Andrea Electronics (ANDR) 10-Q 20 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2015	15-May-15
Document and Entity Information [Abstract]
Entity Registrant Name	ANDREA ELECTRONICS CORP
Entity Central Index Key	6494
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Document Type	10-Q
Document Period End Date	31-Mar-15
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2015
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		63,721,035

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current assets:
Cash	$3,761,072	$3,574,530
Accounts receivable, net of allowance for doubtful accounts of $5,415	209,102	238,814
Inventories, net	162,848	216,336
Prepaid expenses and other current assets	41,257	60,578
Assets from discontinued operations	439,062	395,643
Total current assets	4,613,341	4,485,901
Property and equipment, net	86,805	94,064
Intangible assets, net	362,286	374,157
Assets from discontinued operations	20,354	22,835
Other assets, net	13,233	13,233
Total assets	5,096,019	4,990,190
Current liabilities:
Trade accounts payable	788,314	493,600
Accrued Series C Preferred Stock Dividends	73,921	73,921
Short-term deferred revenue	6,600	9,312
Taxes Payable		38,000
Other current liabilities	380,800	464,476
Liabilities from discontinued operations	160,811	151,294
Total current liabilities	1,410,446	1,230,603
Advance from Revenue Sharing Agreement	3,500,000	3,500,000
Long-term debt	2,121,443	909,875
Total liabilities	7,031,889	5,640,478
Series B Redeemable Convertible Preferred Stock, $.01 par value; authorized: 1,000 shares; issued and outstanding: 0 shares
Commitments and contingencies
Shareholders' deficit:
Preferred stock, $.01 par value; authorized: 2,497,500 shares; none issued and outstanding
Common stock, $.01 par value; authorized: 200,000,000 shares; issued and outstanding: 63,721,035 shares	637,210	637,210
Additional paid-in capital	77,615,556	77,586,585
Accumulated deficit	-80,197,709	-78,883,156
Total shareholders' deficit	-1,935,870	-650,288
Total liabilities and shareholders' deficit	5,096,019	4,990,190
Series C Convertible Preferred Stock
Shareholders' deficit:
Preferred stock, $.01 par value; authorized: 2,497,500 shares; none issued and outstanding	1	1
Total shareholders' deficit	1	1
Series D Convertible Preferred Stock
Shareholders' deficit:
Preferred stock, $.01 par value; authorized: 2,497,500 shares; none issued and outstanding	9,072	9,072
Total shareholders' deficit	$9,072	$9,072

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Allowance for doubtful accounts (in dollars)	$5,415
Series B Redeemable Convertible Preferred Stock, par value (in dollars per share)	$0.01	$0.01
Series B Redeemable Convertible Preferred Stock, authorized	1,000	1,000
Series B Redeemable Convertible Preferred Stock, issued	0	0
Series B Redeemable Convertible Preferred Stock, outstanding	0	0
Preferred stock, par value (in dollars per share)	$0.01	$0.01
Preferred stock, authorized	2,497,500	2,497,500
Preferred stock, issued
Preferred stock, outstanding
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, authorized	200,000,000	200,000,000
Common stock, issued	63,721,035	63,721,035
Common stock, outstanding	63,721,035	63,721,035
Series C Convertible Preferred Stock
Preferred stock, par value (in dollars per share)	$0.01	$0.01
Preferred stock, authorized	1,500	1,500
Preferred stock, issued	44.2	44.2
Preferred stock, outstanding	44.2	44.2
Preferred stock, liquidation value (in dollars)	442,314	442,314
Series D Convertible Preferred Stock
Preferred stock, par value (in dollars per share)	$0.01	$0.01
Preferred stock, authorized	2,500,000	2,500,000
Preferred stock, issued	907,144	907,144
Preferred stock, outstanding	907,144	907,144
Preferred stock, liquidation value (in dollars)	$907,144	$907,144

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Revenues
Net Product revenues	$83,948	$17,697
License revenues	212,379	194,844
Revenues	296,327	212,541
Cost of revenues	30,653	25,637
Gross margin	265,674	186,904
Patent Monetization Expenses	1,008,352	337,060
Research and development expenses	179,476	106,664
General, administrative and selling expenses	227,607	576,850
Loss from operations	-1,149,761	-833,670
Interest (expense) income, net	-7,499	495
Loss from continuing operations before provision for income taxes	-1,157,260	-833,175
Provision for income taxes	41,538	38,584
Loss from continuing operations	-1,198,798	-871,759
Loss from discontinued operations	-115,755	-98,126
Net loss	($1,314,553)	($969,885)
Basic and diluted weighted average shares	63,721,035	63,721,035
Basic and diluted net loss per share from continuing operations	($0.02)	($0.01)
Basic and diluted net loss per share from discontinued operations	$0	$0
Basic and diluted net loss per share	($0.02)	($0.02)

Condensed_Consolidated_Stateme1

Condensed Consolidated Statement of Shareholders' Deficit (Unaudited) (USD $)	Total	Series C Convertible Preferred Stock	Series D Convertible Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit
Beginning Balance at Dec. 31, 2014	($650,288)	$1	$9,072	$637,210	$77,586,585	($78,883,156)
Beginning Balance (in shares) at Dec. 31, 2014		44,231,432	907,144	63,721,035
Stock-based Compensation Expense related to Stock Option Grants	28,971				28,971
Net loss	-1,314,553					-1,314,553
Balance at Mar. 31, 2015	($1,935,870)	$1	$9,072	$637,210	$77,615,556	($80,197,709)
Balance (in shares) at Mar. 31, 2015		44,231,432	907,144	63,721,035

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Cash flows from operating activities:
Net loss	($1,314,553)	($969,885)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation and amortization	21,611	28,126
Stock based compensation expense	28,971	3,582
Reserve for obsolescence	-76,558	7,107
Provision for income tax withholding	41,538	38,584
PIK interest, net	11,568
Change in:
Accounts receivable	-57,921	32,805
Inventories, net	132,722	117,802
Prepaid expenses, other current assets and other assets	19,321	-797
Taxes payable	-38,000
Trade accounts payable	231,070	-55,188
Advance from Revenue Sharing Agreement		3,000,000
Other current liabilities	-10,515	-31,555
Short-term and long-term deferred revenue	-2,712	898
Net cash (used in) provided by operating activities	-1,013,458	2,171,479
Cash flows used in investing activities:
Purchases of patents and trademarks		-23,914
Net cash used in investing activities		-23,914
Cash flows provided by financing activities:
Proceeds from long-term debt	1,200,000	200,750
Net cash provided by financing activities	1,200,000	200,750
Net increase in cash	186,542	2,348,315
Cash, beginning of year	3,574,530	1,000,422
Cash, end of period	3,761,072	3,348,737
Cash paid for:
Income Taxes	$49,899	$48,304

Basis_of_Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2015
Basis of Presentation [Abstract]
Basis of Presentation	Note 1. Basis of Presentation
	Basis of Presentation - The accompanying unaudited condensed consolidated interim financial statements include the accounts of Andrea Electronics Corporation and its subsidiaries ("Andrea" or the “Company”). All intercompany balances and transactions have been eliminated in consolidation.
	These unaudited condensed consolidated interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In addition, the December 31, 2014 balance sheet data was derived from the audited consolidated financial statements, but does not include all disclosures required by GAAP. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The results of operations of any interim period are not necessarily indicative of the results of operations to be expected for any other interim period or for the fiscal year.
	These unaudited condensed consolidated interim financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto for the fiscal year ended December 31, 2014 included in the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2014, filed with the Securities and Exchange Commission (the “SEC”) on March 30, 2015. The accounting policies used in preparing these unaudited condensed consolidated interim financial statements are consistent with those described in the December 31, 2014 audited consolidated financial statements.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2015
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Note 2. Summary of Significant Accounting Policies
	Loss Per Share - Loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted loss adjusts basic loss per share for the effects of convertible securities, stock options and other potentially dilutive financial instruments, only in the periods in which such effect is dilutive. Securities that could potentially dilute basic earnings per share (“EPS”) in the future that were not included in the computation of the diluted EPS because to do so would have been anti-dilutive for the periods presented, consist of the following:
	Total potential common shares as of:	31-Mar-15		31-Mar-14
	Options to purchase common stock (Note 7)	18,534,821		17,025,321
	Series C Convertible Preferred Stock and related accrued dividends (Note 4)	2,023,658		2,023,658
	Series D Convertible Preferred Stock (Note 5)	3,628,576		3,628,576
	Total potential common shares	24,187,055		22,677,555
	Cash - Cash includes cash and highly liquid investments with original maturities of three months or less. At various times during the periods ended March 31, 2015 and December 31, 2014, the Company had cash deposits in excess of the maximum amounts insured by the Federal Deposit Insurance Corporation insurance limits. At March 31, 2015, the Company’s cash was held at three financial institutions.
	Concentration of Credit Risk - The following customers accounted for 10% or more of Andrea’s consolidated net revenues during at least one of the periods presented below:
		For the Three Months Ended
		31-Mar-15			31-Mar-14
	Customer A	70	%		91	%
	Customer B	22	%		*
	____________________
	* Amounts are less than 10%
	As of March 31, 2015, Customer A and B accounted for approximately 79% and 16%, respectively, of accounts receivable. As of December 31, 2014, Customer A and B accounted for approximately 67% and 13%, respectively, of accounts receivable.
	Allowance for Doubtful Accounts - The Company performs on-going credit evaluations of its customers and adjusts credit limits based upon payment history and the customer’s current credit worthiness, as determined by the review of their current credit information. Collections and payments from customers are continuously monitored. The Company maintains an allowance for doubtful accounts, which is based upon historical experience as well as specific customer collection issues that have been identified. While such bad debt expenses have historically been within expectations and allowances established, the Company cannot guarantee that it will continue to experience the same credit loss rates that it has in the past. If the financial condition of customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required.
	Inventories - Inventories are stated at the lower of cost (on a first-in, first-out) or market basis. The cost of inventory is based on the respective cost of materials. Andrea reviews its inventory reserve for obsolescence on a quarterly basis and establishes reserves on inventories based on the specific identification method as well as a general reserve. Andrea records changes in inventory reserves as part of cost of revenues.
		March 31,				December 31,
		2015				2014
	Raw materials	$	14,499			$	15,852
	Finished goods		278,144				330,240
			292,643				346,092
	Less: reserve for obsolescence		(129,795	)			(129,756	)
		$	162,848			$	216,336
	Long-Lived Assets - Andrea accounts for its long-lived assets in accordance with ASC 360 “Property, Plant and Equipment” for purposes of determining and measuring impairment of its long-lived assets (primarily intangible assets) other than goodwill. Andrea’s policy is to periodically review the value assigned to its long-lived assets to determine if they have been permanently impaired by adverse conditions which may affect Andrea whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. If Andrea identifies a permanent impairment such that the carrying amount of Andrea’s long lived assets is not recoverable using the sum of an undiscounted cash flow projection (gross margin dollars from product revenues), the impaired asset is adjusted to its estimated fair value, based on an estimate of future discounted cash flows which becomes the new cost basis for the impaired asset. Considerable management judgment is necessary to estimate undiscounted future operating cash flows and fair values and, accordingly, actual results could vary significantly from such estimates. At March 31, 2015 and December 31, 2014, Andrea concluded that Intangibles and long-lived assets were not required to be tested for recoverability.
	Revenue Recognition - Non software-related revenue, which is generally comprised of microphones and microphone connectivity product revenues, is recognized when title and risk of loss pass to the customer, which is generally upon shipment. With respect to licensing revenues, Andrea recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 985, “Software” and ASC 605 “Revenue Recognition.” License revenue is recognized based on the terms and conditions of individual contracts. In addition, fee based services, which are short-term in nature, are generally performed on a time-and-material basis under separate service arrangements and the corresponding revenue is generally recognized as the services are performed.
	Income Taxes - Andrea accounts for income taxes in accordance with ASC 740, “Income Taxes” (“ASC 740”). ASC 740 requires an asset and liability approach for financial accounting and reporting for income taxes and establishes for all entities a minimum threshold for financial statement recognition of the benefit of tax positions, and requires certain expanded disclosures. The provision for income taxes is based upon income or loss after adjustment for those permanent items that are not considered in the determination of taxable income. Deferred income taxes represent the tax effects of differences between the financial reporting and tax bases of the Company’s assets and liabilities at the enacted tax rates in effect for the years in which the differences are expected to reverse. The Company evaluates the recoverability of deferred tax assets and establishes a valuation allowance when it is more likely than not that some portion or all of the deferred tax assets will not be realized. As of March 31, 2015 and December 31, 2014 the Company has recorded a full valuation allowance. Andrea expects it will reduce its valuation allowance in future periods to the extent that it can demonstrate its ability to utilize the assets. Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary. Income tax expense consists of taxes payable for the period, withholding of income tax as mandated by the foreign jurisdiction in which the revenues are earned withholding of income tax as mandated by the foreign jurisdiction in which the revenues are earned and the change during the period in deferred tax assets and liabilities. The Company has identified its federal tax return and its state tax return in New York as "major" tax jurisdictions. Based on the Company's evaluation, it has been concluded that there are no significant uncertain tax positions requiring recognition in the Company's condensed consolidated interim financial statements. The Company's evaluation was performed for tax years ended 2011 through 2014. The Company believes that its income tax positions and deductions will be sustained on audit and does not anticipate any adjustments that will result in a material change to its financial position.
	Stock-Based Compensation - At March 31, 2015, Andrea had two stock-based employee compensation plans, which are described more fully in Note 7. Andrea accounts for stock-based compensation in accordance with ASC 718, “Compensation – Stock Compensation” (“ASC 718”). ASC 718 establishes accounting for stock-based awards exchanged for employee services. Under the provisions of ASC 718, stock-based compensation cost is measured at the grant date, based on the fair value of the award, and is recognized as expense over the employee’s requisite service period (generally the vesting period of the equity grant). The fair value of the Company’s common stock options are estimated using the Black Scholes option-pricing model with the following assumptions: expected volatility, dividend rate, risk free interest rate and the expected life. The Company expenses stock-based compensation by using the straight-line method. In accordance with ASC 718, excess tax benefits realized from the exercise of stock-based awards are classified in cash flows from financing activities. The future realization of the reserved deferred tax assets related to these tax benefits associated with the exercise of stock options will result in a credit to additional paid in capital if the related tax deduction reduces taxes payable. The Company has elected the “with and without approach” regarding ordering of windfall tax benefits to determine whether the windfall tax benefit did reduce taxes payable in the current year. Under this approach, the windfall tax benefit would be recognized in additional paid-in-capital only if an incremental tax benefit is realized after considering all other benefits presently available.
	Use of Estimates - The preparation of condensed consolidated interim financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the date of the condensed consolidated interim financial statements and the reported amounts of revenues and expenses during the reporting period.
	Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. The most significant estimates, among other things, are used in accounting for allowances for bad debts, inventory valuation and obsolescence, product warranty, depreciation, deferred income taxes, expected realizable values for assets (primarily intangible assets), contingencies, revenue recognition as well as the recording and presentation of the Company’s convertible preferred stock. Estimates and assumptions are periodically reviewed and the effects of any material revisions are reflected in the condensed consolidated interim financial statements in the period that they are determined to be necessary. Actual results could differ from those estimates and assumptions.
	Reclassifications - Certain prior year amounts have been reclassified to conform to the current year presentation. The reclassifications did not have any effect on reported consolidated net loss for the periods presented.
	Subsequent Events - The Company evaluates events that occurred after the balance sheet date but before the condensed consolidated interim financial statements are issued. Based upon the evaluation, other than Note 9, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the condensed consolidated interim financial statements.

Revenue_Sharing_Note_Purchase_

Revenue Sharing, Note Purchase Agreement, and Long-Term Debt	3 Months Ended
	Mar. 31, 2015
Revenue Sharing Note Purchase Agreement and Long-Term Debt [Abstract]
Revenue Sharing and Note Purchase Agreement and Long-term Debt	Note 3. Revenue Sharing and Note Purchase Agreement and Long-term Debt
	On December 24, 2014, the Company entered into an Amended and Restated Revenue Sharing and Note Purchase Agreement (the “Amended and Restated Revenue Sharing Agreement”), with AND34 Funding LLC (“AND34”) (acting as the “Revenue Participants,” the “Note Purchasers,” and the “Collateral Agent”), which was retroactively effective as of February 14, 2014. Under the Amended and Restated Revenue Sharing Agreement, the Company granted AND34 a perpetual predetermined share in the rights of the Company’s specified future revenues from patents currently owned by the Company (the “Patents”) in exchange for $3,500,000, which is recorded as an “Advance from Revenue Sharing Agreement” on the accompanying consolidated balance sheet. The advance will be repaid over the period in which the Company generates any future monetization revenues with AND34 in excess of any of the outstanding long-term debt and accrued interest. At the closing date, the Company issued $200,000 of notes to AND34 and has agreed to issue and sell to AND34 additional notes (“Notes”) up to an aggregate of $10,500,000 during the four years after the closing date or such greater amount as AND34 may agree in their sole discretion. The proceeds of the Notes will be used to pay certain initial expenses related to the agreement, and going forward will be used for expenses of the Company incurred in pursuing patent monetization. AND34’s rights to the Company’s monetization revenues from the Patents and the Notes are secured by the Patents. As of March 31, 2015 and December 31, 2014, $2,100,000 and $900,000, respectively, of notes payable were issued to AND34.
	Any Monetization Revenues (as defined in the Amended and Restated Revenue Sharing Agreement) received from the Patents will first be applied 100% to the payment of accrued and unpaid interest on, and then to repay outstanding principal of, the Notes. After the Notes are paid in full, the Monetization Revenues received from the Patents will be allocated amongst the Revenue Participants and the Company in accordance with certain predetermined percentages (based on aggregate amounts received by the Revenue Participants) ranging from 100% to the Revenue Participants (such percentage to be allocated to the Revenue Participants until they have received $3,500,000) to ultimately 20% to the Revenue Participants. Monetization Revenues is defined in the Amended and Restated Revenue Sharing Agreement to include, but is not limited to, amounts that the Company receives from third parties with respect to the Patents, which may include new license fees, settlement payments and judgments.
	The Amended and Restated Revenue Sharing Agreement contains many stipulations between the parties regarding the handling of various matters related to the monetization of the Patents. The Revenue Participants and the Company will account for the tax treatment as set forth in the Amended and Restated Revenue Sharing Agreement. Following an Event of Default under the Amended and Restated Revenue Sharing Agreement, the Note Purchasers and Revenue Participants may proceed to protect and enforce their rights by suit or other appropriate proceeding, either for specific performance or the exercise of any power granted under the Amended and Restated Revenue Sharing Agreement or ancillary documents including the Notes.
	Long-term debt
	Long-term debt consists of the following:
		March 31,		December 31,
		2015		2014
	Note Payable	$	2,100,000	$	900,000
	PIK interest		21,443		9,875
	Total long-term debt		2,121,443		909,875
	Less: current maturities of long-term debt		-		-
	Long-term debt, net of current maturities	$	2,121,443	$	909,875
	The unpaid principal amount of the Notes (including any PIK Interest) will have an interest rate equal to LIBOR (as defined in the Amended and Restated Revenue Sharing Agreement) plus 2% per annum, (3% at March 31, 2015 and December 31, 2014); provided that upon and during the continuance of an Event of Default (as set forth in the Amended and Restated Revenue Sharing Agreement), the interest rate will increase an additional 2% per annum. Interest may be paid in cash at the option of the Company and otherwise shall be paid by increasing the principal amount of the Notes by the amount of such interest (“PIK Interest”). The principal balance of the Notes and all unpaid interest thereon will be due on June 30, 2020. The Company may prepay the Notes from time to time in whole or in part, without penalty or premium.

Series_C_Redeemable_Convertibl

Series C Redeemable Convertible Preferred Stock	3 Months Ended
	Mar. 31, 2015
Series C Redeemable Convertible Preferred Stock [Abstract]
Series C Redeemable Convertible Preferred Stock	Note 4. Series C Redeemable Convertible Preferred Stock
	On October 10, 2000, Andrea issued and sold in a private placement $7,500,000 of Series C Redeemable Convertible Preferred Stock (the “Series C Preferred Stock”). Each of these shares of Series C Preferred Stock had a stated value of $10,000 plus a $1,671 increase in the stated value, which sum is convertible into Common Stock at a conversion price of $0.2551. On February 17, 2004, Andrea announced that it had entered into an Exchange and Termination Agreement and an Acknowledgment and Waiver Agreement, which eliminated the dividend of 5% per annum on the stated value. The additional amount of $1,671 represents the 5% per annum from October 10, 2000 through February 17, 2004. The shares of Series C Preferred Stock are subject to antidilution provisions, which are triggered in the event of certain stock splits, recapitalizations, or other dilutive transactions. In addition, issuances of common stock at a price below the conversion price then in effect (currently $0.2551), or the issuance of warrants, options, rights, or convertible securities which have an exercise price or conversion price less than that conversion price, other than for certain previously outstanding securities and certain “excluded securities” (as defined in the certificate of amendment), require the adjustment of the conversion price to that lower price at which shares of common stock have been issued or may be acquired. In the event that Andrea issues securities in the future which have a conversion price or exercise price which varies with the market price and the terms of such variable price are more favorable than the conversion price in the Series C Preferred Stock, the purchasers may elect to substitute the more favorable variable price when making conversions of the Series C Preferred Stock.
	In accordance with Sub Topic 815-40, Andrea evaluated the Series C Preferred Stock and concluded that it is not indexed to the Company’s stock because of the conversion price adjustment feature described above. Accordingly, under the provisions of ASC 815, “Derivatives and Hedging” (“ASC 815”), Andrea evaluated the Series C Preferred Stock embedded conversion feature. The Company has concluded that the embedded conversion feature would be classified in shareholders’ equity if it were a freestanding instrument as the Series C Preferred Stock is more akin to equity and as such it should not be bifurcated from the Series C instrument and accounted for separately.
	As of March 31, 2015, there were 44.231432 shares of Series C Preferred Stock outstanding, which were convertible into 2,023,658 shares of Common Stock and remaining accrued dividends of $73,921.

Series_D_Redeemable_Convertibl

Series D Redeemable Convertible Preferred Stock	3 Months Ended
	Mar. 31, 2015
Series D Redeemable Convertible Preferred Stock [Abstract]
Series D Redeemable Convertible Preferred Stock	Note 5. Series D Redeemable Convertible Preferred Stock
	On February 17, 2004, Andrea entered into a Securities Purchase Agreement (including a Registration Rights Agreement) with certain holders of the Series C Preferred Stock and other investors (collectively, the “Buyers”) pursuant to which the Buyers agreed to invest a total of $2,500,000. In connection with this agreement, on February 23, 2004, the Buyers purchased, for a purchase price of $1,250,000, an aggregate of 1,250,000 shares of a new class of preferred stock, the Series D Preferred Stock, convertible into 5,000,000 shares of Common Stock (an effective conversion price of $0.25 per share) and Common Stock warrants exercisable for an aggregate of 2,500,000 shares of Common Stock. These warrants were exercisable at any time after August 17, 2004, at an exercise price of $0.38 per share. On February 23, 2009, these warrants expired without being exercised.
	In addition, on June 4, 2004, the Buyers purchased for an additional $1,250,000, an additional 1,250,000 shares of Series D Preferred Stock convertible into 5,000,000 shares of Common Stock (an effective conversion price of $0.25 per share) and Common Stock warrants exercisable for an aggregate of 2,500,000 shares of Common Stock. The warrants were exercisable at any time after December 4, 2004 and before June 4, 2009 at an exercise price of $0.17 per share. On June 4, 2009, these warrants expired without being exercised.
	The shares of Series D Preferred Stock are also subject to antidilution provisions, which are triggered in the event of certain stock splits, recapitalizations, or other dilutive transactions. In addition, issuances of common stock at a price below the conversion price then in effect (currently $0.25), or the issuance of warrants, options, rights, or convertible securities which have an exercise price or conversion price less than that conversion price, other than for certain previously outstanding securities and certain “excluded securities” (as defined in the certificate of amendment), require the adjustment of the conversion price to that lower price at which shares of common stock have been issued or may be acquired. In the event that Andrea issues securities in the future which have a conversion price or exercise price which varies with the market price and the terms of such variable price are more favorable than the conversion price in the Series D Preferred Stock, the purchasers may elect to substitute the more favorable variable price when making conversions of the Series D Preferred Stock. In addition, the Company is required to use its best efforts to secure the inclusion for quotation on the Over the Counter Bulletin Board for the common stock issuable under the Series D Preferred Stock and to arrange for at least two market makers to register with the Financial Industry Regulatory Authority. In the event that the holder of the Series D Preferred Stock and related warrants is unable to convert these securities into Andrea Common Stock, the Company shall pay to each such holder a Registration Delay Payment. This payment is to be paid in cash and is equal to the product of (i) the stated value of such Preferred Shares multiplied by (ii) the product of (1) .0005 multiplied by (2) the number of days that sales cannot be made pursuant to the Registration Statement (excluding any days during that may be considered grace periods as defined by the Registration Rights Agreement).
	In accordance with Sub Topic 815-40, Andrea evaluated the Series D Preferred Stock and concluded that it is not considered to be indexed to the Company’s stock because of the conversion price adjustment feature described above. Accordingly, under the provisions of ASC 815, Andrea evaluated the Series D Preferred Stock embedded conversion feature. The Company has concluded that the embedded conversion feature would be classified in shareholders’ equity if it were a freestanding instrument as the Series D Preferred Stock is more akin to equity and as such it should not be bifurcated from the Series D instrument and accounted for separately.
	As of March 31, 2015, there were 907,144 shares of Series D Preferred Stock outstanding which were convertible into 3,628,576 shares of Common Stock.

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	Note 6. Commitments And Contingencies
	Leases
	Andrea leases its corporate headquarters located in Bohemia, New York. The lease from an unrelated party, which expired in May 2015, was for approximately 11,000 square feet and houses Andrea’s warehousing, sales and executive offices. Rent expense under this operating lease was approximately $25,174 and $24,441 for the three months ended March 31, 2015 and 2014, respectively.
	In May 2015, Andrea entered into a new lease for its new corporate headquarters located in Bohemia, New York, where Andrea leases space for research and development, sales and executive offices from an unrelated party. The lease is for approximately 3,000 square feet and expires in October 2020. There was no rent expense under this operating lease for the three-month period ended March 31, 2015. The minimum future lease payments under this lease and all other noncancellable operating leases are as follows:
	2015 (April 1 – December 31)	$	41,698
	2016		50,203
	2017		39,959
	2018		34,531
	2019		35,740
	2020		30,755
	Total	$	232,886
	Employment Agreements
	In August 2014, the Company entered into an employment agreement with Mr. Andrea. The effective date of the employment agreement is August 1, 2014 and expires July 31, 2016 and is subject to renewal as approved by the Compensation Committee of the Board of Directors. Pursuant to his employment agreement, Mr. Andrea will receive an annual base salary of $300,000. The employment agreement provides for quarterly bonuses equal to 5% of the Company’s pre-bonus net after tax quarterly earnings for a total quarterly bonus amount not to exceed $12,500; and annual bonuses equal to 9% of the Company’s annual pre-bonus net after tax earnings in excess of $300,000 up to $3,000,000, and 3% of the Company’s annual pre-bonus adjusted net after tax earnings in excess of $3,000,000. Adjustments to net after tax earnings shall be made to remove the impact of change in recognition of accumulated deferred tax asset value. All bonuses shall be payable as soon as the Company’s cash flow permits. All bonus determinations or any additional bonus in excess of the above will be made in the sole discretion of the Compensation Committee. Mr. Andrea is also entitled to a change in control payment equal to three times the three year average of the cash incentive compensation paid or accrued as of the date of termination, continuation of health and medical benefits for three years and immediate vesting of all stock options in the event of a change in control during the term of his agreement and subsequent termination of his employment within two years following the change of control. In the event of his termination without cause or resignation with the Company’s consent, Mr. Andrea is entitled to a severance payment equal to six months of his base salary, plus the six months prorated portion of his most recent annual and quarterly bonuses, and a continuation of health insurance coverage for Mr. Andrea, his spouse and his dependents for 12 months. At March 31, 2015, the future minimum cash commitments under this agreement aggregate $400,000.
	In November 1999, as amended August 2008, the Company entered into a change in control agreement with the Chief Financial Officer, Corisa L. Guiffre. This agreement provides for a change in control payment equal to three times her average annual compensation for the five preceding taxable years, with continuation of health and medical benefits for three years in the event of a change in control of the Company, as defined in the agreement, and subsequent termination of employment other than for cause.
	Legal Proceedings
	In December 2010, Audrey Edwards, Executrix of the Estate of Leon Leroy Edwards, filed a law suit in the Superior Court of Providence County, Rhode Island, against 3M Company and over 90 other defendants, including the Company, alleging that the Company processed, manufactured, designed, tested, packaged, distributed, marketed or sold asbestos containing products that contributed to the death of Leon Leroy Edwards. The Company received service of process in April 2011. The Company has retained legal counsel and has filed a response to the compliant. The Company believes the lawsuit is without merit and intends to file a Motion for Summary Judgment to that affect. Accordingly, the Company does not believe the lawsuit will have a material adverse effect on the Company’s financial position or results of operations.
	In July 2014, Andrea filed three complaints with the United States District Court for the Eastern District of New York, alleging patent infringement against Acer Inc. and related entities ("Acer"), Lenovo Group Ltd. and related entities ("Lenovo"), and Toshiba Corp. and related entities ("Toshiba"), and requesting monetary and injunctive relief. Acer, Lenovo, and Toshiba answered Andrea's complaints on October 20, 2014. Lenovo also asserted counterclaims which Andrea answered on November 10, 2014. Andrea also filed First Amended Complaints in these actions on November 10, 2014 which Acer, Lenovo, and Toshiba answered on November 24, 2014. Lenovo also asserted counterclaims which Andrea answered on December 15, 2014. All of these cases were stayed on March 23, 2015 due to Andrea’s complaint with the International Trade Commission (“ITC”) against these parties. Andrea intends to vigorously prosecute its claims against Acer, Lenovo, and Toshiba, and vigorously defend all counterclaims asserted by Lenovo.
	In January 2015, Andrea filed seven complaints with the United States District Court for the Eastern District of New York, alleging patent infringement against Acer, ASUSTeK Computer Inc. and related entities ("Asus"), Dell Inc. ("Dell"), Hewlett-Packard Co. ("HP"), Lenovo, Realtek Semiconductor Corp. ("Realtek"), and Toshiba, and requesting monetary and injunctive relief Lenovo answered Andrea's complaint on February 10, 2015. Lenovo also asserted counterclaims which Andrea answered on March 3, 2015. The other defendants have not yet answered Andrea's complaint. All of these cases except for the case against Realtek were also stayed on March 23, 2015 due to Andrea’s complaint with the ITC against these parties. Andrea intends to vigorously prosecute its claims against Acer, Asus, Dell, HP, Lenovo, Realtek and Toshiba, and vigorously defend all counterclaims asserted by Lenovo or any other defendant.
	In February 2015, Andrea filed a complaint with the ITC, alleging patent infringement and unfair competition against Acer, Asus, Dell, HP, Lenovo, Realtek, and Toshiba (the “ITC Respondents”), and requesting injunctive relief. The ITC instituted an investigation on March 12, 2015 and issued a 100-day standing review, which is scheduled to be completed by June 26, 2015. The proposed ITC Respondents answered Andrea's complaint on April 6, 2015. Administrative Law Judge Thomas B. Pender held a hearing for the 100-day standing review on April 30, 2015. Andrea intends to vigorously prosecute its claims against Acer, Asus, Dell, HP, Lenovo, Realtek, and Toshiba.

Stock_Plans_and_Stock_Based_Co

Stock Plans and Stock Based Compensation

3 Months Ended

Mar. 31, 2015

Stock Plans and Stock-Based Compensation [Abstract]

Stock Plans and Stock Based Compensation

Note 7. Stock Plans and Stock Based Compensation

In 1998, the Board adopted the 1998 Stock Option Plan (“1998 Plan”), which was subsequently approved by the shareholders. The 1998 Plan, as amended, authorized the granting of awards, the exercise of which would allow up to an aggregate of 6,375,000 shares of Andrea’s Common Stock to be acquired by the holders of those awards. The awards could take the form of stock options, stock appreciation rights, restricted stock, deferred stock, stock reload options or other stock-based awards. Awards could be granted to key employees, officers, directors and consultants. No further awards will be granted under the 1998 Plan.

In October 2006, the Board adopted the Andrea Electronics Corporation 2006 Equity Compensation Plan (“2006 Plan”), which was subsequently approved by the shareholders. The 2006 Plan, as amended, authorizes the granting of awards, the exercise of which would allow up to an aggregate of 18,000,000 shares of Andrea’s Common Stock to be acquired by the holders of those awards. The awards can take the form of stock options, stock appreciation rights, restricted stock or other stock-based awards. Awards may be granted to key employees, officers, directors and consultants. At March 31, 2015, there were 2,277,436 shares available for further issuance under the 2006 Plan.

The stock option awards granted under these plans have been granted with an exercise price equal to the market price of the Company’s stock at the date of grant; with vesting periods of up to four years and 10-year contractual terms.

The fair values of each stock option grant is estimated on the date of grant using the Black-Scholes option-pricing model that uses weighted-average assumptions. Expected volatilities are based on implied volatilities from historical volatility of the Company’s stock. The expected term of options granted represents the period of time that options granted are expected to be outstanding. The risk-free rate for periods within the contractual life of the option is based on the U.S. Treasury yield curve in effect at the time of grant.

There were no options granted during the three months ended March 31, 2015 and 2014.

Option activity during 2015 is summarized as follows:

Options Outstanding

Options Exercisable

Weighted

Weighted

Weighted

Weighted

Average

Weighted

Weighted

Average

Average

Average

Remaining

Average

Average

Remaining

Options

Exercise

Fair

Contractual

Options

Exercise

Fair

Contractual

Outstanding

Price

Value

Life

Exercisable

Price

Value

Life

At January 1, 2015

18,534,821

$

0.08

$

0.08

3.92 years

16,317,821

$

0.08

$

0.08

3.13 years

Expired

-

At March 31, 2015

18,534,821

$

0.08

$

0.08

3.68 years

16,317,821

$

0.08

$

0.08

2.89 years

Based on the March 31, 2015 fair market value of the Company’s common stock of $0.08, the aggregate intrinsic value for the 18,534,821 options outstanding and 16,317,821 shares exercisable is $265,850 and $265,180, respectively.

Total compensation expense recognized related to stock option awards was $28,971 and $3,582 for the three months ended March 31, 2015 and 2014, respectively. In the accompanying condensed consolidated statement of operations for the three months ended March 31, 2015, $22,779 of expense is included in general, administrative and selling expenses and $6,192 of expense is included in research and development expenses. In the accompanying condensed consolidated statement of operations for the three months ended March 31, 2014, $3,582 of expense is included in general, administrative and selling expenses.

As of March 31, 2015, there was $125,206 of total unrecognized compensation cost related to nonvested share-based compensation arrangements granted under the 2006 Plans. This unrecognized compensation cost is expected to be recognized during 2015, 2016 and 2017 in the amounts of $68,561, $42,240 and $14,405, respectively.

Segment_Information

Segment Information	3 Months Ended
	Mar. 31, 2015
Segment Information [Abstract]
Segment Information	Note 8. Segment Information
	Andrea follows the provisions of ASC 280 “Segment Reporting” (“ASC 280”). Reportable operating segments are determined based on Andrea’s management approach. The management approach, as defined by ASC 280, is based on the way that the chief operating decision-maker organizes the segments within an enterprise for making operating decisions and assessing performance. While Andrea’s results of operations are primarily reviewed on a consolidated basis, the chief operating decision-maker also manages the enterprise in two segments: (i) Patent Monetization and (ii) Andrea DSP Microphone and Audio Software Products. Patent Monetization includes Monetization Revenues (as defined in our Amended and Restated Revenue Sharing Agreement). Andrea DSP Microphone and Audio Software Products primarily include products based on the use of some, or all, of the following technologies: Andrea Digital Super Directional Array microphone technology (“DSDA”), Andrea Direction Finding and Tracking Array microphone technology (“DFTA”), Andrea PureAudio noise filtering technology, and Andrea EchoStop, an advanced acoustic echo cancellation technology.
	The following represents selected condensed consolidated interim financial information for Andrea’s segments for the three-month periods ended March 31, 2015 and 2014.
					Andrea DSP
					Microphone and
			Patent		Audio Software		2015 Three Month
	2015 Three Month Segment Data		Monetization		Products		Segment Data
	Net product revenues		$	-	$	83,948	$	83,948
	License revenues			1,849		210,530		212,379
	Loss from continuing operations			1,060,541		89,220		1,149,761
	Depreciation and amortization			5,937		9,156		15,093
	Assets			181,141		4,455,462		4,636,603
	Property and equipment and intangibles			181,141		267,950		449,091
					Andrea DSP
					Microphone and
			Patent		Audio Software		2014 Three Month
	2014 Three Month Segment Data		Monetization		Products		Segment Data
	Net product revenues		$	-	$	17,697	$	17,697
	License revenues			-		194,844		194,844
	Loss from continuing operations			807,388		26,282		833,670
	Depreciation and amortization			5,108		9,813		14,921
					Andrea DSP
					Microphone and
			Patent		Audio Software		2014 Year End
	December 31, 2014 Year End Segment Data		Monetization		Products		Segment Data
	Assets		$	187,078	$	4,384,634	$	4,571,712
	Property and equipment and intangibles			187,078		281,143		468,221
	Management assesses non-operating income statement data on a consolidated basis only. International revenues are based on the country in which the end-user is located. For the three-month periods ended March 31, 2015 and 2014, and as of each respective period-end, net revenues and accounts receivable by geographic area were as follows:
	Geographic Data		31-Mar-15		31-Mar-14
	Net revenues:
	United States		$	130,176	$	17,222
	Foreign(1)			166,151		195,319
			$	296,327	$	212,541
		-1		Net revenue from the People’s Republic of China and Singapore represented 56% and 91% of total net revenues for the three months ended March 31, 2015 and March 31, 2014, respectively.
	As of March 31, 2015 and December 31, 2014, accounts receivable by geographic area were as follows:
	Geographic Data		31-Mar-15		31-Dec-14
	Accounts receivable:
	United States		$	42,951	$	34,823
	Foreign			166,151		203,991
			$	209,102	$	238,814

Subsequent_Event_Discontinued_

Subsequent Event - Discontinued Operations	3 Months Ended
	Mar. 31, 2015
Subsequent Event - Discontinued Operations [Abstract]
Subsequent Event - Discontinued Operations	Note 9. Subsequent Event – Discontinued Operations
	Sales of Andrea Anti-Noise Products Division
	On April 2, 2015, Andrea Electronics Corporation consummated the transactions contemplated by the Asset Purchase Agreement, by and between Andrea Electronics Corporation and Andrea Communications LLC (the “Agreement”) dated March 27, 2015. Under the Agreement, the Company has agreed to sell the Company’s Anti-Noise Products Division (the “Division”) and certain related assets for a purchase price of $900,000. In addition, under the Agreement the Company is entitled to receive an additional $100,000 in the event that the revenues derived from Andrea Communications LLC’s operation of the Division exceed certain thresholds over a specified time period, as defined in the agreement.
	During the quarter ended March 31, 2015, Andrea committed to a plan to sell its Anti-Noise Products Division. Accordingly, the results of operations and the assets and liabilities of this division are presented as discontinued operations for both current and prior periods. The following table reflects the results of the discontinued operations of the Division business segment for the three-month periods ended March 31, 2015 and 2014 and as of March 31, 2015 and December 31, 2014, respectively:
		31-Mar-15		31-Mar-14
	Operations
	Net Revenues	$	368,740	$	406,464
	Cost of Sales		252,072		223,777
	Gross margin		116,668		182,687
	Research and Development Expenses		16,943		67,860
	General, administrative and selling expenses		215,480		212,953
	Loss from Discontinued Operations	$	115,755	$	98,126
		31-Mar-15		31-Dec-14
	Assets
	Accounts Receivable, net	$	102,506	$	56,411
	Inventories, net		336,556		339,232
	Property and equipment, net		20,354		22,835
	Assets from Discontinued Operations	$	459,416	$	418,478
	Liabilities
	Accounts payable	$	43,584	$	107,228
	Other current liabilities		117,227		44,066
	Liabilities from discontinued operations	$	160,811	$	151,294
	The assets that were sold consisted of property and equipment resulting in a gain on sale of approximately $880,000.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2015
Summary of Significant Accounting Policies [Abstract]
Loss Per Share	Loss Per Share - Loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted loss adjusts basic loss per share for the effects of convertible securities, stock options and other potentially dilutive financial instruments, only in the periods in which such effect is dilutive. Securities that could potentially dilute basic earnings per share (“EPS”) in the future that were not included in the computation of the diluted EPS because to do so would have been anti-dilutive for the periods presented, consist of the following:
	Total potential common shares as of:		31-Mar-15		31-Mar-14
	Options to purchase common stock (Note 7)		18,534,821		17,025,321
	Series C Convertible Preferred Stock and related accrued dividends (Note 4)		2,023,658		2,023,658
	Series D Convertible Preferred Stock (Note 5)		3,628,576		3,628,576
	Total potential common shares		24,187,055		22,677,555
Cash	Cash - Cash includes cash and highly liquid investments with original maturities of three months or less. At various times during the periods ended March 31, 2015 and December 31, 2014, the Company had cash deposits in excess of the maximum amounts insured by the Federal Deposit Insurance Corporation insurance limits. At March 31, 2015, the Company’s cash was held at three financial institutions.
	Concentration of Credit Risk - The following customers accounted for 10% or more of Andrea’s consolidated net revenues during at least one of the periods presented below:
			For the Three Months Ended
			31-Mar-15			31-Mar-14
	Customer A		70	%		91	%
	Customer B		22	%		*
	* Amounts are less than 10%
	As of March 31, 2015, Customer A and B accounted for approximately 79% and 16%, respectively, of accounts receivable. As of December 31, 2014, Customer A and B accounted for approximately 67% and 13%, respectively, of accounts receivable.
Concentration of Credit Risk	Concentration of Credit Risk - The following customers accounted for 10% or more of Andrea’s consolidated net revenues during at least one of the periods presented below:
		For the Three Months Ended
		31-Mar-15	31-Mar-14
	Customer A	70%	91%
	Customer B	11%	*
	_________________
	* Amounts are less than 10%
	As of March 31, 2015, Customer A and B accounted for approximately 79% and 16%, respectively, of accounts receivable.  As of December 31, 2014, Customer A and B accounted for approximately 67% and 13%, respectively, of accounts receivable.
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts - The Company performs on-going credit evaluations of its customers and adjusts credit limits based upon payment history and the customer’s current credit worthiness, as determined by the review of their current credit information. Collections and payments from customers are continuously monitored. The Company maintains an allowance for doubtful accounts, which is based upon historical experience as well as specific customer collection issues that have been identified. While such bad debt expenses have historically been within expectations and allowances established, the Company cannot guarantee that it will continue to experience the same credit loss rates that it has in the past. If the financial condition of customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required.
Inventories	Inventories - Inventories are stated at the lower of cost (on a first-in, first-out) or market basis. The cost of inventory is based on the respective cost of materials. Andrea reviews its inventory reserve for obsolescence on a quarterly basis and establishes reserves on inventories based on the specific identification method as well as a general reserve. Andrea records changes in inventory reserves as part of cost of revenues.
			March 31,				December 31,
			2015				2014
	Raw materials		$	14,499			$	15,852
	Finished goods			278,144				330,240
				292,643				346,092
	Less: reserve for obsolescence			(129,795	)			(129,756	)
			$	162,848			$	216,336
Long-Lived Assets	Long-Lived Assets - Andrea accounts for its long-lived assets in accordance with ASC 360 “Property, Plant and Equipment” for purposes of determining and measuring impairment of its long-lived assets (primarily intangible assets) other than goodwill. Andrea’s policy is to periodically review the value assigned to its long-lived assets to determine if they have been permanently impaired by adverse conditions which may affect Andrea whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. If Andrea identifies a permanent impairment such that the carrying amount of Andrea’s long lived assets is not recoverable using the sum of an undiscounted cash flow projection (gross margin dollars from product revenues), the impaired asset is adjusted to its estimated fair value, based on an estimate of future discounted cash flows which becomes the new cost basis for the impaired asset. Considerable management judgment is necessary to estimate undiscounted future operating cash flows and fair values and, accordingly, actual results could vary significantly from such estimates. At March 31, 2015 and December 31, 2014, Andrea concluded that Intangibles and long-lived assets were not required to be tested for recoverability.
Revenue Recognition	Revenue Recognition - Non software-related revenue, which is generally comprised of microphones and microphone connectivity product revenues, is recognized when title and risk of loss pass to the customer, which is generally upon shipment. With respect to licensing revenues, Andrea recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 985, “Software” and ASC 605 “Revenue Recognition.” License revenue is recognized based on the terms and conditions of individual contracts. In addition, fee based services, which are short-term in nature, are generally performed on a time-and-material basis under separate service arrangements and the corresponding revenue is generally recognized as the services are performed.
Income Taxes	Income Taxes - Andrea accounts for income taxes in accordance with ASC 740, “Income Taxes” (“ASC 740”). ASC 740 requires an asset and liability approach for financial accounting and reporting for income taxes and establishes for all entities a minimum threshold for financial statement recognition of the benefit of tax positions, and requires certain expanded disclosures. The provision for income taxes is based upon income or loss after adjustment for those permanent items that are not considered in the determination of taxable income. Deferred income taxes represent the tax effects of differences between the financial reporting and tax bases of the Company’s assets and liabilities at the enacted tax rates in effect for the years in which the differences are expected to reverse. The Company evaluates the recoverability of deferred tax assets and establishes a valuation allowance when it is more likely than not that some portion or all of the deferred tax assets will not be realized. As of March 31, 2015 and December 31, 2014 the Company has recorded a full valuation allowance. Andrea expects it will reduce its valuation allowance in future periods to the extent that it can demonstrate its ability to utilize the assets. Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary. Income tax expense consists of taxes payable for the period, withholding of income tax as mandated by the foreign jurisdiction in which the revenues are earned withholding of income tax as mandated by the foreign jurisdiction in which the revenues are earned and the change during the period in deferred tax assets and liabilities. The Company has identified its federal tax return and its state tax return in New York as "major" tax jurisdictions. Based on the Company's evaluation, it has been concluded that there are no significant uncertain tax positions requiring recognition in the Company's condensed consolidated interim financial statements. The Company's evaluation was performed for tax years ended 2011 through 2014. The Company believes that its income tax positions and deductions will be sustained on audit and does not anticipate any adjustments that will result in a material change to its financial position.
Stock-Based Compensation	Stock-Based Compensation - At March 31, 2015, Andrea had two stock-based employee compensation plans, which are described more fully in Note 7.  Andrea accounts for stock-based compensation in accordance with ASC 718, “Compensation – Stock Compensation” (“ASC 718”).  ASC 718 establishes accounting for stock-based awards exchanged for employee services.  Under the provisions of ASC 718, stock-based compensation cost is measured at the grant date, based on the fair value of the award, and is recognized as expense over the employee’s requisite service period (generally the vesting period of the equity grant).  The fair value of the Company’s common stock options are estimated using the Black Scholes option-pricing model with the following assumptions:  expected volatility, dividend rate, risk free interest rate and the expected life.  The Company expenses stock-based compensation by using the straight-line method.  In accordance with ASC 718, excess tax benefits realized from the exercise of stock-based awards are classified in cash flows from financing activities.  The future realization of the reserved deferred tax assets related to these tax benefits associated with the exercise of stock options will result in a credit to additional paid in capital if the related tax deduction reduces taxes payable.  The Company has elected the “with and without approach” regarding ordering of windfall tax benefits to determine whether the windfall tax benefit did reduce taxes payable in the current year.   Under this approach, the windfall tax benefit would be recognized in additional paid-in-capital only if an incremental tax benefit is realized after considering all other benefits presently available.
Use of Estimates	Use of Estimates - The preparation of condensed consolidated interim financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the date of the condensed consolidated interim financial statements and the reported amounts of revenues and expenses during the reporting period.
	Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources.  The most significant estimates, among other things, are used in accounting for allowances for bad debts, inventory valuation and obsolescence, product warranty, depreciation, deferred income taxes, expected realizable values for assets (primarily intangible assets), contingencies, revenue recognition as well as the recording and presentation of the Company’s convertible preferred stock. Estimates and assumptions are periodically reviewed and the effects of any material revisions are reflected in the condensed consolidated interim financial statements in the period that they are determined to be necessary. Actual results could differ from those estimates and assumptions.
Reclassifications	Reclassifications - Certain prior year amounts have been reclassified to conform to the current year presentation.  The reclassifications did not have any effect on reported consolidated net loss for the periods presented.
Subsequent Events	Subsequent Events - The Company evaluates events that occurred after the balance sheet date but before the condensed consolidated interim financial statements are issued.  Based upon the evaluation, other than Note 9, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the condensed consolidated interim financial statements.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2015
Summary of Significant Accounting Policies [Abstract]
Summary of Antidilutive securities excluded from computation of earnings per share	Total potential common shares as of:	31-Mar-15		31-Mar-14
	Options to purchase common stock (Note 7)	18,534,821		17,025,321
	Series C Convertible Preferred Stock and related accrued dividends (Note 4)	2,023,658		2,023,658
	Series D Convertible Preferred Stock (Note 5)	3,628,576		3,628,576
	Total potential common shares	24,187,055		22,677,555
Summary of Concentration of credit risk, Customer as a percentage of revenues	Andrea’s consolidated net revenues during at least one of the periods presented below:
		For the Three Months Ended
		31-Mar-15			31-Mar-14
	Customer A	70	%		91	%
	Customer B	22	%		*
	* Amounts are less than 10%
Summary of Inventories, net		March 31,				December 31,
		2015				2014
	Raw materials	$	14,499			$	15,852
	Finished goods		278,144				330,240
			292,643				346,092
	Less: reserve for obsolescence		(129,795	)			(129,756	)
		$	162,848			$	216,336

Revenue_Sharing_Note_Purchase_1

Revenue Sharing, Note Purchase Agreement, and Long-Term Debt (Tables)	3 Months Ended
	Mar. 31, 2015
Revenue Sharing Note Purchase Agreement and Long-Term Debt [Abstract]
Schedule of long-term debt		March 31,		December 31,
		2015		2014
	Note Payable	$	2,100,000	$	900,000
	PIK interest		21,443		9,875
	Total long-term debt		2,121,443		909,875
	Less: current maturities of long-term debt		-		-
	Long-term debt, net of current maturities	$	2,121,443	$	909,875

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2014
Income Taxes [Abstract]
Schedule of provision for income tax
		For the Years Ended December 31,
		2014			2013
	Current:
	Federal	$	38,000		$	—
	Foreign		176,136			170,473
	State and Local		—			—
	Total Current		214,136			170,473
	Deferred
	Federal		(1,003,000	)		2,052,000
	Foreign		—			—
	State and Local		(147,000	)		302,000
	Adjustment to valuation allowance related to net deferred tax assets		1,150,000			(2,354,000	)
	Total Deferred		—			—
	Provision for income taxes	$	214,136		$	170,473
Schedule of effective income tax rate reconciliation
		For the Years Ended December 31,
		2014			2013
	Tax provision at statutory rate		(34	)%		(34	)%
	State and local taxes		(5	)%		(5	)%
	Foreign taxes		7	%		18	%
	Core technology amortization		-	%		16	%
	Change in valuation allowance for net deferred tax assets		40	%		23	%
			8	%		18	%
Schedule of components of temporary differences of deferred tax asset, net
		For the Years Ended December 31,
		2014			2013
	Deferred tax assets:
	Accrued expenses	$	35,000		$	37,000
	Allowance for doubtful accounts		7,000			7,000
	Deferred Revenue		3,000			5,000
	Reserve for obsolescence		109,000			171,000
	Expense associated with non-qualified stock options		100,000			92,000
	Advance from Revenue Sharing Agreement		1,365,000			—
	Monetization Expenses		416,000			—
	General business credit		1,156,000			1,113,000
	NOL carryforward		12,987,000			13,603,000
			16,178,000			15,028,000
	Less: valuation allowance		(16,178,000	)		(15,028,000	)
	Deferred tax asset, net	$	—		$	—
Schedule of change in valuation allowance for deferred tax assets
		For the Years Ended December 31,
		2014			2013
	Beginning Balance	$	15,028,000		$	17,382,000
	Change in Allowance		1,150,000			(2,354,000	)
	Ending Balance	$	16,178,000		$	15,028,000

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies [Abstract]
Summary of minimum annual future lease payments under operating leases	2015 (April 1 – December 31)	$	41,698
	2016		50,203
	2017		39,959
	2018		34,531
	2019		35,740
	2020		30,755
	Total	$	232,886

Stock_Plans_and_Stock_Based_Co1

Stock Plans and Stock Based Compensation (Tables)

3 Months Ended

Mar. 31, 2015

Stock Plans and Stock-Based Compensation [Abstract]

Summary of stock option activity

Options Outstanding

Options Exercisable

Weighted

Weighted

Weighted

Weighted

Average

Weighted

Weighted

Average

Average

Average

Remaining

Average

Average

Remaining

Options

Exercise

Fair

Contractual

Options

Exercise

Fair

Contractual

Outstanding

Price

Value

Life

Exercisable

Price

Value

Life

At January 1, 2015

18,534,821

$

0.08

$

0.08

3.92 years

16,317,821

$

0.08

$

0.08

3.13 years

Expired

-

At March 31, 2015

18,534,821

$

0.08

$

0.08

3.68 years

16,317,821

$

0.08

$

0.08

2.89 years

Segment_Information_Tables

Segment Information (Tables)	3 Months Ended
	Mar. 31, 2015
Segment Information [Abstract]
Summary of consolidated financial information for Andrea's segments					Andrea DSP
					Microphone and
			Patent		Audio Software		2015 Three Month
	2015 Three Month Segment Data		Monetization		Products		Segment Data
	Net product revenues		$	-	$	83,948	$	83,948
	License revenues			1,849		210,530		212,379
	Loss from continuing operations			1,060,541		89,220		1,149,761
	Depreciation and amortization			5,937		9,156		15,093
	Assets			181,141		4,455,462		4,636,603
	Property and equipment and intangibles			181,141		267,950		449,091
					Andrea DSP
					Microphone and
			Patent		Audio Software		2014 Three Month
	2014 Three Month Segment Data		Monetization		Products		Segment Data
	Net product revenues		$	-	$	17,697	$	17,697
	License revenues			-		194,844		194,844
	Loss from continuing operations			807,388		26,282		833,670
	Depreciation and amortization			5,108		9,813		14,921
					Andrea DSP
					Microphone and
			Patent		Audio Software		2014 Year End
	December 31, 2014 Year End Segment Data		Monetization		Products		Segment Data
	Assets		$	187,078	$	4,384,634	$	4,571,712
	Property and equipment and intangibles			187,078		281,143		468,221
Summary of net revenues by geographic area	Geographic Data		31-Mar-15		31-Mar-14
	Net revenues:
	United States		$	130,176	$	17,222
	Foreign(1)			166,151		195,319
			$	296,327	$	212,541
		-1		Net revenue from the People’s Republic of China and Singapore represented 56% and 91% of total net revenues for the three months ended March 31, 2015 and March 31, 2014, respectively.
	As of March 31, 2015 and December 31, 2014, accounts receivable by geographic area were as follows:
	Geographic Data		31-Mar-15		31-Dec-14
	Accounts receivable:
	United States		$	42,951	$	34,823
	Foreign			166,151		203,991
			$	209,102	$	238,814

Subsequent_Event_Discontinued_1

Subsequent Event - Discontinued Operations (Tables)	3 Months Ended
	Mar. 31, 2015
Subsequent Event - Discontinued Operations [Abstract]
Schedule of subsequent events		31-Mar-15		31-Mar-14
	Operations
	Net Revenues	$	368,740	$	406,464
	Cost of Sales		252,072		223,777
	Gross margin		116,668		182,687
	Research and Development Expenses		16,943		67,860
	General, administrative and selling expenses		215,480		212,953
	Loss from Discontinued Operations	$	115,755	$	98,126
		31-Mar-15		31-Dec-14
	Assets
	Accounts Receivable, net	$	102,506	$	56,411
	Inventories, net		336,556		339,232
	Property and equipment, net		20,354		22,835
	Assets from Discontinued Operations	$	459,416	$	418,478
	Liabilities
	Accounts payable	$	43,584	$	107,228
	Other current liabilities		117,227		44,066
	Liabilities from discontinued operations	$	160,813	$	151,294

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Details)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Summary of Antidilutive securities excluded from computation of earnings per share
Total potentially dilutive common shares	24,187,055	22,677,555
Options to purchase common stock [Member]
Summary of Antidilutive securities excluded from computation of earnings per share
Total potentially dilutive common shares	18,534,821	17,025,321
Series C Convertible Preferred Stock and related accrued dividends [Member]
Summary of Antidilutive securities excluded from computation of earnings per share
Total potentially dilutive common shares	2,023,658	2,023,658
Series D Convertible Preferred Stock [Member]
Summary of Antidilutive securities excluded from computation of earnings per share
Total potentially dilutive common shares	3,628,576	3,628,576

Summary_of_Significant_Account4

Summary of Significant Accounting Policies (Details 1) (Revenue [Member])	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Customer A [Member]
Summary of Concentration of credit risk, Customer as a percentage of revenues
Concentration risk percentage	70.00%	91.00%
Customer B [Member]
Summary of Concentration of credit risk, Customer as a percentage of revenues
Concentration risk percentage	22.00%		[1]
[1]	Amounts are less than 10%

Summary_of_Significant_Account5

Summary of Significant Accounting Policies (Details 2) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Summary of Significant Accounting Policies [Abstract]
Raw materials	$14,499	$15,852
Finished goods	278,144	330,239
Inventories, Gross	292,643	346,092
Less: reserve for obsolescence	-129,795	-129,756
Inventories, net	$162,848	$216,336

Summary_of_Significant_Account6

Summary of Significant Accounting Policies (Details Textual)	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Summary of significant accounting policies (Textual)
Number of financial institutions where cash is held	3
Number of stock-based employee compensation plans	2
Net revenue [Member]
Summary of significant accounting policies (Textual)
Concentration Risk, Customer	10% or more	10% or more
Customer A [Member] | Accounts Receivable [Member]
Summary of significant accounting policies (Textual)
Concentration risk percentage	79.00%		67.00%
Customer B [Member] | Accounts Receivable [Member]
Summary of significant accounting policies (Textual)
Concentration risk percentage	16.00%		13.00%

Revenue_Sharing_Note_Purchase_2

Revenue Sharing, Note Purchase Agreement, and Long-Term Debt (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Revenue Sharing Note Purchase Agreement and Long-Term Debt [Abstract]
Note Payable	$2,100,000	$900,000
PIK interest	21,443	9,875
Total long-term debt	2,121,443	909,875
Less: current maturities of long-term debt
Long-term debt, net of current maturities	$2,121,443	$909,875

Revenue_Sharing_Note_Purchase_3

Revenue Sharing, Note Purchase Agreement, and Long-Term Debt (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Revenue Sharing And Note Purchase Agreement (Textual)
Advance from Revenue Sharing Agreement	$3,500,000	$3,500,000
Issuance of notes	200,000
Maximum value of issuance of additional notes for four years	10,500,000
Notes payable	$2,100,000	$900,000
Percentage of revenue applied for payment of accrued and unpaid interest	100.00%
Interest rate	3.00%	3.00%
Increase interest rate	2.00%
Maturity date for notes	30-Jun-20
Maximum [Member]
Revenue Sharing And Note Purchase Agreement (Textual)
Percentage of revenue allocated to revenue participants	100.00%
Minimum [Member]
Revenue Sharing And Note Purchase Agreement (Textual)
Percentage of revenue allocated to revenue participants	20.00%
London Interbank Offered Rate (LIBOR) [Member]
Revenue Sharing And Note Purchase Agreement (Textual)
Interest rate	2.00%

Series_C_Redeemable_Convertibl1

Series C Redeemable Convertible Preferred Stock (Details) (USD $)	1 Months Ended	3 Months Ended
	Oct. 10, 2000	Mar. 31, 2015	Dec. 31, 2014
Series C Convertible Preferred Stock (Textual)
Accrued Series C Preferred Stock Dividends		$73,921	73,921
Series C Redeemable Convertible Preferred Stock [Member]
Series C Convertible Preferred Stock (Textual)
Proceed from issuance of private placement	7,500,000
Preferred Stock, value stated	10,000
Increase in stated value of preferred stock	$1,671
Additional increase per annum value of preferred stock	5.00%
Preferred stock, conversion price	$0.26	$0.26
Description of additional stated value		Additional amount of $1,671 represents the 5% per annum from October 10, 2000 through February 17, 2004.
Shares, outstanding		44.231432	44.231432
Number of common stock shares conversion of preferred stock		2,023,658

Series_D_Redeemable_Convertibl1

Series D Redeemable Convertible Preferred Stock (Details) (USD $)	1 Months Ended		3 Months Ended
	Jun. 04, 2004	Feb. 23, 2004	Mar. 31, 2015	Dec. 31, 2014	Feb. 17, 2004
Series D Convertible Preferred Stock (Textual)
Investment amount under agreement					$2,500,000
Preferred stock, outstanding
Series D Redeemable convertible preferred stock [Member]
Series D Convertible Preferred Stock (Textual)
Shares purchased under agreement amount	$1,250,000	$1,250,000
Shares purchased under agreement shares	1,250,000	1,250,000
Number of common stock for exercise of warrant	2,500,000	2,500,000
Conversion price	$0.25	$0.25	$0.25
Description of registration delay payment			This payment is to be paid in cash and is equal to the product of (i) the stated value of such Preferred Shares multiplied by (ii) the product of (1) .0005 multiplied by (2) the number of days that sales cannot be made pursuant to the Registration Statement (excluding any days during that may be considered grace periods as defined by the Registration Rights Agreement).
Preferred stock, outstanding			907,144
Number of common stock shares conversion of preferred stock	5,000,000	5,000,000	3,628,576
Exercise warrant, period	warrants were exercisable at any time after December 4, 2004 and before June 4, 2009.	Warrants were exercisable at any time after August 17, 2004.
Warrants, exercise price	$0.17	$0.38
Warrants expiration date	4-Jun-09	23-Feb-09

Commitments_and_Contingencies_1

Commitments and Contingencies (Details) (USD $)	Mar. 31, 2015
In Thousands, unless otherwise specified
Summary of minimum annual future lease payments
2015 (April 1 - December 31)	$41,698
2016	50,203
2017	39,959
2018	34,531
2019	35,740
2020	30,755
Total	$232,886

Commitments_and_Contingencies_2

Commitments and Contingencies (Details Textual) (USD $)	0 Months Ended	1 Months Ended		3 Months Ended
	Aug. 01, 2014	31-May-15	Dec. 31, 2010	Mar. 31, 2015	Mar. 31, 2014
		Segment	Segment	Segment
Commitments and contingencies (Textual)
Lease expiration date	31-May-15	31-Oct-20
Area of warehousing, sales and executive offices (In Square feet)		3,000		11,000
Rent expense under operating lease				$25,174	$24,441
Number of defendants			90
Douglas J Andrea [Member]
Commitments and contingencies (Textual)
Term of employment agreement	The effective date of the employment agreement is August 1, 2014 and expires July 31, 2016 and is subject to renewal as approved by the Compensation Committee of the Board of Directors.
Base salary	300,000
Percentage of quarterly bonus	5.00%
Maximum quarterly bonus	12,500
Percentage of annual bonus	9.00%
Annual pre-bonus net after tax earnings, Minimum	300,000
Annual pre-bonus net after tax earnings, Maximum	3,000,000
Percentage of adjusted pre-annual bonus	3.00%
Annual pre-bonus adjusted net after tax earnings, Maximum	3,000,000
Description of employment agreement with Mr. Andrea	Mr. Andrea is also entitled to a change in control payment equal to three times the three year average of the cash incentive compensation paid or accrued as of the date of termination, continuation of health and medical benefits for three years and immediate vesting of all stock options in the event of a change in control during the term of his agreement and subsequent termination of his employment within two years following the change of control.  In the event of his termination without cause or resignation with the Company’s consent, Mr. Andrea is entitled to a severance payment equal to six months of his base salary, plus the six months prorated portion of his most recent annual and quarterly bonuses, and a continuation of health insurance coverage for Mr. Andrea, his spouse and his dependents for 12 months.
Future minimum cash commitments				$400,000

Stock_Plans_and_Stock_Based_Co2

Stock Plans and Stock Based Compensation (Details) (USD $)	3 Months Ended
	Mar. 31, 2015
Summary of stock options activity
Options Outstanding, Beginning balance	18,534,821
Options Outstanding, Expired
Options Outstanding, Ending balance	18,534,821
Options Outstanding, Weighted Average Exercise Price, Beginning balance	$0.08
Options Outstanding, Weighted Average Exercise Price, Ending balance	$0.08
Options Outstanding, Weighted Average Fair Value, Beginning balance	$0.08
Options Outstanding, Weighted Average Fair Value, Ending balance	$0.08
Options Outstanding, Weighted Average Remaining Contractual Life	3 years 11 months 1 day
Options Outstanding, Weighted Average Remaining Contractuals Life	3 years 8 months 5 days
Options Exercisable, Beginning balance	16,317,821
Options Exercisable, Ending balance	16,317,821
Options Exercisable, Weighted Average Exercise Price, Beginning balance	$0.08
Options Exercisable, Weighted Average Exercise Price, Ending balance	$0.08
Options Exercisable Weighted Average Fair Value, Beginning balance	$0.08
Options Exercisable Weighted Average Fair Value, Ending balance	$0.08
Options Exercisable, Weighted Average Remaining Contractual Life	3 years 1 month 17 days
Options Exercisable, Weighted Average Remaining Contractuals Life	2 years 10 months 21 days

Stock_Plans_and_Stock_Based_Co3

Stock Plans and Stock Based Compensation (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Stock Plans and Stock Based Compensation (Textual)
Stock options contractual term	3 years 11 months 1 day
Weighted average expected life	3 years 1 month 17 days
Options vested			99,667
Weighted average exercise price, Vested			$0.11
Common stock fair value	$0.08
Stock option outstanding	18,534,821		18,534,821
Stock option exercisable	16,317,821		16,317,821
Option outstanding, Aggregate intrinsic value	$265,850
Option exercisable, Aggregate intrinsic value	265,180
Stock options exercise price			$0.08
Total unrecognized compensation cost related to nonvested share-based compensation arrangements	125,206
Total compensation expense recognized related to stock option awards	28,971	3,582
2015
Stock Plans and Stock Based Compensation (Textual)
Total unrecognized compensation cost related to nonvested share-based compensation arrangements	68,561
2016
Stock Plans and Stock Based Compensation (Textual)
Total unrecognized compensation cost related to nonvested share-based compensation arrangements	42,240
2017
Stock Plans and Stock Based Compensation (Textual)
Total unrecognized compensation cost related to nonvested share-based compensation arrangements	14,405
1998 Stock Option Plan [Member]
Stock Plans and Stock Based Compensation (Textual)
Permissible limit of common stock to be acquired by the holders of awards	6,375,000
Stock options vesting period	4 years
Stock options contractual term	10 years
2006 Equity Compensation Plan [Member]
Stock Plans and Stock Based Compensation (Textual)
Permissible limit of common stock to be acquired by the holders of awards	18,000,000
Shares available for further issuance	2,277,436
Stock options vesting period	4 years
Stock options contractual term	10 years
General, administrative and selling expenses [Member]
Stock Plans and Stock Based Compensation (Textual)
Total compensation expense recognized related to stock option awards	22,779	3,582
Research and development expenses [Member]
Stock Plans and Stock Based Compensation (Textual)
Total compensation expense recognized related to stock option awards	$6,192

Segment_Information_Details

Segment Information (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Summary of consolidated financial information for Andrea's segments
Net product revenues	$83,948	$17,697
License revenues	212,379	194,844
Loss from continuing operations	-1,149,761	-833,670
Depreciation and amortization	21,611	28,126
Assets	5,096,019		4,990,190
Property and equipment and intangible	449,091		468,221
Patent Monetization [Member]
Summary of consolidated financial information for Andrea's segments
Net product revenues
License revenues	1,849
Loss from continuing operations	1,060,541	807,388
Depreciation and amortization	5,937	5,108
Assets	181,141		187,078
Property and equipment and intangible	181,141		187,078
Andrea DSP Microphone and Audio Software Products [Member]
Summary of consolidated financial information for Andrea's segments
Net product revenues	83,948	17,697
License revenues	210,530	194,844
Loss from continuing operations	89,220	26,282
Depreciation and amortization	9,156	9,813
Assets	4,455,462		4,384,634
Property and equipment and intangible	$267,950		$281,143

Segment_Information_Details_1

Segment Information (Details 1) (USD $)	3 Months Ended
	Mar. 31, 2015		Mar. 31, 2014		Dec. 31, 2014
Summary of net revenues and accounts receivable by geographic area
Net Revenues	$296,327		$212,541
Accounts receivable	209,102				238,814
United States [Member]
Summary of net revenues and accounts receivable by geographic area
Net Revenues	130,176		17,222
Accounts receivable	42,951				34,823
Foreign [Member]
Summary of net revenues and accounts receivable by geographic area
Net Revenues	166,151	[1]	195,319	[1]
Accounts receivable	$166,151				$203,991
[1]	Net revenue from the People's Republic of China and Singapore represented 56% and 91% of total net revenues for the three months ended March 31, 2015 and March 31, 2014, respectively.

Segment_Information_Details_Te

Segment Information (Details Textual)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
	Segment	Segment
Segment Information (Textual)
Number of operating segments	2	2
Peoples Republic of China and Singapore [Member]
Segment Information (Textual)
Net revenues from foreign country as a percentage of total net revenues	56.00%	91.00%

Subsequent_Event_Discontinued_2

Subsequent Event - Discontinued Operations (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Income Statement [Abstract]
Loss from Discontinued Operations	($115,755)	($98,126)
Assets
Accounts Receivable, net	209,102		238,814
Inventories, net	162,848		216,336
Property and equipment, net	86,805		94,064
Assets from Discontinued Operations	20,354		22,835
Liabilities
Other current liabilities	380,800		464,476
Liabilities from discontinued operations	160,811		151,294
Andrea Anti-Noise Products [Member]
Income Statement [Abstract]
Net Revenues	368,740	406,464
Cost of Sales	252,072	223,777
Gross margin	116,668	182,687
Research and Development Expenses	16,943	67,860
General, administrative and selling expenses	215,480	212,953
Loss from Discontinued Operations	115,755	98,126
Assets
Accounts Receivable, net	102,506		56,411
Inventories, net	336,556		339,232
Property and equipment, net	20,354		22,835
Assets from Discontinued Operations	459,416		418,478
Liabilities
Accounts payable	43,584		107,228
Other current liabilities	117,227		44,066
Liabilities from discontinued operations	$160,813		$151,294

Subsequent_Event_Discontinued_3

Subsequent Event - Discontinued Operations (Details Textual) (Subsequent Event [Member], Andrea Anti-Noise Products [Member], USD $)	0 Months Ended
	Apr. 02, 2015
Subsequent Event [Member] | Andrea Anti-Noise Products [Member]
Subsequent Event (Textual)
Sale of property and equipment and intangible assets	$900,000
Additional amount receive	100,000
Gain on sale of property plant and equipment	$880,000