Recycling Asset (IDSA) 10-K 26 Mar 18 2017 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Mar. 12, 2018	Jun. 30, 2017
Entity Information [Line Items]
Entity Registrant Name	INDUSTRIAL SERVICES OF AMERICA INC /FL
Entity Central Index Key	4,187
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		8,089,129
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 8,608,748

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 841	$ 526
Income tax receivable	0	14
Accounts receivable – trade after allowance for doubtful accounts of $60.0 thousand and $35.0 thousand in 2017 and 2016, respectively	4,220	3,361
Receivables and other assets from related parties (Note 9)	92	150
Inventories (Note 1)	5,106	3,437
Prepaid expenses and other current assets	182	216
Total current assets	10,441	7,704
Net property and equipment (Note 1)	11,212	13,068
Other assets
Deferred income taxes (Note 6)	27	27
Other non-current assets	187	57
Total other assets	214	84
Total assets	21,867	20,856
Current liabilities
Current maturities of long-term debt (Note 3)	5,018	2,942
Current maturities of long-term debt, related parties  (Note 3 and 9)	64	0
Current maturities of capital lease obligations (Note 4)	300	198
Bank overdrafts	148	79
Accounts payable	1,784	1,605
Payable and accrued expenses to related parties (Note 10)	173	578
Income tax payable	2	0
Other current liabilities	765	627
Total current liabilities	8,254	6,029
Long-term liabilities
Long-term debt, related parties (Note 3 and 10)	1,536	1,504
Capital lease obligations, net of current maturities (Note 4)	819	1,050
Total long-term liabilities	2,355	2,554
Shareholders’ equity
Common stock, $0.0033 par value: 20.0 million shares authorized in 2017 and 2016; 8,089,129 and 8,074,541 shares issued and outstanding in 2017 and 2016, respectively	27	27
Additional paid-in capital	24,028	23,912
Stock warrants outstanding	1,025	1,025
Retained losses	(13,778)	(12,647)
Treasury stock at cost, 30,690 shares in 2017 and 2016	(44)	(44)
Total shareholders’ equity	11,258	12,273
Total liabilities and shareholders’ equity	$ 21,867	$ 20,856

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Allowance for doubtful accounts	$ 60,000	$ 35,000
Common stock, par value	$ 0.0033	$ 0.0033
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	8,089,129	8,074,541
Common stock, shares outstanding	8,089,129	8,074,541
Treasury stock, shares	30,690	30,690

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Revenue from product sales
Revenue from ferrous operations	$ 21,885	$ 12,947
Revenue from non-ferrous operations	31,620	21,870
Revenue from auto parts operations and other revenue	1,430	1,688
Total revenue from product sales	54,935	36,505
Cost of sales for product sales	51,727	35,086
Gross profit	3,208	1,419
Selling, general, and administrative expenses	3,490	4,475
Loss before other income (expense)	(282)	(3,056)
Other income (expense)
Interest expense, including loan fee amortization	(848)	(509)
Gain on sale of assets	27	0
Gain on insurance proceeds	0	399
Other (expense) income, net	(16)	16
Total other expense, net	(837)	(94)
Loss before income taxes	(1,119)	(3,150)
Income tax provision (Note 6)	12	80
Net Loss	$ (1,131)	$ (3,230)
Net loss per share of common stock:
Basic loss per share	$ (0.14)	$ (0.40)
Diluted loss per share	$ (0.14)	$ (0.40)
Weighted average shares outstanding:
Basic (in Shares)	8,078	8,048
Diluted (in Shares)	8,078	8,048

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Stock Warrants [Member]	Retained Losses [Member]	Treasury Stock [Member]
Balance at Dec. 31, 2015	$ 15,146	$ 27	$ 23,555	$ 1,025	$ (9,417)	$ (44)
Balance (in Shares) at Dec. 31, 2015		8,049,622				(30,690)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock	0
Common stock (in Shares)		55,609
Share-based compensation	357		357
Net loss	(3,230)				(3,230)
Balance at Dec. 31, 2016	12,273	$ 27	23,912	1,025	(12,647)	$ (44)
Balance (in Shares) at Dec. 31, 2016		8,105,231				(30,690)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock	0
Common stock (in Shares)		14,588
Share-based compensation	116		116
Net loss	(1,131)				(1,131)
Balance at Dec. 31, 2017	$ 11,258	$ 27	$ 24,028	$ 1,025	$ (13,778)	$ (44)
Balance (in Shares) at Dec. 31, 2017		8,119,819				(30,690)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities
Net loss	$ (1,131,000)	$ (3,230,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Bad debt expense	25,000	0
Depreciation and amortization	2,191,000	2,297,000
Share-based compensation expense	116,000	357,000
Gain on sale of assets	(27,000)	0
Gain from insurance proceeds	0	(399,000)
Deferred income taxes	0	70,000
Amortization of loan fees included in interest expense	123,900	130,100
Change in assets and liabilities
Receivables	(884,000)	(1,692,000)
Receivables from related parties	58,000	58,000
Inventories	(1,669,000)	(1,027,000)
Income tax receivable/payable	16,000	0
Prepaid expenses and other assets	(95,000)	80,000
Accounts payable	179,000	(547,000)
Payables and accrued expenses to related parties	(405,000)	160,000
Other current liabilities	138,000	433,000
Net cash used in operating activities	(1,364,000)	(3,310,000)
Cash flows from investing activities
Proceeds from insurance claim	0	479,000
Proceeds from sale of property and equipment	28,000	0
Purchases of property and equipment	(132,000)	(8,000)
Net cash (used in) from investing activities	(104,000)	471,000
Cash flows from financing activities
Loan fees capitalized	(125,000)	(241,000)
Change in bank overdrafts	69,000	79,000
Payments on long-term debt	0	(20,000)
Payments on long-term debt, related parties	(33,000)	0
Payments on capital lease obligations	(204,000)	(37,000)
Proceeds from revolving line of credit, net	2,076,000	2,942,000
Net cash from financing activities	1,783,000	2,723,000
Cash flows from discontinued operations
Net change in cash and cash equivalents	315,000	(116,000)
Cash and cash equivalents at beginning of year	526,000	642,000
Cash and cash equivalents at end of year	841,000	526,000
Supplemental disclosure of cash flow information:
Cash paid for interest	755,000	300,000
Tax refunds received	5,000	5,000
Cash paid for income taxes	2,000	15,000
Supplemental disclosure of noncash investing and financing activities:
Equipment financed by related party debt	129,000	0
Equipment additions financed by capital lease obligations	75,000	1,285,000
Conversion of related party payables to long-term debt, related parties	$ 0	$ 1,504,000

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND GENERAL Nature of Business Industrial Services of America, Inc. (a Florida corporation) and its subsidiaries ("ISA" or the "Company") buys, processes and markets ferrous and non-ferrous metals and other recyclable commodities four Additionally, ISA operates one Pick.Pull.Save used automobile parts yard. All of these activities operate under the Company's Recycling Segment. The Company's core business is now focused on the metal recycling industry. During 2016, the Company announced that the Company formed a special committee of independent board members to evaluate various growth and strategic options. During the first quarter of 2017, the special committee concluded its work and reported to the Board. The Board accepted the special committee's recommendation to focus on returning the core recycling business to profitability. The Company intends to do this by increasing efficiencies and productivity, which included the commercial restart of the Company's auto shredder in the second quarter of 2017, which had been previously idled in 2015. The Company intends to run the auto shredder in the normal course of business subject to market conditions and operating needs. ISA will also evaluate other various options and remain alert for possible strategic partnerships, joint ventures and mergers/acquisitions In connection with the evaluation of strategic alternatives, on September 30, 2016, the Company and Algar, Inc. ("Algar") mutually agreed to terminate the Management Services Agreement between them dated as of December 1, 2013 (the "Management Agreement"), pursuant to the Agreement to Terminate Management Services among the Company, Algar, and Sean Garber dated as of September 30, 2016 (the "Termination Agreement"). See Note 9 - Related Party Transactions Effective September 30, 2016, Mr. Garber resigned from all positions with the Company, including as President. Also, on September 30, 2016, the Company’s Chief Financial Officer was appointed to serve in the additional role as President . Liquidity Risk Factors Management believes it will have adequate liquidity for at least one 2018 2019 and the amended credit facility with MidCap Business Credit LLC ("MidCap") which extended the contractual maturity date to February 28, 2020 and increased the borrowing availability as described in Note 3 - Long-term Debt and Notes Payable to Bank Revenue Recognition The Company recognizes revenue from processed ferrous and non-ferrous scrap metal sales when title passes to the customer, which generally is upon delivery of the related materials. The Company also recognizes revenue on auto parts when title passes to the customer. Fair Value of Financial Instruments T he Company carries certain of its financial assets and liabilities at fair value on a recurring basis. Cash and cash equivalents are carried at cost which approximates fair value. Long-term debt is carried at cost, and the fair value is disclosed herein. In addition, the Company measures certain assets, such as long-lived assets, at fair value on a non-recurring basis to evaluate those assets for potential impairment. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date In accordance with applicable accounting standards, the Company categorizes its financial assets and liabilities into the following fair value hierarchy: Level 1 – Financial assets and liabilities with values based on unadjusted quoted prices for identical assets or liabilities in an active market. Examples of Level 1 Level 2 – Financial assets and liabilities with values based on quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability. Examples of Level 2 Pricing models are utilized to estimate fair value for certain financial assets and liabilities categorized in Level 2 Level 3 – Financial assets and liabilities with values based on prices or valuation techniques that require inputs that are both unobservable in the market and significant to the overall fair value measurement. These inputs reflect management’s judgment about the assumptions that a market participant would use in pricing the asset or liability, and are based on the best available information, some of which is internally developed. When determining the fair value measurements for financial assets and liabilities carried at fair value on a recurring basis, the Company considers the principal or most advantageous market in which it would transact and consider assumptions that market participants would use when pricing the asset or liability. When possible, ISA looks to active and observable markets to price identical assets or liabilities. When identical assets and liabilities are not traded in active markets, the Company looks to market observable data for similar assets and liabilities. Nevertheless, certain assets and liabilities are not actively traded in observable markets, and the Company uses alternative valuation techniques to derive fair value measurements. The Company uses the fair value methodology outlined in the related accounting standards to value the assets and liabilities for cash and debt. All of the Company's cash is defined as Level 1 2 In accordance with this guidance, the following tables represent the fair value hierarchy for Level 1 and Level 2 financial instruments, in thousands, at December 31, 2017 and 2016 Fair Value at Reporting Date Using Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs 2017 Level 1 Level 2 Total Assets: Cash and cash equivalents $ 841 $ — $ 841 Liabilities Current maturities of long-term debt $ — $ (5,018 ) $ (5,018 ) Long-term debt, related parties — (1,331 ) (1,331 ) Fair Value at Reporting Date Using Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs 2016 Level 1 Level 2 Total Assets: Cash and cash equivalents $ 526 $ — $ 526 Liabilities Current $ — $ ( 2,942 ) $ (2,942 ) Long-term debt, related parties — (1,171 ) (1,171 ) The Company had no transfers in or out of Levels 1 2 3 December 31, 2017 or 2016 . Estimates In preparing the consolidated financial statements in conformity with generally accepted accounting principles in the United States of America ("GAAP"), management must make estimates and assumptions. These estimates and assumptions affect the amounts reported for assets, liabilities, revenues and expenses, as well as affecting the disclosures provided. Examples of estimates include the allowance for doubtful accounts, estimates of realizability of deferred income tax assets and liabilities, estimates of inventory balances and values, and estimates of stock option and warrant values. The Company also uses estimates when assessing fair values of assets and liabilities acquired in business acquisitions as well as any fair value and any related impairment charges related to the carrying value of inventory and machinery and equipment, and other long-lived assets. Despite Principles of Consolidation The Consolidated Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. Upon consolidation, all inter-company accounts, transactions and profits have been eliminated. Reclassifications The Company has reclassified certain items within the accompanying Consolidated Financial Statements and these Notes to Consolidated Financial Statements for the prior year in order to be comparable with the current presentation. These reclassifications had no effect on previously reported net income (loss) or shareholders' equity. Cash and Cash Equivalents Cash and cash equivalents includes cash in banks with original maturities of three The Company maintains cash balances in excess of federally insured limits. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable consists primarily of amounts due from U.S. customers from product sales. The allowance for doubtful accounts totaled $60.0 thousand and $35.0 thousand at December 31, 2017 and 2016 30 to 60 days after the invoice date. Losses are charged off to the allowance when it is deemed further collection efforts will not provide additional recoveries. Major Customer The Company had sales to a major customer that totaled approximately 16.3% and 12.5% of net sales f or the years ended December 31, 2017 2016 December 31, 2017 2016 Inventories The Company's inventories primarily consist of ferrous and non-ferrous scrap metals, and are valued at the lower of average purchased cost or net realizable value ("NRV") based on the specific scrap commodity. See Impact of Recently Issued Accounting Standards at the end of Note 1 Certain assumptions are made regarding future demand and net realizable value in order to assess whether inventory is properly recorded at the lower of cost or NRV. Assumptions are based on historical experience, current market conditions and remaining costs of processing (if any) and disposal. If the anticipated future selling prices of scrap metal and finished steel products should decline, the Company would re-assess the recorded NRV of the inventory and make any adjustments believed necessary in order to reduce the value of the inventory (and increase cost of sales) to the lower of cost or NRV. The Company did not have a lower of cost or NRV inventory write-down for the years ended December 31, 2017 2016 Some commodities are in saleable condition at acquisition. The Company purchases these commodities in small amounts until it has a truckload of material available for shipment. Some commodities are not in saleable condition at acquisition. These commodities must be shredded, torched or baled. ISA does not have work-in-process inventory that needs to be manufactured to become finished goods. The Company includes processing costs in inventory for all commodities based upon weight Inventories for ferrous and non-ferrous materials as of December 31, 2017 and 2016 consist of the following: December 31, 2017 December 31, 2016 (in thousands) Raw materials $ 3,046 $ 2,222 Finished goods 1,366 805 Processing costs 694 410 Total inventories for sale $ 5,106 $ 3,437 Property and Equipment Property and equipment are stated at cost and depreciated on a straight-line basis over the estimated useful lives of the related property. Property and equipment, in thousands, as of December 31, 2017 and 2016 consist of the following: Life 2017 2016 (in thousands) Land $ 4,993 $ 4,993 Equipment and vehicles 1-10 years 26,738 26,606 Office equipment 1-7 years 1,457 1,624 Building and leasehold improvements 5-40 years 7,685 7,708 $ 40,873 $ 40,931 Less accumulated depreciation 29,661 27,863 $ 11,212 $ 13,068 Depreciation expense for the years ended December 31, 2017 and 2016 $2.2 million and $2.3 million, respectively. Of the $2.2 million of depreciation expense recognized in 2017 $ 2.1 $0.1 $2.3 million of depreciation expense recognized in 2016 $2.2 million was recorded in cost of sales, and $0.1 million was recorded in general and administrative expense. Certain Banking Expenses The Company has included certain banking costs relating to our loans and loan restructuring within interest expense. The loan fees amortization totaled $123.9 thousand and $130.1 thousand for the years ended December 31, 2017 and 2016 2016 In 2017 . Shipping and Handling Fees and Costs Shipping and handling charges incurred by the Company are included in cost of sales and shipping charges billed to the customer are included in revenues in the accompanying consolidated statements of operations. Derivative and Hedging Activities The Company is exposed to market risk stemming from changes in metal commodity prices, and interest rates. In the normal course of business, the Company actively manages its exposure to interest rate risks by entering into various hedging transactions, authorized under established policies that place clear controls on these activities. Derivative financial instruments previously used consist of interest rate swap contracts. Derivative financial instruments are accounted for under the provisions of the FASB's authoritative guidance titled “ASC 815 Under these standards, derivatives are carried on the balance sheet at fair value. The Company's interest rate swaps were designated as a cash flow hedge, and the effective portions of changes in the fair value of the derivatives were recorded as a component of other comprehensive income or loss and were recognized in the statement of operations when the hedged item affected earnings. Ineffective portions of changes in the fair value of cash flow hedges were recognized in gain or loss on derivative liabilities. Cash flows related to derivatives were included in operating activities. As of December 31, 2017 and 2016 During 2017 2016 , the Company did not use derivative instruments in the form of exchange traded commodity futures to assist in managing commodity price risk. The Company does not enter into any commodity hedges for trading purposes. Income Taxes Deferred income taxes are recorded to recognize the tax consequences on future years of differences between the tax basis of assets and liabilities and their carrying amounts for financial reporting purposes, referred to as “temporary differences,” and for net operating loss carry-forwards subject to an ongoing assessment of realizability. Deferred income taxes are measured by applying currently enacted tax laws. The Company uses the deferral method of accounting for available state tax credits relating to the purchase of the shredder equipment. The FASB has issued guidance, included in the ASC, related to the accounting for uncertainty in income taxes recognized in financial statements. The Company recognizes uncertain income tax positions using the "more-likely-than-not" approach as defined in the ASC. The amount recognized is subject to estimate and management’s judgment with respect to the most likely outcome for each uncertain tax position. The amount that is ultimately sustained for an individual uncertain tax position or for all uncertain tax positions in the aggregate could differ from the amount recognized. The Company has no liability for uncertain tax positions recognized as of December 31, 2017 and 2016 . As a policy, the Company recognizes interest accrued related to unrecognized tax positions in interest expense and penalties in operating expenses. See also Note 6 - Income Taxes Earnings (Loss) Per Share Basic earnings (loss) per share are computed by dividing net income (loss) by the weighted average number of common shares outstanding during the year. Diluted earnings (loss) per share are computed by dividing net income (loss) by the weighted average number of common shares outstanding plus the dilutive effect of stock options, restricted stock units and warrants. Stock Option Arrangements The Company has a Long Term Incentive Plan adopted in 2009 2.4 million shares The Company provides compensation benefits by granting stock options and other share-based awards to employees and directors The exercise price of each option is equal to the market price of the Company's stock on the date of grant. The maximum term of the option is five years . The plan is accounted for based on FASB’s authoritative guidance titled "ASC 718 " The Company recognizes share-based compensation expense for the fair value of the awards, on the date granted, on a straight-line basis over their vesting term (service period). Compensation expense is recognized only for share-based payments expected to vest. The Company estimates forfeitures at the date of grant based on the Company's historical experience and future expectations. The Company uses the grant date stock price to value the Company's restricted stock units. The fair value of each restricted stock unit is estimated on the date of grant. The Company uses the Modified Black-Scholes-Merton option-pricing model to value the Company's stock options for each employee stock option award. Note 10 - Share-based Compensation and Other Compensation Agreements Using these option pricing models, the fair value of each stock option award is estimated on the date of grant There are two The Company estimates expected volatility based on traded option volatility of the Company's stock over a term equal to the expected term of the option granted. The expected term of stock option awards granted is derived from historical exercise experience under the Company's stock option plans and represents the period of time that stock option awards granted are expected to be outstanding. The expected term assumption incorporates the contractual term of an option grant, as well as the vesting period of an award. The risk-free interest rate is based on the implied yield on a U.S. Treasury constant maturity with a remaining term equal to the expected term of the option granted. The assumptions used in calculating the fair value of stock-based payment awards represent management's best estimates, but these estimates involve inherent uncertainties and the application of management's judgment. As a result, if factors change and different assumptions are used, stock-based compensation expense could be materially different in the future. In addition, the Company is required to estimate the expected forfeiture rate, and only recognize expense for those shares expected to vest. If the actual forfeiture rate is materially different from the estimate, the stock-based compensation expense could be significantly different from what was recorded in the current period. Treasury shares or new shares are issued for exercised options. The Company does not expect to repurchase any additional shares within the following annual period to accommodate the exercise of outstanding stock options. Under the LTIP, the Company may grant any of these types of awards: non-qualified and incentive stock options; stock appreciation rights; and other stock awards including stock units, restricted stock units, performance shares, performance units and restricted stock. The performance goals that the Company may use for such awards will be based on any one or more of the following performance measures: cash flow; earnings; earnings per share; market value added or economic value added; profits; return on assets; return on equity; return on investment; revenues; stock price; or total shareholder return. The LTIP is administered by a committee selected by the Board consisting of two one Subject to shareholder approval and restrictions on exercisability set forth in a Stock Option Agreement entered into on December 2, 2013 between the Company and Algar (the “Stock Option Agreement”), the Company granted Algar an option to purchase a total of 1.5 million shares (in four Note 9 - Related Party Transactions The Company used the Lattice-Based model to value the Company's stock options for the Algar Options due to market and performance conditions prior to September 30, 2016. See Note 10 - Share-based Compensation and Other Compensation Agreements two Subsequent Events The Company has evaluated the period from December 31, 2017 through the date the financial statements herein were issued and noted no subsequent events requiring recognition or disclosure in the financial statements. Impact of Recently Issued Accounting Standards In May 2014, the FASB issued ASU 2014 09 Revenue from Contracts with Customers 606 2014 09 2014 09 In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes In February 2016, the FASB issued ASU No. 2016-02, Leases The amendments in ASU 2016-02 are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. Lessees (for capital and operating leases) and lessors (for sales-type, direct financing, and operating leases) must apply a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The modified retrospective approach would not require any transition accounting for leases that expired before the earliest comparative period presented. Lessees and lessors may not apply a full retrospective transition approach. The Company is evaluating the potential impact of ASU 2016-02 on the Consolidated Financial Statements In June 2016, the FASB issued ASU 2016 13 Financial Instruments - Credit Losses ASU 2016 13 The Company is evaluating the potential impact of ASU 2016 13 I n August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows, Classification of Certain Cash Receipts and Cash Payments .

MANAGEMENT SERVICES AGREEMENT W

MANAGEMENT SERVICES AGREEMENT WITH ALGAR, INC.	12 Months Ended
	Dec. 31, 2017
Management Services Agreement With Algar Inc [Abstract]
Management Services Agreement with Algar, Inc.	NOTE 2 - MANAGEMENT SERVICES AGREEMENT WITH ALGAR, INC. On December 2, 2013, the Company and Algar entered into a Management Services Agreement (the “Management Agreement”). The term of the Management Agreement was effective December 1, 2013 with a contractual term expiring on December 31, 2016, subject to earlier termination upon mutual agreement or upon circumstances set forth in the agreement. On September 30, 2016 (the "Termination Effective Date"), the Company and Algar mutually agreed to terminate the Management Agreement pursuant to the Termination Agreement. See the details below. Under the Management Agreement, Algar provided the Company with day-to-day senior executive level operating management services. Algar also provided business, financial, and organizational strategy and consulting services, as the Company’s board of directors reasonably requested from time to time The Management Agreement gave Algar the right to appoint the Company’s President and one additional executive officer of the Company. The Management Agreement also provided that the Company’s board of directors be increased up to seven members. The Company and Algar also agreed that Algar, subject to certain limitations and Nasdaq listing requirements, could cause the appointment of up to two members to the board of directors, one of whom will serve as Vice Chairman. The Company appointed Sean Garber to the Company’s board of directors on October 15, 2014. Mr. Garber was also appointed Vice Chairman at that time. On December 2, 2013, in connection with the Management Agreement, the Company’s board of directors appointed Mr. Garber as President. Mr. Garber replaced Orson Oliver who had been serving as interim President. As of December 31, 2017, Mr. Oliver continues to serve as the Company’s Chairman and interim Chief Executive Officer. Mr. Garber, Algar’s Chairman and Chief Executive Officer, formerly served as the Company’s President from 1997 to 2000. Mr. Garber is also Algar’s largest shareholder. Algar is located in Louisville, Kentucky and specializes in the procurement and sale of new and used auto parts as well as automotive and metal recycling. Effective September 30, 2016, pursuant to the Termination Agreement, Mr. Garber resigned from all positions with the Company, including as President, and the Board appointed Todd Phillips as President. Mr. Phillips has been the Company's CFO since December 31, 2014 and will continue to serve in that role. The Company was required to reimburse Algar on a monthly basis for its pre-approved expenses, as defined in the Management Agreement, including expenses associated with the salaries of its executive appointees and employees. Under the Management Agreement, through the Termination Effective Date, the Company reimbursed Algar for the portion of Mr. Garber’s salary that was attributable to Algar’s services under the Management Agreement in an amount not exceeding $20.8 thousand per month, or $250.0 thousand per year plus other expenses. Also, under the Management Agreement, Algar was to be paid a bonus in an amount equal to 10.0% of any year-over-year increase in the Company’s adjusted pre-tax income during the term. See Note 9 - Related Party Transactions S ubject to shareholder approval and restrictions on exercisability set forth in a Stock Option Agreement entered into on December 2, 2013 between the Company and Algar (the “Stock Option Agreement”), the Company granted Algar an option to purchase a total of 1.5 million shares of Company common stock at an exercise price per share of $5.00. The Company's shareholders approved the Algar Options on October 15, 2014. On September 30, 2016, the Company and Algar mutually agreed to terminate the Management Agreement. As part of the agreement to terminate the Management Agreement, the Stock Option Agreement was also terminated. None of the options were exercised. In connection with the Management Agreement, Mr. Garber and Orson Oliver, the Company’s interim Chief Executive Officer and Chairman of the Board of Directors, received an Irrevocable Proxy from each of Harry Kletter, K & R, LLC (K&R) and the Harry Kletter Family Limited Partnership (collectively, “Kletter”), which provided Mr. Oliver and Mr. Garber joint voting authority over the shares owned by Kletter, approximately 27.0% of the Company’s issued and outstanding common stock. As of December 31, 2013, Kletter was the Company’s largest shareholder. Mr. Garber and Mr. Oliver terminated the Irrevocable Proxies that were received in connection with the Management Agreement as of the Termination Effective Date.

LONG TERM DEBT AND NOTES PAYABL

LONG TERM DEBT AND NOTES PAYABLE TO BANK	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Long Term Debt and Notes Payable to Bank	NOTE 3 - LONG-TERM DEBT AND NOTES PAYABLE TO BANK Summary: On February 29, 2016, the Company entered into a Loan Agreement (the "2016 Loan") with MidCap and paid off all remaining amounts due to the Company's previous lender Wells Fargo. Additionally on February 29, 2016, the Company converted certain amounts payable to related parties into unsecured term notes payable to the same related parties as more fully described in Note 9 - Related Party Transactions Note 9 - Related Party Transactions MidCap: On February 29, 2016, the Company entered into the 2016 Loan which, as initially entered into, provided a $6.0 million senior, secured asset-based line of credit with MidCap. The Company could borrow up to the sum of (a) 85% of the value of its eligible domestic accounts receivable; (b) the lesser of (i) $2.5 million, and (ii) 75% of the net orderly liquidation value of eligible inventory; and (c) the lesser of (i) $500,000, and (ii) 40% of appraised net forced liquidation value of eligible fixed assets (the "Equipment Sublimit"). The Equipment Sublimit amortizes monthly on a straight line basis over sixty Proceeds from this loan were used to pay transaction expenses, pay off and close the remaining balance on the Wells Fargo revolving line of credit and fund working capital requirements. The interest rate on the 2016 Loan is equal to the prime rate (4.50% as of December 31, 2017) plus 250 In the Event of a Default (as defined in the 2016 Loan Agreement), the interest rate will increase by 300 The 2016 Loan also has a monthly collateral-monitoring fee equal to 27.5 100 50 The 2016 Loan has a maturity date of February 28, 2020 based on the amendment described below. The borrowings under the revolving credit agreement are classified as short-term obligations under GAAP as the agreement with MidCap contains a subjective acceleration clause and requires the Company to maintain a lockbox arrangement with the lender. The Company was subject to a prepayment fee of $120.0 thousand if the 2016 Loan was terminated or prepaid prior to the one year anniversary of the loan. The Company is subject to a prepayment fee of $60.0 thousand if the 2016 Loan is terminated or prepaid subsequent to the one year anniversary of the loan, but prior to the maturity date. The $60.0 thousand fee is reduced to zero Interest and monthly fees under the 2016 Loan are payable monthly in arrears. The 2016 Loan Agreement contains a minimum line availability covenant equal to $350.0 thousand. This covenant may be replaced by a Fixed Charge Coverage Ratio ("FCCR") covenant once the Company has achieved an FCCR of 1.0 The Company granted MidCap a first priority security interest in all of the assets of ISA pursuant to the terms of a Security Agreement. The Company is allowed to sell or refinance up to $3.0 million in fair market value of real property provided (i) the proceeds from such refinance or sale remain with the Company; and (ii) no event of default exists at the time of such refinance or sale. On March 31, 2017, the Company and each of its wholly-owned subsidiaries entered into an amendment to the 2016 Loan with MidCap ("First Amendment"). The First Amendment increased the line of credit from $6.0 million to $8.0 million and extended the maturity date to February 28, 2020. As amended, the line of credit permits the Company to borrow an amount under the 2016 Loan equal to the lesser of (A) $8.0 million; and (B)(i) 85% of the value of the Company’s eligible domestic accounts receivable, plus (ii) the lesser of (x) $2.5 million and (y) 75% of the net orderly liquidation value of eligible inventory, plus (iii) the lesser of (x) $400,000 and (y) 40% of appraised net forced liquidation value of eligible fixed assets, plus (iv) the lesser of (x) $1.75 million and (y) 45% of the appraised value of certain properties owned by the Company (subject to MidCap's receipt of any third-party or internal approvals it may require in its discretion), minus (v) any amount which MidCap may require from time to time, pursuant to terms of the agreement, in order to secure amounts owed to MidCap under the agreement The First Amendment contains a minimum line availability covenant equal to $350.0 thousand, the same as the 2016 Loan. On April 26, 2017, certain borrowing base restrictions were satisfied with MidCap which resulted in an increase in availability of $1.75 million. The 2016 Loan had availability of $1.3 million as of December 31, 2017 Long term debt as of December 31, 2017 and 2016 2017 2016 (in thousands) Revolving $ 5,018 $ 2,942 7 100 Grade Lane, LLC related party note (See Note 9 - Related Party 884 884 K&R, LLC related party notes 716 620 6,618 4,446 Less current maturities 5,082 2,942 $ 1,536 $ 1,504 The annual contractual maturities of long-term debt, in thousands, for the next five December 31, 2017 are as follows: 2018 $ 64 2019 32 2020 6,522 2021 — 2022 — Total long-term debt $ 6,618 The Company paid and capitalized loan fees in the amount of $124.9 thousand and $240.5 thousand during the years ended December 31, 2017 2016 Amounts owed to K&R, LLC and 7100 Grade Lane LLC are more fully described in Note 9 - Related Party Transactions

LEASE COMMITMENTS

LEASE COMMITMENTS	12 Months Ended
	Dec. 31, 2017
Leases [Abstract]
Lease Commitments	NOTE 4 - LEASE COMMITMENTS Operating Leases: The Company leased a portion of its Louisville, Kentucky facility from a related party (see Note 9 - Related Party Transactions The lease is for a period of seven years with rent payments of $37.5 thousand per month for the first five years. For each of the following one year periods, the annual rent increases the lesser of (a) the percentage change in the CPI over the preceding twelve months, or (b) 2% of the previous year's annual rent. The Company has the option to extend the lease for two additional consecutive terms, each such extended term to be for a period of five years. In addition, the Company is responsible for real estate taxes, insurance, utilities and maintenance expense . The Company signed a lease, effective December 1, 2014, to lease a facility in the Seymour, Indiana area. This lease is for a period of three years . The Company has the option to extend the lease for three three 3 Rent is $8.0 thousand per month and increases each year by $0.2 thousand per month. In the event ISA exercises the option to renew the lease for a second three year three year The Company signed a lease, effective October 1, 2014, to lease three $28.9 thousand per month (the "Crane Lease"). This lease is for a period of five years . On May 1, 2016, the Company entered into an amendment to the Crane Lease, whereby the lease converted from an operating lease to a capital lease. See details below in Capital Leases section. The Company previously leased Note 9 - Related Party Transactions $5.0 thousand. The lease expired in May 2016. The Company leased a lot in Louisville, Kentucky for a term that commenced in March 2012 and ended in February 2016. The monthly payment amount from March 2012 through February 2014 was $3.5 thousand. Beginning March 2014, the monthly payment amount increased to $3.8 thousand for the remaining term. As of August 31, 2015, the Company entered into a settlement to abandon the leased property and pay the remaining balance of scheduled payments over a 19 month period, ending March 31, 2017. This amount was fully repaid in 2017. On April 30, 2015, the Company entered into a lease agreement with LK Property (see Note 9 - Related Party Transactions Future minimum lease payments for operating leases for the next five December 31, 2017 are as follows Related Party Other Total 2018 $ 486 $ 96 $ 582 2019 460 96 556 2020 450 96 546 2021 450 — 450 2022 450 — 450 2023 and thereafter 788 — 788 Future minimum lease payments $ 3,084 $ 288 $ 3,372 Total rent expense for the years ended December 31, 2017 and 2016 $770.7 thousand and $982.2 thousand, respectively. Capital Leases: On May 1, 2016, the Company entered into an amendment to the Crane Lease, whereby the lease is extended through April 30, 2021. Payments are $14.5 thousand per month for the first twelve December 31, 2017 $1.0 million December 31, 2017 December 31, 2016 The net book value and the related accumulated depreciation of the Crane Lease were $ 1.1 and $ 171.3 December 31, 2016 The Company entered into a capital lease, effective June 2017, to lease two pieces of equipment (the "Forklift Lease"). The lease is for a period of six years At inception, the Company recorded a capital lease obligation of $75.2 thousand. The Company used a weighted average cost of capital of 10.0% to calculate the capital lease obligation. For the year ended December 31, 2017 December 31, 2017 Future minimum lease payments for the capital lease for the next five December 31, 2017 Total Principal Interest 2018 $ 392 $ 300 $ 92 2019 392 329 63 2020 392 361 31 2021 111 106 5 2022 17 15 2 2023 8 8 — Total $ 1,312 $ 1,119 $ 193

EMPLOYEE RETIREMENT PLAN

EMPLOYEE RETIREMENT PLAN	12 Months Ended
	Dec. 31, 2017
Compensation and Retirement Disclosure [Abstract]
Employee Retirement Plan	NOTE 5 - EMPLOYEE RETIREMENT PLAN The Company maintains a defined contribution retirement plan under Section 401 E ligible employees may contribute up to 100.0% of their annual salary up to the IRS limits . Under the plan, the Company matches 25.0% of each eligible employee’s voluntary contribution up to 6.0% of their gross salary. The Company also offers an additional discretionary match for eligible employees who contribute 7.0% - 10.0% of their weekly wages. In an effort to decrease expenses, the Company suspended the employee match under the plan for an undetermined period of time effective March 1, 2014. There was no expense under the plan for the years ended December 31, 2017 and 2016

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 6 - INCOME TAXES The income tax provision (benefit), in thousands, consists of the following for the years ended December 31, 2017 2016 2017 2016 Federal Current $ — $ — Deferred — — — — State and Local Current 12 11 Deferred — 69 12 80 $ 12 $ 80 A reconciliation of income taxes at the statutory rate to the reported provision (benefit), in thousands, is as follows: 2017 2016 Federal income tax at statutory rate $ (380 ) $ (1,071 ) State and local income taxes, net of federal income tax effect (52 ) (48 ) Permanent differences 2 902 Tax reform legislation 1,736 (Decrease) Increase in deferred tax asset valuation allowance (1,258 ) 408 Other differences (36 ) (111 ) $ 12 $ 80 Significant components of the Company’s deferred tax liabilities and assets, in thousands, as of December 31, 2017 2016 2017 2016 Deferred tax liabilities Property and equipment $ (300 ) $ (935 ) Gross deferred tax liabilities (300 ) (935 ) Deferred tax assets Intangibles and goodwill 1,178 2,038 Accrued property taxes 6 53 Allowance for doubtful accounts 16 14 Inventory capitalization 72 110 Stock options 424 605 Federal net operating loss carry forward 3,901 4,706 State net operating loss carry forward 1,787 1,658 State recycling equipment tax credit carry forward 4,590 4,593 Inventory valuation reserve — 60 Accrued expenses 160 187 Other 8 11 Gross deferred tax assets 12,142 14,035 Valuation allowance (11,815 ) (13,073 ) Net deferred tax assets $ 27 $ 27 At December 31, 2017 2017 2016 At December 31, 2017 December 31, 2017 A deferred tax asset valuation allowance is established if it is “more likely than not” that the related tax benefits will not be realized. In determining the appropriate valuation allowance, the Company considers the projected realization of tax benefits based on expected levels of future taxable income, considering recent operating losses, available tax planning strategies, reversals of existing taxable temporary differences and taxable income in the state and carry back provisions. As of December 31, 2017 On December 22, 2017, the President of the United States signed the Tax Cuts and Jobs Act tax reform legislation into law. This legislation makes significant changes in U.S. tax law including a reduction in the corporate tax rates, changes to net operating loss carryforwards and carrybacks, and a repeal of the corporate alternative minimum tax. The legislation reduced the U.S. corporate tax rate from the rate of 35 percent to 21 percent. As a result of the enacted law, the Company was required to revalue deferred tax assets and liabilities. This revaluation resulted in an addition of $1.7 million to income tax expense in continuing operations before change to the valuation allowance and a corresponding reduction in the deferred tax asset. The other provisions of the Tax Cuts and Jobs Act did not have a material impact on the Consolidated Financial Statements. The recorded valuation allowance, in thousands, consisted of the following at December 31, 2017 2016 Year Ended December 31, 2017 2016 Valuation allowance, beginning of year $ 13,073 $ 12,665 (Decrease) Increase in deferred tax asset valuation allowance (1,258 ) 408 Valuation allowance, end of year $ 11,815 $ 13,073

CASH AND STOCK DIVIDENDS

CASH AND STOCK DIVIDENDS	12 Months Ended
	Dec. 31, 2017
Cash and Stock Dividends [Abstract]
Cash and Stock Dividends	NOTE 7 - CASH AND STOCK DIVIDENDS Under the previous Wells Fargo and the current MidCap loan agreements, the Company covenants that so long as the lender remains committed to make any advance or extend any other credit to us, or any obligations remain outstanding, the Company will not declare or pay any dividend or distribution (either in cash or any other property in respect of any stock) or redeem, retire, repurchase or otherwise acquire any of our stock, other than dividends and distributions by subsidiaries of parent to parent. In 2017 and 2016 , the Board of Directors did not declare a cash or stock dividend.

PER SHARE DATA

PER SHARE DATA	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Per Share Data	NOTE 8 - PER SHARE DATA The computation for basic and diluted loss per share is as follows: 2017 2016 (in thousands, except per share information) Basic loss per share Net loss $ (1,131 ) $ (3,230 ) Weighted average shares outstanding 8,078 8,048 Basic loss per share $ (0.14 ) $ (0.40 ) Diluted loss per share Net loss $ (1,131 ) $ (3,230 ) Weighted average shares outstanding 8,078 8,048 Add dilutive — — Diluted weighted average shares outstanding 8,078 8,048 Diluted loss per share $ (0.14 ) $ (0.40 )

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 9 - RELATED PARTY TRANSACTIONS During the period ended December 31, 2017 and 2016 , the Company was involved in various transactions with related parties. A summary of transactions and related balances are as follows. The table at the end of this note should be used in referencing all below paragraphs. K&R, LLC ("K&R") and 7100 7100 The Company is involved in various transactions with K&R and 7100 LLC, which are wholly-owned by Kletter Holdings LLC, the sole member of which was Harry Kletter, the Company's founder and former Chief Executive Officer. After Mr. Kletter's passing in January 2014, the Company's Chairman of the Board and interim Chief Executive Officer, Orson Oliver, assumed the roles of executor of Mr. Kletter’s estate and President of Kletter Holdings LLC December 31, 2017 , Mr. Kletter’s estate, K&R and the Harry Kletter Family Limited Partnership collectively, beneficially own in excess of 20% of the Company's issued and outstanding shares. The Company leases a portion of the Louisville, Kentucky facility from 7100 LLC (previously from K&R) under an operating lease, the " Prior Lease," Effective October 1, 2017, the Company entered into a new lease agreement with 7100 LLC for the same property (the "7100 Lease") that terminates and replaces the 7100 Prior Lease. Note 4 - Lease Commitments During 2015 and continuing into 2017, the Company deferred a portion of these lease payments. A portion of this deferral was converted into a term note during 2016 as described below. The remaining portion of this deferral was converted into a promissory note effective October 1, 2017 as described below. On September 13, 2013, K&R made a $500.0 thousand refundable, non-interest bearing deposit with the Company related to K&R's potential purchase of the Company's formerly owned real property located at 1565 East 4th Street in Seymour, Indiana. The Company was permitted and used the deposited funds for general corporate purposes. K&R did not acquire the property. Under the Company's lending arrangements, a refund of the deposit to K&R would have to be approved by the Company's lenders. This amount was converted into a term note during 2016 as described below . As of December 31, 2017 2016 , the Company had balances related to K&R and 7100 LLC pertaining to refundable lease and property deposits due to and from the Company, rents payable from the Company, notes payable due from the Company, accrued interest due from the Company, interest expense, and rent expense On February 29, 2016, K&R assigned its interest in the 7100 Lease to another entity, 7100 LLC, also controlled by Mr. Kletter’s estate. At that time, the total amount due to the estate’s various entities, which amounted to approximately $1.5 million and is inclusive of the $500.0 thousand noted above, became a subordinated, unsecured debt (the "Kletter Notes") owed by the Company A portion of the amount, approximately $620.3 thousand, is owed to K&R, with the remaining amount, approximating $883.8 thousand, owed to 7100 Interest will accrue monthly at a per annum rate of 5.0%. Interest accrued until April 30, 2017, at which time interest is paid as due. Until maturity on December 31, 2020, the Kletter Notes are subject to intercreditor agreements between the respective Note holder and MidCap. This amount of $1.5 million represents all net amounts due to Kletter estate entities as of February 29, 2016 with the exception of a $32.0 thousand deposit owed by K&R to the Company. If the Company sells property it owns at 7110 principal payment to K&R of $500.0 thousand. Otherwise, all remaining principal is due at maturity. On June 23, 2017, the Company entered into two agreements (referred to as the "Handler Agreement" and the "Crane Agreement") with K&R, each for the purchase of equipment to be used in the operation of the Company's business. Under the Handler Agreement, the Company purchased a hydraulic scrap handler from K&R for a purchase price of $90.0 thousand, with a $9.0 thousand down payment and a 24-month promissory note ("Handler Note") in the face principal amount of the remaining $81.0 thousand. The Handler Note is interest free and provides for payments in equal monthly installments of $3.4 thousand. Under the Handler Note, payments commenced on July 1, 2017. Upon a default, the Handler Note will bear interest at 1% per annum. Under the Crane Agreement, the Company purchased a 2011 Komatsu crane from K&R for a purchase price of $60.0 thousand, with a $12.0 thousand down payment and a 24-month promissory note ("Crane Note") in the face principal amount of the remaining $48.0 thousand. The Crane Note is interest free and provides for payments in equal monthly installments of $2.0 thousand. Under the Crane Note, payments commenced on July 1, 2017. Upon a default, the Crane Note will bear interest at 1% per annum. The Crane Note and the Handler Note are each secured by a security interest in the subject equipment and proceeds the Company derives from the equipment. The Company entered into an agreement and promissory note (the "Back Rent Agreement"), effective October 1, 2017, to pay 7100 LLC $345.8 thousand for back rent past due and owed under the 7100 Prior Lease with an initial payment of $100.0 thousand paid at the signing of the Back Rent Agreement with six consecutive monthly payments of $41.0 thousand each, beginning November 1, 2017 Algar, Inc. ("Algar"): Management Services Agreement with Algar: On December 2, 2013, the Company and Algar entered into a Management Services Agreement (the “Management Agreement”). On September 30, 2016 (the "Termination Effective Date"), the Company and Algar mutually agreed to terminate the Management Agreement pursuant to the Termination Agreement. See the details below Under the Management Agreement, Algar provided the Company with day-to-day senior executive level operating management services. Algar also provided business, financial, and organizational strategy and consulting services, as the Company’s board of directors reasonably requested from time to time In connection with the Management Agreement, the Company's board of directors appointed Sean Garber as President and as a member of the board of directors Under the Management Agreement, the Company reimbursed Algar for the portion of Mr. Garber’s salary that was attributable to Algar’s services under the Management Agreement in an amount not exceeding $20.8 thousand per month, or $250.0 thousand per year plus other expenses. Also, under the Management Agreement, Algar was to be paid a bonus in an amount equal to 10.0% of any year-over-year increase in the Company’s adjusted pre-tax income during the term. The term of the Management Agreement was effective December 1, 2013 and originally expired on December 31, 2016, subject to earlier termination upon mutual agreement or upon circumstances set forth in the agreement. On September 30, 2016, the Company and Algar mutually agreed to terminate the Management Agreement . For the year ended December 31, 2014, Algar earned a bonus of $50.0 thousand related to the real estate sale to SG&D described below. The bonus payable was further reduced on August 5, 2015, in 2015 when the Company entered into a Stock Purchase Agreement with Algar, whereby the Company issued 50.7 thousand shares of its common stock to Algar for aggregate consideration equal to $189.0 thousand based on the fair value of the Company's common stock. The consideration was payable in the form of a reduction of the Company’s $378.0 thousand accrued but unpaid bonus compensation due to Algar as of August 5, 2015. During the year ended December 31, 2016, the Company paid Algar the remaining $ 189.0 . As of the Termination Effective Date, the Company and Algar mutually terminated the Management Agreement. The Termination Agreement provided that in satisfaction of all amounts owed to Algar under the Management Agreement, the Company paid Algar (iii) an amount equal to ten percent of the decrease, if any, in reported “Loss before income taxes” for the nine months ended September 30, 2016 September 30, 2016 on March 31, 2017. The Termination Agreement also provided for the cancellation of the Stock Option Agreement as of the Termination Effective Date. Mr. Garber and Mr. Oliver terminated the Irrevocable Proxies that were received in connection with the Management Agreement as of the Termination Effective Date. Mr. Garber resigned all offices with the Company and his director position as of the Termination Effective Date Other transactions with Algar: During 2 016 The Company sold scrap to Algar, bought scrap from Algar, and provided logistical and IT services to Algar. Related to these transactions, the Company has accounts receivable balances from Algar, an accounts payable balance to Algar, along with related income and expense during 2016 . Board of Directors' fees and consulting fees: The Company pays board and committee fees to non-employee directors. Related to these transactions, the Company has accounts payable balances to the Board of Directors for fees and consulting fees, along with related expense at and as of December 31, 2017 and 2016 LK Property Investments, LLC: On April 30, 2015, the Company entered into a lease agreement with LK Property, for a portion of the 4.4 acre parcel of real estate located at 6709 $3.0 thousand per month. The lease terminates on April 14, 2019, but the Company has the right to terminate the lease and vacate the leased premises upon 90 days notice. The Company is required to reimburse the lessor for 40% of the property taxes on the parcel during the term. Metal X, LLC: During 2017 2016 For additional information regarding MetalX, see Note 12 - Financing and Related Matters Related party balances as of and for the years ended December 31, 2017 and 2016 2017 2016 K&R, LLC and 7100 Deposit amounts owed to the Company by related parties ( 1 $ 42 $ 42 Prepaid expenses to related parties ( 1 ) 43 — Notes payable to related parties ( 3 1,600 1,504 Accrued interest to related parties ( 2 — 63 Facility rent payable to related parties ( 2) 123 176 Equipment rent payable to related parties ( 2 — 15 Facility rent expense to related parties ( 4 597 646 Equipment rent expense to related parties ( 4 — 25 Interest expense to related parties ( 4 75 63 Algar, Inc.: Bonus payable to Algar ( 2 — 180 Revenue from scrap sales to Algar ( 4 — 7 Revenue from logistical services to Algar ( 4 — 48 Revenue from IT services to Algar (4), (6) — 16 Scrap material purchases from Algar ( 4), (6) — 1,204 Management fee expense ( 4 — 238 Bonus expense to Algar ( 4 — 180 Net rental income from Algar ( 4 — 16 Other expenses to Algar (4), (6) — 14 Board of Directors: * Accounts payable to the Board of Directors for fees ( 2 ) $ 50 $ 144 Board of director fee expense (4) 200 251 LK Property Investments, LLC: Lease deposit to LK Property (1) $ 3 $ 3 Prepaid expenses to related parties (1) 3 — Rent expense to LK Property** (4) 36 36 Metal X, LLC: Accounts receivable from Metal X (1) $ 1 $ 105 Revenue from product sales to Metal X (4) 188 246 * Excludes insignificant amount of travel reimbursement. **Excludes amounts reimbursed to LK Properties for utilities and property tax. (1) Included in receivable and other assets from related parties on the Consolidated Balance Sheets; balances are as of December 31, 2017 2016 . (2) Included in payables and accrued expenses to related parties on the Consolidated Balance Sheets; balances are as of December 31, 2017 2016 . (3) Included in current maturities of long-term debt, related parties and long-term debt related parties on the Consolidated Balance Sheets; balance is as of December 31, 2017 2016 . (4) Included in the Consolidated Statements of Operations; balances are for the year ended December 31, 2017 2016 . (5) The 2016 balance includes the bonus payable amount at December 31, 2016 as this amount was earned on September 30, 2016 while Algar was a related party. The bonus payable was paid on March 31, 2017. (6) The Company excluded all 2017 balances related to Algar as the related party relationship ended on September 30, 2016.

SHARE BASED COMPENSATIONSHARE-B

SHARE BASED COMPENSATIONSHARE-BASED COMPENSATION AND OTHER COMPENSATION AGREEMENTS	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation and Other Compensation Agreements	NOTE 10 - SHARE-BASED COMPENSATION AND OTHER COMPENSATION AGREEMENTS Following is a summary of stock option activity and number of shares reserved for outstanding options for the years ended December 31, 2017 and 2016 Total Options Number of shares (in thousands) Weighted Average Exercise Price per Share Weighted Average Remaining Contractual Term Weighted Average Grant Date Fair Value Outstanding at December 31, 2015 2,172 $ 5.02 1.70 years $ 2.24 Cancelled (1,670 ) 5.10 — 2.18 Outstanding at December 31, 2016 502 $ 4.78 2.07 years $ 2.43 Cancelled (30 ) — Expired (90 ) $ 4.94 — $ 1.71 Outstanding at December 31, 2017 382 $ 4.70 1.41 years $ 2.57 Exercisable at December 31, 2017 382 $ 4.70 1.41 years $ 2.57 Securities available for grant at December 31, 2017 1,784 *Securities available for grant include securities available for stock option grants and RSUs Following is a summary of the nonvested options issued and outstanding: Number of shares Weighted Average Grant Non-Vested Options (in thousands) Date Option Fair Value Outstanding at January 1, 2016 870 $ 2.22 Cancelled (870 ) 2.22 Outstanding at December 31, 2016 — $ — Outstanding at December 31, 2017 — $ — Option Grants: As described in Note 1 - Summary of Significant Accounting Policies and General Note 9 - Related Party Transactions 2014 1.5 million shares of its common stock to Algar at a per share exercise price of $5.00 pursuant to the Management Agreement. At the annual meeting of shareholders of the Company on October 15 2014 375.0 thousand share options vested and became exercisable on December 1, 2014. The second 375.0 thousand share options vested and became exercisable after the market price of the Company's common stock reached $6.00 per share during 2014 375.0 thousand share options would have vested and become exercisable only if and after the market price of the Company's common stock reached $8.00 per share or Company revenue following an acquisition increased by $90.0 million . The fourth 375.0 thousand share options would have vested and become exercisable only if and after the market price of the Company's common stock reached $9.00 per share or Company revenue following an acquisition increases by $120.0 million . On September 30, 2016, the Company and Algar mutually agreed to terminate the Management Agreement between them dated as of December 1, 2013. In connection with the termination of the Management Agreement, the Stock Option Agreement was also terminated. See Note 2 - Management Services Agreement with Algar, Inc. In January 2015, the Company awarded options to purchase 20.0 three year 1 3 1/6 six three The exercise price per share of the options was $5.71, the fair value of the underlying common stock as of the grant date. These options were cancelled on June 15, 2016. See below for further details. There were no stock options awarded in 2017 2016 Restricted Stock Unit Grants: On March 25, 2016, our Compensation Committee granted 32.0 thousand restricted stock units (“RSUs”) to the Company’s CFO, under the LTIP pursuant to a Restricted Stock Unit Grant Agreement (the “RSU Agreement”). The RSUs were granted to the CFO in lieu of other compensation and as partial payment of the CFO’s bonus related to certain milestone accomplishments during 2015 2016 one On March 29, 2016, the Compensation Committee granted 11.4 thousand RSUs to an employee under the LTIP pursuant to an RSU agreement. The grant date fair value is based on the Company's closing common stock price on the day immediately prior to the date of grant. The grant date fair value was $32.0 thousand and will be recognized as expense beginning in the second quarter of 2016 On June 15, 2016, at the Company's annual meeting, the Company's shareholders approved a one The RSUs vest as follows if and to the extent that the CFO remains employed by the Company through each of the following dates: (i) on July 1, 2016, 50.00% (45,000) of the RSUs vested and became nonforfeitable; (ii) on December 31, 2016, 12.50% (11,250) of the RSUs vested and became nonforfeitable; (iii) on June 30, 2017, 12.50% (11,250) of the RSUs vested and became nonforfeitable; (iv) on December 31, 2017, 12.50% (11,250) of the RSUs vested and became nonforfeitable; and (v) on June 15, 2018, 12.50% (11,250) of the RSUs vest and become nonforfeitable. Each RSU represents the right to receive one share of the Company's common stock upon the vesting of the RSU, subject to the terms and conditions set forth in the RSU Agreement and the Plan. The CFO has continued his employment by the Company through December 31, 2017 and the related 78.8 thousand RSUs vested and became nonforfeitable Following is a summary of RSU activity: Restricted Stock Units Number of shares (in thousands) WA Remaining Term WA Grant Outstanding at December 31, 2015 — — $ — Granted 133.4 0.35 years 2.32 Vested (88.3 ) — 2.36 Outstanding at December 31, 2016 45.1 1.05 years $ 2.23 Vested (22.5 ) — 2.36 Outstanding at December 31, 2017 22.6 0.35 years $ 2.37 Non-Equity Transactions: Under a retention agreement with the Company's CFO dated March 25, 2016, the Company will pay the CFO bonuses of $100.0 thousand and $125.0 thousand on each of December 31, 2016 December 31, 2016 On September 30, 2016, the Company entered into retention agreements ("Retention Agreements") with certain management employees (individually "Staff Member"). Under the Retention Agreement, if the Staff Member remains continuously employed by the Company through and including the date which is the first to occur of: (a) the date of a change in control of the Company; (b) the date the Staff Member is terminated without cause; and (c) December 31, 2017, the Company will pay the Staff Member a bonus in an amount equal to 25% of the Staff Member's then-current annual base salary. At September 30, 2016, the Company estimated this liability to be $132.7 thousand. As of December 31, 2017 the Company accrued $132.7 thousand. Each Staff Member remained employed with the Company as of December 31, 2017 and the Company paid the amounts associated with the Retention Agreements in 2018. Other: As of December 31, 2017 and 2016 $14.9 thousand and $142.0 thousand, respectively. Stock compensation $0.1 million and $0.4 million for the years ended December 31, 2017 and 2016

LEGAL PROCEEDINGS AND ENVIRONME

LEGAL PROCEEDINGS AND ENVIRONMENTAL MATTERS	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Legal Proceedings and Environmental Matters	NOTE 11 - LEGAL PROCEEDINGS AND ENVIRONMENTAL MATTERS The Company has litigation from time to time, including employment-related claims, none of which the Company currently believes to be material. The Company's operations are subject to various environmental statutes and regulations, including laws and regulations addressing materials used in the processing of products. In addition, certain of the Company's operations are subject to federal, state and local environmental laws and regulations that impose limitations on the discharge of pollutants into the air and water and establish standards for the treatment, storage and disposal of solid and hazardous wastes. Failure to maintain or achieve compliance with these laws and regulations or with the permits required for operations could result in substantial operating costs and capital expenditures, in addition to fines and civil or criminal sanctions, third party claims for property damage or personal injury, cleanup costs or temporary or permanent discontinuance of operations. Certain of the Company's facilities have been in operation for many years and, over time, the Company and other predecessor operators of these facilities have generated, used, handled and disposed of hazardous and other regulated wastes. Environmental liabilities in material amounts could exist, including cleanup obligations at these facilities or at off-site locations where the Company disposed of materials from its operations, which could result in future expenditures that the Company cannot currently estimate and which could reduce its profits. The Company records liabilities for remediation and restoration costs related to past activities when its obligation is probable and the costs can be reasonably estimated. Costs of future expenditures for environmental remediation are not discounted to their present value. Recoveries of environmental remediation costs from other parties are recorded as assets when their receipt is deemed probable. Costs of ongoing compliance activities related to current operations are expensed as incurred. Such compliance has not historically constituted a material expense to the Company.

FINANCING AND RELATED MATTERS

FINANCING AND RELATED MATTERS	12 Months Ended
	Dec. 31, 2017
Financing and Related Matters [Abstract]
Financing and Related Matters	NOTE 12 - FINANCING AND RELATED MATTERS Securities Purchase Agreement On June 13, 2014, the Company issued 857,143 shares of the Company's common stock pursuant to a Securities Purchase Agreement (the "Securities Purchase Agreement") to RCP, an investment entity principally owned by Daniel M. Rifkin, the founder and CEO of MetalX, for an aggregate purchase price of $3.0 million. Pursuant to the Securities Purchase Agreement, the Company also issued to RCP a five year warrant to purchase 857,143 additional shares of the Company's common stock, exercisable 6 months after the date of the Securities Purchase Agreement for an exercise price of $5.00 per share and expiring June 13, 2019. The net proceeds were allocated between common stock and warrants based on the relative fair value of the common stock and the warrants. The Securities Purchase Agreement provides RCP with preemptive rights and a right of first refusal with respect to future securities offerings by the Company. The Company used the proceeds from the Securities Purchase Agreement for general corporate purposes including debt reduction, growth initiatives, capital expenditures, and review of potential acquisitions. On June 13, 2014, in connection with the Securities Purchase Agreement, the Company and the Investor entered into a Registration Rights Agreement (the "Registration Rights Agreement"), under which the Company (a) prepared filed caused agreed to agreed to The Registration Rights Agreement requires the Company to pay the Investor a loss of liquidity fee for certain periods after February 1, 2015 when the registration statement is not effective or its use is suspended. The Registration Rights Agreement contains customary representations, warranties and covenants, and customary provisions regarding rights of indemnification between the parties with respect to certain applicable securities law liabilities. Director Designation Agreement On June 13, 2014, in connection with the Securities Purchase Agreement, the Company and RCP entered into a Director Designation Agreement (the "Director Designation Agreement") pursuant to which RCP will have the right to designate, and require the Company's Board to appoint, up to two directors (each, a "Designated Director"). As of the date of this report, RCP had the right to designate one director. A Designated Director will hold office until (i) his or her term expires and such Designated Director's successor designated by RCP has been appointed or (ii) such Designated Director's earlier death, disability, disqualification, resignation or removal, and RCP shall have the right to appoint any successor to such Designated Director. RCP's designation rights terminate at such time that RCP and its affiliates collectively hold less than 5% of the Company's outstanding common stock. Pursuant to the Director Designation Agreement, the Company and RCP agreed that the designation and appointment of the Designated Director nominees will not violate applicable law and will not cause the Company to become delisted from any securities exchange or other trading market.

SUMMARY OF SIGNIFICANT ACCOUN19

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Liquidity	Liquidity Risk Factors Management believes it will have adequate liquidity for at least one 2018 2019 and the amended credit facility with MidCap Business Credit LLC ("MidCap") which extended the contractual maturity date to February 28, 2020 and increased the borrowing availability as described in Note 3 - Long-term Debt and Notes Payable to Bank
Revenue Recognition	Revenue Recognition The Company recognizes revenue from processed ferrous and non-ferrous scrap metal sales when title passes to the customer, which generally is upon delivery of the related materials. The Company also recognizes revenue on auto parts when title passes to the customer.
Fair Value of Financial Instruments	Fair Value of Financial Instruments T he Company carries certain of its financial assets and liabilities at fair value on a recurring basis. Cash and cash equivalents are carried at cost which approximates fair value. Long-term debt is carried at cost, and the fair value is disclosed herein. In addition, the Company measures certain assets, such as long-lived assets, at fair value on a non-recurring basis to evaluate those assets for potential impairment. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date In accordance with applicable accounting standards, the Company categorizes its financial assets and liabilities into the following fair value hierarchy: Level 1 – Financial assets and liabilities with values based on unadjusted quoted prices for identical assets or liabilities in an active market. Examples of Level 1 Level 2 – Financial assets and liabilities with values based on quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability. Examples of Level 2 Pricing models are utilized to estimate fair value for certain financial assets and liabilities categorized in Level 2 Level 3 – Financial assets and liabilities with values based on prices or valuation techniques that require inputs that are both unobservable in the market and significant to the overall fair value measurement. These inputs reflect management’s judgment about the assumptions that a market participant would use in pricing the asset or liability, and are based on the best available information, some of which is internally developed. When determining the fair value measurements for financial assets and liabilities carried at fair value on a recurring basis, the Company considers the principal or most advantageous market in which it would transact and consider assumptions that market participants would use when pricing the asset or liability. When possible, ISA looks to active and observable markets to price identical assets or liabilities. When identical assets and liabilities are not traded in active markets, the Company looks to market observable data for similar assets and liabilities. Nevertheless, certain assets and liabilities are not actively traded in observable markets, and the Company uses alternative valuation techniques to derive fair value measurements. The Company uses the fair value methodology outlined in the related accounting standards to value the assets and liabilities for cash and debt. All of the Company's cash is defined as Level 1 2 In accordance with this guidance, the following tables represent the fair value hierarchy for Level 1 and Level 2 financial instruments, in thousands, at December 31, 2017 and 2016 Fair Value at Reporting Date Using Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs 2017 Level 1 Level 2 Total Assets: Cash and cash equivalents $ 841 $ — $ 841 Liabilities Current maturities of long-term debt $ — $ (5,018 ) $ (5,018 ) Long-term debt, related parties — (1,331 ) (1,331 ) Fair Value at Reporting Date Using Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs 2016 Level 1 Level 2 Total Assets: Cash and cash equivalents $ 526 $ — $ 526 Liabilities Current $ — $ ( 2,942 ) $ (2,942 ) Long-term debt, related parties — (1,171 ) (1,171 ) The Company had no transfers in or out of Levels 1 2 3 December 31, 2017 or 2016 .
Estimates	Estimates In preparing the consolidated financial statements in conformity with generally accepted accounting principles in the United States of America ("GAAP"), management must make estimates and assumptions. These estimates and assumptions affect the amounts reported for assets, liabilities, revenues and expenses, as well as affecting the disclosures provided. Examples of estimates include the allowance for doubtful accounts, estimates of realizability of deferred income tax assets and liabilities, estimates of inventory balances and values, and estimates of stock option and warrant values. The Company also uses estimates when assessing fair values of assets and liabilities acquired in business acquisitions as well as any fair value and any related impairment charges related to the carrying value of inventory and machinery and equipment, and other long-lived assets. Despite
Principles of Consolidation	Principles of Consolidation The Consolidated Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. Upon consolidation, all inter-company accounts, transactions and profits have been eliminated. Reclassifications The Company has reclassified certain items within the accompanying Consolidated Financial Statements and these Notes to Consolidated Financial Statements for the prior year in order to be comparable with the current presentation. These reclassifications had no effect on previously reported net income (loss) or shareholders' equity.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents includes cash in banks with original maturities of three The Company maintains cash balances in excess of federally insured limits.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable consists primarily of amounts due from U.S. customers from product sales. The allowance for doubtful accounts totaled $60.0 thousand and $35.0 thousand at December 31, 2017 and 2016 30 to 60 days after the invoice date. Losses are charged off to the allowance when it is deemed further collection efforts will not provide additional recoveries.
Major Customer	Major Customer The Company had sales to a major customer that totaled approximately 16.3% and 12.5% of net sales f or the years ended December 31, 2017 2016 December 31, 2017 2016
Inventories	Inventories The Company's inventories primarily consist of ferrous and non-ferrous scrap metals, and are valued at the lower of average purchased cost or net realizable value ("NRV") based on the specific scrap commodity. See Impact of Recently Issued Accounting Standards at the end of Note 1 Certain assumptions are made regarding future demand and net realizable value in order to assess whether inventory is properly recorded at the lower of cost or NRV. Assumptions are based on historical experience, current market conditions and remaining costs of processing (if any) and disposal. If the anticipated future selling prices of scrap metal and finished steel products should decline, the Company would re-assess the recorded NRV of the inventory and make any adjustments believed necessary in order to reduce the value of the inventory (and increase cost of sales) to the lower of cost or NRV. The Company did not have a lower of cost or NRV inventory write-down for the years ended December 31, 2017 2016 Some commodities are in saleable condition at acquisition. The Company purchases these commodities in small amounts until it has a truckload of material available for shipment. Some commodities are not in saleable condition at acquisition. These commodities must be shredded, torched or baled. ISA does not have work-in-process inventory that needs to be manufactured to become finished goods. The Company includes processing costs in inventory for all commodities based upon weight Inventories for ferrous and non-ferrous materials as of December 31, 2017 and 2016 consist of the following: December 31, 2017 December 31, 2016 (in thousands) Raw materials $ 3,046 $ 2,222 Finished goods 1,366 805 Processing costs 694 410 Total inventories for sale $ 5,106 $ 3,437
Property and Equipment	Property and Equipment Property and equipment are stated at cost and depreciated on a straight-line basis over the estimated useful lives of the related property. Property and equipment, in thousands, as of December 31, 2017 and 2016 consist of the following: Life 2017 2016 (in thousands) Land $ 4,993 $ 4,993 Equipment and vehicles 1-10 years 26,738 26,606 Office equipment 1-7 years 1,457 1,624 Building and leasehold improvements 5-40 years 7,685 7,708 $ 40,873 $ 40,931 Less accumulated depreciation 29,661 27,863 $ 11,212 $ 13,068 Depreciation expense for the years ended December 31, 2017 and 2016 $2.2 million and $2.3 million, respectively. Of the $2.2 million of depreciation expense recognized in 2017 $ 2.1 $0.1 $2.3 million of depreciation expense recognized in 2016 $2.2 million was recorded in cost of sales, and $0.1 million was recorded in general and administrative expense.
Factoring Fees and Certain Banking Expenses	Certain Banking Expenses The Company has included certain banking costs relating to our loans and loan restructuring within interest expense. The loan fees amortization totaled $123.9 thousand and $130.1 thousand for the years ended December 31, 2017 and 2016 2016 In 2017 .
Shipping and Handling Cost Fees and Costs	Shipping and Handling Fees and Costs Shipping and handling charges incurred by the Company are included in cost of sales and shipping charges billed to the customer are included in revenues in the accompanying consolidated statements of operations.
Derivative and Hedging Activities	Derivative and Hedging Activities The Company is exposed to market risk stemming from changes in metal commodity prices, and interest rates. In the normal course of business, the Company actively manages its exposure to interest rate risks by entering into various hedging transactions, authorized under established policies that place clear controls on these activities. Derivative financial instruments previously used consist of interest rate swap contracts. Derivative financial instruments are accounted for under the provisions of the FASB's authoritative guidance titled “ASC 815 Under these standards, derivatives are carried on the balance sheet at fair value. The Company's interest rate swaps were designated as a cash flow hedge, and the effective portions of changes in the fair value of the derivatives were recorded as a component of other comprehensive income or loss and were recognized in the statement of operations when the hedged item affected earnings. Ineffective portions of changes in the fair value of cash flow hedges were recognized in gain or loss on derivative liabilities. Cash flows related to derivatives were included in operating activities. As of December 31, 2017 and 2016 During 2017 2016 , the Company did not use derivative instruments in the form of exchange traded commodity futures to assist in managing commodity price risk. The Company does not enter into any commodity hedges for trading purposes.
Income Taxes	Income Taxes Deferred income taxes are recorded to recognize the tax consequences on future years of differences between the tax basis of assets and liabilities and their carrying amounts for financial reporting purposes, referred to as “temporary differences,” and for net operating loss carry-forwards subject to an ongoing assessment of realizability. Deferred income taxes are measured by applying currently enacted tax laws. The Company uses the deferral method of accounting for available state tax credits relating to the purchase of the shredder equipment. The FASB has issued guidance, included in the ASC, related to the accounting for uncertainty in income taxes recognized in financial statements. The Company recognizes uncertain income tax positions using the "more-likely-than-not" approach as defined in the ASC. The amount recognized is subject to estimate and management’s judgment with respect to the most likely outcome for each uncertain tax position. The amount that is ultimately sustained for an individual uncertain tax position or for all uncertain tax positions in the aggregate could differ from the amount recognized. The Company has no liability for uncertain tax positions recognized as of December 31, 2017 and 2016 . As a policy, the Company recognizes interest accrued related to unrecognized tax positions in interest expense and penalties in operating expenses. See also Note 6 - Income Taxes
Earnings Per Share	Earnings (Loss) Per Share Basic earnings (loss) per share are computed by dividing net income (loss) by the weighted average number of common shares outstanding during the year. Diluted earnings (loss) per share are computed by dividing net income (loss) by the weighted average number of common shares outstanding plus the dilutive effect of stock options, restricted stock units and warrants.
Stock Option Arrangements	Stock Option Arrangements The Company has a Long Term Incentive Plan adopted in 2009 2.4 million shares The Company provides compensation benefits by granting stock options and other share-based awards to employees and directors The exercise price of each option is equal to the market price of the Company's stock on the date of grant. The maximum term of the option is five years . The plan is accounted for based on FASB’s authoritative guidance titled "ASC 718 " The Company recognizes share-based compensation expense for the fair value of the awards, on the date granted, on a straight-line basis over their vesting term (service period). Compensation expense is recognized only for share-based payments expected to vest. The Company estimates forfeitures at the date of grant based on the Company's historical experience and future expectations. The Company uses the grant date stock price to value the Company's restricted stock units. The fair value of each restricted stock unit is estimated on the date of grant. The Company uses the Modified Black-Scholes-Merton option-pricing model to value the Company's stock options for each employee stock option award. Note 10 - Share-based Compensation and Other Compensation Agreements Using these option pricing models, the fair value of each stock option award is estimated on the date of grant There are two The Company estimates expected volatility based on traded option volatility of the Company's stock over a term equal to the expected term of the option granted. The expected term of stock option awards granted is derived from historical exercise experience under the Company's stock option plans and represents the period of time that stock option awards granted are expected to be outstanding. The expected term assumption incorporates the contractual term of an option grant, as well as the vesting period of an award. The risk-free interest rate is based on the implied yield on a U.S. Treasury constant maturity with a remaining term equal to the expected term of the option granted. The assumptions used in calculating the fair value of stock-based payment awards represent management's best estimates, but these estimates involve inherent uncertainties and the application of management's judgment. As a result, if factors change and different assumptions are used, stock-based compensation expense could be materially different in the future. In addition, the Company is required to estimate the expected forfeiture rate, and only recognize expense for those shares expected to vest. If the actual forfeiture rate is materially different from the estimate, the stock-based compensation expense could be significantly different from what was recorded in the current period. Treasury shares or new shares are issued for exercised options. The Company does not expect to repurchase any additional shares within the following annual period to accommodate the exercise of outstanding stock options. Under the LTIP, the Company may grant any of these types of awards: non-qualified and incentive stock options; stock appreciation rights; and other stock awards including stock units, restricted stock units, performance shares, performance units and restricted stock. The performance goals that the Company may use for such awards will be based on any one or more of the following performance measures: cash flow; earnings; earnings per share; market value added or economic value added; profits; return on assets; return on equity; return on investment; revenues; stock price; or total shareholder return. The LTIP is administered by a committee selected by the Board consisting of two one Subject to shareholder approval and restrictions on exercisability set forth in a Stock Option Agreement entered into on December 2, 2013 between the Company and Algar (the “Stock Option Agreement”), the Company granted Algar an option to purchase a total of 1.5 million shares (in four Note 9 - Related Party Transactions The Company used the Lattice-Based model to value the Company's stock options for the Algar Options due to market and performance conditions prior to September 30, 2016. See Note 10 - Share-based Compensation and Other Compensation Agreements two
Subsequent Events	Subsequent Events The Company has evaluated the period from December 31, 2017 through the date the financial statements herein were issued and noted no subsequent events requiring recognition or disclosure in the financial statements.
Impact of Recently Issued Accounting Standards	Impact of Recently Issued Accounting Standards In May 2014, the FASB issued ASU 2014 09 Revenue from Contracts with Customers 606 2014 09 2014 09 In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes In February 2016, the FASB issued ASU No. 2016-02, Leases The amendments in ASU 2016-02 are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. Lessees (for capital and operating leases) and lessors (for sales-type, direct financing, and operating leases) must apply a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The modified retrospective approach would not require any transition accounting for leases that expired before the earliest comparative period presented. Lessees and lessors may not apply a full retrospective transition approach. The Company is evaluating the potential impact of ASU 2016-02 on the Consolidated Financial Statements In June 2016, the FASB issued ASU 2016 13 Financial Instruments - Credit Losses ASU 2016 13 The Company is evaluating the potential impact of ASU 2016 13 I n August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows, Classification of Certain Cash Receipts and Cash Payments .

SUMMARY OF SIGNIFICANT ACCOUN20

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	In accordance with this guidance, the following tables represent the fair value hierarchy for Level 1 and Level 2 financial instruments, in thousands, at December 31, 2017 and 2016 Fair Value at Reporting Date Using Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs 2017 Level 1 Level 2 Total Assets: Cash and cash equivalents $ 841 $ — $ 841 Liabilities Current maturities of long-term debt $ — $ (5,018 ) $ (5,018 ) Long-term debt, related parties — (1,331 ) (1,331 ) Fair Value at Reporting Date Using Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs 2016 Level 1 Level 2 Total Assets: Cash and cash equivalents $ 526 $ — $ 526 Liabilities Current $ — $ ( 2,942 ) $ (2,942 ) Long-term debt, related parties — (1,171 ) (1,171 )
Schedule of Inventory	Inventories for ferrous and non-ferrous materials as of December 31, 2017 and 2016 consist of the following: December 31, 2017 December 31, 2016 (in thousands) Raw materials $ 3,046 $ 2,222 Finished goods 1,366 805 Processing costs 694 410 Total inventories for sale $ 5,106 $ 3,437
Schedule of Property and Equipment	Property and equipment, in thousands, as of December 31, 2017 and 2016 consist of the following: Life 2017 2016 (in thousands) Land $ 4,993 $ 4,993 Equipment and vehicles 1-10 years 26,738 26,606 Office equipment 1-7 years 1,457 1,624 Building and leasehold improvements 5-40 years 7,685 7,708 $ 40,873 $ 40,931 Less accumulated depreciation 29,661 27,863 $ 11,212 $ 13,068

LONG TERM DEBT AND NOTES PAYA21

LONG TERM DEBT AND NOTES PAYABLE TO BANK (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Schedule of Long-term	Long term debt as of December 31, 2017 and 2016 2017 2016 (in thousands) Revolving $ 5,018 $ 2,942 7 100 Grade Lane, LLC related party note (See Note 9 - Related Party 884 884 K&R, LLC related party notes 716 620 6,618 4,446 Less current maturities 5,082 2,942 $ 1,536 $ 1,504
Schedule of Maturities of Long-term Debt	The annual contractual maturities of long-term debt, in thousands, for the next five December 31, 2017 are as follows: 2018 $ 64 2019 32 2020 6,522 2021 — 2022 — Total long-term debt $ 6,618 The Company paid and capitalized loan fees in the amount of $124.9 thousand and $240.5 thousand during the years ended December 31, 2017 2016 Amounts owed to K&R, LLC and 7100 Grade Lane LLC are more fully described in Note 9 - Related Party Transactions

LEASE COMMITMENTS (Tables)

LEASE COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2017
Leases [Abstract]
Schedule of Future Minimum Rental Payments	Future minimum lease payments for operating leases for the next five December 31, 2017 are as follows Related Party Other Total 2018 $ 486 $ 96 $ 582 2019 460 96 556 2020 450 96 546 2021 450 — 450 2022 450 — 450 2023 and thereafter 788 — 788 Future minimum lease payments $ 3,084 $ 288 $ 3,372
Schedule of future minimum lease payments for capital leases	Future minimum lease payments for the capital lease for the next five December 31, 2017 Total Principal Interest 2018 $ 392 $ 300 $ 92 2019 392 329 63 2020 392 361 31 2021 111 106 5 2022 17 15 2 2023 8 8 — Total $ 1,312 $ 1,119 $ 193

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Provision (Benefit)	The income tax provision (benefit), in thousands, consists of the following for the years ended December 31, 2017 2016 2017 2016 Federal Current $ — $ — Deferred — — — — State and Local Current 12 11 Deferred — 69 12 80 $ 12 $ 80
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of income taxes at the statutory rate to the reported provision (benefit), in thousands, is as follows: 2017 2016 Federal income tax at statutory rate $ (380 ) $ (1,071 ) State and local income taxes, net of federal income tax effect (52 ) (48 ) Permanent differences 2 902 Tax reform legislation 1,736 (Decrease) Increase in deferred tax asset valuation allowance (1,258 ) 408 Other differences (36 ) (111 ) $ 12 $ 80
Schedule of Deferred Tax Assets and Liabilities	Significant components of the Company’s deferred tax liabilities and assets, in thousands, as of December 31, 2017 2016 2017 2016 Deferred tax liabilities Property and equipment $ (300 ) $ (935 ) Gross deferred tax liabilities (300 ) (935 ) Deferred tax assets Intangibles and goodwill 1,178 2,038 Accrued property taxes 6 53 Allowance for doubtful accounts 16 14 Inventory capitalization 72 110 Stock options 424 605 Federal net operating loss carry forward 3,901 4,706 State net operating loss carry forward 1,787 1,658 State recycling equipment tax credit carry forward 4,590 4,593 Inventory valuation reserve — 60 Accrued expenses 160 187 Other 8 11 Gross deferred tax assets 12,142 14,035 Valuation allowance (11,815 ) (13,073 ) Net deferred tax assets $ 27 $ 27
Schedule of Valuation Allowance	The recorded valuation allowance, in thousands, consisted of the following at December 31, 2017 2016 Year Ended December 31, 2017 2016 Valuation allowance, beginning of year $ 13,073 $ 12,665 (Decrease) Increase in deferred tax asset valuation allowance (1,258 ) 408 Valuation allowance, end of year $ 11,815 $ 13,073

PER SHARE DATA (Tables)

PER SHARE DATA (Tables)	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The computation for basic and diluted loss per share is as follows: 2017 2016 (in thousands, except per share information) Basic loss per share Net loss $ (1,131 ) $ (3,230 ) Weighted average shares outstanding 8,078 8,048 Basic loss per share $ (0.14 ) $ (0.40 ) Diluted loss per share Net loss $ (1,131 ) $ (3,230 ) Weighted average shares outstanding 8,078 8,048 Add dilutive — — Diluted weighted average shares outstanding 8,078 8,048 Diluted loss per share $ (0.14 ) $ (0.40 )

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	Related party balances as of and for the years ended December 31, 2017 and 2016 2017 2016 K&R, LLC and 7100 Deposit amounts owed to the Company by related parties ( 1 $ 42 $ 42 Prepaid expenses to related parties ( 1 ) 43 — Notes payable to related parties ( 3 1,600 1,504 Accrued interest to related parties ( 2 — 63 Facility rent payable to related parties ( 2) 123 176 Equipment rent payable to related parties ( 2 — 15 Facility rent expense to related parties ( 4 597 646 Equipment rent expense to related parties ( 4 — 25 Interest expense to related parties ( 4 75 63 Algar, Inc.: Bonus payable to Algar ( 2 — 180 Revenue from scrap sales to Algar ( 4 — 7 Revenue from logistical services to Algar ( 4 — 48 Revenue from IT services to Algar (4), (6) — 16 Scrap material purchases from Algar ( 4), (6) — 1,204 Management fee expense ( 4 — 238 Bonus expense to Algar ( 4 — 180 Net rental income from Algar ( 4 — 16 Other expenses to Algar (4), (6) — 14 Board of Directors: * Accounts payable to the Board of Directors for fees ( 2 ) $ 50 $ 144 Board of director fee expense (4) 200 251 LK Property Investments, LLC: Lease deposit to LK Property (1) $ 3 $ 3 Prepaid expenses to related parties (1) 3 — Rent expense to LK Property** (4) 36 36 Metal X, LLC: Accounts receivable from Metal X (1) $ 1 $ 105 Revenue from product sales to Metal X (4) 188 246 * Excludes insignificant amount of travel reimbursement. **Excludes amounts reimbursed to LK Properties for utilities and property tax. (1) Included in receivable and other assets from related parties on the Consolidated Balance Sheets; balances are as of December 31, 2017 2016 . (2) Included in payables and accrued expenses to related parties on the Consolidated Balance Sheets; balances are as of December 31, 2017 2016 . (3) Included in current maturities of long-term debt, related parties and long-term debt related parties on the Consolidated Balance Sheets; balance is as of December 31, 2017 2016 . (4) Included in the Consolidated Statements of Operations; balances are for the year ended December 31, 2017 2016 . (5) The 2016 balance includes the bonus payable amount at December 31, 2016 as this amount was earned on September 30, 2016 while Algar was a related party. The bonus payable was paid on March 31, 2017. (6) The Company excluded all 2017 balances related to Algar as the related party relationship ended on September 30, 2016.

SHARE-BASED COMPENSATION AND OT

SHARE-BASED COMPENSATION AND OTHER COMPENSATION AGREEMENTS (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Nonvested Stock Option Activity and Number of Shares Reserved for Outstanding Options	Following is a summary of stock option activity and number of shares reserved for outstanding options for the years ended December 31, 2017 and 2016 Total Options Number of shares (in thousands) Weighted Average Exercise Price per Share Weighted Average Remaining Contractual Term Weighted Average Grant Date Fair Value Outstanding at December 31, 2015 2,172 $ 5.02 1.70 years $ 2.24 Cancelled (1,670 ) 5.10 — 2.18 Outstanding at December 31, 2016 502 $ 4.78 2.07 years $ 2.43 Cancelled (30 ) — Expired (90 ) $ 4.94 — $ 1.71 Outstanding at December 31, 2017 382 $ 4.70 1.41 years $ 2.57 Exercisable at December 31, 2017 382 $ 4.70 1.41 years $ 2.57 Securities available for grant at December 31, 2017 1,784 *Securities available for grant include securities available for stock option grants and RSUs Following is a summary of the nonvested options issued and outstanding: Number of shares Weighted Average Grant Non-Vested Options (in thousands) Date Option Fair Value Outstanding at January 1, 2016 870 $ 2.22 Cancelled (870 ) 2.22 Outstanding at December 31, 2016 — $ — Outstanding at December 31, 2017 — $ —
Summary of restricted stock units	Following is a summary of RSU activity: Restricted Stock Units Number of shares (in thousands) WA Remaining Term WA Grant Outstanding at December 31, 2015 — — $ — Granted 133.4 0.35 years 2.32 Vested (88.3 ) — 2.36 Outstanding at December 31, 2016 45.1 1.05 years $ 2.23 Vested (22.5 ) — 2.36 Outstanding at December 31, 2017 22.6 0.35 years $ 2.37

SUMMARY OF SIGNIFICANT ACCOUN27

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details)	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Apr. 30, 2015a
Accounts Receivable and Allowance for Doubtful Accounts
Allowance for doubtful accounts	$ 60,000	$ 35,000
Accounts receivable, net	4,220,000	3,361,000
Factoring Fees
Amortization of loan fees	123,900	130,100
Capitalization of loan fees	124,900
Banking expenses entered into a loan with MidCap	59,700	240,500
Advertising Expense
Gain (Loss) on Disposition of Property Plant Equipment	27,000	0
Amortization of loan fees included in interest expense	123,900	130,100
Customer Concentration Risk [Member]
Accounts Receivable and Allowance for Doubtful Accounts
Accounts receivable, net	$ 800,000	$ 400,000
Sales Revenue, Segment [Member] | Customer Concentration Risk [Member]
Accounts Receivable and Allowance for Doubtful Accounts
Major customer percentage	16.30%	12.50%
Minimum [Member]
Accounts Receivable and Allowance for Doubtful Accounts
Accounts receivable, past due period	30 days
Maximum [Member]
Accounts Receivable and Allowance for Doubtful Accounts
Accounts receivable, past due period	60 days
Affiliated Entity, LK Property Investments, LLC [Member] | ISA Real Estate LLC [Member]
Concentration Risk [Line Items]
Sale Leaseback Transaction, Area of Real Estate Property | a			4.4

SUMMARY OF SIGNIFICANT ACCOUN28

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Fair Value of Financial Instruments) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Liabilities
Long-term debt, related parties	$ (1,536)	$ (1,504)
Fair Value, Measurements, Recurring [Member] | Level 1 [Member]
Assets:
Cash and cash equivalents	841	526
Liabilities
Current maturities of long-term debt	0	0
Long-term debt, related parties	0	0
Fair Value, Measurements, Recurring [Member] | Level 2 [Member]
Assets:
Cash and cash equivalents	0	0
Liabilities
Current maturities of long-term debt	(5,018)	(2,942)
Long-term debt, related parties	(1,331)	(1,171)
Estimate of Fair Value Measurement [Member] | Fair Value, Measurements, Recurring [Member]
Assets:
Cash and cash equivalents	841	526
Liabilities
Current maturities of long-term debt	(5,018)	(2,942)
Long-term debt, related parties	$ (1,331)	$ (1,171)

SUMMARY OF SIGNIFICANT ACCOUN29

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Inventories) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Inventory, Net [Abstract]
Total inventories for sale	$ 5,106	$ 3,437
Stainless steel, ferrous and non-ferrous materials [Member]
Inventory, Net [Abstract]
Raw materials	3,046	2,222
Finished goods	1,366	805
Processing costs	694	410
Total inventories for sale	$ 5,106	$ 3,437

SUMMARY OF SIGNIFICANT ACCOUN30

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Property and Equipment) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	$ 40,873	$ 40,931
Less accumulated depreciation	29,661	27,863
Property and equipment, net	11,212	13,068
Depreciation expense	2,200	2,300
Cost of Sales [Member]
Property, Plant and Equipment, Net [Abstract]
Depreciation expense	2,100	2,200
General and Administrative Expense [Member]
Property, Plant and Equipment, Net [Abstract]
Depreciation expense	100	100
Land [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	4,993	4,993
Equipment and vehicles [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	$ 26,738	26,606
Equipment and vehicles [Member] | Minimum [Member]
Property, Plant and Equipment, Net [Abstract]
Life	1 year
Equipment and vehicles [Member] | Maximum [Member]
Property, Plant and Equipment, Net [Abstract]
Life	10 years
Office equipment [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	$ 1,457	1,624
Office equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Net [Abstract]
Life	1 year
Office equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Net [Abstract]
Life	7 years
Building and leasehold improvements [Member]
Property, Plant and Equipment, Net [Abstract]
Property and equipment, gross	$ 7,685	$ 7,708
Building and leasehold improvements [Member] | Minimum [Member]
Property, Plant and Equipment, Net [Abstract]
Life	5 years
Building and leasehold improvements [Member] | Maximum [Member]
Property, Plant and Equipment, Net [Abstract]
Life	40 years

SUMMARY OF SIGNIFICANT ACCOUN31

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Stock Option Plans, Narrative) (Details) shares in Millions	Dec. 02, 2013tranche$ / sharesshares	Dec. 02, 2013$ / sharesshares	Sep. 30, 2016tranche	Dec. 31, 2017people	Dec. 31, 2009shares
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available under plan | shares					2.4
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum term of options					5 years
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Holding Period				6 months
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of independent Board Members | people				2
Number of awards available for grant | people				1
Algar, Inc. [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares | shares	1.5	1.5
Exercise price (USD per Share) | $ / shares	$ 5	$ 5
Number of tranches | tranche	4
Number of tranches subject to performance condition evaluation | tranche			2

SUMMARY OF SIGNIFICANT ACCOUN32

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Subsequent Events) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accounts receivable payments	$ 58	$ 58

MANAGEMENT SERVICES AGREEMENT33

MANAGEMENT SERVICES AGREEMENT WITH ALGAR, INC. (Details) $ / shares in Units, shares in Millions	Dec. 02, 2013$ / sharesshares	Dec. 02, 2013USD ($)$ / sharesshares
Algar, Inc. [Member]
Management Services Agreement [Line Items]
Additional number of executive officers Algar authorized to appoint	1	1
Number of board members	7	7
Number of board members appointed by Algar to serve as vice-chairman	1	1
Percent of year-over-year increase in pre-tax income for bonus	10.00%	10.00%
Stock options (in Shares) | shares	1.5	1.5
Exercise price (USD per Share) | $ / shares	$ 5	$ 5
Maximum [Member] | Algar, Inc. [Member]
Management Services Agreement [Line Items]
Number of board members Algar authorized to appoint	2	2
Former Chairman and Chief Executive Officer [Member]
Management Services Agreement [Line Items]
Percentage shares owned	27.00%	27.00%
President [Member] | Maximum [Member] | Algar, Inc. [Member]
Management Services Agreement [Line Items]
President's monthly salary		$ 20,800
President's annual salary		$ 250,000

LONG TERM DEBT AND NOTES PAYA34

LONG TERM DEBT AND NOTES PAYABLE TO BANK (Schedule of Long-Term Debt) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Total long-term debt	$ 6,618	$ 4,446
Less current maturities	5,082	2,942
Long-term debt	1,536	1,504
Grade Lane 7100, LLC [Member]
Debt Instrument [Line Items]
Total long-term debt	884	884
K and R, LLC [Member]
Debt Instrument [Line Items]
Total long-term debt	716	620
Revolving credit facility with MidCap [Member]
Debt Instrument [Line Items]
Total long-term debt	$ 5,018	$ 2,942

LONG TERM DEBT AND NOTES PAYA35

LONG TERM DEBT AND NOTES PAYABLE TO BANK (Annual Contractual Maturities) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
2,018	$ 64
2,019	32
2,020	6,522
2,021	0
2,022	0
Total long-term debt	$ 6,618	$ 4,446

LONG TERM DEBT AND NOTES PAYA36

LONG TERM DEBT AND NOTES PAYABLE TO BANK MidCap (Details) - USD ($)	Mar. 31, 2017	Feb. 29, 2016	Dec. 31, 2017	Dec. 31, 2016	Jun. 23, 2017	Apr. 26, 2017
Debt Instrument [Line Items]
Principal amount due to related party					$ 129,000
Payments of underwriting fees			$ 125,000	$ 241,000
Amount of loan fees paid and capitalized			124,900	240,500
Line of Credit [Member] | MidCap 2016 Loan [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 8,000,000			$ 6,000,000
Line of Credit Facility Borrowing Capacity Percent of Eligible Domestic Accounts Receivable	85.00%
Eligible inventory	$ 2,500,000
Percent of eligible inventory	75.00%
Line of Credit Facility Borrowing Capacity Appraised Net Forced Liquidation Value Of Eligible Fixed Assets	$ 400,000
Percent of eligible fixed assets	40.00%
Minimum borrowing capacity required	$ 350,000
Fixed Charge Coverage Ratio Multiple Used	1.1
Payments of underwriting fees	$ 20,000
Line of Credit [Member] | MidCap 2016 Loan [Member] | Debt Instrument, Redemption, Period One [Member]
Debt Instrument [Line Items]
Prepayment fee, less than 12 months		$ 120,000
Line of Credit, Prepayment Fee, Period to Refinance		1 year
Line of Credit [Member] | MidCap 2016 Loan [Member] | Debt Instrument, Redemption, Period Two [Member]
Debt Instrument [Line Items]
Line of Credit, Prepayment Fee, Period to Refinance		1 year
Prepayment fee, greater than 12 months		$ 60,000
Line of Credit [Member] | MidCap 2016 Loan [Member] | Debt Instrument, Redemption, Period Three [Member]
Debt Instrument [Line Items]
Line of Credit, Prepayment Fee, Period to Refinance		18 months
Line of Credit Facility, Commitment Fee Amount		$ 60,000
Secured Debt [Member] | Line of Credit [Member] | MidCap 2016 Loan [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 6,000,000
Collateral-monitoring fee percent		0.275%
Annual facility fee		1.00%
Unused line fee percent		0.50%
Minimum borrowing capacity required		$ 350,000
Amount eligible for sale or refinance		$ 3,000,000
Remaining borrowing capacity			$ 1,300,000
Secured Debt [Member] | Line of Credit [Member] | MidCap 2016 Loan [Member] | Prime Rate [Member]
Debt Instrument [Line Items]
Prime rate percent		4.50%
Basis spread on variable rate		2.50%
Interest rate increase		3.00%
Equipment Sublimit [Member] | Line of Credit [Member] | MidCap 2016 Loan [Member]
Debt Instrument [Line Items]
Eligible inventory		$ 500,000
Percent of eligible inventory		75.00%
Percent of eligible fixed assets	45.00%	40.00%
Line of Credit Facility Borrowing Capacity Eligible Fixed Assets	$ 1,750,000
Percentage of eligible accounts receivable		85.00%
Eligible accounts receivable		$ 2,500,000
Amortization period for equipment sublimit (in months)		60 months
Line of Credit Facility Increase in Borrowing Capacity Resulting from Borrowing Base Restrictions Satisfaction						$ 1,750,000

LEASE COMMITMENTS (Narrative) (

LEASE COMMITMENTS (Narrative) (Details)

Oct. 01, 2017USD ($)item

May 01, 2016USD ($)

Aug. 31, 2015

Apr. 30, 2015USD ($)a

Dec. 01, 2014USD ($)extension

Oct. 01, 2014USD ($)

Mar. 02, 2014USD ($)

May 31, 2016USD ($)

Dec. 31, 2017USD ($)

Dec. 31, 2017USD ($)

Dec. 31, 2016USD ($)

Feb. 28, 2014USD ($)

Operating Leased Assets [Line Items]

Lease term

6 years

Monthly rent expense, gross

$ 1,400

Rent expense, gross

$ 770,700

$ 982,200

Monthly payments for the first twelve months following the amendment date

$ 14,500

Monthly payments for the reminder of the lease term

$ 31,300

Weighted average cost of capital (as a percent)

9.30%

10.00%

10.00%

Affiliated Entity, LK Property Investments, LLC [Member]

Operating Leased Assets [Line Items]

Sale Leaseback Transaction, Monthly Rental Payments

$ 3,000

Sale Leaseback Transaction, Reimbursement Percentage of Property Taxes

40.00%

Sale Leaseback Transaction, Termination Notice Period

90 days

Affiliated Entity, LK Property Investments, LLC [Member] | ISA Real Estate LLC [Member]

Operating Leased Assets [Line Items]

Sale Leaseback Transaction, Area of Real Estate Property | a

4.4

Facility [Member] | Louisville, Kentucky [Member] | K and R, LLC [Member]

Operating Leased Assets [Line Items]

Monthly rent expense, gross

$ 53,800

Facility [Member] | Louisville, Kentucky [Member] | Grade Lane 7100, LLC [Member]

Operating Leased Assets [Line Items]

Lease renewal period

5 years

Lease term

7 years

Number of additional consecutive terms to extend the lease | item

2

Monthly rent expense, gross

$ 37,500

Description of leasing arrangements

For each of the following one year periods, the annual rent increases the lesser of (a) the percentage change in the CPI over the preceding twelve months, or (b) 2% of the previous year's annual rent.

Facility [Member] | Seymour, Indiana [Member]

Operating Leased Assets [Line Items]

Lease renewal period

3 years

Lease term

3 years

Number of lease extensions | extension

3

Monthly rent expense, gross

$ 8,000

Monthly rent, increase

$ 200

Equipment [Member]

Operating Leased Assets [Line Items]

Lease renewal period

5 years

Equipment [Member] | Louisville, Kentucky [Member]

Operating Leased Assets [Line Items]

Monthly rent expense, gross

$ 28,900

Equipment [Member] | Louisville, Kentucky [Member] | K and R, LLC [Member]

Operating Leased Assets [Line Items]

Monthly rent expense, gross

$ 5,000

Lot [Member] | Louisville, Kentucky [Member]

Operating Leased Assets [Line Items]

Lease term

19 months

Monthly rent expense, gross

$ 3,800

$ 3,500

LEASE COMMITMENTS (Lease Paymen

LEASE COMMITMENTS (Lease Payments) (Details) $ in Thousands	Dec. 31, 2017USD ($)
Operating Leased Assets [Line Items]
2,018	$ 582
2,019	556
2,020	546
2,021	450
2,022	450
2023 and thereafter	788
Future minimum lease payments	3,372
Related Party [Member]
Operating Leased Assets [Line Items]
2,018	486
2,019	460
2,020	450
2,021	450
2,022	450
2023 and thereafter	788
Future minimum lease payments	3,084
Other [Member]
Operating Leased Assets [Line Items]
2,018	96
2,019	96
2,020	96
2,021	0
2,022	0
2023 and thereafter	0
Future minimum lease payments	$ 288

LEASE COMMITMENTS (Capital Leas

LEASE COMMITMENTS (Capital Leases - Narrative) (Details)	Dec. 31, 2017USD ($)	May 01, 2016USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Debt Instrument [Line Items]
Monthly payments for the first twelve months following the amendment date		$ 14,500
Monthly payments for the reminder of the lease term		$ 31,300
Number of pieces of equipment on lease			2
Lease term			6 years
Monthly rent expense, gross			$ 1,400
Purchase price per item of equipment upon the expiration of the lease			$ 1
Weighted average cost of capital (as a percent)	10.00%	9.30%	10.00%	10.00%
Crane Lease [Member]
Debt Instrument [Line Items]
Capital lease obligation, net book value	$ 1,000,000		$ 1,000,000	$ 1,000,000	$ 1,100,000
Capital lease obligation, accumulated depreciation	428,300		428,300	428,300	171,300
Depreciation expense				257,000	171,300
Interest expense				109,800	$ 78,700
Forklift Lease [Member]
Debt Instrument [Line Items]
Capital lease obligation, net book value	69,700		69,700	69,700
Capital lease obligation, accumulated depreciation	7,300		7,300	7,300
Depreciation expense				7,300
Interest expense	4,300
Capital Lease Obligations June 2017 [Member]
Debt Instrument [Line Items]
Capital lease obligation, net book value	$ 75,200		$ 75,200	$ 75,200
Capital Lease Obligations May 2016 [Member]
Debt Instrument [Line Items]
Capital lease obligation, net book value		$ 1,300,000

LEASE COMMITMENTS (Future Minim

LEASE COMMITMENTS (Future Minimum Lease Payments for Capital Leases) (Details) $ in Thousands	Dec. 31, 2017USD ($)
Future minimum lease payments for capital leases - Total
2,018	$ 392
2,019	392
2,020	392
2,021	111
2,022	17
2,023	8
Total	1,312
Future minimum lease payments for capital leases - Principal
2,018	300
2,019	329
2,020	361
2,021	106
2,022	15
2,023	8
Total	1,119
Future minimum lease payments for capital leases - Interest
2,018	92
2,019	63
2,020	31
2,021	5
2,022	2
2,023	0
Total	$ 193

EMPLOYEE RETIREMENT PLAN (Detai

EMPLOYEE RETIREMENT PLAN (Details)	12 Months Ended
	Dec. 31, 2017
Defined Contribution Plan [Line Items]
Percentage of employer matching contribution	25.00%
Employer matching contribution, percent of employees' gross pay	6.00%
Minimum [Member]
Defined Contribution Plan [Line Items]
Percent of weekly contribution incentive	7.00%
Maximum [Member]
Defined Contribution Plan [Line Items]
Percent of weekly contribution incentive	10.00%
After January 1, 2013 [Member]
Defined Contribution Plan [Line Items]
Percentage of maximum annual employee contribution	100.00%

INCOME TAXES (Income Tax Provis

INCOME TAXES (Income Tax Provision (Benefit)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Federal [Abstract]
Current	$ 0	$ 0
Deferred	0	0
Federal income tax expense (benefit)	0	0
State and Local [Abstract]
Current	12	11
Deferred	0	69
State income tax expense (benefit)	12	80
Income tax provision (benefit)	$ 12	$ 80

INCOME TAXES (Income Tax Reconc

INCOME TAXES (Income Tax Reconciliation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract]
Federal income tax at statutory rate	$ (380)	$ (1,071)
State and local income taxes, net of federal income tax effect	(52)	(48)
Permanent differences	2	902
Tax reform legislation	1,736	0
(Decrease) Increase in deferred tax asset valuation allowance	(1,258)	408
Other differences	(36)	(111)
Income tax provision (benefit)	$ 12	$ 80

INCOME TAXES (Deferred Tax Liab

INCOME TAXES (Deferred Tax Liabilities and Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Deferred Tax Liabilities [Abstract]
Property and equipment	$ (300)	$ (935)
Gross deferred tax liabilities	(300)	(935)
Deferred tax assets
Intangibles and goodwill	1,178	2,038
Accrued property taxes	6	53
Allowance for doubtful accounts	16	14
Inventory capitalization	72	110
Stock options	424	605
Federal net operating loss carry forward	3,901	4,706
State net operating loss carry forward	1,787	1,658
State recycling equipment tax credit carry forward	4,590	4,593
Inventory valuation reserve	0	60
Accrued expenses	160	187
Other	8	11
Gross deferred tax assets	12,142	14,035
Valuation allowance	(11,815)	(13,073)	$ (12,665)
Net deferred tax assets	$ 27	$ 27

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) - USD ($)	Dec. 22, 2017	Dec. 31, 2017	Dec. 31, 2016
Income Tax Examination and Tax Carryforward [Line Items]
State recycling equipment tax credit carry forward		$ 4,590,000	$ 4,593,000
Operating loss carryforwards		$ 14,400,000
Corporate tax rate (as a percentage)	35.00%	21.00%
Revaluation deferred tax assets and liabilities, change in enacted tax rate		$ 1,736,000	0
State and Local Jurisdiction [Member]
Income Tax Examination and Tax Carryforward [Line Items]
Net operating loss carryforward		28,900,000
Recycling tax credit carryforwards, net of valuation allowance		27,000
State and Local Jurisdiction [Member] | General Business Tax Credit Carryforward [Member]
Income Tax Examination and Tax Carryforward [Line Items]
State recycling equipment tax credit carry forward		4,600,000
State recycling equipment tax credits		$ 6,000	$ 3,000

INCOME TAXES (Valuation Allowan

INCOME TAXES (Valuation Allowance) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Valuation allowance, beginning of year	$ 13,073	$ 12,665
(Decrease) Increase in deferred tax asset valuation allowance	(1,258)	408
Valuation allowance, end of year	$ 11,815	$ 13,073

PER SHARE DATA (Details)

PER SHARE DATA (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Basic loss per share
Net Loss	$ (1,131)	$ (3,230)
Weighted average shares outstanding	8,078	8,048
Basic loss per share (in dollars per share)	$ (0.14)	$ (0.40)
Diluted loss per share
Net Loss	$ (1,131)	$ (3,230)
Weighted average shares outstanding	8,078	8,048
Add dilutive	0	0
Diluted weighted average shares outstanding	8,078	8,048
Diluted loss per share (in dollars per share)	$ (0.14)	$ (0.40)

RELATED PARTY TRANSACTIONS (Sch

RELATED PARTY TRANSACTIONS (Schedule of Related Party Transactions) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Jun. 23, 2017	Aug. 05, 2015
Related Party Transaction [Line Items]
Notes Payable, Related Parties			$ 129,000
Payable to related parties (Note 10)	$ 173,000	$ 578,000
Accrued rent payable	64,000	0
Director [Member]
Related Party Transaction [Line Items]
Expenses	200,000	251,000
Accounts payable	50,000	144,000
Algar, Inc. [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Accrued rent payable	0	180,000
Expenses	0	14,000
Accrued bonuses	0	180,000		$ 378,000
Algar, Inc. [Member] | Purchase of Scrap Metal [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Expenses	0	1,204,000
Algar, Inc. [Member] | Management Fee [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Expenses	0	238,000
Algar, Inc. [Member] | Sale of Scrap Metal [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Revenue from Related Parties	0	7,000
Algar, Inc. [Member] | Logistical Services [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Revenue from Related Parties	0	48,000
Algar, Inc. [Member] | IT Services [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Revenue from Related Parties	0	16,000
Algar, Inc. [Member] | Net rental Income [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Revenue from Related Parties	0	16,000
K and R, LLC [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Deposits (included in other long-term assets)	42,000	42,000
Notes Payable, Related Parties	1,600,000	1,504,000
Accrued Interest Related Party	0	63,000
K and R, LLC [Member] | Prepaid expenses [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Expenses	43,000	0
K and R, LLC [Member] | Related Party Transaction, Accrued Rent, Property [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Accrued rent payable	123,000	176,000
K and R, LLC [Member] | Rent Expense, Property [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Expenses	597,000	646,000
K and R, LLC [Member] | Lease Expense, Equipment [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Accrued rent payable	0	15,000
Expenses	0	25,000
K and R, LLC [Member] | Interest expense [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Expenses	75,000	63,000
Affiliated Entity, LK Property Investments, LLC [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Deposits (included in other long-term assets)	3,000	3,000
Expenses	36,000	36,000
Affiliated Entity, LK Property Investments, LLC [Member] | Prepaid expenses [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Expenses	3,000	0
MetalX, LLC [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Revenue from Related Parties	188,000	246,000
Accounts Receivable, Related Parties	$ 1,000	$ 105,000

RELATED PARTY TRANSACTIONS (K&R

RELATED PARTY TRANSACTIONS (K&R Narrative) (Details)	Nov. 01, 2017USD ($)mo	Jun. 23, 2017USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Feb. 29, 2016USD ($)	Sep. 13, 2013USD ($)
Deposit from related party [Abstract]
Deposit from related party			$ 173,000	$ 578,000
Notes Payable, Related Parties		$ 129,000
Payments to Acquire Property, Plant, and Equipment			$ 132,000	8,000
Former Chairman and Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Percentage of stock owned by investor			20.00%
Grade Lane 7100, LLC [Member] | K and R, LLC [Member]
Deposit from related party [Abstract]
Face principal amount	$ 345,800
Payment of initial amount at the signing of the agreement	$ 100,000
Number of consecutive monthly payments | mo	6
Amount payable in equal monthly installments under the agreement	$ 41,000
K and R, LLC [Member] | Handler Agreement [Member]
Deposit from related party [Abstract]
Face principal amount		$ 81,000
Debt instrument term		24 months
Payments to Acquire Property, Plant, and Equipment		$ 9,000
Amount of assets purchased under the agreement		90,000
Amount payable in equal monthly installments under the agreement		$ 3,400
Interest rate Upon a default of promissory note (as a percentage)		1.00%
K and R, LLC [Member] | Crane Agreement [Member]
Deposit from related party [Abstract]
Face principal amount		$ 48,000
Debt instrument term		24 months
Payments to Acquire Property, Plant, and Equipment		$ 12,000
Amount of assets purchased under the agreement		60,000
Amount payable in equal monthly installments under the agreement		$ 2,000
Interest rate Upon a default of promissory note (as a percentage)		1.00%
K and R, LLC [Member] | Affiliated Entity [Member]
Deposit from related party [Abstract]
Notes Payable, Related Parties			$ 1,600,000	$ 1,504,000
Accounts Receivable, Related Parties					$ 32,000
Due to Related Parties					500,000
Kletter Notes [Member] | Unsecured Debt [Member] | Grade Lane 7100, LLC [Member] | Affiliated Entity [Member]
Deposit from related party [Abstract]
Notes Payable, Related Parties					883,800
Kletter Notes [Member] | Unsecured Debt [Member] | Kletter Estate [Member] | Affiliated Entity [Member]
Deposit from related party [Abstract]
Notes Payable, Related Parties					1,500,000
Kletter Notes [Member] | Unsecured Debt [Member] | K and R, LLC [Member] | Affiliated Entity [Member]
Deposit from related party [Abstract]
Notes Payable, Related Parties					$ 620,300
Interest rate					5.00%
Louisville, Kentucky [Member] | K and R, LLC [Member] | Affiliated Entity [Member]
Deposit from related party [Abstract]
Deposit from related party						$ 500,000

RELATED PARTY TRANSACTIONS Mana

RELATED PARTY TRANSACTIONS Management Agreement (Details)	Aug. 05, 2015USD ($)shares	Apr. 30, 2015USD ($)a	Dec. 02, 2013USD ($)	Sep. 30, 2016USD ($)installment	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Related Party Transaction [Line Items]
Common stock and warrants					$ 0	$ 0
Gain (Loss) on Disposition of Property Plant Equipment					27,000	0
Algar, Inc. [Member]
Related Party Transaction [Line Items]
Percent of Year-Over-Year Increase in Pre-Tax Income for Bonus		10.00%
Accrued bonuses								$ 428,000
Affiliated Entity, LK Property Investments, LLC [Member]
Related Party Transaction [Line Items]
Sale Leaseback Transaction, Monthly Rental Payments		$ 3,000
Sale Leaseback Transaction, Termination Notice Period		90 days
Sale Leaseback Transaction, Reimbursement Percentage of Property Taxes		40.00%
Algar, Inc. [Member]
Related Party Transaction [Line Items]
Percent of Year-Over-Year Increase in Pre-Tax Income for Bonus			10.00%
ISA Real Estate LLC [Member] | Affiliated Entity, LK Property Investments, LLC [Member]
Related Party Transaction [Line Items]
Sale Leaseback Transaction, Area of Real Estate Property | a		4.4
Private Placement [Member] | Algar, Inc. [Member]
Related Party Transaction [Line Items]
Common stock and warrants (in Shares) | shares	50,700
Common stock and warrants	$ 189,000
President [Member] | Maximum [Member] | Algar, Inc. [Member]
Related Party Transaction [Line Items]
Management Agreement, Salary, Monthly			$ 20,800
Management Agreement, Salary, Annually			$ 250,000
Algar, Inc. [Member]
Related Party Transaction [Line Items]
Amount Payable Under Management Termination Agreement				$ 20,880
Amount Payable In Equal Monthly Installments Under Management Termination Agreement				$ 50,000
Number Of Equal Monthly Installments To Be Paid On Management Termination Agreement | installment				3
Related Party Transaction Bonus Expense				$ 180,000
Algar, Inc. [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Accrued bonuses	$ 378,000				$ 0	180,000
Accrued bonus compensation paid						$ 189,000
Algar, Inc. [Member] | Real Estate Sale [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Noncash or Part Noncash Divestiture, Amount of Consideration Received							$ 50,000

SHARE-BASED COMPENSATION AND 51

SHARE-BASED COMPENSATION AND OTHER COMPENSATION AGREEMENTS (Narrative) (Details) - USD ($)	Jun. 15, 2016	Mar. 29, 2016	Mar. 25, 2016	Aug. 05, 2015	Dec. 02, 2013	Dec. 02, 2013	Jan. 31, 2015	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (in Shares)	170,000						20,000
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized stock-based compensation								$ 14,900	$ 142,000
Share-based compensation expense								$ 100,000	$ 400,000
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (in Shares)		11,400							133,400
Grant date fair value		$ 32,000
Award vesting								22,500	88,300
Number of shares in each RSU		1
Share-based compensation expense								$ 100,000	$ 400,000
CFO [Member] | Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period							3 years
Stock options (in Shares)							20,000	0	0
Exercise price (USD per Share)							$ 5.71
CFO [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (in Shares)			32,000				90,000
Grant date fair value			$ 90,200
Award vesting								78.8
Number of shares in each RSU								1
CFO [Member] | Tranche One | Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percent vested after first anniversary of grant date								33.33333%
CFO [Member] | Tranche One | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percent vested after first anniversary of grant date								50.00%
Award vesting								45,000
CFO [Member] | Tranche Two | Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percent vested after first anniversary of grant date								16.66666%
CFO [Member] | Tranche Two | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percent vested after first anniversary of grant date								12.50%
Award vesting								11,250
CFO [Member] | Tranche Three | Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percent vested after first anniversary of grant date								16.66666%
CFO [Member] | Tranche Three | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percent vested after first anniversary of grant date								12.50%
Award vesting								11,250
CFO [Member] | Tranche Four | Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percent vested after first anniversary of grant date								16.66666%
CFO [Member] | Tranche Four | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percent vested after first anniversary of grant date								12.50%
Award vesting								11,250
CFO [Member] | Tranche Five | Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percent vested after first anniversary of grant date								16.66666%
CFO [Member] | Tranche Five | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percent vested after first anniversary of grant date								12.50%
Award vesting								11,250
President/CFO [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accrued bonuses								$ 125,000	$ 100,000
Staff [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accrued bonuses								$ 132,700		$ 132,700
Percentage of bonus to be paid on annual base salary								25.00%
Algar, Inc. [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options (in Shares)					1,500,000	1,500,000
Exercise price (USD per Share)					$ 5	$ 5
Options 1 [Member] | Algar, Inc. [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options (in Shares)						375,000
Options 2 [Member] | Algar, Inc. [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options (in Shares)						375,000
Options 2 [Member] | Algar, Inc. [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price (USD per share)					6	$ 6
Options 3 [Member] | Algar, Inc. [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options (in Shares)						375,000
Increase in revenue following acquisition						$ 90,000,000
Options 3 [Member] | Algar, Inc. [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price (USD per share)					8	$ 8
Options 4 [Member] | Algar, Inc. [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options (in Shares)						375,000
Increase in revenue following acquisition						$ 120,000,000
Options 4 [Member] | Algar, Inc. [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price (USD per share)					$ 9	$ 9
Algar, Inc. [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accrued bonuses											$ 428,000
Private Placement [Member] | Algar, Inc. [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock and warrants (in Shares)				50,700
Algar, Inc. [Member] | Affiliated Entity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accrued bonuses				$ 378,000				$ 0	$ 180,000

SHARE-BASED COMPENSATION AND 52

SHARE-BASED COMPENSATION AND OTHER COMPENSATION AGREEMENTS - Stock Option Activity (Details) - Stock Options [Member] - $ / shares shares in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Number of Shares [Roll Forward]
Beginning Balance, Outstanding Shares		502	2,172
Cancelled		(30)	(1,670)
Expired, Shares		(90)
Ending Balance, Outstanding Shares		382	502	2,172
Exercisable, Shares		382
Available for Grant, Shares	[1]	1,784
Weighted Average Exercise Price per Share
Outstanding, Weighted Average Exercise Price ($ per share)		$ 4.78	$ 5.02
Cancelled, Weighted Average Exercise Price Share ($ per share)		5.40	5.10
Expired, Weighted Average Exercise Price ($ per share)		4.94
Outstanding, Weighted Average Exercise Price ($ per share)		4.70	$ 4.78	$ 5.02
Exercisable, Weighted Average Exercise Price ($ per share)		$ 4.70
Weighted Average Remaining Contractual Term [Roll Forward]
Outstanding, Weighted Average Remaining Contractual Term		1 year 4 months 28 days	2 years 25 days	1 year 8 months 12 days
Exercisable, Weighted Average Remaining Contractual Term		1 year 4 months 28 days
Weighted Average Grant Date Fair Value [Roll Forward]
Outstanding, Weighted Average Grant Date Fair Value ($ per share)		$ 2.43	$ 2.24
Cancelled, Weighted Average Grant Date Fair Value ($ per share)		2.85	2.18
Expired, weighted average grant date fair value of grants per option ($ per share)		1.71
Outstanding, Weighted Average Grant Date Fair Value ($ per share)		2.57	$ 2.43	$ 2.24
Exercisable, Weighted Average Grant Date Fair Value ($ per share)		$ 2.57
[1]	Securities available for grant include securities available for stock option grants and RSUs

SHARE-BASED COMPENSATION AND 53

SHARE-BASED COMPENSATION AND OTHER COMPENSATION AGREEMENTS - Nonvested Options (Details) shares in Thousands	12 Months Ended
	Dec. 31, 2016$ / sharesshares
Nonvested Options, Number of Shares
Beginning balance | shares	870
Cancelled | shares	(870)
Ending balance | shares	0
Weighted Average Grant Date Option Fair Value
Beginning balance | $ / shares	$ 2.22
Cancelled | $ / shares	2.22
Ending balance | $ / shares	$ 0

SHARE-BASED COMPENSATION AND 54

SHARE-BASED COMPENSATION AND OTHER COMPENSATION AGREEMENTS (Restricted Stock Units Activity) (Details) - $ / shares	Jun. 15, 2016	Mar. 29, 2016	Jan. 31, 2015	Dec. 31, 2017	Dec. 31, 2016
Number of shares
Granted, Shares	170,000		20,000
Restricted Stock Units (RSUs) [Member]
Number of shares
Beginning Balance, Outstanding Shares				45,100	0
Granted, Shares		11,400			133,400
Vested, Shares				(22,500)	(88,300)
Ending Balance, Outstanding Shares				22,600	45,100
Weighted Average Remaining Contractual Term
Granted, Weighted Average Remaining Contractual Term					4 months 6 days
Outstanding, Weighted Average Remaining Contractual Term				4 months 6 days	1 year 18 days
Weighted Average Grant Date Fair Value
Outstanding, Weighted Average Grant Date Fair Value ($ per Share)				$ 2.23	$ 0
Granted, Weighted Average Grant Date Fair Value ($ per Share)					2.32
Vested, Weighted Average Grant Date Fair Value ($ per Share)				2.36	2.36
Outstanding, Weighted Average Grant Date Fair Value ($ per Share)				$ 2.37	$ 2.23

FINANCING AND RELATED MATTERS (

FINANCING AND RELATED MATTERS (Details) $ / shares in Units, $ in Thousands	Jun. 13, 2014USD ($)director$ / sharesshares	Dec. 31, 2017USD ($)director	Dec. 31, 2016USD ($)
Related Party Transaction [Line Items]
Purchase price | $		$ 0	$ 0
Number of board members designated by investor | director		1
Securities Purchase Agreement [Member] | Recycling Capital Partners, LLC [Member]
Related Party Transaction [Line Items]
Shares issued | shares	857,143
Purchase price | $	$ 3,000
Warrant term	5 years
Additional shares | shares	857,143
Expiration period	6 months
Exercise price (USD per Share) | $ / shares	$ 5
Director Designation Agreement [Member]
Related Party Transaction [Line Items]
Number of board members authorized to appoint | director	2
Percentage of stock owned by investor	5.00%

Uncategorized Items - idsa-2017

Label	Element	Value
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Weighted Average Grant Date Fair Value	us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares	us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares	0