Expected to vest September 30, 2020	$ 6.90
Options, Outstanding - Weighted average remaining contractual term in years	3 years 3 months 29 days	3 years 5 months 23 days
Options, Exercisable - Weighted average remaining contractual term in years	2 years 7 months 24 days
Options, Expected to vest - Weighted average remaining contractual term in years	3 years 3 months 29 days

Stock-Based Compensation (Sch_2

Stock-Based Compensation (Schedule of Changes in the Number of Deferred Stock Shares Under the Incentive Plan) (Details) - Performance Units [Member]	9 Months Ended
	Sep. 30, 2020$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding - December 31, 2019 | shares	321,227
Shares, Granted | shares	89,131
Shares, Vested | shares	(56,352)
Shares, Forfeited | shares	(79,787)
Shares, Outstanding - September 30, 2020 | shares	274,219
Weighted Average Grant Date Fair Value, Outstanding - December 31, 2019 | $ / shares	$ 3.37
Weighted Average Grant Date Fair Value, Granted | $ / shares	5.39
Weighted Average Grant Date Fair Value, Vested | $ / shares	2.64
Weighted Average Grant Date Fair Value, Forfeited | $ / shares	4.24
Weighted Average Grant Date Fair Value, Outstanding - September 30, 2020 | $ / shares	$ 3.92

Inventories (Schedule of Invent

Inventories (Schedule of Inventories) (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Inventories [Abstract]
Finished goods	$ 8,958,000	$ 6,728,000
Raw and processed materials	874,000	1,803,000
Inventories	$ 9,831,656	$ 8,531,112

Acquisition (Narrative) (Detail

Acquisition (Narrative) (Details) - USD ($)	May 14, 2020	Sep. 30, 2020	Sep. 30, 2020
Business Acquisition [Line Items]
Goodwill		$ 1,370,918	$ 1,370,918
Ecessa Corporation [Member]
Business Acquisition [Line Items]
Ownership acquired	100.00%
Total purchase price of acquired entity	$ 4,642,000
Cash acquired in acquisition	666,000
Business acquisition, initial cash consideration paid	4,666,000
Business acquisition, working capital adjustment	$ (24,000)
Business acquisition, fair value of assets acquired and liabilities assumed		5,249,000	5,249,000
Goodwill		1,371,000	1,371,000
Intangible assets		2,230,000	2,230,000
Business acquisition, liabilities		608,000	608,000
Revenue since acquisition		798,000	798,000
Operating (loss) since acquisition		(319,000)	(319,000)
Pre-acquisition deferred revenue		1,561,000	1,561,000
Revaluation of pre-acquisition deferred revenue to preliminary fair value		257,000	257,000
Intangibles amortization		$ 106,000	$ 106,000

Debt (Narrative) (Details)

Debt (Narrative) (Details)	Oct. 29, 2020USD ($)item	Sep. 30, 2020USD ($)	Dec. 31, 2019USD ($)
Line of Credit [Member]
Debt Instrument [Line Items]
Line of credit, maximum borrowing capacity		$ 5,000,000
Line of credit, amount outstanding		0	$ 0
Line of credit, remaining borrowing capacity		$ 3,976,000
Line of credit facility, interest rate at period end		2.00%
Line of credit, expiration date		Aug. 28, 2021
Line of Credit [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Line of credit, basis spread on variable rate		1.25%
Minimum [Member] | Line of Credit [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Line of credit, basis spread on variable rate		0.75%
Subsequent Event [Member] | Letter of Credit [Member]
Debt Instrument [Line Items]
Line of credit, maximum borrowing capacity	$ 2,000,000
Subsequent Event [Member] | Minimum [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Number of letters of credit | item	1

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Income Taxes [Line Items]
Uncertain tax benefit positions that would reduce the effective income tax rate if recognized	$ 111,000
Effective tax rate	(0.30%)	4.30%
Tax at U.S. statutory rate	21.00%
Foreign net operating loss carry-forwards and credits	$ 0
Foreign income taxes, net of foreign tax credits	99.30%
Uncertain tax positions	$ 0
Domestic Tax Authority [Member] | Earliest Tax Year [Member]
Income Taxes [Line Items]
Open tax year	2017
Domestic Tax Authority [Member] | Latest Tax Year [Member]
Income Taxes [Line Items]
Open tax year	2019
State and Local Jurisdiction [Member] | Earliest Tax Year [Member]
Income Taxes [Line Items]
Open tax year	2016
State and Local Jurisdiction [Member] | Latest Tax Year [Member]
Income Taxes [Line Items]
Open tax year	2019
Foreign Tax Authority [Member] | Earliest Tax Year [Member]
Income Taxes [Line Items]
Open tax year	2016
Foreign Tax Authority [Member] | Latest Tax Year [Member]
Income Taxes [Line Items]
Open tax year	2018

Segment Information (Narrative)

Segment Information (Narrative) (Details)	9 Months Ended
	Sep. 30, 2020segment
Segment Information [Abstract]
Number of segments	2

Segment Information (Schedule o

Segment Information (Schedule of Segment Information) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Segment Reporting Information [Line Items]
Sales	$ 12,109,529	$ 13,622,120	$ 30,900,223	$ 35,542,758
Cost of sales	6,927,701	7,337,203	18,501,200	20,391,087
Gross profit	5,181,828	6,284,917	12,399,023	15,151,671
Selling, general and administrative expenses	4,804,492	5,513,119	14,477,050	16,330,583
Acquisition costs	71,301		485,886
Operating income (loss) from continuing operations	306,035	771,798	(2,563,913)	(1,178,912)
Other income (expense)	256,600	88,436	946,150	181,095
Operating income (loss) from continuing operations before income taxes	562,635	860,234	(1,617,763)	(997,817)
Depreciation and amortization	311,000	265,000	740,531	806,169
Capital expenditures	93,000	83,000	183,000	326,000
Assets	55,716,996	57,707,000	55,716,996	57,707,000	$ 59,150,712
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	(175,000)	(196,000)	(561,000)	(661,000)
Cost of sales	(8,000)	(19,000)	(36,000)	(144,000)
Gross profit	(167,000)	(177,000)	(525,000)	(517,000)
Selling, general and administrative expenses	(167,000)	(177,000)	(525,000)	(517,000)
Depreciation and amortization
Capital expenditures
Assets	(27,000)	(27,000)	(27,000)	(27,000)
Electronics & Software Segment [Member]
Segment Reporting Information [Line Items]
Sales	8,755,000	13,035,000	25,579,000	32,262,000
Cost of sales	4,746,000	6,753,000	14,745,000	17,892,000
Gross profit	4,009,000	6,282,000	10,834,000	14,370,000
Selling, general and administrative expenses	3,281,000	4,419,000	10,816,000	13,116,000
Operating income (loss) from continuing operations	728,000	1,863,000	18,000	1,254,000
Other income (expense)	(18,000)	11,000	(1,000)	12,000
Operating income (loss) from continuing operations before income taxes	710,000	1,874,000	17,000	1,266,000
Depreciation and amortization	71,000	86,000	218,000	274,000
Capital expenditures	14,000	8,000	82,000	19,000
Assets	16,600,000	21,114,000	16,600,000	21,114,000
Services & Support Segment [Member]
Segment Reporting Information [Line Items]
Sales	3,530,000	783,000	5,882,000	3,942,000
Cost of sales	2,190,000	603,000	3,792,000	2,643,000
Gross profit	1,340,000	180,000	2,090,000	1,299,000
Selling, general and administrative expenses	909,000	349,000	1,720,000	1,056,000
Operating income (loss) from continuing operations	431,000	(169,000)	370,000	243,000
Other income (expense)				(10,000)
Operating income (loss) from continuing operations before income taxes	431,000	(169,000)	370,000	233,000
Depreciation and amortization	146,000	25,000	178,000	80,000
Capital expenditures		4,000	1,000	39,000
Assets	9,034,000	1,419,000	9,034,000	1,419,000
Other [Member]
Segment Reporting Information [Line Items]
Sales
Cost of sales
Gross profit
Selling, general and administrative expenses	782,000	922,000	2,466,000	2,676,000
Acquisition costs	71,000		486,000
Operating income (loss) from continuing operations	(853,000)	(922,000)	(2,952,000)	(2,676,000)
Other income (expense)	275,000	77,000	947,000	179,000
Operating income (loss) from continuing operations before income taxes	(578,000)	(845,000)	(2,005,000)	(2,497,000)
Depreciation and amortization	94,000	154,000	345,000	452,000
Capital expenditures	79,000	71,000	100,000	268,000
Assets	$ 30,110,000	$ 35,201,000	$ 30,110,000	$ 35,201,000

Net Income (Loss) Per Share (Na

Net Income (Loss) Per Share (Narrative) (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
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	89,561	51,042	0	8,678
Shares not included in the computation of diluted earnings per share		936,817		1,150,865
Employee Stock Option [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
Shares not included in the computation of diluted earnings per share	791,415		727,915
Performance Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares not included in the computation of diluted earnings per share	110,308	200,260	110,308	200,260

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2020
Fair Value Measurements [Abstract]
Transfers between levels	$ 0	$ 0

Fair Value Measurements (Schedu

Fair Value Measurements (Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 7,189	$ 8,761
Short-term investments	5,265	9,450
Long-term investments	6,668	250
Total	19,122	18,461
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	7,189	8,761
Total	7,189	8,761
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments	5,265	9,450
Long-term investments	6,313
Total	11,578	9,450
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term investments	355	250
Total	355	250
Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	7,189	8,761
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	7,189	8,761
Commercial Paper [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments	3,900	8,694
Commercial Paper [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments	3,900	8,694
Corporate Notes/Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments	1,365	756
Long-term investments	6,313
Corporate Notes/Bonds [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments	1,365	756
Long-term investments	6,313
Convertible Debt [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term investments	355	250
Convertible Debt [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term investments	$ 355	$ 250

General Commitments (Narrative)

General Commitments (Narrative) (Details) - USD ($)	Aug. 02, 2018	Jul. 28, 2020
Other Commitments [Line Items]
Sale of building, purchase agreement, consideration amount	$ 10,000,000
Purchase Agreement [Member]
Other Commitments [Line Items]
Earnest money in escrow transferred to Company		$ 225,000

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details) - IVDesk [Member] - Subsequent Event [Member] $ in Thousands	Nov. 03, 2020USD ($)customer
Subsequent Events [Line Items]
Total purchase price of acquired entity	$ 1,500
Business acquisition, initial cash consideration paid	950
Letter of credit issued to Receiver	$ 550
Number of customers | customer	85
Customer Retention [Member]
Subsequent Events [Line Items]
Contingent consideration at fair value	$ 550