CoreCard (CCRD) 10-K/A 17 Mar 15 2014 FY Annual report (amended) Financial data

Document_And_Entity_Informatio

Document And Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Feb. 15, 2015	Jun. 30, 2014
Document and Entity Information [Abstract]
Entity Registrant Name	INTELLIGENT SYSTEMS CORP
Document Type	10-K
Current Fiscal Year End Date	-19
Entity Common Stock, Shares Outstanding		8,958,028
Entity Public Float			$5,725,325
Amendment Flag	TRUE
Amendment Description	The purpose of this Amendment No. 1 to this Annual Report on Form 10-K is to revise Note 7 to the Consolidated Financial Statements of Intelligent Systems Corporation (the "Company") to reflect a correction to certain tax calculations disclosed in the Note 7. The change affects only the disclosure in Note 7 and there has been no change to the previously reported consolidated financial statements as of and for the years ended December 31, 2014 and 2013. A new Note 18 explains the restatement in more detail. For the convenience of the reader, this Amendment No. 1 amends in its entirety the original filing of the Annual Report on Form 10-K. This Amendment No. 1 does not reflect events occurring after the February 18, 2015 original filing date of the Company's Annual Report on Form 10-K for the year ended December 31, 2014 or modify or update those disclosures set forth in that Annual Report on Form 10-K, except to reflect the revision to Note 7 and the addition of Note 18 of the Consolidated Financial Statements. The items of the Company's Annual Report on Form 10-K for the year ended December 31, 2014 that have been amended and restated herein are as follows: 1.Part II, Item 8. Financial Statements have been revised (Note 7 and Note 18 only) 2.Currently dated consent of Habif, Arogeti & Wynne, LLP has been filed. 3.Currently dated certifications pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 have been filed. 4.Currently dated certifications pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 have been filed
Entity Central Index Key	320340
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	31-Dec-14
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:
Cash	$2,624	$3,433
Marketable securities	463	351
Accounts receivable, net	1,777	2,427
Inventories, net	1,042	1,106
Other current assets	509	327
Total current assets	6,415	7,644
Investments	1,605	1,650
Property and equipment, at cost less accumulated depreciation	1,069	1,145
Patents, net	19	64
Other long-term assets	97	124
Total assets	9,205	10,627
Current liabilities:
Accounts payable	280	472
Deferred revenue, current portion	636	668
Accrued payroll	734	680
Accrued expenses	282	623
Other current liabilities	274	267
Total current liabilities	2,206	2,710
Deferred revenue, net of current portion	191	238
Other long-term liabilities	230	185
Commitments and contingencies (Note 8)
Intelligent Systems Corporation stockholders’ equity:
Common stock, $0.01 par value, 20,000,000 shares authorized, 8,958,028 issued and outstanding at December 31, 2014 and 2013	90	90
Additional paid-in capital	21,537	21,488
Accumulated other comprehensive loss	-110	-98
Accumulated deficit	-12,750	-12,674
Total Intelligent Systems Corporation stockholders’ equity	8,767	8,806
Noncontrolling interest	-2,189	-1,312
Total stockholders’ equity	6,578	7,494
Total liabilities and stockholders’ equity	$9,205	$10,627

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parentheticals) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Common stock, par value (in Dollars per share)	$0.01	$0.01
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	8,958,028	8,958,028
Common stock, shares outstanding	8,958,028	8,958,028

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Revenue
Products	$10,908,000	$12,608,000
Services	3,678,000	3,710,000
Total net revenue	14,586,000	16,318,000
Cost of revenue
Products	6,028,000	6,367,000
Services	1,823,000	2,257,000
Total cost of revenue	7,851,000	8,624,000
Expenses
Marketing	1,408,000	1,632,000
General and administrative	2,914,000	2,680,000
Research and development	3,207,000	2,679,000
Legal Settlement	387,000	259,000
Income (loss) from operations	-1,181,000	444,000
Other income (expense)
Interest income, net		1,000
Investment income	128,000	1,000
Equity in income (loss) of affiliate company	-1,000	21,000
Other income, net	52,000	71,000
Income (loss) from continuing operations before income taxes	-1,002,000	538,000
Income taxes	53,000	69,000
Net income (loss) from continuing operations	-1,055,000	469,000
Income from discontinued operations, no tax effect	100,000
Net income (loss)	-955,000	469,000
Net loss attributable to noncontrolling interest	879,000	615,000
Net income (loss) attributable to Intelligent Systems Corporation	($76,000)	$1,084,000
Income per share from continuing operations based on income attributable to Intelligent Systems Corporation:
Net income (loss) per share from continuing operations: Basic and diluted (in Dollars per share)	($0.01)	$0.12
Income per share from discontinued operations based on income attributable to Intelligent Systems Corporation:
Net income per share from discontinued operations: Basic and diluted (in Dollars per share)	$0.01	$0
Basic weighted average common shares outstanding (in Shares)	8,958,028	8,958,028
Diluted weighted average common shares outstanding (in Shares)	8,958,028	8,959,742

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (Loss) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Net income (loss)	($955)	$469
Other comprehensive income:
Foreign currency translation adjustments	10	10
Unrealized gain (loss) on available-for-sale marketable securities	-20	14
Total comprehensive income (loss)	-965	493
Comprehensive loss attributable to noncontrolling interest	877	594
Comprehensive income (loss) attributable to Intelligent Systems Corporation	($88)	$1,087

Consolidated_Statements_of_Sto

Consolidated Statements of Stockholders' Equity (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Common stock, number of shares, beginning and end of year (in Shares)	8,958,028	8,958,028
Common stock, amount, beginning and end of year	$90	$90
Additional paid-in capital, beginning of year	21,488	21,406
Accumulated other comprehensive loss, beginning of year	-98	-101
Accumulated deficit, beginning of year	-12,674	-13,758
Noncontrolling interest, beginning of year	-1,312	-718
Total stockholders’ equity	6,578	7,494
Stock compensation expense	49	82
End of year	21,537	21,488
Foreign currency translation adjustment	8	-11
Unrealized gain (loss) on available-for-sale marketable securities	-20	14
End of year	-110	-98
Net income (loss)	-76	1,084
End of year	-12,750	-12,674
Total Intelligent Systems Corporation stockholders’ equity	8,767	8,806
Other comprehensive income	2	21
Net loss	-879	-615
End of year	($2,189)	($1,312)

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
OPERATING ACTIVITIES:
Net income (loss)	($955)	$469
Adjustments to reconcile net income (loss) to net cash provided by (used for) operating activities:
Depreciation and amortization	398	435
Stock-based compensation expense	49	82
Non-cash investment and interest income, net	-127	10
Non-cash income from discontinued operations	100
Equity in (income) loss of affiliate company	1	-21
Changes in operating assets and liabilities:
Accounts receivable, net	650	611
Inventories, net	64	-77
Other assets, net	-155	-90
Accounts payable	-192	178
Accrued payroll	54	161
Deferred revenue, current portion	-32	-250
Accrued expenses	-182	-88
Accrued settlement	-259
Other current liabilities	7	-112
Deferred revenue, net of current portion	-47	190
Other long-term liabilities	45	37
Net cash provided by (used for) operating activities	-581	1,535
INVESTING ACTIVITIES:
Purchase of marketable securities	-132	-67
Proceeds from note and interest receivable		250
Proceeds from sale of equipment		4
Purchases of property and equipment	-277	-559
Patent addition		-6
Proceeds from sale of long-term investment	171	-60
Net cash used by investing activities	-238	-438
Effects of exchange rate changes on cash	10	-11
Net increase (decrease) in cash	-809	1,086
Cash at beginning of year	3,433	2,347
Cash at end of year	2,624	3,433
Supplemental disclosure of cash flow information:
Cash paid for income taxes	65	54
Non-Cash Transactions:
Transfer of property and equipment to inventory		147
Sale of vehicle for note receivable, net		$21

Note_1_Organization_and_Summar

Note 1 - Organization and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1	ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Organization - In this document, terms such as the “company”, “we”, “us”, “our” and “ISC” refer to Intelligent Systems Corporation, a Georgia corporation, and its consolidated subsidiaries.
	Consolidation - The financial statements include the accounts of Intelligent Systems Corporation and its majority owned and controlled U.S. and non-U.S. subsidiary companies after elimination of material inter-company accounts and transactions.
	Nature of Operations – We are engaged in two industries: Information Technology Products and Services and Industrial Products. Operations in the Information Technology Products and Services segment include development and sales of software licenses as well as providing financial transaction processing services, professional services and software maintenance and support by our CoreCard Software subsidiary. Operations in the Industrial Products segment include the manufacture and sale of bio-remediating parts washer systems by our ChemFree subsidiary. Our operations are explained in further detail in Note 15. Our affiliate companies (in which we have a minority ownership) are mainly involved in the information technology industry.
	Use of Estimates - In preparing the financial statements in conformity with accounting principles generally accepted in the United States, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. These estimates and assumptions also affect amounts of revenues and expenses during the reporting periods. Actual results could differ from these estimates. Areas where we use estimates and make assumptions are to determine our allowance for doubtful accounts, valuation of our investments, depreciation and amortization expense, warranty expense, accrued expenses and deferred income taxes.
	Translation of Foreign Currencies - We consider that the respective local currencies are the functional currencies for our foreign operations. We translate assets and liabilities to U.S. dollars at period-end exchange rates. We translate income and expense items at average rates of exchange prevailing during the period. Translation adjustments are recorded as accumulated other comprehensive gain or loss as a separate component of stockholders’ equity. Upon sale of an investment in a foreign operation, the currency translation adjustment component attributable to that operation is removed from accumulated other comprehensive loss and is reported as part of gain or loss on sale of discontinued operations.
	Accounts Receivable and Allowance for Doubtful Accounts - Accounts receivable are customer obligations due under normal trade terms. They are stated at the amount management expects to collect. We sell our products and services to distributors and corporate end users involved in a variety of industries, principally automotive parts and repair and financial services. We perform continuing credit evaluations of our customers’ financial condition and we do not require collateral. The amount of accounting loss for which we are at risk in these unsecured receivables is limited to their carrying value.
	Senior management reviews accounts receivable on a regular basis to determine if any receivables will potentially be uncollectible. We include any accounts receivable balances that are estimated to be uncollectible in our overall allowance for doubtful accounts. After all attempts to collect a receivable have failed, the receivable is written off against the allowance. Based on the information available to us, we believe our allowance for doubtful accounts as of December 31, 2014 is adequate. However, actual write-offs might exceed the recorded allowance. Refer to Note 5.
	Marketable Securities – Our marketable securities, which are classified as available-for-sale, are stated at fair value, and primarily consist of investments in exchange traded funds comprised of dividend paying companies. The fair value of the marketable securities is $463,000 at December 31, 2014; an unrealized loss of $20,000 is included in other comprehensive income.
	Inventories - We state the value of inventories at the lower of cost or market determined on a first-in first-out basis. Market is defined as net realizable value. The value of inventories, net of allowances of $95,000 and $102,000 at December 31, 2014 and 2013, respectively, is as follows:
	(in thousands)		2014			2013
	Raw materials		$	879		$	940
	Finished goods			163			166
	Total inventories		$	1,042		$	1,106
	Property and Equipment - Property and equipment are recorded at cost and depreciated over their estimated useful lives using the straight-line method.  Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the related asset.  Upon retirement or sale, the cost of assets disposed of and the related accumulated depreciation are removed from the accounts and any resulting gain or loss is credited or charged to income. Repairs and maintenance costs are expensed as incurred. We continually evaluate whether events and circumstances have occurred that indicate the remaining estimated useful life of property and equipment may warrant revision, or that the remaining balance of these assets may not be recoverable. An asset is considered to be impaired when its carrying amount exceeds the sum of the undiscounted future net cash flows expected to result from the use of the asset and its eventual disposition. The amount of the impairment loss, if any, which is equal to the amount by which the carrying value exceeds its fair value, is charged to current operations. For each of the years ended December 31, 2014 and 2013, no such impairment existed.
	Classification		Useful life in years
	Machinery and equipment		3	-	5
	Furniture and fixtures		5	-	7
	Leasehold improvements		1	-	5
	Building			39
	The cost of each major class of property and equipment at December 31, 2014 and 2013 is as follows:
	(in thousands)		2014			2013
	Machinery and equipment		$	4,268		$	3,989
	Furniture and fixtures			192			194
	Leasehold improvements			281			281
	Building			308			308
	Subtotal			5,049			4,772
	Accumulated depreciation			(3,980	)		(3,627	)
	Property and equipment, net		$	1,069		$	1,145
	Depreciation expense was $353,000 and $386,000 in 2014 and 2013, respectively. These expenses are included in general and administrative expenses, except with respect to our Industrial Products segment, where the component of depreciation expense that relates primarily to production activities and products leased to customers is included in cost of revenue.
	Leased Equipment - In the Industrial Products segment, certain equipment is leased to customers. The cost, carrying value and accumulated depreciation associated with the leased equipment at December 31, 2014 and 2013 was as follows:
	(in thousands)		2014			2013
	Cost of leased equipment		$	514		$	473
	Accumulated depreciation			(355	)		(290	)
	Carrying value of leased equipment		$	159		$	183
	There is no contingent rental income under the leases. We recognized lease revenue of $617,000 and $1,566,000 in the year end December 31, 2014 and 2013, respectively. As of December 31, 2014 and 2013, the amount of future non-cancellable lease income was $425,000 and $125,000, respectively. The leased equipment assets are included in machinery and equipment on the company’s balance sheet at December 31, 2014 and 2013.
	Investments - We account for investments under the equity method, whereby we record our proportional share of the investee’s net income or net loss as an adjustment to the carrying value of the investment, for (i) entities in which we have a 20 to 50 percent ownership interest and over which we exercise significant influence, but do not have control or (ii) entities that are organized as partnerships or limited liability companies. We account for investments of less than 20 percent in non-marketable equity securities of corporations at the lower of cost or market. Our policy with respect to cost method investments is to record an impairment charge when we believe an investment has experienced a decline in value that is other than temporary. At least quarterly, we review our investments to determine any impairment in their carrying value and we write-down any impaired asset at quarter-end to our best estimate of its current realizable value. Any such charges could have a material adverse impact on our financial condition or results of operations and are generally not predictable in advance. During the year ended December 31, 2014, we recognized $145,000 on the sale of one of our cost method investments and we also took a net impairment charge of $17,000 to reduce the carrying value of another cost method investment to zero, management’s estimate of realizable value. In 2013, we recognized $1,000 income related to the sale of a previously written-off investment. The aggregate value of investments accounted for by the equity method was $913,000 and $914,000 at December 31, 2014 and 2013, respectively. At December 31, 2014 and 2013, the aggregate value of investments accounted for by the cost method was $692,000 and $736,000, respectively.
	Patents - Patents are carried at cost net of related amortization and are amortized using the straight-line method over their estimated useful lives of 10 years. We continually evaluate whether events and circumstances have occurred that indicate the remaining estimated useful lives of the patents may warrant revision, or that the remaining balance of these assets may not be recoverable. An asset is considered to be impaired when its carrying amount exceeds the sum of the undiscounted future net cash flows expected to result from the use of the asset and its eventual disposition. The amount of the impairment loss, if any, which is equal to the amount by which the carrying value exceeds its fair value, is charged to current operations. For each of the years ended December 31, 2014 and 2013, no such impairment existed.
	Patents, net, at December 31, 2014 and 2013 consisted of the following:
	(in thousands)		2014			2013
	Patents		$	491		$	491
	Accumulated amortization			(472	)		(427	)
	Patents, net		$	19		$	64
	In 2014, we recorded $45,000 of patent amortization expense. As of December 31, 2014, annual amortization expense for patents for the following years is expected to be:
	(in thousands)
	2015		$	4
	2016			4
	2017			4
	2018			4
	2019			3
	Total amortization expense		$	19
	Fair Value of Financial Instruments - The carrying value of cash, accounts receivable, accounts payable and certain other financial instruments (such as short-term borrowings, accrued expenses, and other current assets and liabilities) included in the accompanying consolidated balance sheets approximates their fair value principally due to the short-term maturity of these instruments.
	Financial instruments that potentially subject us to concentrations of credit risk consist principally of cash and trade accounts. Our available cash is held in accounts managed by third-party financial institutions. Cash may exceed the Federal Deposit Insurance Corporation, or FDIC, insurance limits. While we monitor cash balances on a regular basis and adjust the balances as appropriate, these balances could be impacted if the underlying financial institutions fail. To date, we have experienced no loss or lack of access to our cash; however, we can provide no assurances that access to our cash will not be impacted by adverse conditions in the financial markets.
	A concentration of credit risk may exist with respect to trade receivables, as a substantial portion of our customers are concentrated in the following industries.
	ChemFree:     Industrial services companies, automotive parts distributors and equipment rental depots
	CoreCard:      Financial services companies
	We perform ongoing credit evaluations of customers worldwide and do not require collateral from our customers. Historically, we have not experienced significant losses related to receivables from individual customers or groups of customers in any particular industry or geographic area.
	Fair Value Measurements - In determining fair value, we use quoted market prices in active markets.  Generally accepted accounting principles (“GAAP”) establishes a fair value measurement framework, provides a single definition of fair value, and requires expanded disclosure summarizing fair value measurements.  GAAP emphasizes that fair value is a market-based measurement, not an entity specific measurement.  Therefore, a fair value measurement should be determined based on the assumptions that market participants would use in pricing an asset or liability.
	GAAP establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable input be used when available.  Observable inputs are based on data obtained from sources independent of the company that market participants would use in pricing the asset or liability.  Unobservable inputs are inputs that reflect the company’s assumptions about the estimates market participants would use in pricing the asset or liability developed based on the best information available in the circumstances.
	The hierarchy is measured in three levels based on the reliability of inputs:
	• Level 1
	Valuations based on quoted prices in active markets for identical assets or liabilities that the company has the ability to access.  Valuation adjustments and block discounts are not applied to Level 1 instruments.
	• Level 2
	Valuations based on quoted prices in less active, dealer or broker markets.  Fair values are primarily obtained from third party pricing services for identical or comparable assets or liabilities.
• Level 3
Valuations derived from other valuation methodologies, including pricing models, discounted cash flow models and similar techniques, and not based on market, exchange, dealer, or broker-traded transactions.  Level 3 valuations incorporate certain assumptions and projections that are not observable in the market and significant professional judgment is needed in determining the fair value assigned to such assets or liabilities.
In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety.
Our available-for-sale investments are classified within level 1 of the valuation hierarchy.
The fair value of equity method and cost method investments has not been determined as it is impracticable to do so due to the fact that the investee companies are relatively small, early stage private companies for which there is no comparable valuation data available without unreasonable time and expense.
Revenue Recognition - Product revenue consists of fees from software licenses and sales or leases of industrial products. Service revenue related to our software products consists of fees for processing services, consulting, training, customization, reimbursable expenses, maintenance and customer support.
We recognize revenue for industrial products when products are shipped, at which time title transfers to the customer and there are no remaining future obligations. We do not provide for estimated sales returns allowances because ChemFree’s well-established policy rarely authorizes such transactions. As an alternative to selling our parts washers, we may lease our equipment to customers under operating leases. For leased equipment, we recognize revenue monthly at the contracted monthly rate during the term of the lease. We also recognize royalty income based on the quantity of ChemFree’s proprietary fluid that is blended for the European market pursuant to an arrangement with ChemFree’s master European distributor. We classify shipping and handling amounts billed to customers in net revenue and the costs of the shipping and handling to customers as a component of cost of revenue.
Our software license arrangements generally fall into one of the following four categories:
●	an initial contract with the customer to license certain software modules, to provide services to get the customer live on the software (such as training and customization) and to provide post contract support (“PCS”) for a specified period of time thereafter (typically three months),
●	purchase of additional licenses for new modules or for tier upgrades for a higher volume of licensed accounts after the initial contract,
●	other optional standalone contracts, usually performed after the customer is live on the software, for services such as new interfaces or custom features requested by the customer, additional training and problem resolution not covered in annual maintenance contracts, and
●	contracts for certain licensed software products that involve an initial fee plus recurring monthly fees during the contract life.
We review each contract to determine if multiple elements exist. As such, only arrangements under the initial contract described above contain multiple elements. Our revenue recognition policies for each of the situations described above are discussed below.
Presently, our initial software contracts do not meet the criteria for separate accounting because the software usually requires significant modification or customization that is essential to its functionality. At present, we use the completed contract method to account for our contracts as we do not have an adequate basis on which to prepare reliable estimates of percentage-of-completion for these contracts. Moreover, there are inherent hazards with software implementations, such as changes in customer requirements or software defects, that make estimates unreliable.
Accordingly, software revenue related to the license and the specified service elements (except for PCS) in the initial contract are recognized at the completion of the contract, when (i) there are no material uncertainties regarding customer acceptance, (ii) cancellation provisions, if any, have expired and (iii) there are no significant obligations remaining. We account for the PCS element contained in the initial contract based on vendor-specific objective evidence of fair value, which are annual renewal fees for such services, and PCS is recognized ratably on a straight-line basis over the period specified in the contract. Upon renewal of the PCS contract by the customer, we recognize revenues ratably on a straight-line basis over the period specified in the PCS contract. All of our software customers purchase software maintenance and support contracts and renew such contracts annually.
Purchases of additional licenses for tier upgrades or additional modules are recognized as license revenue in the period in which the purchase is made.
Services provided under standalone contracts that are optional to the customer and are outside of the scope of the initial contract are single element services contracts. These standalone services contracts are not essential to the functionality of the software contained in the initial contract and generally do not include acceptance clauses or refund rights as may be included in the initial software contracts, as described above. Revenues from these services contracts, which are generally performed within a relatively short period of time, are recognized when the services are complete.
For contracts for licensed software which include an initial fee plus recurring monthly fees for software usage, maintenance and support, we recognize the total fees ratably on a straight line basis over the estimated life of the contract as product revenue since there is no Vendor Specific Objective Evidence (VSOE) for the maintenance and support services.
For processing services which include an initial fee plus recurring monthly fees for services, we recognize the initial fees ratably on a straight line basis over the estimated life of the contract as services revenue.
Revenue is recorded net of applicable sales tax.
Deferred Revenue - Deferred revenue consists of advance payments by software customers for annual or quarterly PCS; advance payments from customers for software licenses and professional services not yet delivered; initial payments for processing services on multi-year contracts and payments by ChemFree customers for advance billings related to leased equipment or consumables. We do not anticipate any loss under these arrangements. Deferred revenue is classified as long-term until such time that it becomes likely that the services or products will be provided within 12 months of the balance sheet date.
Cost of Revenue - Cost of revenue for ChemFree products includes direct material, direct labor, and production overhead. For software contracts and processing services contracts, we capitalize the contract specific direct costs, which are included in other current assets and other long-term assets on the Consolidated Balance Sheets, and recognize the costs when the associated revenue is recognized. Cost of revenue for services includes direct cost of services rendered, including reimbursed expenses, pass-through third party costs, and data center and compliance costs for processing services.
Software Development Expense - Research and development costs are expensed in the period in which they are incurred. Contract specific software development costs are capitalized and recognized when the related contract revenue is recognized.
Warranty Costs - We accrue the estimated costs associated with our industrial product warranties as an expense in the period the related sales are recognized. The warranty accrual is included in accrued expenses at December 31, 2014 and 2013. At December 31, 2014 and 2013, the warranty accrual was $122,000 and $141,000, respectively.
Legal Expense - Legal expenses are recorded as a component of general and administrative expense in the period in which such expenses are incurred. Legal expenses in 2014 and 2013 related to the legal settlement described in Note 8 were reclassified and are included in the legal settlement expense line item.
Research and Development - Research and development costs consist principally of compensation and benefits paid to certain company employees and certain other direct costs. All research and development costs are expensed as incurred.
Stock Based Compensation - We record compensation cost related to unvested stock-based awards by recognizing the unamortized grant date fair value on a straight line basis over the vesting periods of each award. We have estimated forfeiture rates based on our historical experience. Stock option compensation expense for the years ended December 31, 2014 and 2013 has been recognized as a component of general and administrative expenses in the accompanying Consolidated Financial Statements. We recorded $49,000 and $82,000 of stock-based compensation expense in the years ended December 31, 2014 and 2013, respectively.
In the years ended December 31, 2014 and 2013, a total of 16,000 and 17,000 options, respectively, were granted pursuant to the 2011 Non-employee Directors Stock Option Plan. The fair value of each option granted in 2014 and 2013 has been estimated as of the date of grant using the Black-Scholes option pricing model with the following weighted average assumptions:
Year ended December 31,		2014			2013
Risk free interest rate			2.5	%		2.5	%
Expected life of option in years			10			10
Expected dividend yield rate			0	%		0	%
Expected volatility			73	%		74	%
Under these assumptions, the weighted average fair value of options granted in 2014 and 2013 was $1.06 and $1.05 per share, respectively. The fair value of the grants is being amortized over the vesting period for the options. All of the company’s stock-based compensation expense relates to stock options. The total remaining unrecognized compensation cost at December 31, 2014 related to unvested options amounted to $17,000 and is expected to be recognized over 2015 and 2016.
Income Taxes - We utilize the asset and liability method of accounting for income taxes. As such, deferred tax assets and liabilities are established to recognize the future tax consequences attributable to differences between the financial statement carrying amounts of the existing assets and liabilities and their respective tax bases and for net tax operating loss carryforwards.
We follow the provisions of Financial Accounting Standards Board accounting guidance on accounting for uncertain tax positions. Accordingly, assets and liabilities are recognized for a tax position, based solely on its technical merits that is believed to be more likely than not to be fully sustainable upon examination. Accrued interest relating to uncertain tax positions is recorded as a component of interest expense and penalties related to uncertain tax positions are recorded as a component of general and administrative expense.
Comprehensive Income (Loss) - Comprehensive loss represents net income (loss) adjusted for the results of certain stockholders’ equity changes not reflected in the Consolidated Statements of Operations. These items are accumulated over time as “accumulated other comprehensive loss” on the Consolidated Balance Sheet and consist primarily of net earnings/loss and foreign currency translation adjustments associated with foreign operations that use the local currency as their functional currency and unrealized gains and losses on marketable securities.
Reclassifications - Certain prior year numbers have been reclassified to conform to the current year presentation.
Recent Accounting Pronouncements - In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606).” The core principle of the new accounting guidance is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. The new accounting guidance provides a five-step analysis of transactions to determine when and how revenue is recognized and requires enhanced disclosures about revenue. This update is effective for annual reporting periods beginning after December 15, 2016, including interim periods, and can be adopted either retrospectively or as a cumulative effect adjustment at the date of adoption. We are evaluating the effect adopting this new accounting guidance will have on our consolidated financial statements.

Note_2_Discontinued_Operations

Note 2 - Discontinued Operations	12 Months Ended
	Dec. 31, 2014
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	2	DISCONTINUED OPERATIONS
	In 2008, the company sold the business and substantially all the assets of its VISaer subsidiary. In 2014, the statute of limitations expired on a liability that had been retained by the company and accordingly, the company recognized $100,000 in income from discontinued operations upon the extinguishment of the liability.

Note_3_Option_Agreement

Note 3 - Option Agreement	12 Months Ended
	Dec. 31, 2014
Other Income and Expenses [Abstract]
Other Income and Other Expense Disclosure [Text Block]	3	OPTION AGREEMENT
	On March 20, 2012, Intelligent Systems Corporation entered into an Option Agreement (the “Option Agreement”) with Central National Bank, a national banking association (“CNB”). The Option Agreement grants to CNB the option to acquire from ISC the number of shares of stock in the company’s CoreCard Software subsidiary equal to five percent (5%) of ISC’s equity ownership in CoreCard. Currently, ISC owns approximately 96% on a fully diluted basis of the equity of CoreCard. The number of shares covered by the option may be increased, up to ten percent (10%), based on achievement of certain volumes of prepaid cards issued by CNB and processed by CoreCard, as defined in the Option Agreement. The option has an exercise price of one million dollars, expires on December 31, 2017 and can be exercised at any time before it expires. Further, at any time between September 30, 2014 and June 30, 2017, subject to certain earlier termination provisions, CNB may elect to require ISC to repurchase the option at a purchase price equal to the fair market value of the option less one million dollars. As of December 31, 2014, CNB has not requested that ISC repurchase the option. We entered into the Option Agreement in recognition of CNB’s cooperation and contribution to building CoreCard’s card processing business. During the year ended December 31, 2012, we recorded an expense of $18,000 in the marketing category and have recorded a long-term liability of $18,000 at December 31, 2014 and 2013 to recognize the financial impact of the Option Agreement.

Note_4_Investments

Note 4 - Investments	12 Months Ended
	Dec. 31, 2014
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments and Joint Ventures Disclosure [Text Block]	4	INVESTMENTS
	At December 31, 2014 and 2013, our ownership interest in NKD Enterprises, LLC was 25.5%. We account for our investment by the equity method of accounting. The carrying value of NKD Enterprises, LLC is included in long-term investments. At December 31, 2014, the carrying value of our investment in NKD Enterprises, LLC exceeded our portion of the net assets of NKD Enterprises, LLC by approximately $164,000 which is considered to be goodwill and is not being amortized.
			Carrying Value
	At December 31, (in thousands)		2014			2013
	NKD Enterprises, LLC		$	913		$	914
	The following table presents the unaudited summarized financial information for NKD Enterprises, LLC for the respective time periods:
	As of and for the year ended December 31,
	(in thousands)		2014			2013
	Revenues		$	1,782		$	1,789
	Operating income (loss)			(2	)		85
	Net income (loss)			(2	)		85
	As of and for the year ended December 31,
	(in thousands)		2014			2013
	Current assets		$	260		$	180
	Non-current assets			3,004			3,007
	Current liabilities			328			249
	Stockholders’ equity			2,936			2,938

Note_5_Accounts_Receivable_and

Note 5 - Accounts Receivable and Customer Concentrations	12 Months Ended
	Dec. 31, 2014
Receivables [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	5	ACCOUNTS RECEIVABLE and customer concentrations
	At December 31, 2014 and 2013, our allowance for doubtful accounts amounted to $13,000 and $16,000, respectively. Net charges against the allowance for doubtful accounts were $12,000 and $4,000 in 2014 and 2013, respectively.
	The following table indicates the percentage of consolidated revenue and year-end accounts receivable represented by each customer that represented more than 10 percent of consolidated revenue or year-end accounts receivable.
			Revenue						Accounts Receivable
			2014			2013			2014			2013
	ChemFree
	Customer A			16	%		18	%		20	%		17	%
	Customer B			9	%		8	%		12	%		15	%
	Customer C			21	%		21	%		15	%		18	%
	CoreCard
	Customer D			7	%		6	%		10	%		10	%

Note_6_Shortterm_Borrowings

Note 6 - Short-term Borrowings	12 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	6	SHORT-TERM BORROWINGS
	Terms and borrowings under our primary credit facility are summarized as follows:
	Year ended December 31,
	(in thousands)		2014			2013
	Maximum outstanding (month-end)		$	--		$	--
	Outstanding at year-end			--			--
	Interest rate at year-end			6	%		6	%
	Average interest rate			6	%		6	%
	We established a working capital credit facility with a bank in October 2003 and have renewed the line periodically with the most recent renewal on June 27, 2014. The revolving line of credit bears interest at the higher of prime rate plus one and one half percent or 6.0%, is secured by all of our assets and those of our principal subsidiaries, is guaranteed by our subsidiaries, and expires June 30, 2016. We may borrow an aggregate of 80 percent of qualified accounts receivable of our consolidated subsidiaries plus 10 percent of inventory, up to a maximum of $1,250,000. At December 31, 2014, our borrowing base calculation resulted in availability of the full $1,250,000 under the line, of which we had drawn down zero. The terms of the loan contain typical covenants not to sell or transfer material assets, to create liens against assets, to merge with another entity, to change corporate structure or the nature of our business, to declare or pay dividends, or to redeem shares of common stock. The loan agreement also contains covenants not to change the Chief Executive Officer and Chief Financial Officer of the Company or to make loans to or invest in new minority-owned companies, without first obtaining the consent of the financial institution in each case.

Note_7_Income_Taxes_Restated

Note 7 - Income Taxes (Restated)	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	7	INCOME TAXES (RESTATED)
	Refer to Note 18 for an explanation of the reason for and impact of the restatement of certain items in this Note 7.
	The income tax provision from continuing operations consists of the following:
	Year ended December 31,
	(in thousands)		2014			2013
	Current		$	26		$	43
	Provision for uncertain tax positions			27			26
	Total		$	53		$	69
	Following is a reconciliation of estimated income taxes at the statutory rate from continuing operations to estimated tax expense (benefit) as reported:
	Year ended December 31,		2014			2013
	Statutory rate			35	%		35	%
	Change in valuation allowance			(34	%)		(35	%)
	Other – state			4	%		13	%
	Effective rate			5	%		13	%
	Net deferred tax assets consist of the following at December 31:
	(in thousands)		2014			2013
	Deferred tax assets:
	Federal, state and foreign loss carryforwards		$	3,862		$	6,527
	Capital loss carryforward			3,570			--
	Capitalized research and development			--			475
	Deferred revenue			71			77
	Federal and state tax credits			520			1,762
	Other			503			563
	Total deferred tax asset			8,526			9,404
	Less valuation allowance			(8,526	)		(9,404	)
	Net deferred tax asset		$	--		$	--
	Federal and state tax credits of $520,000 included in the above table expire at various dates between 2024 and 2034.
	We had a deferred tax asset of approximately $8.5 million and $9.4 million December 31, 2014 and December 31, 2013, respectively. The deferred tax asset has been offset by a valuation allowance in 2014 and 2013 of $8.5 million and $9.4 million, respectively, because the company believes that it is more likely than not that the amount will not be realized. No deferred taxes have been provided on temporary differences related to investments in foreign subsidiaries because these investments are considered to be permanent.
	As of December 31, the following net operating loss carryforwards, if unused as offsets to future taxable income, will expire during the following years:
	(in thousands)		2014			2013
	2019		$	--		$	2,901
	2021			689			1,184
	2022			849			1,083
	2023			--			1,302
	Thereafter			9,498			12,177
	Total		$	11,036		$	18,647
	Of the net operating losses detailed above, $1.5 million are related to net operating losses that CoreCard incurred prior to its acquisition by the company. These net operating losses are subject to Separate Return Limitation Year rules. These net operating loss carryforwards will begin to expire in years 2021 through 2022.
	During the fourth quarter of 2014, we believe the stock of our VISaer subsidiary became worthless. We intend to take a $10.2 million worthless stock deduction on our consolidated U.S. Federal income tax return. The loss will be treated as a capital loss for income tax purposes. The capital loss will carryforward for five years and will expire as of December 31, 2019 if not offset by future capital gains.
	We have recognized tax benefits from all tax positions we have taken, and there has been no adjustment to any carry forwards (net operating loss or research and development credits) in the past two years. As of December 31, 2014 and 2013, the company has recorded a liability of $212,000 and $185,000, respectively, in connection with unrecognized tax benefits related to uncertain tax positions. The liability includes $52,000 and $39,000 of interest and penalties as of December 31, 2014 and 2013, respectively. As of December 31, 2014, management expects some incremental, but not significant, changes in the balance of unrecognized tax benefits over the next twelve months.
	Our policy is to recognize accrued interest related to uncertain tax positions in interest expense and related penalties, if applicable, in general and administrative expense. During the year ended December 31, 2014 and 2013, we recognized $10,000 and $8,000 in interest expense, respectively, and $3,000 and $2,000 in penalties, respectively, related to the uncertain tax positions.
	We file a consolidated U.S. federal income tax return for all subsidiaries in which our ownership equals or exceeds 80%, as well as individual subsidiary returns in various states and foreign jurisdictions. With few exceptions we are no longer subject to U.S. federal, state and local or foreign income tax examinations by taxing authorities for years before 2011.

Note_8_Commitments_and_Conting

Note 8 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block Supplement [Abstract]
Legal Matters and Contingencies [Text Block]	8	COMMITMENTS AND CONTINGENCIES
	Leases – We have noncancellable operating leases for offices and data centers expiring at various dates through April 2017. Future minimum lease payments are as follows:
	Year ended December 31,
	(in thousands)
	2015		$	254
	2016			60
	2017			20
	Total minimum lease payments		$	334
	The above future minimum lease payments include $194,000 payable to a related party. See Note 11 for further discussion.
	Rental expense for leased facilities and equipment related to continuing operations amounted to $468,000 and $467,000 in the years ended December 31, 2014 and 2013, respectively. Non-affiliated companies sublease space from the company. In the years ended December 31, 2014 and 2013, respectively, we received $23,000 and $27,000 in sublease rental income which reduced our rental expense during these years.
	Legal Matter – In April 2013, Clearwater Environmental Services (“CES”) asserted a claim against ChemFree for additional sales commission that CES alleged was owed pursuant to a Target Account Sales Agreement (“TASA”) that terminated October 31, 2012. The company believed that all amounts due to CES had been paid in full in accordance with the terms of the TASA and vigorously defended against this claim. The dispute was the subject of arbitration proceedings, as required under the terms of the TASA. In 2014, the parties engaged in the discovery phase of the arbitration and, in addition to the sales commissions CES contended were owed under their interpretation of the TASA, CES also asserted various additional claims. The total amount claimed by CES was in excess of $1.7 million. The arbitration hearing was held April 22 – 24, 2014 in Atlanta, Georgia. On April 24, 2014, prior to a ruling by the arbitrator, the parties agreed on the general terms of a settlement of the dispute and a final agreement was entered into effective as of May 12, 2014 (the “Settlement Agreement”).
	Under the terms of the Settlement Agreement, ChemFree and CES agreed to settle and compromise all claims between them related to the TASA. ChemFree agreed to pay to CES the sum of $706,000 in 3 payments: $236,000 within five days of the signing of the Settlement Agreement on May 12, 2014 (“Effective Date”), $235,000 to be paid 90 days after the Effective Date and the final $235,000 to be paid 180 days after the Effective Date. The parties exchanged mutual general releases of all claims that were or could have been asserted related to the TASA. Intelligent Systems was a party to the Settlement Agreement solely for the purpose of guaranteeing ChemFree’s payments.
	While the company believes that its original interpretation of the terms of the TASA relating to commissions earned after the contract terminated was correct, it decided that a settlement was in its best interests due to the inherent uncertainty of the binding arbitration process and the potential for an even greater negative impact on the company if the arbitrator’s final ruling was in CES’s favor.
	As a result of the Settlement Agreement, the company recorded Legal Settlement expenses of $387,000 in the quarter ended March 31, 2014 for amounts settled and owed in excess of amounts accrued in prior periods. The settlement amount of $706,000 includes $61,000 that was expensed and paid to CES in a prior period. However, since CES never cashed the check for such amount, this amount is included in the calculation of the amount shown on the line item accrued settlement in the statement of cash flows. As of December 31, 2014, all payments due under the Settlement Agreement have been paid.
	In the ordinary course of business, from time to time we may be involved in various pending or threatened legal actions. The litigation process is inherently uncertain and it is possible that the resolution of such matters might have a material adverse effect upon our financial condition and/or results of operations.

Note_9_Postretirement_Benefits

Note 9 - Post-retirement Benefits	12 Months Ended
	Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract]
Pension and Other Postretirement Benefits Disclosure [Text Block]	9	POST-RETIREMENT BENEFITS
	Effective January 1, 1992, we adopted the Outside Directors’ Retirement Plan which provides that each non-employee director, upon resignation from the Board of Directors after reaching the age of 65, will receive a cash payment equal to $5,000 for each full year of service as a director of the Company (and its predecessors and successors) up to $50,000. The plan was terminated in 2011. At December 31, 2014 and 2013, we have accrued $125,000 and $141,000 in other current liabilities in the Consolidated Balance Sheets for future payments that were earned under the plan before it was terminated.

Note_10_Defined_Contribution_P

Note 10 - Defined Contribution Plans	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block Supplement [Abstract]
Compensation and Employee Benefit Plans [Text Block]	10	DEFINED CONTRIBUTION PLANS
	We maintain a 401(k) defined contribution plan covering all U.S. employees. Our matching contributions, net of forfeitures, under the plan, which are optional and based on the level of individual participant’s contributions, amounted to $40,000 and $39,000 in 2014 and 2013, respectively.

Note_11_Related_Party_Transact

Note 11 - Related Party Transaction	12 Months Ended
	Dec. 31, 2014
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	11	RELATED PARTY TRANSACTION
	The lease on our headquarters and primary facility in Norcross, Georgia is held by ISC Properties, LLC, an entity controlled by our Chairman and Chief Executive Officer, J. Leland Strange. Mr. Strange holds a 100% ownership interest in ISC Properties, LLC. We paid rent of $468,000 and $467,000 to ISC Properties, LLC in the years ended December 31, 2014 and 2013, respectively. We have determined that ISC Properties, LLC is not a variable interest entity.

Note_12_Stockholders_Equity

Note 12 - Stockholders' Equity	12 Months Ended
	Dec. 31, 2014
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	12	STOCKHOLDERS’ EQUITY
	We have authorized 20,000,000 shares of common stock, $0.01 par value per share and 2,000,000 shares of special stock, of which none is outstanding. The Board of Directors has authorized stock repurchases of our common stock from time to time but no repurchases were authorized or made in the two years ending 2014 and there are no outstanding authorizations for repurchases.

Note_13_Stock_Option_Plans

Note 13 - Stock Option Plans	12 Months Ended
	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	13	STOCK OPTION PLANS
	We instituted the 2003 Incentive Stock Plan (the “2003 Plan”) in March 2003. The 2003 Plan authorizes the issuance of up to 450,000 options to purchase shares of common stock to officers and key employees, with vesting of such options occurring equally over a 3-year time period. In 2013, the 2003 Plan expired with 80,000 options ungranted. In August 2000, we instituted a Non-Employee Directors’ Stock Option Plan (the “Directors Plan”) that authorized the issuance of up to 200,000 shares of common stock to non-employee directors. Upon adoption of the Directors Plan, each non-employee director was granted an option to acquire 5,000 shares. At each Annual Meeting, each director receives a grant of 4,000 options, which vest in 50% increments on the first and second anniversary. The Directors Plan expired in 2011, with 48,000 options ungranted. The shareholders approved a new plan, the 2011 Non-Employee Directors Stock Plan (the “2011 Directors Plan”), in May 2011, with essentially the same terms and conditions as the Directors Plan. Stock options under all plans are granted at an exercise price equal to fair value on the date of grant and vest over 2 years. As of December 31, 2014, a total of 1,231,500 options under all plans have been granted, 724,320 have been exercised, 232,680 have been cancelled, 250,000 are fully vested and exercisable and 24,500 are not vested. All options expire ten years from their respective dates of grant.
	As of December 31, 2014, there was $17,000 unrecognized compensation cost related to stock options granted under the plans, which is expected to be a recognized over a weighted-average period of 1.5 years.
	Stock option activity during the years ended December 31, 2014 and 2013 was as follows:
			2014				2013
	Options outstanding at January 1			270,500				345,500
	Options cancelled			(12,000	)			(92,000	)
	Options granted			16,000				17,000
	Options outstanding at December 31			274,500				270,500
	Options available for grant at December 31			138,000				154,000
	Options exercisable at December 31			250,000				194,167
	Exercise price ranges per share:
	Granted		$	1.35			$	1.33
	Outstanding		$	0.69 - $3.84			$	0.69 - $3.84
	Weighted average exercise price per share:
	Granted		$	1.35			$	1.33
	Outstanding at December 31		$	1.72			$	1.75
	Exercisable at December 31		$	1.76			$	1.83
	The following tables summarize information about the stock options outstanding under the company’s option plans as of December 31, 2014.
		Options Outstanding:
		Range of				Number				Wgt. Avg. Contractual		Wgt. Avg.		Aggregate
		Exercise Price				Outstanding				Life Remaining (yrs)		Exercise Price		Intrinsic Value
		$	0.69 - $2.08				250,500				6.4	$	1.55	$	31,525
		$	3.30 - $3.84				24,000				2.9	$	3.57		--
		$	0.69 -$3.84				274,500				6.1	$	1.72	$	31,525
		Options Exercisable:
		Range of				Number				Wgt. Avg. Contractual		Wgt. Avg.		Aggregate
		Exercise Price				Exercisable				Life Remaining (yrs)		Exercise Price		Intrinsic Value
		$	0.69 - $2.08				226,000				6	$	1.57	$	24,985
		$	3.30 -$3.84				24,000				2.9	$	3.57		--
		$	0.69 -$3.84				250,000				5.7	$	1.76	$	24,985
	Aggregate intrinsic value represents the total pre-tax intrinsic value (the difference between the company’s closing stock price on the last trading day of the year ended December 31, 2014 and the exercise price, multiplied by the number of in-the-money options) that would have been received by the option holders had all option holders exercised their options on December 31, 2014. The amount of aggregate intrinsic value will change based on the fair value of the company’s common stock.

Note_14_Foreign_Revenues_and_O

Note 14 - Foreign Revenues and Operations	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block Supplement [Abstract]
Additional Financial Information Disclosure [Text Block]	14	FOREIGN Revenues AND OPERATIONS
	Foreign revenues are based on the location of the customer. Revenues from customers by geographic areas for the years ended December 31, 2014 and 2013 are as follows:
	Year ended December 31,
	(in thousands)		2014		2013
	Foreign Countries:
	United Kingdom		$	1,301	$	1,284
	Pacific Rim *			550		598
	Canada			489		496
	Brazil			5		59
	Other			93		35
	Subtotal			2,438		2,472
	United States			12,148		13,846
	Total		$	14,586	$	16,318
	* Includes Australia, New Zealand, Japan and Singapore
	In 2003, we established a subsidiary of CoreCard Software in Romania for software development and testing activities. In 2006 we established a subsidiary in India for additional software development and testing activities. With the exception of a facility in India which was acquired in 2007 to house our India-based employees and which had a net book value of $199,000 and $209,000 at December 31, 2014 and 2013, respectively, substantially all long-lived assets are in the United States.
	At December 31, 2014 and 2013, continuing operations of foreign subsidiaries had assets of $557,000 and $502,000, respectively, and total liabilities of $351,000 and $304,000, respectively. The majority of these assets and liabilities are in India. There are no currency exchange restrictions related to our foreign subsidiaries that would affect our financial position or results of operations. Refer to Note 1 for a discussion regarding how we account for translation of non-U.S. currency amounts.

Note_15_Industry_Segments

Note 15 - Industry Segments	12 Months Ended
	Dec. 31, 2014
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	15	INDUSTRY SEGMENTS
	Our consolidated subsidiaries are involved in two industry segments: Information Technology Products and Services and Industrial Products. Operations in Information Technology Products and Services involve development and sales of software licenses as well as providing financial transaction processing services, professional services and software maintenance and support services by our CoreCard Software subsidiary. Operations in the Industrial Product segment include the manufacture and sale of bio-remediating parts washers and related consumable supplies by our ChemFree subsidiary. Total revenue by industry segment includes sales to unaffiliated customers. There are no sales between our industry segments. Operating income (loss) is total revenue less operating expenses. None of the corporate overhead expense is allocated to the individual industry segments. Identifiable assets by industry segment are those assets that are used in our subsidiaries in each industry segment. Corporate assets are principally cash, marketable securities and investments.
	The following table contains segment information for the years ended December 31, 2014 and 2013:
	Year ended December 31, (in thousands)		2014			2013
	Information Technology
	Revenue		$	4,188		$	4,202
	Operating loss			(1,879	)		(1,290	)
	Depreciation and amortization			150			189
	Capital expenditures			190			174
	Identifiable assets			1,621			1,725
	Industrial Products
	Revenue		$	10,398		$	12,116
	Operating income			2,021			3,074
	Depreciation and amortization			243			240
	Capital expenditures			87			380
	Identifiable assets			5,357			6,716
	Consolidated Segments
	Revenue		$	14,586		$	16,318
	Operating income			142			1,784
	Depreciation and amortization			393			429
	Capital expenditures			277			554
	Identifiable assets			6,978			8,441
	A reconciliation of consolidated segment data above to consolidated data follows:
	Year ended December 31, (in thousands)		2014			2013
	Consolidated segments operating income		$	142		$	1,784
	Corporate expenses			(1,323	)		(1,340	)
	Consolidated income (loss) from continuing operations		$	(1,181	)	$	444
	Depreciation and amortization
	Consolidated segments		$	393		$	429
	Corporate			5			6
	Consolidated		$	398		$	435
	Capital expenditures
	Consolidated segments		$	277		$	554
	Corporate			--			5
	Consolidated		$	277		$	559
	As of December 31, (in thousands)		2014			2013
	Assets
	Consolidated segments identifiable assets		$	6,978		$	8,441
	Corporate			2,227			2,186
	Consolidated		$	9,205		$	10,627

Note_16_Net_Income_Loss_Per_Sh

Note 16 - Net Income (Loss) Per Share	12 Months Ended
	Dec. 31, 2014
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	16	Net INCOME (Loss) PER SHARE
	Basic net income (loss) per share is computed by dividing net income (loss) attributable to Intelligent Systems Corporation (numerator) by the weighted average number of common shares outstanding (denominator) during the period and excludes the dilutive effect of stock options. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during a period. In computing diluted income per share, the average stock price for the period is used in determining the number of shares assumed to be reacquired under the treasury stock method for the hypothetical exercise of stock options.
	The following tables represent required disclosure of the reconciliation of the income and the shares used in the basic and diluted income (loss) per share computation:
	Year ended December 31,
	(in thousands, except per share data)		2014			2013
	Basic
	Net income (loss) attributable to Intelligent Systems Corporation		$	(76	)	$	1,084
	Weighted average common shares outstanding			8,958			8,958
	Net income (loss) per share		$	(0.01	)	$	0.12
	Diluted
	Net income (loss) attributable to Intelligent Systems Corporation		$	(76	)	$	1,084
	Weighted average common shares outstanding			8,958			8,958
	Effect of dilutive potential common shares: stock options			--			2
	Total			8,958			8,960
	Net income (loss) per share		$	(0.01	)	$	0.12
	At December 31, 2013, there were 113,500 dilutive stock options exercisable, which had an immaterial impact on the calculation of diluted income per share.

Note_17_Subsequent_Events

Note 17 - Subsequent Events	12 Months Ended
	Dec. 31, 2014
Subsequent Events [Abstract]
Subsequent Events [Text Block]	17	Subsequent events
	We are not aware of any significant events that occurred subsequent to the balance sheet date but prior to the filing of this report that would have a material impact on our Consolidated Financial Statements.

Note_18_Restatement

Note 18 - Restatement	12 Months Ended
	Dec. 31, 2014
Accounting Changes and Error Corrections [Abstract]
Accounting Changes and Error Corrections [Text Block]	18	RESTATEMENT
	Subsequent to the filing of our Form 10-K on February 18, 2015, the company determined that it had not properly accounted for the tax impact of a determination made in 2014 that the stock of its VISaer subsidiary had become worthless. The company intends to record a $10.2 million worthless stock deduction in its consolidated U.S. Federal income tax return and treat the loss as a capital loss which will carry forward for five years for income tax purposes. As a result, the deferred tax assets and net operating loss carryforwards associated with VISaer went away and the company gained a deferred tax asset of $3.6 million related to the capital loss. Accordingly the company has revised certain items in Note 7 that were impacted by this omission. The restatement does not have any impact on the consolidated balance sheets or statements of operations and cash flows as of and for the year ended December 31, 2014 as previously filed. The effects of the restatement of certain amounts in Note 7 are summarized below:
		●	Net deferred tax assets at December 31:
	(in thousands)		2014			2014
			as restated			as reported
	Deferred tax assets:
	Federal, state and foreign loss carryforwards		$	3,862		$	7,039
	Capital loss carryforward			3,570			--
	Capitalized research and development			--			241
	Deferred revenue			71			71
	Federal and state tax credits			520			2,269
	Other			503			503
	Total deferred tax asset			8,526			10,123
	Less valuation allowance			(8,526	)		(10,123	)
	Net deferred tax asset		$	--		$	--
		●	In addition, the total net operating loss carryforwards that will expire beginning in 2019 decreased from $20.1 million to $11.0 million and the amounts expiring in each year decreased as well as reflected in the detail below. In addition, the amount of net operating losses subject to Separate Return Limitation Year rules was reduced from $11.3 million to $1.5 million.
	As of December 31, the following net operating loss carryforwards, if unused as offsets to future taxable income, will expire during the following years:
	(in thousands)		2014			2014
			as restated			as reported
	2019		$	--		$	2,901
	2021			689			1,184
	2022			849			1,083
	2023			--			1,302
	Thereafter			9,498			13,642
	Total		$	11,036		$	20,112

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Consolidation - The financial statements include the accounts of Intelligent Systems Corporation and its majority owned and controlled U.S. and non-U.S. subsidiary companies after elimination of material inter-company accounts and transactions.
Nature of Operations [Text Block]	Nature of Operations – We are engaged in two industries: Information Technology Products and Services and Industrial Products. Operations in the Information Technology Products and Services segment include development and sales of software licenses as well as providing financial transaction processing services, professional services and software maintenance and support by our CoreCard Software subsidiary. Operations in the Industrial Products segment include the manufacture and sale of bio-remediating parts washer systems by our ChemFree subsidiary. Our operations are explained in further detail in Note 15. Our affiliate companies (in which we have a minority ownership) are mainly involved in the information technology industry.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates - In preparing the financial statements in conformity with accounting principles generally accepted in the United States, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. These estimates and assumptions also affect amounts of revenues and expenses during the reporting periods. Actual results could differ from these estimates. Areas where we use estimates and make assumptions are to determine our allowance for doubtful accounts, valuation of our investments, depreciation and amortization expense, warranty expense, accrued expenses and deferred income taxes.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Translation of Foreign Currencies - We consider that the respective local currencies are the functional currencies for our foreign operations. We translate assets and liabilities to U.S. dollars at period-end exchange rates. We translate income and expense items at average rates of exchange prevailing during the period. Translation adjustments are recorded as accumulated other comprehensive gain or loss as a separate component of stockholders’ equity. Upon sale of an investment in a foreign operation, the currency translation adjustment component attributable to that operation is removed from accumulated other comprehensive loss and is reported as part of gain or loss on sale of discontinued operations.
Receivables, Policy [Policy Text Block]	Accounts Receivable and Allowance for Doubtful Accounts - Accounts receivable are customer obligations due under normal trade terms. They are stated at the amount management expects to collect. We sell our products and services to distributors and corporate end users involved in a variety of industries, principally automotive parts and repair and financial services. We perform continuing credit evaluations of our customers’ financial condition and we do not require collateral. The amount of accounting loss for which we are at risk in these unsecured receivables is limited to their carrying value.
	Senior management reviews accounts receivable on a regular basis to determine if any receivables will potentially be uncollectible. We include any accounts receivable balances that are estimated to be uncollectible in our overall allowance for doubtful accounts. After all attempts to collect a receivable have failed, the receivable is written off against the allowance. Based on the information available to us, we believe our allowance for doubtful accounts as of December 31, 2014 is adequate. However, actual write-offs might exceed the recorded allowance. Refer to Note 5.
Marketable Securities, Policy [Policy Text Block]	Marketable Securities – Our marketable securities, which are classified as available-for-sale, are stated at fair value, and primarily consist of investments in exchange traded funds comprised of dividend paying companies. The fair value of the marketable securities is $463,000 at December 31, 2014; an unrealized loss of $20,000 is included in other comprehensive income.
Inventory, Policy [Policy Text Block]	Inventories - We state the value of inventories at the lower of cost or market determined on a first-in first-out basis. Market is defined as net realizable value. The value of inventories, net of allowances of $95,000 and $102,000 at December 31, 2014 and 2013, respectively, is as follows:
	(in thousands)		2014			2013
	Raw materials		$	879		$	940
	Finished goods			163			166
	Total inventories		$	1,042		$	1,106
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment - Property and equipment are recorded at cost and depreciated over their estimated useful lives using the straight-line method.  Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the related asset.  Upon retirement or sale, the cost of assets disposed of and the related accumulated depreciation are removed from the accounts and any resulting gain or loss is credited or charged to income. Repairs and maintenance costs are expensed as incurred. We continually evaluate whether events and circumstances have occurred that indicate the remaining estimated useful life of property and equipment may warrant revision, or that the remaining balance of these assets may not be recoverable. An asset is considered to be impaired when its carrying amount exceeds the sum of the undiscounted future net cash flows expected to result from the use of the asset and its eventual disposition. The amount of the impairment loss, if any, which is equal to the amount by which the carrying value exceeds its fair value, is charged to current operations. For each of the years ended December 31, 2014 and 2013, no such impairment existed.
	Classification		Useful life in years
	Machinery and equipment		3	-	5
	Furniture and fixtures		5	-	7
	Leasehold improvements		1	-	5
	Building			39
	The cost of each major class of property and equipment at December 31, 2014 and 2013 is as follows:
	(in thousands)		2014			2013
	Machinery and equipment		$	4,268		$	3,989
	Furniture and fixtures			192			194
	Leasehold improvements			281			281
	Building			308			308
	Subtotal			5,049			4,772
	Accumulated depreciation			(3,980	)		(3,627	)
	Property and equipment, net		$	1,069		$	1,145
	Depreciation expense was $353,000 and $386,000 in 2014 and 2013, respectively. These expenses are included in general and administrative expenses, except with respect to our Industrial Products segment, where the component of depreciation expense that relates primarily to production activities and products leased to customers is included in cost of revenue.
Lease, Policy [Policy Text Block]	Leased Equipment - In the Industrial Products segment, certain equipment is leased to customers. The cost, carrying value and accumulated depreciation associated with the leased equipment at December 31, 2014 and 2013 was as follows:
	(in thousands)		2014			2013
	Cost of leased equipment		$	514		$	473
	Accumulated depreciation			(355	)		(290	)
	Carrying value of leased equipment		$	159		$	183
	There is no contingent rental income under the leases. We recognized lease revenue of $617,000 and $1,566,000 in the year end December 31, 2014 and 2013, respectively. As of December 31, 2014 and 2013, the amount of future non-cancellable lease income was $425,000 and $125,000, respectively. The leased equipment assets are included in machinery and equipment on the company’s balance sheet at December 31, 2014 and 2013.
Investment, Policy [Policy Text Block]	Investments - We account for investments under the equity method, whereby we record our proportional share of the investee’s net income or net loss as an adjustment to the carrying value of the investment, for (i) entities in which we have a 20 to 50 percent ownership interest and over which we exercise significant influence, but do not have control or (ii) entities that are organized as partnerships or limited liability companies. We account for investments of less than 20 percent in non-marketable equity securities of corporations at the lower of cost or market. Our policy with respect to cost method investments is to record an impairment charge when we believe an investment has experienced a decline in value that is other than temporary. At least quarterly, we review our investments to determine any impairment in their carrying value and we write-down any impaired asset at quarter-end to our best estimate of its current realizable value. Any such charges could have a material adverse impact on our financial condition or results of operations and are generally not predictable in advance. During the year ended December 31, 2014, we recognized $145,000 on the sale of one of our cost method investments and we also took a net impairment charge of $17,000 to reduce the carrying value of another cost method investment to zero, management’s estimate of realizable value. In 2013, we recognized $1,000 income related to the sale of a previously written-off investment. The aggregate value of investments accounted for by the equity method was $913,000 and $914,000 at December 31, 2014 and 2013, respectively. At December 31, 2014 and 2013, the aggregate value of investments accounted for by the cost method was $692,000 and $736,000, respectively.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Patents - Patents are carried at cost net of related amortization and are amortized using the straight-line method over their estimated useful lives of 10 years. We continually evaluate whether events and circumstances have occurred that indicate the remaining estimated useful lives of the patents may warrant revision, or that the remaining balance of these assets may not be recoverable. An asset is considered to be impaired when its carrying amount exceeds the sum of the undiscounted future net cash flows expected to result from the use of the asset and its eventual disposition. The amount of the impairment loss, if any, which is equal to the amount by which the carrying value exceeds its fair value, is charged to current operations. For each of the years ended December 31, 2014 and 2013, no such impairment existed.
	Patents, net, at December 31, 2014 and 2013 consisted of the following:
	(in thousands)		2014			2013
	Patents		$	491		$	491
	Accumulated amortization			(472	)		(427	)
	Patents, net		$	19		$	64
	In 2014, we recorded $45,000 of patent amortization expense. As of December 31, 2014, annual amortization expense for patents for the following years is expected to be:
	(in thousands)
	2015		$	4
	2016			4
	2017			4
	2018			4
	2019			3
	Total amortization expense		$	19
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments - The carrying value of cash, accounts receivable, accounts payable and certain other financial instruments (such as short-term borrowings, accrued expenses, and other current assets and liabilities) included in the accompanying consolidated balance sheets approximates their fair value principally due to the short-term maturity of these instruments.
	Financial instruments that potentially subject us to concentrations of credit risk consist principally of cash and trade accounts. Our available cash is held in accounts managed by third-party financial institutions. Cash may exceed the Federal Deposit Insurance Corporation, or FDIC, insurance limits. While we monitor cash balances on a regular basis and adjust the balances as appropriate, these balances could be impacted if the underlying financial institutions fail. To date, we have experienced no loss or lack of access to our cash; however, we can provide no assurances that access to our cash will not be impacted by adverse conditions in the financial markets.
	A concentration of credit risk may exist with respect to trade receivables, as a substantial portion of our customers are concentrated in the following industries.
	ChemFree:     Industrial services companies, automotive parts distributors and equipment rental depots
	CoreCard:      Financial services companies
	We perform ongoing credit evaluations of customers worldwide and do not require collateral from our customers. Historically, we have not experienced significant losses related to receivables from individual customers or groups of customers in any particular industry or geographic area.
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements - In determining fair value, we use quoted market prices in active markets.  Generally accepted accounting principles (“GAAP”) establishes a fair value measurement framework, provides a single definition of fair value, and requires expanded disclosure summarizing fair value measurements.  GAAP emphasizes that fair value is a market-based measurement, not an entity specific measurement.  Therefore, a fair value measurement should be determined based on the assumptions that market participants would use in pricing an asset or liability.
	GAAP establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable input be used when available.  Observable inputs are based on data obtained from sources independent of the company that market participants would use in pricing the asset or liability.  Unobservable inputs are inputs that reflect the company’s assumptions about the estimates market participants would use in pricing the asset or liability developed based on the best information available in the circumstances.
	The hierarchy is measured in three levels based on the reliability of inputs:
	• Level 1
	Valuations based on quoted prices in active markets for identical assets or liabilities that the company has the ability to access.  Valuation adjustments and block discounts are not applied to Level 1 instruments.
	• Level 2
	Valuations based on quoted prices in less active, dealer or broker markets.  Fair values are primarily obtained from third party pricing services for identical or comparable assets or liabilities.
	• Level 3
	Valuations derived from other valuation methodologies, including pricing models, discounted cash flow models and similar techniques, and not based on market, exchange, dealer, or broker-traded transactions.  Level 3 valuations incorporate certain assumptions and projections that are not observable in the market and significant professional judgment is needed in determining the fair value assigned to such assets or liabilities.
	In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety.
	Our available-for-sale investments are classified within level 1 of the valuation hierarchy.
	The fair value of equity method and cost method investments has not been determined as it is impracticable to do so due to the fact that the investee companies are relatively small, early stage private companies for which there is no comparable valuation data available without unreasonable time and expense.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition - Product revenue consists of fees from software licenses and sales or leases of industrial products. Service revenue related to our software products consists of fees for processing services, consulting, training, customization, reimbursable expenses, maintenance and customer support.
	We recognize revenue for industrial products when products are shipped, at which time title transfers to the customer and there are no remaining future obligations. We do not provide for estimated sales returns allowances because ChemFree’s well-established policy rarely authorizes such transactions. As an alternative to selling our parts washers, we may lease our equipment to customers under operating leases. For leased equipment, we recognize revenue monthly at the contracted monthly rate during the term of the lease. We also recognize royalty income based on the quantity of ChemFree’s proprietary fluid that is blended for the European market pursuant to an arrangement with ChemFree’s master European distributor. We classify shipping and handling amounts billed to customers in net revenue and the costs of the shipping and handling to customers as a component of cost of revenue.
	Our software license arrangements generally fall into one of the following four categories:
	●	an initial contract with the customer to license certain software modules, to provide services to get the customer live on the software (such as training and customization) and to provide post contract support (“PCS”) for a specified period of time thereafter (typically three months),
	●	purchase of additional licenses for new modules or for tier upgrades for a higher volume of licensed accounts after the initial contract,
	●	other optional standalone contracts, usually performed after the customer is live on the software, for services such as new interfaces or custom features requested by the customer, additional training and problem resolution not covered in annual maintenance contracts, and
	●	contracts for certain licensed software products that involve an initial fee plus recurring monthly fees during the contract life.
	We review each contract to determine if multiple elements exist. As such, only arrangements under the initial contract described above contain multiple elements. Our revenue recognition policies for each of the situations described above are discussed below.
	Presently, our initial software contracts do not meet the criteria for separate accounting because the software usually requires significant modification or customization that is essential to its functionality. At present, we use the completed contract method to account for our contracts as we do not have an adequate basis on which to prepare reliable estimates of percentage-of-completion for these contracts. Moreover, there are inherent hazards with software implementations, such as changes in customer requirements or software defects, that make estimates unreliable.
	Accordingly, software revenue related to the license and the specified service elements (except for PCS) in the initial contract are recognized at the completion of the contract, when (i) there are no material uncertainties regarding customer acceptance, (ii) cancellation provisions, if any, have expired and (iii) there are no significant obligations remaining. We account for the PCS element contained in the initial contract based on vendor-specific objective evidence of fair value, which are annual renewal fees for such services, and PCS is recognized ratably on a straight-line basis over the period specified in the contract. Upon renewal of the PCS contract by the customer, we recognize revenues ratably on a straight-line basis over the period specified in the PCS contract. All of our software customers purchase software maintenance and support contracts and renew such contracts annually.
	Purchases of additional licenses for tier upgrades or additional modules are recognized as license revenue in the period in which the purchase is made.
	Services provided under standalone contracts that are optional to the customer and are outside of the scope of the initial contract are single element services contracts. These standalone services contracts are not essential to the functionality of the software contained in the initial contract and generally do not include acceptance clauses or refund rights as may be included in the initial software contracts, as described above. Revenues from these services contracts, which are generally performed within a relatively short period of time, are recognized when the services are complete.
	For contracts for licensed software which include an initial fee plus recurring monthly fees for software usage, maintenance and support, we recognize the total fees ratably on a straight line basis over the estimated life of the contract as product revenue since there is no Vendor Specific Objective Evidence (VSOE) for the maintenance and support services.
	For processing services which include an initial fee plus recurring monthly fees for services, we recognize the initial fees ratably on a straight line basis over the estimated life of the contract as services revenue.
	Revenue is recorded net of applicable sales tax.
Revenue Recognition, Deferred Revenue [Policy Text Block]	Deferred Revenue - Deferred revenue consists of advance payments by software customers for annual or quarterly PCS; advance payments from customers for software licenses and professional services not yet delivered; initial payments for processing services on multi-year contracts and payments by ChemFree customers for advance billings related to leased equipment or consumables. We do not anticipate any loss under these arrangements. Deferred revenue is classified as long-term until such time that it becomes likely that the services or products will be provided within 12 months of the balance sheet date.
Cost of Sales, Policy [Policy Text Block]	Cost of Revenue - Cost of revenue for ChemFree products includes direct material, direct labor, and production overhead. For software contracts and processing services contracts, we capitalize the contract specific direct costs, which are included in other current assets and other long-term assets on the Consolidated Balance Sheets, and recognize the costs when the associated revenue is recognized. Cost of revenue for services includes direct cost of services rendered, including reimbursed expenses, pass-through third party costs, and data center and compliance costs for processing services.
Research, Development, and Computer Software, Policy [Policy Text Block]	Software Development Expense - Research and development costs are expensed in the period in which they are incurred. Contract specific software development costs are capitalized and recognized when the related contract revenue is recognized
Standard Product Warranty, Policy [Policy Text Block]	Warranty Costs - We accrue the estimated costs associated with our industrial product warranties as an expense in the period the related sales are recognized. The warranty accrual is included in accrued expenses at December 31, 2014 and 2013. At December 31, 2014 and 2013, the warranty accrual was $122,000 and $141,000, respectively.
Legal Costs, Policy [Policy Text Block]	Legal Expense - Legal expenses are recorded as a component of general and administrative expense in the period in which such expenses are incurred. Legal expenses in 2014 and 2013 related to the legal settlement described in Note 8 were reclassified and are included in the legal settlement expense line item.
Research and Development Expense, Policy [Policy Text Block]	Research and Development - Research and development costs consist principally of compensation and benefits paid to certain company employees and certain other direct costs. All research and development costs are expensed as incurred.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock Based Compensation - We record compensation cost related to unvested stock-based awards by recognizing the unamortized grant date fair value on a straight line basis over the vesting periods of each award. We have estimated forfeiture rates based on our historical experience. Stock option compensation expense for the years ended December 31, 2014 and 2013 has been recognized as a component of general and administrative expenses in the accompanying Consolidated Financial Statements. We recorded $49,000 and $82,000 of stock-based compensation expense in the years ended December 31, 2014 and 2013, respectively.
	In the years ended December 31, 2014 and 2013, a total of 16,000 and 17,000 options, respectively, were granted pursuant to the 2011 Non-employee Directors Stock Option Plan. The fair value of each option granted in 2014 and 2013 has been estimated as of the date of grant using the Black-Scholes option pricing model with the following weighted average assumptions:
	Year ended December 31,		2014			2013
	Risk free interest rate			2.5	%		2.5	%
	Expected life of option in years			10			10
	Expected dividend yield rate			0	%		0	%
	Expected volatility			73	%		74	%
	Under these assumptions, the weighted average fair value of options granted in 2014 and 2013 was $1.06 and $1.05 per share, respectively. The fair value of the grants is being amortized over the vesting period for the options. All of the company’s stock-based compensation expense relates to stock options. The total remaining unrecognized compensation cost at December 31, 2014 related to unvested options amounted to $17,000 and is expected to be recognized over 2015 and 2016.
Income Tax, Policy [Policy Text Block]	Income Taxes - We utilize the asset and liability method of accounting for income taxes. As such, deferred tax assets and liabilities are established to recognize the future tax consequences attributable to differences between the financial statement carrying amounts of the existing assets and liabilities and their respective tax bases and for net tax operating loss carryforwards.
	We follow the provisions of Financial Accounting Standards Board accounting guidance on accounting for uncertain tax positions. Accordingly, assets and liabilities are recognized for a tax position, based solely on its technical merits that is believed to be more likely than not to be fully sustainable upon examination. Accrued interest relating to uncertain tax positions is recorded as a component of interest expense and penalties related to uncertain tax positions are recorded as a component of general and administrative expense.
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Income (Loss) - Comprehensive loss represents net income (loss) adjusted for the results of certain stockholders’ equity changes not reflected in the Consolidated Statements of Operations. These items are accumulated over time as “accumulated other comprehensive loss” on the Consolidated Balance Sheet and consist primarily of net earnings/loss and foreign currency translation adjustments associated with foreign operations that use the local currency as their functional currency and unrealized gains and losses on marketable securities.
Reclassification, Policy [Policy Text Block]	Reclassifications - Certain prior year numbers have been reclassified to conform to the current year presentation.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements - In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606).” The core principle of the new accounting guidance is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. The new accounting guidance provides a five-step analysis of transactions to determine when and how revenue is recognized and requires enhanced disclosures about revenue. This update is effective for annual reporting periods beginning after December 15, 2016, including interim periods, and can be adopted either retrospectively or as a cumulative effect adjustment at the date of adoption. We are evaluating the effect adopting this new accounting guidance will have on our consolidated financial statements.

Note_1_Organization_and_Summar1

Note 1 - Organization and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2014
Note 1 - Organization and Summary of Significant Accounting Policies (Tables) [Line Items]
Schedule of Inventory, Current [Table Text Block]	(in thousands)	2014			2013
	Raw materials	$	879		$	940
	Finished goods		163			166
	Total inventories	$	1,042		$	1,106
Schedule of Capital Leased Assets [Table Text Block]	(in thousands)	2014			2013
	Cost of leased equipment	$	514		$	473
	Accumulated depreciation		(355	)		(290	)
	Carrying value of leased equipment	$	159		$	183
Schedule of Finite-Lived Intangible Assets [Table Text Block]	(in thousands)	2014			2013
	Patents	$	491		$	491
	Accumulated amortization		(472	)		(427	)
	Patents, net	$	19		$	64
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	(in thousands)
	2015	$	4
	2016		4
	2017		4
	2018		4
	2019		3
	Total amortization expense	$	19
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Year ended December 31,	2014			2013
	Risk free interest rate		2.5	%		2.5	%
	Expected life of option in years		10			10
	Expected dividend yield rate		0	%		0	%
	Expected volatility		73	%		74	%
Useful Lives [Member]
Note 1 - Organization and Summary of Significant Accounting Policies (Tables) [Line Items]
Property, Plant and Equipment [Table Text Block]	Classification	Useful life in years
	Machinery and equipment	3	-	5
	Furniture and fixtures	5	-	7
	Leasehold improvements	1	-	5
	Building		39
Components [Member]
Note 1 - Organization and Summary of Significant Accounting Policies (Tables) [Line Items]
Property, Plant and Equipment [Table Text Block]	(in thousands)	2014			2013
	Machinery and equipment	$	4,268		$	3,989
	Furniture and fixtures		192			194
	Leasehold improvements		281			281
	Building		308			308
	Subtotal		5,049			4,772
	Accumulated depreciation		(3,980	)		(3,627	)
	Property and equipment, net	$	1,069		$	1,145

Note_4_Investments_Tables

Note 4 - Investments (Tables)	12 Months Ended
	Dec. 31, 2014
Note 4 - Investments (Tables) [Line Items]
Equity Method Investments [Table Text Block]	As of and for the year ended December 31,
	(in thousands)	2014			2013
	Revenues	$	1,782		$	1,789
	Operating income (loss)		(2	)		85
	Net income (loss)		(2	)		85
	As of and for the year ended December 31,
	(in thousands)	2014			2013
	Current assets	$	260		$	180
	Non-current assets		3,004			3,007
	Current liabilities		328			249
	Stockholders’ equity		2,936			2,938
Equity Method Investments [Member]
Note 4 - Investments (Tables) [Line Items]
Equity Method Investments [Table Text Block]		Carrying Value
	At December 31, (in thousands)	2014			2013
	NKD Enterprises, LLC	$	913		$	914

Note_5_Accounts_Receivable_and1

Note 5 - Accounts Receivable and Customer Concentrations (Tables)	12 Months Ended
	Dec. 31, 2014
Receivables [Abstract]
Schedules of Concentration of Risk, by Risk Factor [Table Text Block]		Revenue						Accounts Receivable
		2014			2013			2014			2013
	ChemFree
	Customer A		16	%		18	%		20	%		17	%
	Customer B		9	%		8	%		12	%		15	%
	Customer C		21	%		21	%		15	%		18	%
	CoreCard
	Customer D		7	%		6	%		10	%		10	%

Note_6_Shortterm_Borrowings_Ta

Note 6 - Short-term Borrowings (Tables)	12 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
Schedule of Line of Credit Facilities [Table Text Block]	Year ended December 31,
	(in thousands)	2014			2013
	Maximum outstanding (month-end)	$	--		$	--
	Outstanding at year-end		--			--
	Interest rate at year-end		6	%		6	%
	Average interest rate		6	%		6	%

Note_7_Income_Taxes_Restated_T

Note 7 - Income Taxes (Restated) (Tables)	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Year ended December 31,
	(in thousands)	2014			2013
	Current	$	26		$	43
	Provision for uncertain tax positions		27			26
	Total	$	53		$	69
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year ended December 31,	2014			2013
	Statutory rate		35	%		35	%
	Change in valuation allowance		(34	%)		(35	%)
	Other – state		4	%		13	%
	Effective rate		5	%		13	%
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	(in thousands)	2014			2013
	Deferred tax assets:
	Federal, state and foreign loss carryforwards	$	3,862		$	6,527
	Capital loss carryforward		3,570			--
	Capitalized research and development		--			475
	Deferred revenue		71			77
	Federal and state tax credits		520			1,762
	Other		503			563
	Total deferred tax asset		8,526			9,404
	Less valuation allowance		(8,526	)		(9,404	)
	Net deferred tax asset	$	--		$	--
Summary of Operating Loss Carryforwards [Table Text Block]	(in thousands)	2014			2013
	2019	$	--		$	2,901
	2021		689			1,184
	2022		849			1,083
	2023		--			1,302
	Thereafter		9,498			12,177
	Total	$	11,036		$	18,647

Note_8_Commitments_and_Conting1

Note 8 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block Supplement [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Year ended December 31,
	(in thousands)
	2015	$	254
	2016		60
	2017		20
	Total minimum lease payments	$	334

Note_13_Stock_Option_Plans_Tab

Note 13 - Stock Option Plans (Tables)	12 Months Ended
	Dec. 31, 2014
Note 13 - Stock Option Plans (Tables) [Line Items]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]			2014				2013
	Options outstanding at January 1			270,500				345,500
	Options cancelled			(12,000	)			(92,000	)
	Options granted			16,000				17,000
	Options outstanding at December 31			274,500				270,500
	Options available for grant at December 31			138,000				154,000
	Options exercisable at December 31			250,000				194,167
	Exercise price ranges per share:
	Granted		$	1.35			$	1.33
	Outstanding		$	0.69 - $3.84			$	0.69 - $3.84
	Weighted average exercise price per share:
	Granted		$	1.35			$	1.33
	Outstanding at December 31		$	1.72			$	1.75
	Exercisable at December 31		$	1.76			$	1.83
Outstanding [Member]
Note 13 - Stock Option Plans (Tables) [Line Items]
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]		Options Outstanding:
		Range of				Number				Wgt. Avg. Contractual		Wgt. Avg.		Aggregate
		Exercise Price				Outstanding				Life Remaining (yrs)		Exercise Price		Intrinsic Value
		$	0.69 - $2.08				250,500				6.4	$	1.55	$	31,525
		$	3.30 - $3.84				24,000				2.9	$	3.57		--
		$	0.69 -$3.84				274,500				6.1	$	1.72	$	31,525
Exercisable [Member]
Note 13 - Stock Option Plans (Tables) [Line Items]
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]		Options Exercisable:
		Range of				Number				Wgt. Avg. Contractual		Wgt. Avg.		Aggregate
		Exercise Price				Exercisable				Life Remaining (yrs)		Exercise Price		Intrinsic Value
		$	0.69 - $2.08				226,000				6	$	1.57	$	24,985
		$	3.30 -$3.84				24,000				2.9	$	3.57		--
		$	0.69 -$3.84				250,000				5.7	$	1.76	$	24,985

Note_14_Foreign_Revenues_and_O1

Note 14 - Foreign Revenues and Operations (Tables)	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block Supplement [Abstract]
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]	Year ended December 31,
	(in thousands)	2014		2013
	Foreign Countries:
	United Kingdom	$	1,301	$	1,284
	Pacific Rim *		550		598
	Canada		489		496
	Brazil		5		59
	Other		93		35
	Subtotal		2,438		2,472
	United States		12,148		13,846
	Total	$	14,586	$	16,318

Note_15_Industry_Segments_Tabl

Note 15 - Industry Segments (Tables)	12 Months Ended
	Dec. 31, 2014
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Year ended December 31, (in thousands)	2014			2013
	Information Technology
	Revenue	$	4,188		$	4,202
	Operating loss		(1,879	)		(1,290	)
	Depreciation and amortization		150			189
	Capital expenditures		190			174
	Identifiable assets		1,621			1,725
	Industrial Products
	Revenue	$	10,398		$	12,116
	Operating income		2,021			3,074
	Depreciation and amortization		243			240
	Capital expenditures		87			380
	Identifiable assets		5,357			6,716
	Consolidated Segments
	Revenue	$	14,586		$	16,318
	Operating income		142			1,784
	Depreciation and amortization		393			429
	Capital expenditures		277			554
	Identifiable assets		6,978			8,441
	Year ended December 31, (in thousands)	2014			2013
	Consolidated segments operating income	$	142		$	1,784
	Corporate expenses		(1,323	)		(1,340	)
	Consolidated income (loss) from continuing operations	$	(1,181	)	$	444
	Depreciation and amortization
	Consolidated segments	$	393		$	429
	Corporate		5			6
	Consolidated	$	398		$	435
	Capital expenditures
	Consolidated segments	$	277		$	554
	Corporate		--			5
	Consolidated	$	277		$	559
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	As of December 31, (in thousands)	2014			2013
	Assets
	Consolidated segments identifiable assets	$	6,978		$	8,441
	Corporate		2,227			2,186
	Consolidated	$	9,205		$	10,627

Note_16_Net_Income_Loss_Per_Sh1

Note 16 - Net Income (Loss) Per Share (Tables)	12 Months Ended
	Dec. 31, 2014
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Year ended December 31,
	(in thousands, except per share data)	2014			2013
	Basic
	Net income (loss) attributable to Intelligent Systems Corporation	$	(76	)	$	1,084
	Weighted average common shares outstanding		8,958			8,958
	Net income (loss) per share	$	(0.01	)	$	0.12
	Diluted
	Net income (loss) attributable to Intelligent Systems Corporation	$	(76	)	$	1,084
	Weighted average common shares outstanding		8,958			8,958
	Effect of dilutive potential common shares: stock options		--			2
	Total		8,958			8,960
	Net income (loss) per share	$	(0.01	)	$	0.12

Note_18_Restatement_Tables

Note 18 - Restatement (Tables)	12 Months Ended
	Dec. 31, 2014
Restatement of Deferred Tax Assets [Member]
Note 18 - Restatement (Tables) [Line Items]
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]	(in thousands)	2014			2014
		as restated			as reported
	Deferred tax assets:
	Federal, state and foreign loss carryforwards	$	3,862		$	7,039
	Capital loss carryforward		3,570			--
	Capitalized research and development		--			241
	Deferred revenue		71			71
	Federal and state tax credits		520			2,269
	Other		503			503
	Total deferred tax asset		8,526			10,123
	Less valuation allowance		(8,526	)		(10,123	)
	Net deferred tax asset	$	--		$	--
Restatement of Operating Loss Carryforwards [Member]
Note 18 - Restatement (Tables) [Line Items]
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]	(in thousands)	2014			2014
		as restated			as reported
	2019	$	--		$	2,901
	2021		689			1,184
	2022		849			1,083
	2023		--			1,302
	Thereafter		9,498			13,642
	Total	$	11,036		$	20,112

Note_1_Organization_and_Summar2

Note 1 - Organization and Summary of Significant Accounting Policies (Details) (USD $)	12 Months Ended		141 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2014
Note 1 - Organization and Summary of Significant Accounting Policies (Details) [Line Items]
Number of Operating Segments	2
Marketable Securities	$463,000		$463,000
Marketable Securities, Unrealized Gain (Loss)	20,000
Inventory Valuation Reserves	95,000	102,000	95,000
Operating Leases, Income Statement, Lease Revenue	617,000	1,566,000
Operating Leases, Future Minimum Payments Receivable	425,000	125,000	425,000
Cost-method Investments, Realized Gain (Loss), Excluding Other than Temporary Impairments	145,000
Cost-method Investments, Other than Temporary Impairment	17,000
Gain on Sale of Investments	128,000	1,000
Equity Method Investments	913,000	914,000	913,000
Cost Method Investments	692,000	736,000	692,000
Finite-Lived Intangible Asset, Useful Life	10 years
Product Warranty Accrual	122,000	141,000	122,000
Allocated Share-based Compensation Expense	49,000	82,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)	16,000	17,000	1,231,500
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	17,000		17,000
General and Administrative Expense [Member]
Note 1 - Organization and Summary of Significant Accounting Policies (Details) [Line Items]
Depreciation	353,000	386,000
Patents [Member]
Note 1 - Organization and Summary of Significant Accounting Policies (Details) [Line Items]
Amortization of Intangible Assets	45,000
Previously Written Off [Member]
Note 1 - Organization and Summary of Significant Accounting Policies (Details) [Line Items]
Gain on Sale of Investments		$1,000
The 2011 Non-employee Directors Stock Option Plan [Member]
Note 1 - Organization and Summary of Significant Accounting Policies (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)	16,000	17,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)	$1.06	$1.05

Note_1_Organization_and_Summar3

Note 1 - Organization and Summary of Significant Accounting Policies (Details) - Inventories (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Inventories [Abstract]
Raw materials	$879	$940
Finished goods	163	166
Total inventories	$1,042	$1,106

Note_1_Organization_and_Summar4

Note 1 - Organization and Summary of Significant Accounting Policies (Details) - Property and Equipment - Useful Lives	12 Months Ended
	Dec. 31, 2014
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful life	3 years
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful life	5 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful life	5 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful life	7 years
Leasehold Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful life	1 year
Leasehold Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful life	5 years
Building [Member]
Property, Plant and Equipment [Line Items]
Useful life	39 years

Note_1_Organization_and_Summar5

Note 1 - Organization and Summary of Significant Accounting Policies (Details) - Property and Equipment - Components (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	$5,049	$4,772
Accumulated depreciation	-3,980	-3,627
Property and equipment, net	1,069	1,145
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	4,268	3,989
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	192	194
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	281	281
Building [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment, gross	$308	$308

Note_1_Organization_and_Summar6

Note 1 - Organization and Summary of Significant Accounting Policies (Details) - Leased Equipment (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Leased Equipment [Abstract]
Cost of leased equipment	$514	$473
Accumulated depreciation	-355	-290
Carrying value of leased equipment	$159	$183

Note_1_Organization_and_Summar7

Note 1 - Organization and Summary of Significant Accounting Policies (Details) - Patents, Net (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Finite-Lived Intangible Assets [Line Items]
Patents, net	$19
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Patents	491	491
Accumulated amortization	-472	-427
Patents, net	$19	$64

Note_1_Organization_and_Summar8

Note 1 - Organization and Summary of Significant Accounting Policies (Details) - Expected Amortization Expense (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Expected Amortization Expense [Abstract]
2015	$4
2016	4
2017	4
2018	4
2019	3
Total amortization expense	$19

Note_1_Organization_and_Summar9

Note 1 - Organization and Summary of Significant Accounting Policies (Details) - Stock-Based Compensation - Weighted Average Assumptions	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Stock-Based Compensation - Weighted Average Assumptions [Abstract]
Risk free interest rate	2.50%	2.50%
Expected life of option in years	10 years	10 years
Expected dividend yield rate	0.00%	0.00%
Expected volatility	73.00%	74.00%

Note_2_Discontinued_Operations1

Note 2 - Discontinued Operations (Details) (USD $)	12 Months Ended
	Dec. 31, 2014
Discontinued Operations and Disposal Groups [Abstract]
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest	$100,000

Note_3_Option_Agreement_Detail

Note 3 - Option Agreement (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Mar. 20, 2012
Note 3 - Option Agreement (Details) [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners				5.00%
Noncontrolling Interest, Ownership Percentage by Parent				96.00%
Increase in Shares Covered by Option				10.00%
Open Option Contracts Written, Exercise Price				1,000,000
Marketing Expense	$1,408,000	$1,632,000
Other Liabilities, Noncurrent	230,000	185,000
Option Expense [Member]
Note 3 - Option Agreement (Details) [Line Items]
Marketing Expense			18,000
Other Liabilities, Noncurrent	$18,000	$18,000

Note_4_Investments_Details

Note 4 - Investments (Details) (NKD Enterprises LLC [Member], USD $)	Dec. 31, 2014	Dec. 31, 2013
NKD Enterprises LLC [Member]
Note 4 - Investments (Details) [Line Items]
Equity Method Investment, Ownership Percentage	25.50%	25.50%
Equity Method Investment, Difference Between Carrying Amount and Underlying Equity (in Dollars)	$164,000

Note_4_Investments_Details_Equ

Note 4 - Investments (Details) - Equity Method Investment - NKD Enterprises, LLC (USD $)	Dec. 31, 2014	Dec. 31, 2013
Schedule of Equity Method Investments [Line Items]
NKD Enterprises, LLC	$913,000	$914,000
NKD Enterprises LLC [Member]
Schedule of Equity Method Investments [Line Items]
NKD Enterprises, LLC	$913,000	$914,000

Note_4_Investments_Details_Una

Note 4 - Investments (Details) - Unaudited Summarized Financial Information for NKD Enterprises, LLC - Operations (NKD Enterprises LLC [Member], USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
NKD Enterprises LLC [Member]
Schedule of Equity Method Investments [Line Items]
Revenues	$1,782	$1,789
Operating income (loss)	-2	85
Net income (loss)	-2	85
Current assets	260	180
Non-current assets	3,004	3,007
Current liabilities	328	249
Stockholders’ equity	$2,936	$2,938

Note_5_Accounts_Receivable_and2

Note 5 - Accounts Receivable and Customer Concentrations (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Receivables [Abstract]
Allowance for Doubtful Accounts Receivable, Current	$13,000	$16,000
Allowance for Loan and Lease Losses, Write-offs	$12,000	$4,000
Percentage of Consolidated Revenue	10.00%

Note_5_Accounts_Receivable_and3

Note 5 - Accounts Receivable and Customer Concentrations (Details) - Concentration of Revenue (Customer Concentration Risk [Member])	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
ChemFree Customer A [Member] | Sales Revenue, Net [Member]
ChemFree
Concentration risk	16.00%	18.00%
ChemFree Customer A [Member] | Accounts Receivable [Member]
ChemFree
Concentration risk	20.00%	17.00%
ChemFree Customer B [Member] | Sales Revenue, Net [Member]
ChemFree
Concentration risk	9.00%	8.00%
ChemFree Customer B [Member] | Accounts Receivable [Member]
ChemFree
Concentration risk	12.00%	15.00%
ChemFree Customer C [Member] | Sales Revenue, Net [Member]
ChemFree
Concentration risk	21.00%	21.00%
ChemFree Customer C [Member] | Accounts Receivable [Member]
ChemFree
Concentration risk	15.00%	18.00%
CoreCard Customer D [Member] | Sales Revenue, Net [Member]
ChemFree
Concentration risk	7.00%	6.00%
CoreCard Customer D [Member] | Accounts Receivable [Member]
ChemFree
Concentration risk	10.00%	10.00%

Note_6_Shortterm_Borrowings_De

Note 6 - Short-term Borrowings (Details) (Revolving Credit Facility [Member], USD $)	1 Months Ended
	Jun. 27, 2014	Dec. 31, 2014
Revolving Credit Facility [Member]
Note 6 - Short-term Borrowings (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum	6.00%
Line of Credit Facility, Percentage of Accounts Receiveable for Maximum Borrowing Capacity	80.00%
Line of Credit Facility, Percentage of Inventory for Maximum Borrowing Capacity	10.00%
Line of Credit Facility, Maximum Borrowing Capacity	$1,250,000
Line of Credit Facility, Current Borrowing Capacity		1,250,000
Long-term Line of Credit		$0

Note_6_Shortterm_Borrowings_De1

Note 6 - Short-term Borrowings (Details) - Credit Facility Terms and Borrowings	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Credit Facility Terms and Borrowings [Abstract]
Interest rate at year-end	6.00%	6.00%
Average interest rate	6.00%	6.00%

Note_7_Income_Taxes_Restated_D

Note 7 - Income Taxes (Restated) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Note 7 - Income Taxes (Restated) (Details) [Line Items]
Deferred Tax Assets, Tax Credit Carryforwards	$520,000	$1,762,000
Deferred Tax Assets, Gross	8,526,000	9,404,000
Deferred Tax Assets, Valuation Allowance	8,526,000	9,404,000
Operating Loss Carryforwards	11,036,000	18,647,000
Unrecognized Tax Benefits	212,000	185,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	52,000	39,000
Unrecognized Tax Benefits, Interest on Income Taxes Expense	10,000	8,000
Unrecognized Tax Benefits, Income Tax Penalties Expense	3,000	2,000
Domestic Tax Authority [Member] | VISaer [Member] | Capital Loss Carryforward [Member]
Note 7 - Income Taxes (Restated) (Details) [Line Items]
Tax Credit Carryforward, Amount	10,200,000
Prior to Their Acquisition by the Company [Member]
Note 7 - Income Taxes (Restated) (Details) [Line Items]
Operating Loss Carryforwards	$1,500,000

Note_7_Income_Taxes_Restated_D1

Note 7 - Income Taxes (Restated) (Details) - Income Tax Provision from Continuing Operations (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Income Tax Provision from Continuing Operations [Abstract]
Current	$26	$43
Provision for uncertain tax positions	27	26
Total	$53	$69

Note_7_Income_Taxes_Restated_D2

Note 7 - Income Taxes (Restated) (Details) - Reconciliation of Income Taxes Rates	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Reconciliation of Income Taxes Rates [Abstract]
Statutory rate	35.00%	35.00%
Change in valuation allowance	-34.00%	-35.00%
Other – state	4.00%	13.00%
Effective rate	5.00%	13.00%

Note_7_Income_Taxes_Restated_D3

Note 7 - Income Taxes (Restated) (Details) - Net Deferred Tax Assets (USD $)	Dec. 31, 2014	Dec. 31, 2013
Deferred tax assets:
Federal, state and foreign loss carryforwards	$3,862,000	$6,527,000
Capital loss carryforward	3,570,000
Capitalized research and development		475,000
Deferred revenue	71,000	77,000
Federal and state tax credits	520,000	1,762,000
Other	503,000	563,000
Total deferred tax asset	8,526,000	9,404,000
Less valuation allowance	-8,526,000	-9,404,000
Net deferred tax asset	$0	$0

Note_7_Income_Taxes_Restated_D4

Note 7 - Income Taxes (Restated) (Details) - Net Operating Loss Carryforwards (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Operating Loss Carryforwards [Line Items]
Operating loss carryforward	$11,036	$18,647
2019 [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforward		2,901
2021 [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforward	689	1,184
2022 [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforward	849	1,083
2023 [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforward		1,302
Thereafter [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforward	$9,498	$12,177

Note_8_Commitments_and_Conting2

Note 8 - Commitments and Contingencies (Details) (USD $)	12 Months Ended		0 Months Ended	1 Months Ended	3 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	12-May-14	Apr. 30, 2013	Mar. 31, 2014
Note 8 - Commitments and Contingencies (Details) [Line Items]
Due to Related Parties	$194,000
Operating Leases, Rent Expense	468,000	467,000
Operating Leases, Rent Expense, Sublease Rentals	23,000	27,000
Litigation Settlement, Expense	387,000	259,000
Payment Due within 5 days of the Settlement [Member] | Clearwater Environmental Services [Member]
Note 8 - Commitments and Contingencies (Details) [Line Items]
Litigation Settlement, Amount			236,000
Payment Due 90 Days after the Settlement [Member] | Clearwater Environmental Services [Member]
Note 8 - Commitments and Contingencies (Details) [Line Items]
Litigation Settlement, Amount			235,000
Payment Due 180 Days after the Settlement [Member] | Clearwater Environmental Services [Member]
Note 8 - Commitments and Contingencies (Details) [Line Items]
Litigation Settlement, Amount			235,000
Clearwater Environmental Services [Member] | Minimum [Member]
Note 8 - Commitments and Contingencies (Details) [Line Items]
Loss Contingency, Damages Sought, Value				1,700,000
Clearwater Environmental Services [Member]
Note 8 - Commitments and Contingencies (Details) [Line Items]
Litigation Settlement, Amount			706,000
Litigation Settlement, Expense		61,000			387,000
Payments for Legal Settlements		$61,000

Note_8_Commitments_and_Conting3

Note 8 - Commitments and Contingencies (Details) - Future Minimum Lease Payments (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Future Minimum Lease Payments [Abstract]
2015	$254
2016	60
2017	20
Total minimum lease payments	$334

Note_9_Postretirement_Benefits1

Note 9 - Post-retirement Benefits (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Compensation and Retirement Disclosure [Abstract]
Retirement Plan Minimum Age	65
Retirement Plan Lump Sum Cash Payment Per Year	$5,000
Retirement Plan Lump Sum Cash Payment, Maximum	50,000
Retirement Plan Lump Sum Cash Payment, Accrual	$125,000	$141,000

Note_10_Defined_Contribution_P1

Note 10 - Defined Contribution Plans (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Disclosure Text Block Supplement [Abstract]
Defined Contribution Plan, Employer Discretionary Contribution Amount	$40,000	$39,000

Note_11_Related_Party_Transact1

Note 11 - Related Party Transaction (Details) (ISC Properties, LLC [Member], USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Note 11 - Related Party Transaction (Details) [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party	$468,000	$467,000
Chief Executive Officer [Member]
Note 11 - Related Party Transaction (Details) [Line Items]
Related Party Ownership Percentage	100.00%

Note_12_Stockholders_Equity_De

Note 12 - Stockholders' Equity (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Stockholders' Equity Note [Abstract]
Common Stock, Shares Authorized	20,000,000	20,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)	$0.01	$0.01
Special Stock, Shares Authorized	2,000,000
Special Stock, Shares Outstanding	0

Note_13_Stock_Option_Plans_Det

Note 13 - Stock Option Plans (Details) (USD $)	12 Months Ended		141 Months Ended	1 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2014	Aug. 31, 2000
Note 13 - Stock Option Plans (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	2 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	16,000	17,000	1,231,500
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			724,320
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period	12,000	92,000	232,680
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	250,000	194,167	250,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	24,500		24,500
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	10 years	10 years
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized (in Dollars)	$17,000		$17,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 6 months
Director [Member] | The Directors Plan [Member]
Note 13 - Stock Option Plans (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				5,000
The 2003 Plan [Member]
Note 13 - Stock Option Plans (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized		450,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		3 years
Share-based Compensation Arrangement by Share-based Payment Award, Number of Options Ungranted		80,000
The Directors Plan [Member]
Note 13 - Stock Option Plans (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized				200,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Options Ungranted				48,000
Number of Options Each Director Received at Each Annual Meeting				4,000
Options Vesting Percentage on First and Second Anniversary				50.00%

Note_13_Stock_Option_Plans_Det1

Note 13 - Stock Option Plans (Details) - Stock Option Activity (USD $)	12 Months Ended		141 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2014
Note 13 - Stock Option Plans (Details) - Stock Option Activity [Line Items]
Options outstanding at January 1	270,500	345,500
Options cancelled	-12,000	-92,000	-232,680
Options granted	16,000	17,000	1,231,500
Options outstanding at December 31	274,500	270,500	274,500
Options available for grant at December 31	138,000	154,000	138,000
Options exercisable at December 31	250,000	194,167	250,000
Granted	$1.35	$1.33
Outstanding at December 31	$1.72	$1.75	$1.72
Exercisable at December 31	$1.76	$1.83	$1.76
Minimum [Member]
Note 13 - Stock Option Plans (Details) - Stock Option Activity [Line Items]
Outstanding	$0.69	$0.69	$0.69
Maximum [Member]
Note 13 - Stock Option Plans (Details) - Stock Option Activity [Line Items]
Outstanding	$3.84	$3.84	$3.84

Note_13_Stock_Option_Plans_Det2

Note 13 - Stock Option Plans (Details) - Stock Options Outstanding (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number Outstanding (in Shares)	274,500	270,500	345,500
Wgt. Avg. Exercise Price	$1.72	$1.75
Options Outstanding Exercise Price Range 1 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Lower Range of Exercise Price	$0.69
Upper Range of Exercise Price	$2.08
Number Outstanding (in Shares)	250,500
Wgt. Avg. Contractual Life Remaining (yrs)	6 years 146 days
Wgt. Avg. Exercise Price	$1.55
Aggregate Intrinsic Value (in Dollars)	$31,525
Options Outstanding Exercise Price Range 2 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Lower Range of Exercise Price	$3.30
Upper Range of Exercise Price	$3.84
Number Outstanding (in Shares)	24,000
Wgt. Avg. Contractual Life Remaining (yrs)	2 years 328 days
Wgt. Avg. Exercise Price	$3.57
Options Outstanding Exercise Price Range 3 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Lower Range of Exercise Price	$0.69
Upper Range of Exercise Price	$3.84
Number Outstanding (in Shares)	274,500
Wgt. Avg. Contractual Life Remaining (yrs)	6 years 36 days
Wgt. Avg. Exercise Price	$1.72
Aggregate Intrinsic Value (in Dollars)	$31,525

Note_13_Stock_Option_Plans_Det3

Note 13 - Stock Option Plans (Details) - Stock Options Exercisable (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercisable Options (in Shares)	250,000	194,167
Weighted-Average Exercise Price - Exercisable	$1.76	$1.83
Options Exercisable Exercise Price Range 1 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Lower Range of Exercise Price - Exercisable	$0.69
Upper Range of Exercise Price - Exercisable	$2.08
Exercisable Options (in Shares)	226,000
Weighted-Average Contractual Life Remaining - Exercisable	6 years
Weighted-Average Exercise Price - Exercisable	$1.57
Aggregate Intrinsic Value - Exercisable (in Dollars)	$24,985
Options Exercisable Exercise Price Range 2 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Lower Range of Exercise Price - Exercisable	$3.30
Upper Range of Exercise Price - Exercisable	$3.84
Exercisable Options (in Shares)	24,000
Weighted-Average Contractual Life Remaining - Exercisable	2 years 328 days
Weighted-Average Exercise Price - Exercisable	$3.57
Options Exercisable Exercise Price Range 3 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Lower Range of Exercise Price - Exercisable	$0.69
Upper Range of Exercise Price - Exercisable	$3.84
Exercisable Options (in Shares)	250,000
Weighted-Average Contractual Life Remaining - Exercisable	5 years 255 days
Weighted-Average Exercise Price - Exercisable	$1.76
Aggregate Intrinsic Value - Exercisable (in Dollars)	$24,985

Note_14_Foreign_Revenues_and_O2

Note 14 - Foreign Revenues and Operations (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Note 14 - Foreign Revenues and Operations (Details) [Line Items]
Assets	$9,205,000	$10,627,000
INDIA
Note 14 - Foreign Revenues and Operations (Details) [Line Items]
Assets, Noncurrent	199,000	209,000
Foreign [Member]
Note 14 - Foreign Revenues and Operations (Details) [Line Items]
Assets	557,000	502,000
Liabilities	$351,000	$304,000

Note_14_Foreign_Revenues_and_O3

Note 14 - Foreign Revenues and Operations (Details) - Foreign Revenues (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014		Dec. 31, 2013
Foreign Countries:
Revenues	$14,586		$16,318
UNITED KINGDOM
Foreign Countries:
Revenues	1,301		1,284
Pacific Rim [Member]
Foreign Countries:
Revenues	550	[1]	598	[1]
CANADA
Foreign Countries:
Revenues	489		496
BRAZIL
Foreign Countries:
Revenues	5		59
Other Countries [Member]
Foreign Countries:
Revenues	93		35
Foreign [Member]
Foreign Countries:
Revenues	2,438		2,472
UNITED STATES
Foreign Countries:
Revenues	$12,148		$13,846
[1]	Includes Australia, New Zealand, Japan and Singapore

Note_15_Industry_Segments_Deta

Note 15 - Industry Segments (Details) - Industry Segments – Operating Information (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Revenue	$14,586,000	$16,318,000
Operating income (loss)	-1,181,000	444,000
Corporate expenses	2,914,000	2,680,000
Depreciation and amortization	398,000	435,000
Capital expenditures	277,000	559,000
Identifiable assets	9,205,000	10,627,000
Information Technology [Member]
Segment Reporting Information [Line Items]
Revenue	4,188,000	4,202,000
Operating income (loss)	-1,879,000	-1,290,000
Depreciation and amortization	150,000	189,000
Capital expenditures	190,000	174,000
Identifiable assets	1,621,000	1,725,000
Industrial Products [Member]
Segment Reporting Information [Line Items]
Revenue	10,398,000	12,116,000
Operating income (loss)	2,021,000	3,074,000
Depreciation and amortization	243,000	240,000
Capital expenditures	87,000	380,000
Identifiable assets	5,357,000	6,716,000
Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue	14,586,000	16,318,000
Operating income (loss)	142,000	1,784,000
Depreciation and amortization	393,000	429,000
Capital expenditures	277,000	554,000
Identifiable assets	6,978,000	8,441,000
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Corporate expenses	-1,323,000	-1,340,000
Depreciation and amortization	5,000	6,000
Capital expenditures		5,000
Identifiable assets	$2,227,000	$2,186,000

Note_15_Industry_Segments_Deta1

Note 15 - Industry Segments (Details) - Industry Segments - Asset Information (USD $)	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$9,205,000	$10,627,000
Operating Segments [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	6,978,000	8,441,000
Corporate Segment [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$2,227,000	$2,186,000

Note_16_Net_Income_Loss_Per_Sh2

Note 16 - Net Income (Loss) Per Share (Details)	12 Months Ended
	Dec. 31, 2013
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	113,500

Note_16_Net_Income_Loss_Per_Sh3

Note 16 - Net Income (Loss) Per Share (Details) - Reconciliation of Basic and Diluted Income Per Share (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Basic
Net income (loss) attributable to Intelligent Systems Corporation (in Dollars)	($76)	$1,084
Weighted average common shares outstanding	8,958,028	8,958,028
Effect of dilutive potential common shares: stock options		2,000
Total	8,958,028	8,959,742
Net income (loss) per share (in Dollars per share)	($0.01)	$0.12
Net income (loss) per share (in Dollars per share)	($0.01)	$0.12

Note_18_Restatement_Details

Note 18 - Restatement (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Note 18 - Restatement (Details) [Line Items]
Deferred Tax Assets, Capital Loss Carryforwards	$3,570,000
Operating Loss Carryforwards	11,036,000	18,647,000
Domestic Tax Authority [Member] | VISaer [Member] | Capital Loss Carryforward [Member]
Note 18 - Restatement (Details) [Line Items]
Tax Credit Carryforward, Amount	10,200,000
Scenario, Previously Reported [Member] | Adjustment to Operating Loss Carryforwards Subject to Separate Return Limitation Year Rules [Member]
Note 18 - Restatement (Details) [Line Items]
Operating Loss Carryforwards	11,300,000
Scenario, Previously Reported [Member]
Note 18 - Restatement (Details) [Line Items]
Operating Loss Carryforwards	20,112,000
VISaer [Member]
Note 18 - Restatement (Details) [Line Items]
Deferred Tax Assets, Capital Loss Carryforwards	3,600,000
Adjustment to Operating Loss Carryforwards Subject to Separate Return Limitation Year Rules [Member]
Note 18 - Restatement (Details) [Line Items]
Operating Loss Carryforwards	$1,500,000

Note_18_Restatement_Details_Ne

Note 18 - Restatement (Details) - Net Deferred Tax Assets (USD $)	Dec. 31, 2014	Dec. 31, 2013
Deferred tax assets:
Federal, state and foreign loss carryforwards	$3,862,000	$6,527,000
Capital loss carryforward	3,570,000
Capitalized research and development		475,000
Deferred revenue	71,000	77,000
Federal and state tax credits	520,000	1,762,000
Other	503,000	563,000
Total deferred tax asset	8,526,000	9,404,000
Less valuation allowance	-8,526,000	-9,404,000
Net deferred tax asset	0
Scenario, Previously Reported [Member]
Deferred tax assets:
Federal, state and foreign loss carryforwards	7,039,000
Capitalized research and development	241,000
Deferred revenue	71,000
Federal and state tax credits	2,269,000
Other	503,000
Total deferred tax asset	10,123,000
Less valuation allowance	-10,123,000
Net deferred tax asset	$0

Note_18_Restatement_Details_Ne1

Note 18 - Restatement (Details) - Net Operating Loss Carryforwards (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Operating loss carryforwards	$11,036	$18,647
Scenario, Previously Reported [Member] | 2019 [Member]
Operating loss carryforwards	2,901
Scenario, Previously Reported [Member] | 2021 [Member]
Operating loss carryforwards	1,184
Scenario, Previously Reported [Member] | 2022 [Member]
Operating loss carryforwards	1,083
Scenario, Previously Reported [Member] | 2023 [Member]
Operating loss carryforwards	1,302
Scenario, Previously Reported [Member] | Thereafter [Member]
Operating loss carryforwards	13,642
Scenario, Previously Reported [Member]
Operating loss carryforwards	20,112
2019 [Member]
Operating loss carryforwards		2,901
2021 [Member]
Operating loss carryforwards	689	1,184
2022 [Member]
Operating loss carryforwards	849	1,083
2023 [Member]
Operating loss carryforwards		1,302
Thereafter [Member]
Operating loss carryforwards	$9,498	$12,177