Andrea Electronics (ANDR) 10-Q 15 Nov 21 2021 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2021	Nov. 08, 2021
Cover [Abstract]
Document Type	10-Q
Entity Central Index Key	0000006494
Document Period End Date	Sep. 30, 2021
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-04324
Entity Registrant Name	ANDREA ELECTRONICS CORPORATION
Entity Incorporation, State or Country Code	NY
Entity Tax Identification Number	11-0482020
Entity Address, Address Line One	620 Johnson Avenue Suite 1-B
Entity Address, City or Town	Bohemia
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11716
City Area Code	631
Local Phone Number	719-1800
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	ANDR
Name of Exchange on which Security is Registered	NONE
Entity Common Stock, Shares Outstanding		68,104,957

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Current assets:
Cash	$ 255,754	$ 362,730
Accounts receivable, net of allowance for doubtful accounts of $4,789	285,025	182,871
Inventories, net	230,404	114,393
Prepaid expenses and other current assets	66,214	110,235
Total current assets	837,397	770,229
Property and equipment, net	26,692	17,725
Intangible assets, net	192,421	212,619
Other assets, net	173,982	209,331
Total assets	1,230,492	1,209,904
Current liabilities:
Trade accounts payable and other current liabilities	580,181	419,591
Current portion of long-term debt	2,193	9,979
Accrued Series C Convertible Preferred Stock Dividends	19,168	19,168
Total current liabilities	601,542	448,738
Lease liabilities payable	129,092	159,794
Long-term debt	2,436,783	2,388,192
Total liabilities	3,167,417	2,996,724
Series B Redeemable Convertible Preferred Stock, $0.01 par value; authorized: 1,000 shares; issued and outstanding: 0 shares
Commitments and contingencies
Shareholders' deficit :
Preferred stock, $0.01 par value; authorized: 2,497,500 shares; none issued and outstanding
Common stock, $0.01 par value; authorized: 200,000,000 shares; issued and outstanding: 68,104,957 shares	681,050	681,050
Additional paid-in capital	78,086,910	78,086,910
Accumulated deficit	(80,713,957)	(80,563,852)
Total shareholders' deficit	(1,936,925)	(1,786,820)
Total liabilities and shareholders' deficit	1,230,492	1,209,904
Series C Convertible Preferred Stock [Member]
Shareholders' deficit :
Preferred stock, $0.01 par value; authorized: 2,497,500 shares; none issued and outstanding
Series D Convertible Preferred Stock [Member]
Shareholders' deficit :
Preferred stock, $0.01 par value; authorized: 2,497,500 shares; none issued and outstanding	$ 9,072	$ 9,072

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Allowance for doubtful accounts	$ 4,789	$ 4,789
Series B Redeemable Convertible Preferred Stock, par value	$ 0.01	$ 0.01
Series B Redeemable Convertible Preferred Stock, shares authorized	1,000	1,000
Series B Redeemable Convertible Preferred Stock, shares issued	0	0
Series B Redeemable Convertible Preferred Stock, shares outstanding	0	0
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	2,497,500	2,497,500
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	68,104,957	68,104,957
Common stock, shares outstanding	68,104,957	68,104,957
Series C Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	1,500	1,500
Preferred stock, shares issued	11.5	11.5
Preferred stock, shares outstanding	11.5	11.5
Preferred stock, liquidation value	$ 114,692	$ 114,692
Series D Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	2,500,000	2,500,000
Preferred stock, shares issued	907,144	907,144
Preferred stock, shares outstanding	907,144	907,144
Preferred stock, liquidation value	$ 907,144	$ 907,144

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenues
Net product revenues	$ 437,287	$ 384,222	$ 1,244,390	$ 970,304
License and service related revenues	11,143	2,078	21,119	53,962
Total revenues	448,430	386,300	1,265,509	1,024,266
Cost of product revenues	119,001	92,794	326,779	225,134
Gross margin	329,429	293,506	938,730	799,132
Patent Monetization expenses	38,400	39,039	115,924	127,967
Research and development expenses	143,715	132,786	428,095	432,652
General, administrative and selling expenses	260,062	255,313	784,895	776,402
Operating loss	(112,748)	(133,632)	(390,184)	(537,889)
Gain from forgiveness of PPP Loan First Draw and related interest	143,618		295,346
Interest expense, net	(18,541)	(16,559)	(54,682)	(50,455)
Income (loss) before provision for income taxes	12,329	(150,191)	(149,520)	(588,344)
Provision for income taxes			585	565
Net income (loss)	$ 12,329	$ (150,191)	$ (150,105)	$ (588,909)
Basic weighted average shares	68,104,957	68,104,957	68,104,957	68,104,957
Basic net income (loss) per share	$ 0	$ 0	$ 0	$ (0.01)
Diluted weighted average shares	72,258,269	68,104,957	68,104,957	68,104,957
Diluted net income (loss) per share	$ 0	$ 0	$ 0	$ (0.01)

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF SHAREHOLDERS' DEFICIT (UNAUDITED) - USD ($)	Series C Convertible Preferred Stock [Member]	Series D Convertible Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Beginning Balance at Dec. 31, 2019		$ 9,072	$ 681,050	$ 78,086,910	$ (79,740,017)	$ (962,985)
Beginning Balance, shares at Dec. 31, 2019	11.469249	907,144	68,104,957
Net loss					(196,261)	(196,261)
Ending Balance at Mar. 31, 2020		$ 9,072	$ 681,050	78,086,910	(79,936,278)	(1,159,246)
Ending Balance, shares at Mar. 31, 2020	11.469249	907,144	68,104,957
Beginning Balance at Dec. 31, 2019		$ 9,072	$ 681,050	78,086,910	(79,740,017)	(962,985)
Beginning Balance, shares at Dec. 31, 2019	11.469249	907,144	68,104,957
Net loss						(588,909)
Ending Balance at Sep. 30, 2020		$ 9,072	$ 681,050	78,086,910	(80,328,926)	(1,551,894)
Ending Balance, shares at Sep. 30, 2020	11.469249	907,144	68,104,957
Beginning Balance at Mar. 31, 2020		$ 9,072	$ 681,050	78,086,910	(79,936,278)	(1,159,246)
Beginning Balance, shares at Mar. 31, 2020	11.469249	907,144	68,104,957
Net loss					(242,457)	(242,457)
Ending Balance at Jun. 30, 2020		$ 9,072	$ 681,050	78,086,910	(80,178,735)	(1,401,703)
Ending Balance, shares at Jun. 30, 2020	11.469249	907,144	68,104,957
Net loss					(150,191)	(150,191)
Ending Balance at Sep. 30, 2020		$ 9,072	$ 681,050	78,086,910	(80,328,926)	(1,551,894)
Ending Balance, shares at Sep. 30, 2020	11.469249	907,144	68,104,957
Beginning Balance at Dec. 31, 2020		$ 9,072	$ 681,050	78,086,910	(80,563,852)	(1,786,820)
Beginning Balance, shares at Dec. 31, 2020	11.469249	907,144	68,104,957
Net loss					(3,923)	(3,923)
Ending Balance at Mar. 31, 2021		$ 9,072	$ 681,050	78,086,910	(80,567,775)	(1,790,743)
Ending Balance, shares at Mar. 31, 2021	11.469249	907,144	68,104,957
Beginning Balance at Dec. 31, 2020		$ 9,072	$ 681,050	78,086,910	(80,563,852)	(1,786,820)
Beginning Balance, shares at Dec. 31, 2020	11.469249	907,144	68,104,957
Net loss						(150,105)
Ending Balance at Sep. 30, 2021		$ 9,072	$ 681,050	78,086,910	(80,713,957)	(1,936,925)
Ending Balance, shares at Sep. 30, 2021	11.469249	907,144	68,104,957
Beginning Balance at Mar. 31, 2021		$ 9,072	$ 681,050	78,086,910	(80,567,775)	(1,790,743)
Beginning Balance, shares at Mar. 31, 2021	11.469249	907,144	68,104,957
Net loss					(158,511)	(158,511)
Ending Balance at Jun. 30, 2021		$ 9,072	$ 681,050	78,086,910	(80,726,286)	(1,949,254)
Ending Balance, shares at Jun. 30, 2021	11.469249	907,144	68,104,957
Net loss					12,329	12,329
Ending Balance at Sep. 30, 2021		$ 9,072	$ 681,050	$ 78,086,910	$ (80,713,957)	$ (1,936,925)
Ending Balance, shares at Sep. 30, 2021	11.469249	907,144	68,104,957

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash flows from operating activities:
Net loss	$ (150,105)	$ (588,909)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	27,846	42,787
Forgiveness of PPP Loans and related interest	(295,346)
Inventory net realizable adjustment	21,842	(4,341)
Provision for income tax withholding	585	565
Amortization of Right-of-use assets	35,349	39,857
Deferred interest on PPP Loans and SBA Loan, net	3,530	1,648
PIK interest, net	49,844	50,526
Change in:
Accounts receivable	(102,739)	76,949
Inventories	(137,853)	89,515
Prepaid expenses and other current assets	44,021	(30,548)
Trade accounts payable and other current liabilities and lease liabilities payable	129,888	(76,199)
Net cash used in operating activities	(373,138)	(398,150)
Cash flows from investing activities:
Purchases of property and equipment	(14,006)	(5,989)
Payments for patents and trademarks	(2,609)	(17,173)
Net cash used in investing activities	(16,615)	(23,162)
Cash flows from financing activities:
Proceeds from PPP Loans	142,777	142,775
Proceeds from SBA loan		158,000
Proceeds from long-term notes	140,000	200,000
Net cash provided by financing activities	282,777	500,775
Net (decrease) increase in cash	(106,976)	79,463
Cash, beginning of year	362,730	335,790
Cash, end of period	255,754	415,253
Cash paid for:
Income Taxes	639	947
Interest	$ 1,462

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Note 1. Basis of Presentation Basis of Presentation 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, 2020 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, 2020 included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2020, filed with the Securities and Exchange Commission (the “SEC”) on March 31, 2021. The accounting policies used in preparing these unaudited condensed consolidated interim financial statements are consistent with those described in the December 31, 2020 audited consolidated financial statements. Liquidity In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (COVID-19) as a pandemic which continues to spread throughout the United States. In response to the COVID-19 outbreak, “shelter in place” orders and other public health measures were implemented across much of the United States, including the Long Island area, which was considered an epicenter of the outbreak and is where the Company is located. The COVID-19 global pandemic continues to evolve, including new variants of COVID-19. The Company continues to monitor the outbreak of COVID-19 and the related business and travel restrictions and changes to behavior intended to reduce its spread including the speed of the ongoing vaccine distribution effort, and its impact on operations, financial position, cash flows, inventory, purchasing trends, customer payments, and the industry in general, in addition to the impact on its employees. Due to the development and fluidity of this situation, the magnitude and duration of the pandemic and its impact on the Company's operations and liquidity is uncertain as of the date of this report. Although the Company did not have customers cancel any open orders, in 2020 some customers delayed shipments of products into future months. The Company did not have similar customer shipment delays in 2021. However, in 2021 the Company did see an increase in component costs due to supply chain issues related to COVID-19, which may continue into the future with additional ramifications to our business. While there could ultimately be a material impact on future operations and liquidity of the Company, the full impact of COVID-19 cannot be determined. On May 8, 2020, the Company entered into a certain U.S. Small Business Administration (“SBA”) Note and Loan Agreement with HSBC Bank USA, N.A. pursuant to which the Company received loan proceeds of $142,775 (the “PPP Loan First Draw”). The PPP Loan First Draw was made under, and is subject to the terms and conditions of, the Payment Protection Program (“PPP”) which was established under the CARES Act and is administered by the SBA. On January 18, 2021, the PPP Loan First Draw was forgiven by the SBA, except for the initial $8,000 advance which was forgiven in April 2021. See Note 4 for additional information on the PPP Loan First Draw. On July 13, 2020, the Company entered into a SBA Loan Authorization and Agreement pursuant to which the Company received loan proceeds of $150,000 (the “SBA Loan”). The SBA Loan was made under, and is subject to the terms and conditions of, the Economic Injury Disaster Loan Program, which was a program expanded for COVID-19 relief under the CARES Act and is administered by the SBA. The term of the SBA Loan is thirty (30) years with a maturity date of July 13, 2050 and the annual interest rate of the SBA Loan is a fixed rate of 3.75%. Under the terms of the CARES Act, the use of loan proceeds for the SBA Loan is limited to alleviating economic injury caused by the COVID-19 pandemic. The Company used the proceeds of the SBA Loan for such purpose. See Note 4 for additional information on the SBA Loan. On February 5, 2021, the Company entered into a certain SBA Note and Loan Agreement with HSBC Bank USA, N.A. pursuant to which the Company received loan proceeds of $142,777 (the “PPP Loan Second Draw” and together with the PPP Loan First Draw, the “PPP Loans”). The PPP Loan Second Draw was made under, and is subject to the terms and conditions of, the PPP. On September 7, 2021, the PPP Loan Second Draw was forgiven by the SBA. See Note 4 for additional information on the PPP Loan Second Draw. 6 The Company’s income before provision for income taxes was $12,329 for the three months ended September 30, 2021. The Company’s loss before provision for income taxes was $149,520for the nine months ended September 30, 2021. As part of the evaluation, management considered the Company’s cash balance of $255,754 and working capital of $235,855 as of September 30, 2021 as well as the Company’s projected revenues and expenses for the next twelve months. If the Company is not successful in achieving its projected revenues and expenses, it may need to seek other sources of revenue, areas of further expense reduction or additional funding from other sources such as debt or equity raising; however, there is no assurance that the Company would be successful in a debt or equity raise or that such funding would be on terms that it would find acceptable. Reclassifications

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2. Summary of Significant Accounting Policies Income (loss) Per Share 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, consisted of the following: For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Total potentially dilutive common shares as of: Stock options to purchase common stock (Note 8) 6,301,500 6,301,500 6,301,500 6,301,500 Series C Convertible Preferred Stock and related accrued dividends (Note 5) - 524,736 524,736 524,736 Series D Convertible Preferred Stock (Note 6) - 3,628,576 3,628,576 3,628,576 Total potentially dilutive common shares 6,301,500 10,454,812 10,454,812 10,454,812 Numerator: Net income (loss) $ 12,329 $ (150,191) $ (150,105) $ (588,909) Denominator: Basic Weighted average shares 68,104,957 68,104,957 68,104,957 68,104,957 Effect of dilutive securities: Stock options - - - - Series C Convertible Preferred Stock and related accrued dividends (Note 5) 524,736 - - - Series D Convertible Preferred Stock (Note 6) 3,628,576 - - - Denominator for diluted income (loss) per share-adjusted weighted average shares after assumed conversions 72,258,269 68,104,957 68,104,957 68,104,957 Cash Concentration of Credit Risk For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Customer A 29 % 36 % 24 % 33 % Customer B 17 % * 20 % 15 % Customer C * 28 % 12 % 24 % Customer D * * 12 % * Customer E 12 % * 10 % * Customer F * 10 % * * _____________ * Amounts are less than 10% 7 As of September 30, 2021, Customers A, B and F accounted for approximately 36%, 18% and 14%, respectively, of accounts receivable. As of December 31, 2020, Customers A, B, C, D and E accounted for approximately 32%, 17%,14%, 11% and 20%, respectively, of accounts receivable. Allowance for Doubtful Accounts Inventories September 30, 2021 December 31, 2020 Raw materials $ 120,350 $ 18,996 Finished goods 110,054 95,397 $ 230,404 $ 114,393 Long-Lived Assets Trade accounts payable and other current liabilities September 30, 2021 December 31, 2020 Trade accounts payable $ 101,884 $ 49,182 Payroll and related expenses 19,995 39,290 Patent monetization expenses 157,605 120,105 Current lease liabilities 42,136 44,630 Deferred revenue 127,987 34,178 Professional and other service fees 130,574 132,206 Total trade accounts payable and other current liabilities $ 580,181 $ 419,591 Revenue Recognition 1. Identify the contract with a customer. 2. Identify the performance obligations in the contract. 3. Determine the transaction price of the contract. 4. Allocate the transaction price to the performance obligations in the contract. 5. Recognize revenue when the performance obligations are met or delivered. This approach includes the evaluation of sales terms, performance obligations, variable consideration, and costs to obtain and fulfill contracts. 8 The Company disaggregates its revenues into three contract types: (1) product revenues, (2) service related revenues and (3) license revenues and then further disaggregates its revenues by operating segment. Generally, product revenue is comprised of microphones and microphone connectivity product revenues. Product revenue is recognized when the Company satisfies its performance obligation by transferring promised goods to a customer. Product revenue is measured at the transaction price, which is based on the amount of consideration that the Company expects to receive in exchange for transferring the promised goods to the customer. Contracts with customers are comprised of customer purchase orders, invoices and written contracts. Customer product orders are fulfilled at a point in time and not over a period of time. The Company does not have arrangements for returns from customers and does not have any future obligations directly or indirectly related to product resale by customers. The Company has no sales incentive programs. Service related and licensing revenues are recognized based on the terms and conditions of individual contracts using the five step approach listed above, which identifies performance obligations and transaction price. Typically, Andrea receives licensing reports from its licensees approximately one quarter in arrears due to the fact that its agreements require customers to report revenues between 30 to 60 days after the end of the quarter. Under this accounting policy, the licensing revenues reported are not based upon estimates. In addition, service related revenues, 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. At September 30, 2021, the Company had $127,987 of deferred revenue, which are advance payments from customers that are expected to be recognized as revenue within one year and are included in trade accounts payable and other current liabilities in the Company’s condensed consolidated balance sheets. See Note 9 for an additional description of the Company’s reportable business segments and the revenue reported in each segment. Income Taxes Stock-Based Compensation Use of Estimates 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, and 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 unaudited condensed consolidated interim financial statements in the period that they are determined to be necessary. Actual results could differ from those estimates and assumptions. Leases 9 Subsequent Events

Revenue Sharing, Note Purchase

Revenue Sharing, Note Purchase Agreement and Long-Term Debt	9 Months Ended
	Sep. 30, 2021
Revenue Sharing Note Purchase Agreement And Long-term Debt
Revenue Sharing, Note Purchase Agreement and Long-Term Debt	Note 3. Revenue Sharing, 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 “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 Revenue Sharing Agreement, the Company granted AND34 a perpetual predetermined share in the rights of the Company’s specified future revenues from patents (“Monetization Revenues”) owned by the Company (the “Patents”) in exchange for $3,500,000, which was fully repaid as of September 30, 2016 and issued certain notes containing the features described in the Revenue Sharing Agreement (the “Notes”), which were repaid in 2016. In 2016, 2017, 2019 and 2021, the parties executed and amended a rider to the Revenue Sharing Agreement (the “Rider”) pursuant to which Andrea agreed to issue and sell to AND34 additional Notes up to an aggregate amount of $11,500,000 (the “Additional Notes”), or such greater amount as AND34 may agree to in its sole discretion. The Additional Notes and related payment –in-kind (“PIK”) Interest have a maturity date of June 20, 2023. The proceeds of the Additional Notes will be used to pay certain expenses related to the Revenue Sharing Agreement and expenses of the Company incurred in pursuing patent monetization. As of December 31, 2020, there was $1,884,422 of Additional Notes principal and $209,545 PIK Interest outstanding. As of September 30, 2021, there was $2,024,422 of Additional Notes principal and $259,389 PIK Interest outstanding. Any Monetization Revenues will first be applied 100% to the payment of accrued and unpaid interest on, and then to repay outstanding principal of, the Additional Notes. After the Additional Notes are paid in full, the Monetization Revenues 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 50% to ultimately 20% to the Revenue Participants. Monetization Revenues is defined in the 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 revenues, certain product revenue, payments and judgments. Monetization Revenues and associated expenses are included in the Company’s Patent Monetization Segment (See Note 9). The Revenue Sharing Agreement contains many stipulations between the parties regarding the handling of various matters related to the monetization of the Patents including tax treatment. Following an Event of Default under the 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 Revenue Sharing Agreement or ancillary documents including the Additional Notes.

Long-Term Debt

Long-Term Debt	9 Months Ended
	Sep. 30, 2021
Long-term Debt, Unclassified [Abstract]
Long-Term Debt	Note 4. Long-Term Debt The unpaid principal amount of the Additional Notes (including any PIK Interest) has an interest rate equal to LIBOR (as defined in the Revenue Sharing Agreement) plus 2% per annum, (totaling 3% at September 30, 2021 and December 31, 2020); provided that upon and during the continuance of an Event of Default (as set forth in the 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 Additional Notes by the amount of such interest (“PIK Interest”). The Company may prepay the Additional Notes from time to time in whole or in part, without penalty or premium. During the nine months ended September 30, 2021 and year ended December 31, 2020, $140,000 and $200,000, respectively, of Additional Notes were issued to AND34. As of September 30, 2021, the remaining amount of Additional Notes that could be issued was $3,560,000, subject to certain restrictions and limitations outlined in the Revenue Sharing Agreement. Amounts reported as current maturities of long-term debt reflect amounts expected to be paid in the next twelve months. 10 On May 8, 2020, the Company entered into the PPP Loan First Draw, a SBA Note and Loan Agreement with HSBC Bank USA, N.A. pursuant to which the Company received loan proceeds of $142,775. While applying for the PPP Loan First Draw, the SBA advanced $8,000 of loan proceeds to the Company on April 30, 2020. The PPP Loan First Draw was made under, and is subject to the terms and conditions of, the PPP. The term of the PPP Loan First Draw was two years with a maturity date of May 8, 2022 and contained a favorable fixed annual interest rate of 1.00%. Under the terms of the CARES Act, recipients can apply for and receive forgiveness for all or a portion of loans granted under the PPP. Such forgiveness is determined, subject to limitations, based on the use of loan proceeds for certain permissible purposes as set forth in the PPP, including, but not limited to, payroll costs (as defined under the PPP) and mortgage interest, rent or utility costs (collectively, “Qualifying Expenses”), and on the maintenance of employee and compensation levels during the eight-week period following the funding of the PPP Loan First Draw. The Company used the proceeds of the PPP Loan First Draw for Qualifying Expenses. In January 2021 $142,775 and $866 of accrued interest from the PPP Loan First Draw were forgiven. In April 2021, the initial advance of $8,000 and $87 of accrued interest was also forgiven. On July 13, 2020, the Company entered into the SBA Loan pursuant to which the Company received loan proceeds of $150,000. The SBA Loan was made under, and is subject to, the terms and conditions of, the Economic Injury Disaster Loan Program, which was a program expanded for COVID-19 relief under the CARES Act and is administered by the SBA. The term of the SBA Loan is thirty (30) years with a maturity date of July 13, 2050 and the annual interest rate of the SBA Loan is a fixed rate of 3.75%. Under the terms of the CARES Act, the use of loan proceeds for the SBA Loan is limited to alleviating economic injury caused by the COVID-19 pandemic. The Company has used the proceeds of the SBA Loan for such purpose. On February 5, 2021, the Company entered into the PPP Loan Second Draw, a SBA Note and Loan Agreement with HSBC Bank USA, N.A. pursuant to which the Company received loan proceeds of $142,777. The PPP Loan Second Draw was made under, and is subject to the terms and conditions of, the PPP. The Company used the proceeds of the PPP Loan Second Draw for Qualifying Expenses. In September 2021, $142,777 and accrued interest of $841 were forgiven. Long-term debt September 30, 2021 December 31, 2020 Additional Notes $ 2,024,422 $ 1,884,422 PIK interest 259,389 209,545 PPP Loan First Draw with accrued interest - 151,703 SBA Loan with accrued interest 155,165 152,501 Total long-term debt 2,438,976 2,398,171 Less: current maturities of long-term debt (2,193 ) (9,979 ) Long-term debt, net of current maturities $ 2,436,783 $ 2,388,192

Series C Redeemable Convertible

Series C Redeemable Convertible Preferred Stock	9 Months Ended
	Sep. 30, 2021
Series C Convertible Preferred Stock [Abstract]
Series C Redeemable Convertible Preferred Stock	Note 5. Series C Redeemable Convertible Preferred Stock The Series C Convertible Preferred Stock had a stated value of $10,000 plus a $1,671 increase in the stated value, which sum is convertible into Andrea’s common stock at a conversion price of $0.2551. The shares of Series C Convertible Preferred Stock are subject to anti-dilution 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 of $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 Andrea’scertificate 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 Convertible Preferred Stock, the purchasers may elect to substitute the more favorable variable price when making conversions of the Series C Convertible Preferred Stock. As of September 30, 2021, there were 11.469249 shares of Series C Convertible Preferred Stock outstanding, which were convertible into 524,736 shares of Andrea’s common stock and had remaining accrued dividends of $19,168.

Series D Redeemable Convertible

Series D Redeemable Convertible Preferred Stock	9 Months Ended
	Sep. 30, 2021
Series D Convertible Preferred Stock [Abstract]
Series D Redeemable Convertible Preferred Stock	Note 6. Series D Redeemable Convertible Preferred Stock The Series D Convertible Preferred Stock is convertible into Andrea's common stock at a conversion price of $0.25 per share. The shares of Series D Convertible Preferred Stock are also subject to anti-dilution 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 Andrea’s 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 Convertible Preferred Stock, the purchasers may elect to substitute the more favorable variable price when making conversions of the Series D Convertible 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 Convertible Preferred Stock and to arrange for at least two market makers registered with the Financial Industry Regulatory Authority. In the event that the holder of the Series D Convertible 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 (as such term is defined in its certificate of amendment). This payment is to be paid in cash and is equal to the product of (i) the stated value of such shares of Series D Convertible Preferred Stock 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 that may be considered grace periods as defined by the Registration Rights Agreement). As of September 30, 2021, there were 907,144 shares of Series D Convertible Preferred Stock outstanding which were convertible into 3,628,576 shares of Andrea’s common stock.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments And Contingencies	Note 7. Commitments And Contingencies Operating Leases The Company accounts for leases in accordance with Topic 842. The Company’s operating lease portfolio includes corporate offices, information technology (IT) equipment, and automobiles with remaining lease terms of 1 year to 4 years. Operating lease ROU assets are presented within other assets. The current portion of operating lease liabilities are presented within trade accounts payable and other current liabilities, and the non-current portion of operating lease liabilities are presented separately on the accompanying condensed consolidated balance sheet. Supplemental balance sheet information related to leases was as follows: September 30, 2021 December 31, 2020 ROU assets $ 168,732 $ 204,081 Lease liabilities current $ 42,136 $ 44,630 Lease liabilities payable non-current 129,092 159,794 Total operating lease liabilities $ 171,228 $ 204,424 Weighted-average remaining lease term 49 months 56 months Weighted-average discount rate 3.9% 4.00% As of September 30, 2021, maturities of operating lease liabilities were as follows: 2021 (October 1 – December 31) $ 13,026 2022 45,071 2023 42,389 2024 43,743 2025 40,344 Total 184,573 Less: interest (13,345 ) Total Lease Payments $ 171,228 12 Employee Related Agreements In August 2014, the Company entered into an employment agreement with Mr. Andrea, which was subsequently amended several times, most recently on July 31, 2021. The effective date of the original employment agreement was August 1, 2014 and it will expire on January 31, 2022, subject to renewal as approved by the Compensation Committee of the Board of Directors. Pursuant to his amended employment agreement, Mr. Andrea will receive an annual base salary of $216,000. 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 and any income recognized from forgiveness of debt relating to the CARES Act. 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. Under certain circumstances, Mr. Andrea is entitled to a change in control payment equal to twelve months of Mr. Andrea’s most recent base salary plus a pro-rated portion of Mr. Andrea's most recent annual and four quarterly bonuses paid immediately preceding the change of control, continuation of health and medical benefits for twelve months 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 twelve months 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 two months of his base salary, plus the two months pro-rated portion of his most recent annual and quarterly bonuses, payment of $12,500 (the un-paid bonus for the quarter ended September 30, 2017) and a continuation of health insurance coverage for Mr. Andrea and his dependents for 6 months. At September 30, 2021, the future minimum cash commitments under this agreement aggregate $72,000. On November 11, 2008, the Company entered into an amended and restated change in control agreement with Corisa L. Guiffre, Vice President, Chief Financial Officer and Assistant Corporate Secretary of the Company. The change in control agreement provides Ms. Guiffre with a severance benefit upon termination in connection with a change in control (as defined in the agreement). If Ms. Guiffre is terminated following a change in control, the Company will pay Ms. Guiffre a sum equal to three times Ms. Guiffre's average annual compensation for the five preceding taxable years. All restrictions on any restricted stock will lapse immediately and incentive stock options and stock appreciation rights, if any, will become immediately exercisable in the event of a change in control of the Company. Additionally, life, medical, dental and disability coverage and payments will be continued for 36 full calendar months following the date of termination. Legal Proceedings In September 2016, the Company filed a complaint with the United States District Court for the Eastern District of New York, alleging patent infringement against Apple Inc. (“Apple”) and requesting monetary and injunctive relief (the “New York Litigation”). The New York Litigation was stayed pending final disposition of a parallel case that the Company filed against Apple with the United States International Trade Commission (“ITC”). The ITC’s final decision finding that Apple did not violate the ITC’s statute was issued on March 22, 2018. Apple informed the New York judge of this final decision on May 30, 2018. The ITC’s final decision does not affect Andrea’s right to continue prosecuting the New York Litigation. In January 2017, Apple filed four (4) petitions for inter partes review (“IPR”) of the Company’s patents asserted in the New York Litigation with the United States Patent and Trademark Office (“PTO”). The Company filed its Patent Owner’s Preliminary Response in two of these IPR proceedings on May 1, 2017. The PTO instituted the four IPR proceedings requested by Apple on July 24, 2017. The Company filed its Patent Owner’s Response in two of these IPR proceedings on November 7, 2017. Oral argument in these two IPR proceedings occurred on April 25, 2018. On July 12, 2018, the PTO issued its final written decisions in those two IPR proceedings, ruling that claims 6-9 of the Company’s U.S. Patent No. 6,363,345 remain valid and enforceable after the PTO’s review. On September 13, 2018, Apple filed its Notice of Appeal of that ruling to the United States Court of Appeals for the Federal Circuit (the “Federal Circuit”). Apple filed its Appeal Brief with the Federal Circuit on January 31, 2019. The Company filed its Response to Apple’s Appeal Brief on March 12, 2019. The Federal Circuit held an oral argument on October 1, 2019. On February 7, 2020, the Federal Circuit issued its decisions on Apple’s appeals. The Federal Circuit affirmed the PTO’s findings in one of the ongoing IPRs. In the other ongoing IPR, the Federal Circuit partly affirmed the PTO’s findings, but also partly vacated the PTO’s findings, and remanded the case back to the PTO for further proceedings. On remand of the ongoing IPR, on October 28, 2020, the PTO found that claims 6-9 of the Company’s U.S. Patent No. 6,363,345 are invalid. The Company has appealed this decision to the Federal Circuit. The Company filed its Appeal Brief with the Federal Circuit on February 26, 2021. Apple filed its Response to the Company’s Appeal Brief on May 7, 2021. The Company filed its Reply to Apple’s Response to the Company’s Appeal Brief on June 11, 2021. Oral argument before the Federal Circuit is scheduled for December 8, 2021. The New York Litigation is stayed pending the final outcome of Apple’s IPR proceedings against the Company’s U.S. Patent No. 6,363,345. Andrea intends to vigorously prosecute the New York Litigation and the ongoing IPR proceedings.

Stock Plans and Stock Based Com

Stock Plans and Stock Based Compensation	9 Months Ended
	Sep. 30, 2021
Share-based Payment Arrangement [Abstract]
Stock Plans and Stock Based Compensation	Note 8. Stock Plans and Stock Based Compensation In August 2019, the Board adopted the Andrea Electronics Corporation 2019 Equity Compensation Plan (“2019 Plan”), which was subsequently approved by the shareholders on October 24, 2019. The 2019 Plan authorizes the granting of awards, the exercise of which would allow up to an aggregate of 10,000,000 shares of Andrea’s common stock to be acquired by the holders of those awards. Awards can be granted to key employees, officers, directors and consultants. No awards have been granted under the 2019 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, authorized 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. Awards could be granted to key employees, officers, directors and consultants. As the 2006 Plan has expired, no further awards will be granted under the 2006 Plan. The stock option awards granted under the 2006 Plan 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 are estimated on the date of grant using the Black-Scholes option-pricing model that uses the weighted-average assumptions noted in the following table. 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. Option activity during the nine months ended September 30, 2021 is summarized as follows: Options Outstanding Options Exercisable Options Outstanding Weighted Average Exercise Price Weighted Average Fair Value Weighted Average Remaining Contractual Life Options Exercisable Weighted Average Exercise Price Weighted Average Fair Value Weighted Average Remaining Contractual Life At January 1, 2021 6,301,500 $ 0.06 $ 0.06 4.98 years 6,301,500 $ 0.06 $ 0.06 4.98 years At September 30, 2021 6,301,500 $ 0.06 $ 0.06 4.23 years 6,301,500 $ 0.06 $ 0.06 4.23 years During the nine months ended September 30, 2021, no options vested, nor were any options exercised or forfeited. Based on the September 30, 2021 fair market value of the Company’s common stock of $0.03 per share, there is no aggregate intrinsic value for the 6,301,500 options outstanding and exercisable. There was no compensation expense recognized related to stock option awards for the three or nine months ended September 30, 2021 or 2020. As of September 30, 2021, there were no unvested shares or unrecognized compensation cost related to share-based compensation arrangements granted under the 2006 or 2019 Plans.

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2021
Segment Reporting [Abstract]
Segment Information	Note 9. Segment Information Andrea follows the provisions of ASC 280 “Segment Reporting.” 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. 14 The following represents selected unaudited condensed consolidated interim financial information for Andrea’s segments for the three and nine month periods ended September 30, 2021 and 2020 and the fiscal year ended December 31, 2020. 2021 Three Month Segment Data Patent Monetization Andrea DSP Microphone and Audio Software Products 2021 Three Month Segment Data Net product revenues $ - $ 437,287 $ 437,287 License revenues 93 11,050 11,143 Operating loss (83,505 ) (29,243 ) (112,748 ) Depreciation and amortization 3,834 5,715 9,549 Assets 186,250 1,044,242 1,230,492 Total long lived assets 96,209 296,886 393,095 Purchases of property and equipment — 8,495 8,495 2020 Three Month Segment Data Patent Monetization Andrea DSP Microphone and Audio Software Products 2020 Three Month Segment Data Net product revenues $ - $ 384,222 $ 384,222 License revenues 150 1,928 2,078 Operating loss (92,283 ) (41,349 ) (133,632 ) Depreciation and amortization 3,593 6,664 10,257 Payments for patents and trademarks 1,958 1,959 3,917 December 31, 2020 Year End Segment Data Patent Monetization Andrea DSP Microphone and Audio Software Products 2020 Year End Segment Data Assets $ 279,437 $ 930,467 $ 1,209,904 Total long lived assets 106,296 333,379 439,675 2021 Nine Month Segment Data Patent Monetization Andrea DSP Microphone and Audio Software Products 2021 Nine Month Segment Data Net product revenues $ - $ 1,244,390 $ 1,244,390 Service related revenues - 3,840 3,840 License revenues 250 17,029 17,279 Operating loss (249,948 ) (140,236 ) (390,184 ) Depreciation and amortization 11,392 16,454 27,846 Purchases of property and equipment — 14,006 5,511 Payments for patents and trademarks 1,305 1,304 2,609 2020 Nine Month Segment Data Patent Monetization Andrea DSP Microphone and Audio Software Products 2020 Nine Month Segment Data Net product revenues $ - $ 970,304 $ 970,304 Service related revenues - 43,200 43,200 License revenues 452 10,310 10,762 Operating loss (276,827 ) (261,062 ) (537,889 ) Depreciation and amortization 15,393 27,394 42,787 Purchases of property and equipment - 5,989 5,989 Payments for patents and trademarks 8,586 8,587 17,173 15 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 September 30, 2021 and 2020, total revenues by geographic area were as follows: Geographic Data September 30, 2021 September 30, 2020 Total revenues: United States $ 357,471 $ 313,756 Foreign (1) 90,959 72,544 $ 448,430 $ 386,300 ____________________ (1) Net revenues to India represented 11% of total net revenues for the three months ended September 30, 2021. Net revenues to any one foreign country did not exceed 10% for the three months ended September 30, 2020. For the nine-month periods ended September 30, 2021 and 2020 total revenues by geographic area were as follows: Geographic Data September 30, 2021 September 30, 2020 Total revenues: United States $ 892,177 $ 777,284 Foreign (1) 373,332 246,982 $ 1,265,509 $ 1,024,266 ____________________ (1) Net revenues to India represented 13% for the nine months ended September 30, 2021. Net revenue to any one foreign country did not exceed 10% for the nine months ended September 30, 2020. As of September 30, 2021 and December 31, 2020, accounts receivable by geographic area were as follows: Geographic Data September 30, 2021 December 31, 2020 Accounts receivable: United States $ 203,582 $ 127,567 Foreign 81,443 55,304 $ 285,025 $ 182,871

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Income (loss) Per Share	Income (loss) Per Share 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, consisted of the following: For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Total potentially dilutive common shares as of: Stock options to purchase common stock (Note 8) 6,301,500 6,301,500 6,301,500 6,301,500 Series C Convertible Preferred Stock and related accrued dividends (Note 5) - 524,736 524,736 524,736 Series D Convertible Preferred Stock (Note 6) - 3,628,576 3,628,576 3,628,576 Total potentially dilutive common shares 6,301,500 10,454,812 10,454,812 10,454,812 Numerator: Net income (loss) $ 12,329 $ (150,191) $ (150,105) $ (588,909) Denominator: Basic Weighted average shares 68,104,957 68,104,957 68,104,957 68,104,957 Effect of dilutive securities: Stock options - - - - Series C Convertible Preferred Stock and related accrued dividends (Note 5) 524,736 - - - Series D Convertible Preferred Stock (Note 6) 3,628,576 - - - Denominator for diluted income (loss) per share-adjusted weighted average shares after assumed conversions 72,258,269 68,104,957 68,104,957 68,104,957
Cash	Cash
Concentration of Credit Risk	Concentration of Credit Risk For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Customer A 29 % 36 % 24 % 33 % Customer B 17 % * 20 % 15 % Customer C * 28 % 12 % 24 % Customer D * * 12 % * Customer E 12 % * 10 % * Customer F * 10 % * * _____________ * Amounts are less than 10% 7 As of September 30, 2021, Customers A, B and F accounted for approximately 36%, 18% and 14%, respectively, of accounts receivable. As of December 31, 2020, Customers A, B, C, D and E accounted for approximately 32%, 17%,14%, 11% and 20%, respectively, of accounts receivable.
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts
Inventories	Inventories September 30, 2021 December 31, 2020 Raw materials $ 120,350 $ 18,996 Finished goods 110,054 95,397 $ 230,404 $ 114,393
Long-Lived Assets	Long-Lived Assets
Trade accounts payable and other current liabilities	Trade accounts payable and other current liabilities September 30, 2021 December 31, 2020 Trade accounts payable $ 101,884 $ 49,182 Payroll and related expenses 19,995 39,290 Patent monetization expenses 157,605 120,105 Current lease liabilities 42,136 44,630 Deferred revenue 127,987 34,178 Professional and other service fees 130,574 132,206 Total trade accounts payable and other current liabilities $ 580,181 $ 419,591
Revenue Recognition	Revenue Recognition 1. Identify the contract with a customer. 2. Identify the performance obligations in the contract. 3. Determine the transaction price of the contract. 4. Allocate the transaction price to the performance obligations in the contract. 5. Recognize revenue when the performance obligations are met or delivered. This approach includes the evaluation of sales terms, performance obligations, variable consideration, and costs to obtain and fulfill contracts. 8 The Company disaggregates its revenues into three contract types: (1) product revenues, (2) service related revenues and (3) license revenues and then further disaggregates its revenues by operating segment. Generally, product revenue is comprised of microphones and microphone connectivity product revenues. Product revenue is recognized when the Company satisfies its performance obligation by transferring promised goods to a customer. Product revenue is measured at the transaction price, which is based on the amount of consideration that the Company expects to receive in exchange for transferring the promised goods to the customer. Contracts with customers are comprised of customer purchase orders, invoices and written contracts. Customer product orders are fulfilled at a point in time and not over a period of time. The Company does not have arrangements for returns from customers and does not have any future obligations directly or indirectly related to product resale by customers. The Company has no sales incentive programs. Service related and licensing revenues are recognized based on the terms and conditions of individual contracts using the five step approach listed above, which identifies performance obligations and transaction price. Typically, Andrea receives licensing reports from its licensees approximately one quarter in arrears due to the fact that its agreements require customers to report revenues between 30 to 60 days after the end of the quarter. Under this accounting policy, the licensing revenues reported are not based upon estimates. In addition, service related revenues, 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. At September 30, 2021, the Company had $127,987 of deferred revenue, which are advance payments from customers that are expected to be recognized as revenue within one year and are included in trade accounts payable and other current liabilities in the Company’s condensed consolidated balance sheets. See Note 9 for an additional description of the Company’s reportable business segments and the revenue reported in each segment.
Income Taxes	Income Taxes
Stock-Based Compensation	Stock-Based Compensation
Use of Estimates	Use of Estimates 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, and 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 unaudited condensed consolidated interim financial statements in the period that they are determined to be necessary. Actual results could differ from those estimates and assumptions.
Leases	Leases
Subsequent Events	Subsequent Events

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	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, consisted of the following: For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Total potentially dilutive common shares as of: Stock options to purchase common stock (Note 8) 6,301,500 6,301,500 6,301,500 6,301,500 Series C Convertible Preferred Stock and related accrued dividends (Note 5) - 524,736 524,736 524,736 Series D Convertible Preferred Stock (Note 6) - 3,628,576 3,628,576 3,628,576 Total potentially dilutive common shares 6,301,500 10,454,812 10,454,812 10,454,812 Numerator: Net income (loss) $ 12,329 $ (150,191) $ (150,105) $ (588,909) Denominator: Basic Weighted average shares 68,104,957 68,104,957 68,104,957 68,104,957 Effect of dilutive securities: Stock options - - - - Series C Convertible Preferred Stock and related accrued dividends (Note 5) 524,736 - - - Series D Convertible Preferred Stock (Note 6) 3,628,576 - - - Denominator for diluted income (loss) per share-adjusted weighted average shares after assumed conversions 72,258,269 68,104,957 68,104,957 68,104,957
Schedule of Concentration of Credit Risk, Customer as a Percentage of Total Revenues	Concentration of Credit Risk For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 Customer A 29 % 36 % 24 % 33 % Customer B 17 % * 20 % 15 % Customer C * 28 % 12 % 24 % Customer D * * 12 % * Customer E 12 % * 10 % * Customer F * 10 % * * _____________ * Amounts are less than 10% 7 As of September 30, 2021, Customers A, B and F accounted for approximately 36%, 18% and 14%, respectively, of accounts receivable. As of December 31, 2020, Customers A, B, C, D and E accounted for approximately 32%, 17%,14%, 11% and 20%, respectively, of accounts receivable.
Schedule of Inventories	September 30, 2021 December 31, 2020 Raw materials $ 120,350 $ 18,996 Finished goods 110,054 95,397 $ 230,404 $ 114,393
Schedule of Trade Accounts Payable and Other Current Liabilities	Trade accounts payable and other current liabilities September 30, 2021 December 31, 2020 Trade accounts payable $ 101,884 $ 49,182 Payroll and related expenses 19,995 39,290 Patent monetization expenses 157,605 120,105 Current lease liabilities 42,136 44,630 Deferred revenue 127,987 34,178 Professional and other service fees 130,574 132,206 Total trade accounts payable and other current liabilities $ 580,181 $ 419,591

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Sep. 30, 2021
Long-term Debt, Unclassified [Abstract]
Schedule of Long-term Debt	Long-term debt September 30, 2021 December 31, 2020 Additional Notes $ 2,024,422 $ 1,884,422 PIK interest 259,389 209,545 PPP Loan First Draw with accrued interest - 151,703 SBA Loan with accrued interest 155,165 152,501 Total long-term debt 2,438,976 2,398,171 Less: current maturities of long-term debt (2,193 ) (9,979 ) Long-term debt, net of current maturities $ 2,436,783 $ 2,388,192

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Schedule of Operating Leases	Supplemental balance sheet information related to leases was as follows: September 30, 2021 December 31, 2020 ROU assets $ 168,732 $ 204,081 Lease liabilities current $ 42,136 $ 44,630 Lease liabilities payable non-current 129,092 159,794 Total operating lease liabilities $ 171,228 $ 204,424 Weighted-average remaining lease term 49 months 56 months Weighted-average discount rate 3.9% 4.00%
Schedule of Maturities of Operating Lease Liabilities	As of September 30, 2021, maturities of operating lease liabilities were as follows: 2021 (October 1 – December 31) $ 13,026 2022 45,071 2023 42,389 2024 43,743 2025 40,344 Total 184,573 Less: interest (13,345 ) Total Lease Payments $ 171,228

Stock Plans and Stock Based C_2

Stock Plans and Stock Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2021
Share-based Payment Arrangement [Abstract]
Schedule of Stock Option Activity	Option activity during the nine months ended September 30, 2021 is summarized as follows: Options Outstanding Options Exercisable Options Outstanding Weighted Average Exercise Price Weighted Average Fair Value Weighted Average Remaining Contractual Life Options Exercisable Weighted Average Exercise Price Weighted Average Fair Value Weighted Average Remaining Contractual Life At January 1, 2021 6,301,500 $ 0.06 $ 0.06 4.98 years 6,301,500 $ 0.06 $ 0.06 4.98 years At September 30, 2021 6,301,500 $ 0.06 $ 0.06 4.23 years 6,301,500 $ 0.06 $ 0.06 4.23 years

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2021
Segment Reporting [Abstract]
Schedule of Selected Consolidated Financial Information for Andrea's Segments	The following represents selected unaudited condensed consolidated interim financial information for Andrea’s segments for the three and nine month periods ended September 30, 2021 and 2020 and the fiscal year ended December 31, 2020. 2021 Three Month Segment Data Patent Monetization Andrea DSP Microphone and Audio Software Products 2021 Three Month Segment Data Net product revenues $ - $ 437,287 $ 437,287 License revenues 93 11,050 11,143 Operating loss (83,505 ) (29,243 ) (112,748 ) Depreciation and amortization 3,834 5,715 9,549 Assets 186,250 1,044,242 1,230,492 Total long lived assets 96,209 296,886 393,095 Purchases of property and equipment — 8,495 8,495 2020 Three Month Segment Data Patent Monetization Andrea DSP Microphone and Audio Software Products 2020 Three Month Segment Data Net product revenues $ - $ 384,222 $ 384,222 License revenues 150 1,928 2,078 Operating loss (92,283 ) (41,349 ) (133,632 ) Depreciation and amortization 3,593 6,664 10,257 Payments for patents and trademarks 1,958 1,959 3,917 December 31, 2020 Year End Segment Data Patent Monetization Andrea DSP Microphone and Audio Software Products 2020 Year End Segment Data Assets $ 279,437 $ 930,467 $ 1,209,904 Total long lived assets 106,296 333,379 439,675 2021 Nine Month Segment Data Patent Monetization Andrea DSP Microphone and Audio Software Products 2021 Nine Month Segment Data Net product revenues $ - $ 1,244,390 $ 1,244,390 Service related revenues - 3,840 3,840 License revenues 250 17,029 17,279 Operating loss (249,948 ) (140,236 ) (390,184 ) Depreciation and amortization 11,392 16,454 27,846 Purchases of property and equipment — 14,006 5,511 Payments for patents and trademarks 1,305 1,304 2,609 2020 Nine Month Segment Data Patent Monetization Andrea DSP Microphone and Audio Software Products 2020 Nine Month Segment Data Net product revenues $ - $ 970,304 $ 970,304 Service related revenues - 43,200 43,200 License revenues 452 10,310 10,762 Operating loss (276,827 ) (261,062 ) (537,889 ) Depreciation and amortization 15,393 27,394 42,787 Purchases of property and equipment - 5,989 5,989 Payments for patents and trademarks 8,586 8,587 17,173
Schedule of Total Revenues and Accounts Receivable by Geographic Area	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 September 30, 2021 and 2020, total revenues by geographic area were as follows: Geographic Data September 30, 2021 September 30, 2020 Total revenues: United States $ 357,471 $ 313,756 Foreign (1) 90,959 72,544 $ 448,430 $ 386,300 ____________________ (1) Net revenues to India represented 11% of total net revenues for the three months ended September 30, 2021. Net revenues to any one foreign country did not exceed 10% for the three months ended September 30, 2020. For the nine-month periods ended September 30, 2021 and 2020 total revenues by geographic area were as follows: Geographic Data September 30, 2021 September 30, 2020 Total revenues: United States $ 892,177 $ 777,284 Foreign (1) 373,332 246,982 $ 1,265,509 $ 1,024,266 ____________________ (1) Net revenues to India represented 13% for the nine months ended September 30, 2021. Net revenue to any one foreign country did not exceed 10% for the nine months ended September 30, 2020. As of September 30, 2021 and December 31, 2020, accounts receivable by geographic area were as follows: Geographic Data September 30, 2021 December 31, 2020 Accounts receivable: United States $ 203,582 $ 127,567 Foreign 81,443 55,304 $ 285,025 $ 182,871

Basis of Presentation (Details)

Basis of Presentation (Details) - USD ($)	Feb. 05, 2021	Jul. 13, 2020	May 08, 2020	Apr. 30, 2021	Jan. 18, 2021	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Basis of Presentation (Textual)
Loss before provision income taxes						$ (12,329)	$ 150,191	$ 149,520	$ 588,344
Cash						255,754	$ 415,253	255,754	$ 415,253	$ 362,730	$ 335,790
Working capital						$ 235,855		$ 235,855
SBA [Member]
Basis of Presentation (Textual)
Loan forgiveness amount				$ 8,000
Proceeds from loan		$ 150,000
Loan Term		30 years
Interest rate of loan		3.75%
Maturity date of loan		Jul. 13, 2050
PPP Loan with accrued interest [Member]
Basis of Presentation (Textual)
Loan forgiveness amount					$ 8,000
Proceeds from loan			$ 142,775
Loan Term			2 years
Maturity date of loan			May 8, 2022
PPP Loan Second with accrued interest [Member]
Basis of Presentation (Textual)
Proceeds from loan	$ 142,777

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Narrative) (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Summary of Significant Accounting Policies (Textual)
Deferred revenue	$ 127,987	$ 34,178
Concentration of credit risk, customers accounted	10% or more
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer A [Member]
Summary of Significant Accounting Policies (Textual)
Concentration risk percentage	36.00%	32.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer B [Member]
Summary of Significant Accounting Policies (Textual)
Concentration risk percentage	18.00%	17.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer F [Member]
Summary of Significant Accounting Policies (Textual)
Concentration risk percentage	14.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer C [Member]
Summary of Significant Accounting Policies (Textual)
Concentration risk percentage		14.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer D [Member]
Summary of Significant Accounting Policies (Textual)
Concentration risk percentage		11.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer E [Member]
Summary of Significant Accounting Policies (Textual)
Concentration risk percentage		20.00%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Schedule of Antidilutive Securities Earnings Per Share) (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2021	Sep. 30, 2020
Summary of antidilutive securities excluded from computation of earnings per share
Total potentially dilutive common shares	6,301,500			10,454,812			10,454,812	10,454,812
Numerator net income (loss)	$ 12,329	$ (158,511)	$ (3,923)	$ (150,191)	$ (242,457)	$ (196,261)	$ (150,105)	$ (588,909)
Denominator Basic Weighted average shares	68,104,957			68,104,957			68,104,957	68,104,957
Denominator for diluted income (loss) per share-adjusted weighted average shares after assumed conversions	72,258,269			68,104,957			68,104,957	68,104,957
Stock Compensation Plan [Member]
Summary of antidilutive securities excluded from computation of earnings per share
Total potentially dilutive common shares	6,301,500			6,301,500			6,301,500	6,301,500
Effect of dilutive securities
Series C Convertible Preferred Stock [Member]
Summary of antidilutive securities excluded from computation of earnings per share
Total potentially dilutive common shares				524,736			3,628,576	524,736
Effect of dilutive securities	$ 524,736
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			524,736	3,628,576
Effect of dilutive securities	$ 3,628,576

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Schedule of Concentration of Credit Risk, Percentage of Total Revenues) (Details) - Customer Concentration Risk [Member] - Sales Revenue, Goods, Net [Member]	3 Months Ended				9 Months Ended
	Sep. 30, 2021		Sep. 30, 2020		Sep. 30, 2021		Sep. 30, 2020
Customer A [Member]
Summary of concentration of credit risk, customer as a percentage of total revenues
Concentration risk percentage	29.00%		36.00%		24.00%		33.00%
Customer B [Member]
Summary of concentration of credit risk, customer as a percentage of total revenues
Concentration risk percentage	17.00%			[1]	20.00%		15.00%
Customer C [Member]
Summary of concentration of credit risk, customer as a percentage of total revenues
Concentration risk percentage		[1]	28.00%		12.00%		24.00%
Customer D [Member]
Summary of concentration of credit risk, customer as a percentage of total revenues
Concentration risk percentage		[1]		[1]	12.00%			[1]
Customer E [Member]
Summary of concentration of credit risk, customer as a percentage of total revenues
Concentration risk percentage	12.00%			[1]	10.00%			[1]
Customer F [Member]
Summary of concentration of credit risk, customer as a percentage of total revenues
Concentration risk percentage		[1]	10.00%			[1]		[1]
[1]	Amounts are less than 10%

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Schedule of Inventories) (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Raw materials	$ 120,350	$ 18,996
Finished goods	110,054	95,397
Inventories, net	$ 230,404	$ 114,393

Summary of Significant Accoun_8

Summary of Significant Accounting Policies (Schedule of Trade Accounts Payable and Other Current Liabilities) (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Other Current Liabilities
Trade accounts payable	$ 101,884	$ 49,182
Payroll and related expenses	19,995	39,290
Patent monetization expenses	157,605	120,105
Current lease liabilities	42,136	44,630
Deferred revenue	127,987	34,178
Professional and other service fees	130,574	132,206
Total trade accounts payable and other current liabilities	$ 580,181	$ 419,591

Revenue Sharing, Note Purchas_2

Revenue Sharing, Note Purchase Agreement and Long-Term Debt (Narrative) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2016
Debt Instrument [Line Items]
Advance from revenue sharing agreement			$ 3,500,000
Additional notes outstanding	$ 2,024,422	$ 1,884,422
Percentage of monetization revenue applied for payment of accrued and unpaid interest	100.00%
Additional notes an aggregate amount	$ 11,500,000
PIK interest	$ 259,389	$ 209,545
PIK [Member]
Debt Instrument [Line Items]
Maturity date for notes	Jun. 20, 2023
Maximum [Member]
Debt Instrument [Line Items]
Percentage of revenue allocated to revenue participants	50.00%
Minimum [Member]
Debt Instrument [Line Items]
Percentage of revenue allocated to revenue participants	20.00%

Long-Term Debt (Details)

Long-Term Debt (Details) - USD ($)	Feb. 05, 2021	Jul. 13, 2020	May 08, 2020	Apr. 30, 2021	Jan. 31, 2021	Jan. 18, 2021	Sep. 30, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Note issued							$ 140,000	$ 200,000
Remaining amount of Additional Notes							$ 3,560,000
London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Annual interest rate							2.00%
Description of interest rate							The unpaid principal amount of the Additional Notes (including any PIK Interest) has an interest rate equal to LIBOR (as defined in the Revenue Sharing Agreement) plus 2% per annum, (totaling 3% at September 30, 2021 and December 31, 2020); provided that upon and during the continuance of an Event of Default (as set forth in the Revenue Sharing Agreement), the interest rate will increase an additional 2% per annum.
SBA [Member]
Debt Instrument [Line Items]
Proceeds from loan		$ 150,000
Maturity date for notes		Jul. 13, 2050
Maturity period		30 years
Loan forgiveness amount				$ 8,000
Interest rate of loan		3.75%
U.S. Small Business Administration Loan Two [Member]
Debt Instrument [Line Items]
Loan forgiveness amount				$ 87
PPP Loan with accrued interest [Member]
Debt Instrument [Line Items]
Proceeds from loan			$ 142,775
Annual interest rate			1.00%
Maturity date for notes			May 8, 2022
Maturity period			2 years
Loan forgiveness amount						$ 8,000
PPP Loan First Draw [Member]
Debt Instrument [Line Items]
Loan forgiveness amount					$ 142,775
PPP Loan First Draw Two [Member]
Debt Instrument [Line Items]
Loan forgiveness amount					$ 866
PPP Loan Second with accrued interest [Member]
Debt Instrument [Line Items]
Proceeds from loan	$ 142,777
PPP Loan Second Draw [Member]
Debt Instrument [Line Items]
Loan forgiveness amount							$ 142,777
PPP Loan Second Draw Two [Member]
Debt Instrument [Line Items]
Loan forgiveness amount							$ 841

Long-Term Debt (Schedule of Lon

Long-Term Debt (Schedule of Long-term Debt) (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Additional Notes	$ 2,024,422	$ 1,884,422
PIK interest	259,389	209,545
Total long-term debt	2,438,976	2,398,171
Less: current maturities of long-term debt	(2,193)	(9,979)
Long-term debt, net of current maturities	2,436,783	2,388,192
PPP Loan First Draw with accrued interest [Member]
Total long-term debt		151,703
SBA Loan with accrued interest [Member]
Total long-term debt	$ 155,165	$ 152,501

Series C Redeemable Convertib_2

Series C Redeemable Convertible Preferred Stock (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Series C Redeemable Convertible Preferred Stock (Textual)
Preferred stock
Accrued series C Preferred Stock Dividends	19,168	$ 19,168
Series C Convertible Preferred Stock [Member]
Series C Redeemable Convertible Preferred Stock (Textual)
Preferred stock	10,000
Increase in stated value of preferred stock	$ 1,671
Stock, conversion price	$ 0.2551
Shares, outstanding	11.469249
Accrued series C Preferred Stock Dividends	$ 19,168
Accrued series C Preferred Stock Dividends, Shares	524,736

Series D Redeemable Convertib_2

Series D Redeemable Convertible Preferred Stock (Details) - $ / shares	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Series D Redeemable Convertible Preferred Stock (Textual)
Preferred stock, shares outstanding
Series D Convertible Preferred Stock [Member]
Series D Redeemable Convertible Preferred Stock (Textual)
Conversion price	$ 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 shares of Series D Convertible Preferred Stock 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
Preferred stock, shares outstanding	907,144
Number of common stock shares conversion of preferred stock	3,628,576

Commitments and Contingencies_2

Commitments and Contingencies (Narrative) (Details) - USD ($)	1 Months Ended	9 Months Ended
	Aug. 31, 2014	Sep. 30, 2021	Dec. 31, 2020
Commitments and Contingencies (Textual)
Employment agreements, description		the Company entered into an amended and restated change in control agreement with Corisa L. Guiffre, Vice President, Chief Financial Officer and Assistant Corporate Secretary of the Company. The change in control agreement provides Ms. Guiffre with a severance benefit upon termination in connection with a change in control (as defined in the agreement). If Ms. Guiffre is terminated following a change in control, the Company will pay Ms. Guiffre a sum equal to three times Ms. Guiffre's average annual compensation for the five preceding taxable years. All restrictions on any restricted stock will lapse immediately and incentive stock options and stock appreciation rights, if any, will become immediately exercisable in the event of a change in control of the Company. Additionally, life, medical, dental and disability coverage and payments will be continued for 36 full calendar months following the date of termination.
Lease terms		49 months	56 months
Property, Plant and Equipment [Member] | Lower range [Member]
Commitments and Contingencies (Textual)
Lease terms		1 year
Property, Plant and Equipment [Member] | Upper range [Member]
Commitments and Contingencies (Textual)
Lease terms		4 years
Mr. Andrea [Member]
Commitments and Contingencies (Textual)
Term of employment agreement		The effective date of the original employment agreement was August 1, 2014 and it will expire on January 31, 2022, subject to renewal as approved by the Compensation Committee of the Board of Directors.
Annual base salary	$ 216,000
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 entitled to a change in control payment equal to twelve months of Mr. Andrea’s most recent base salary plus a pro-rated portion of Mr. Andrea's most recent annual and four quarterly bonuses paid immediately preceding the change of control, continuation of health and medical benefits for twelve months 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 twelve months 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 two months of his base salary, plus the two months pro-rated portion of his most recent annual and quarterly bonuses, payment of $12,500 (the un-paid bonus for the quarter ended September 30, 2017) and a continuation of health insurance coverage for Mr. Andrea and his dependents for 6 months.
Future minimum cash commitments		$ 72,000

Commitments and Contingencies_3

Commitments and Contingencies (Schedule of Operating Leases) (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
ROU assets	$ 168,732	$ 204,081
Lease liabilities current	42,136	44,630
Lease liabilities payable non-current	129,092	159,794
Total operating lease liabilities	$ 171,228	$ 204,424
Weighted-average remaining lease term	49 months	56 months
Weighted-average discount rate	3.90%	4.00%

Commitments and Contingencies_4

Commitments and Contingencies (Schedule of Maturities of Operating Lease Liabilities) (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Maturities of operating lease liabilities
2021 (October 1 - December 31)	$ 13,026
2022	45,071
2023	42,389
2024	43,743
2025	40,344
Total	184,573
Less: interest	(13,345)
Total Lease Payments	$ 171,228	$ 204,424

Stock Plans and Stock Based C_3

Stock Plans and Stock Based Compensation (Narrative) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Aug. 31, 2019	Oct. 31, 2006
Option [Member]
Stock Plans and Stock-Based Compensation (Textual)
Common stock fair value	$ 0.03
Option outstanding aggregated intrinsic value	$ 6,301,500
Stock Compensation Plan One [Member]
Stock Plans and Stock-Based Compensation (Textual)
Stock options vesting periods	4 years
Stock options contractual terms	10 years
Stock option exercisable		10,000,000	18,000,000

Stock Plans and Stock Based C_4

Stock Plans and Stock Based Compensation (Schedule of Stock Option Activity) (Details) - 2006 Plan [Member]	9 Months Ended
	Sep. 30, 2021$ / sharesshares
Summary of stock options activity
Options Outstanding, Beginning balance | shares	6,301,500
Options Outstanding, Ending balance | shares	6,301,500
Options Outstanding, Weighted Average Exercise Price, Beginning balance	$ 0.06
Options Outstanding, Weighted Average Exercise Price, Ending balance	0.06
Options Outstanding, Weighted Average Fair Value, Beginning balance	0.06
Options Outstanding, Weighted Average Fair Value, Ending balance	$ 0.06
Options Outstanding, Weighted Average Remaining Contractual Life, Beginning balance	4 years 11 months 23 days
Options Outstanding, Weighted Average Remaining Contractual Life, Ending balance	4 years 2 months 23 days
Options Exercisable, Beginning balance | shares	6,301,500
Options Exercisable, Ending balance | shares	6,301,500
Options Exercisable, Weighted Average Exercise Price, Beginning balance	$ 0.06
Options Exercisable, Weighted Average Exercise Price, Ending balance	0.06
Options Exercisable, Weighted Average Fair Value, Beginning balance	0.06
Options Exercisable, Weighted Average Fair Value, Ending balance	$ 0.06
Options Exercisable, Weighted Average Remaining Contractual Life, Beginning balance	4 years 11 months 23 days
Options Exercisable, Weighted Average Remaining Contractual Life, Ending balance	4 years 2 months 23 days

Segment Information (Narrative)

Segment Information (Narrative) (Details) - Segments	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Segment Information (Textual)
Number of operating segments			2
Percentage of net revenues		10.00%		10.00%
Inida [Member]
Segment Information (Textual)
Percentage of net revenues	11.00%		13.00%

Segment Information (Schedule o

Segment Information (Schedule of Selected Consolidated Financial Information for Andrea's Segments) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Summary of condensed consolidated interim financial information for Andrea's segments
Net product revenues	$ 437,287	$ 384,222	$ 1,244,390	$ 970,304
Service related revenues			3,840	43,200
License revenues	11,143	2,078	17,279	10,762
Operating loss	(112,748)	(133,632)	(390,184)	(537,889)
Depreciation and amortization	9,549	10,257	27,846	42,787
Assets	1,230,492		1,230,492		$ 1,209,904
Total long lived assets	393,095		393,095		439,675
Purchases of property and equipment	8,495		5,511	5,989
Payments for patents and trademarks		3,917	2,609	17,173
Patent Monetization [Member]
Summary of condensed consolidated interim financial information for Andrea's segments
Net product revenues
Service related revenues
License revenues	93	150	250	452
Operating loss	(83,505)	(92,283)	(249,948)	(276,827)
Depreciation and amortization	3,834	3,593	11,392	15,393
Assets	186,250		186,250		279,437
Total long lived assets	96,209		96,209		106,296
Purchases of property and equipment
Payments for patents and trademarks		1,958	1,305	8,586
Andrea DSP Microphone and Audio Software Products [Member]
Summary of condensed consolidated interim financial information for Andrea's segments
Net product revenues	437,287	384,222	1,244,390	970,304
Service related revenues			3,840	43,200
License revenues	11,050	1,928	17,029	10,310
Operating loss	(29,243)	(41,349)	(140,236)	(261,062)
Depreciation and amortization	5,715	6,664	16,454	27,394
Assets	1,044,242		1,044,242		930,467
Total long lived assets	296,886		296,886		$ 333,379
Purchases of property and equipment	$ 8,495		14,006	5,989
Payments for patents and trademarks		$ 1,959	$ 1,304	$ 8,587

Segment Information (Schedule_2

Segment Information (Schedule of Total Revenues and Accounts Receivable by Geographic Area) (Details) - USD ($)	3 Months Ended				9 Months Ended
	Sep. 30, 2021		Sep. 30, 2020		Sep. 30, 2021		Sep. 30, 2020		Dec. 31, 2020
Summary of total revenues and accounts receivable by geographic area
Total Revenues	$ 448,430		$ 386,300		$ 1,265,509		$ 1,024,266
Accounts Receivable [Member]
Summary of total revenues and accounts receivable by geographic area
Accounts receivable	285,025				285,025				$ 182,871
United States | Net Revenue [Member]
Summary of total revenues and accounts receivable by geographic area
Total Revenues	357,471		313,756		892,177		777,284
United States | Accounts Receivable [Member]
Summary of total revenues and accounts receivable by geographic area
Accounts receivable	203,582				203,582				127,567
Foreign Country Segment [Member] | Net Revenue [Member]
Summary of total revenues and accounts receivable by geographic area
Total Revenues	90,959	[1]	$ 72,544	[1]	373,332	[2]	$ 246,982	[2]
Foreign Country Segment [Member] | Accounts Receivable [Member]
Summary of total revenues and accounts receivable by geographic area
Accounts receivable	$ 81,443				$ 81,443				$ 55,304
[1]	Net revenues to India represented 11% of total net revenues for the three months ended September 30, 2021. Net revenues to any one foreign country did not exceed 10% for the three months ended September 30, 2020.
[2]	Net revenues to India represented 13% for the nine months ended September 30, 2021. Net revenue to any one foreign country did not exceed 10% for the nine months ended September 30, 2020.