Gadsden Properties (GADS) 10-Q10 Nov 142014 Q3 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2014	Nov. 10, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'PHOTOMEDEX INC	'
Entity Central Index Key	'0000711665	'
Current Fiscal Year End Date	'--12-31	'
Entity Well-known Seasoned Issuer	'No	'
Entity Voluntary Filers	'No	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	19,049,582
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-14	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
Current assets:	'	'
Cash and cash equivalents	$15,866	$45,388
Short term bank deposit	7	14,113
Accounts receivable, net of allowance for doubtful accounts of $13,086 and $10,734, respectively	22,634	27,218
Inventories, net	24,857	27,547
Deferred tax asset	14,880	13,041
Prepaid expenses and other current assets	14,071	12,597
Total current assets	92,315	139,904
Property and equipment, net	28,849	10,489
Patents and licensed technologies, net	9,381	10,832
Other intangible assets, net	17,515	9,701
Indefinite-lived intangible asset	29,850	0
Goodwill	74,282	24,930
Deferred tax asset	23,709	24,039
Other assets	1,569	213
Total assets	277,470	220,108
Current liabilities:	'	'
Current portion of notes payable	202	838
Current portion of debt	80,108	10,000
Accounts payable	13,302	14,785
Accrued compensation and related expenses	3,289	3,230
Other accrued liabilities	16,580	22,032
Deferred revenues	5,089	5,961
Total current liabilities	118,570	56,846
Long-term liabilities:	'	'
Long-term note payable, net of current maturities	40	82
Long-term debt, net of current portion	481	0
Deferred revenues	1,446	2,758
Deferred tax liability	9,809	0
Other liabilities	7,216	61
Total liabilities	137,562	59,747
Commitments and Contingencies (Note 12)	'	'
Stockholders' equity:	'	'
Preferred Stock, $.01 par value, 5,000,000 shares authorized; 0 shares issued and outstanding at September 30, 2014 and December 31, 2013	0	0
Common stock, $.01 par value, 50,000,000 shares authorized; 19,049,582 and 18,903,245 shares issued and outstanding at September 30, 2014 and December 31, 2013, respectively	190	189
Additional paid-in capital	107,917	104,954
Retained earnings	30,911	53,679
Accumulated other comprehensive income	890	1,539
Total stockholders' equity	139,908	160,361
Total liabilities and stockholders' equity	$277,470	$220,108

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
Current assets:	'	'
Accounts receivable, allowance for doubtful accounts	$13,086	$10,734
Stockholders' Equity	'	'
Preferred Stock, par value (in dollars per share)	$0.01	$0.01
Preferred Stock, authorized (in shares)	5,000,000	5,000,000
Preferred Stock, issued (in shares)	0	0
Preferred Stock, outstanding (in shares)	0	0
Common Stock, par value (in dollars per share)	$0.01	$0.01
Common Stock, authorized (in shares)	50,000,000	50,000,000
Common Stock, issued (in shares)	19,049,582	18,903,245
Common Stock, outstanding (in shares)	19,049,582	18,903,245

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME (Unaudited) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenues:	'	'	'	'
Product sales	$29,542	$41,693	$108,683	$150,381
Services	6,069	4,200	15,980	10,793
Clinic services	18,092	0	31,235	0
Total revenues	53,703	45,893	155,898	161,174
Cost of revenues:	'	'	'	'
Product sales	6,846	7,345	22,328	27,513
Services	1,869	1,721	5,501	4,809
Clinic services	14,246	0	23,129	0
Total cost of revenues	22,961	9,066	50,958	32,322
Gross profit	30,742	36,827	104,940	128,852
Operating expenses:	'	'	'	'
Engineering and product development	821	805	2,339	2,392
Selling and marketing	28,840	30,973	90,886	90,767
General and administrative	11,678	5,972	30,717	17,899
Total operating expenses	41,339	37,750	123,942	111,058
Operating (loss) profit	-10,597	-923	-19,002	17,794
Other (loss) income:	'	'	'	'
Interest and other financing (expense) income, net	-3,824	473	-4,145	470
(Loss) Income before income tax benefit (expense)	-14,421	-450	-23,147	18,264
Income tax (expense) benefit	-522	1,336	379	-3,072
Net (loss) income	-14,943	886	-22,768	15,192
Net (loss) income per share:	'	'	'	'
Basic (in dollars per share)	($0.80)	$0.04	($1.22)	$0.74
Diluted (in dollars per share)	($0.80)	$0.04	($1.22)	$0.72
Shares used in computing net (loss) income per share:	'	'	'	'
Basic (in shares)	18,724,419	19,982,967	18,722,459	20,518,493
Diluted (in shares)	18,724,419	20,441,262	18,722,459	20,976,788
Other comprehensive (loss) income :	'	'	'	'
Foreign currency translation adjustments	-1,678	1,884	-649	92
Comprehensive (loss) income	($16,621)	$2,770	($23,417)	$15,284

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (Unaudited) (USD $)	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income [Member]	Total
In Thousands, except Share data, unless otherwise specified	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income [Member]	Total
BALANCE at Dec. 31, 2013	$189	$104,954	$53,679	$1,539	$160,361
BALANCE (in shares) at Dec. 31, 2013	18,903,245	'	'	'	18,903,245
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'
Stock-based compensation related to stock options and restricted stock	0	3,874	0	0	3,874
Stock options issued to consultants for services	0	70	0	0	70
Restricted stock issued, net of payroll taxes paid	1	-981	0	0	-980
Restricted stock issued, net of payroll taxes paid (in shares)	146,337	'	'	'	'
Other comprehensive loss	0	0	0	-649	-649
Net loss	0	0	-22,768	0	-22,768
BALANCE at Sep. 30, 2014	$190	$107,917	$30,911	$890	$139,908
BALANCE (in shares) at Sep. 30, 2014	19,049,582	'	'	'	19,049,582

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Cash Flows From Operating Activities:	'	'
Net (loss) income	($22,768)	$15,192
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:	'	'
Depreciation and amortization	7,599	4,510
Provision for doubtful accounts	5,831	3,428
Stock-based compensation	3,944	3,795
Insurance reserves	-256	0
Deferred income taxes	250	3,438
Loss on disposal of property and equipment	-10	0
Amortization of bank debt issue costs and discount	2,358	0
Changes in operating assets and liabilities:	'	'
Accounts receivable	2,177	-5,761
Inventories	2,665	-5,142
Prepaid expenses and other assets	-1,218	-994
Accounts payable	-11,746	1,456
Accrued compensation and related expenses	-2,003	200
Other accrued liabilities	-11,953	-9,158
Deferred revenues	-2,274	252
Net cash (used in) provided by operating activities	-27,404	11,216
Cash Flows From Investing Activities:	'	'
Purchases of property and equipment	-438	-710
Sales of (investment in) short term bank deposits	14,106	-481
Acquisition, net of cash received	-77,510	84
Lasers placed in service	-5,387	-4,430
Proceeds from sales of property and equipment	20	0
Net cash used in investing activities	-69,209	-5,537
Cash Flows From Financing Activities:	'	'
Payments on notes payable	-679	-624
Repayments of term debt	-326	-28
Proceeds from credit facilities	75,000	0
Repayments of credit facilities	-5,687	0
Proceeds from option exercises	0	23
Repurchase of company stock	0	-18,982
Issuance of restricted stock, net of payroll taxes paid	-980	0
Net cash (used in) provided by financing activities	67,328	-19,611
Effect of exchange rate changes on cash	-237	54
Net decrease in cash and cash equivalents	-29,522	-13,878
Cash and cash equivalents, beginning of period	45,388	44,348
Cash and cash equivalents, end of period	15,866	30,470
Supplemental information:	'	'
Cash paid for income taxes	1,036	6,582
Cash paid for interest	$936	$13

The_Company

The Company

9 Months Ended

Sep. 30, 2014

The Company [Abstract]

The Company

Note 1

The Company:

Background

PhotoMedex, Inc. (and its subsidiaries) (the “Company”) is a Global Health products and services company providing integrated disease management and aesthetic solutions to dermatologists, professional aestheticians, ophthalmologists, optometrists, consumers and patients. The Company provides proprietary products and services that address skin diseases and conditions including psoriasis, vitiligo, acne, actinic keratosis photo damage, unwanted hair as well as fixed-site laser vision correction services at our LasikPlus® vision centers.

On December 13, 2011, the Company closed the reverse merger with Radiancy, Inc. Immediately following the reverse merger, the pre-reverse merger shareholders of PhotoMedex, Inc. (“Pre-merged PhotoMedex”) collectively owned approximately 20% of the Company’s outstanding common stock, and the former Radiancy, Inc. stockholders owned approximately 80% of the Company’s outstanding common stock.

The merger was accounted for as a reverse acquisition with Radiancy treated for accounting purposes as the acquirer. As such, the financial statements of Radiancy, Inc. were treated as the historical financial statements of the Company, with the results of Pre-merged PhotoMedex, Inc. being included from December 14, 2011 and thereafter.

On March 3, 2014, PhotoMedex’ wholly-owned subsidiary, Radiancy, Inc., formed a wholly-owned subsidiary in Hong Kong, Radiancy (HK) Limited, through which the Company has started to directly market certain products and services to patients and consumers in selected markets in that region.

On March 5, 2014, PhotoMedex formed a wholly-owned subsidiary in India, PhotoMedex India Private Limited, through which the Company plans to directly market certain products and services to patients and consumers in selected markets in that country.

On May 12, 2014, PhotoMedex completed the acquisition of 100% of the shares of LCA-Vision Inc. (“LCA-Vision” or “LCA”), which was a publicly–traded Delaware corporation. LCA is a provider of fixed-site laser vision corrections services at its LasikPlus® vision centers. Through this acquisition, the Company added an additional operating segment to its organization. The Company plans to begin to directly market certain of its existing products from these centers. The results of operations of LCA-Vision have been included from May 13, 2014 through September 30, 2014 in the Company’s consolidated financial statements. (See Note 2, Acquisition of LCA-Vision Inc.).

On August 18, 2014, the Company formed a wholly-owned subsidiary in Korea, PhotoMedex Korea Limited, through which the Company plans to directly market certain products and services to patients and consumers in selected markets in that country.

The Company has a business plan focused on four key components – skilled direct sales force to target Physician and Professional Segments; expertise in global consumer marketing; a full product life cycle model representing the ability to develop and commercialize innovative products from concept through regulatory, physician acceptance, and ultimately marketed directly to the consumer as dictated by normal product-life-cycle evolution and gaining market share in the competitive laser vision correction space through adaptation of the Company’s established marketing methodologies as well as establishing XTRAC centers of excellence in key markets where our clinics exist and thereby leverage under-utilized capacity at these clinics. The Company reorganized its business into four operating segments to better align its organization based upon the Company’s management structure, products and services offered, markets served and types of customers.

On May 12, 2014, the Company entered into an $85 million senior secured credit facilities (“the Facilities”) with JP Morgan Chase (“Chase”) which included a $10 million revolving credit facility and a $75 million four-year term loan. The facilities were utilized to refinance the existing term debt with Chase, fund the acquisition of LCA and for working capital and other general corporate purposes.

Interest is determined at Eurodollar plus a margin between 3.25% and 4.50%. The margin is updated quarterly based on the then-current leverage ratio. The facilities are secured by a first priority security interest in and lien on all assets of the Company. All current and future subsidiaries are guarantors on the facilities.

There are financial covenants including a maximum leverage covenant and a minimum fixed charge covenant, which the Company must maintain. These covenants will be determined quarterly based on a rolling past four quarters of financial data. As of September 30, 2014, the Company continued to fail to meet both financial covenants and remains in default of the credit facilities.

On August 4, 2014, the Company received a notice of default and a reservation of rights from Chase and engaged a third-party independent advisor to assist the Company in negotiating a longer term solution to the defaults. The parties had entered into an initial Forbearance Agreement (the “Initial Forbearance Agreement”) on August 25, 2014. On November 4, 2014, the Company entered into an Amended and Restated Forbearance Agreement (the "Amended Forbearance Agreement") with the lenders that are parties to the Credit Agreement and with Chase, as Administrative Agent for the Lenders.

Pursuant to the terms of the Amended Forbearance Agreement, the Lenders have agreed to forbear from exercising their rights and remedies with respect to the Specified Events of Default from August 25, 2014 until February 28, 2015, or earlier if an event of default occurs (the "Forbearance Period"). The Company agreed to make prepayments on the term loan of $938 each on November 1 and December 1, 2014, and on January 1 and February 1, 2015, which will be applied in direct order of maturity. The Company also agreed that on or before the second business day after certain dates set forth in the Amended Forbearance Agreement, the Company would pay against the revolving loans an amount equal to 75% of cash-on-hand that exceeded $18 million. In addition, the Company will make a payment of $1.5 million toward the revolving loans on or before February 16, 2015. The interest rates on the Loans under the Credit Agreement is increased beginning November 1, 2014 to the CB Floating Rate plus 4.00%; an additional 2.00% will be added to that rate upon the occurrence and continuance of any Default or Event of Default (other than a specified event of default).

The Company has retained the services of both Getzler Henrich, a third-party independent business advisor, as well as Canaccord Genuity, a banking and financial services company. During the Forbearance Period, the Company and these advisors will prepare and distribute offering memoranda and other marketing materials to prospective lenders with regard to seeking a new credit facility for the Company, the proceeds of which would be in an amount sufficient to repay in full the Company's obligations under the Credit Agreement. The closing of such a proposed Refinancing would occur no later than the end of the Forbearance Period. Furthermore, the Company will evaluate all strategic alternatives as part of its engagement with its investment advisors.

The Company agreed to limit certain capital expenditures to $575, except for those involving the Company's XTRAC or VTRAC medical devices, and will not make investments or acquire any other interests in affiliated companies except as agreed to by the Lenders. The Company also agreed to execute certain documents pledging 64,896 shares of Radiancy (Israel) Ltd. and 13,000 shares of PhotoMedex Korea Ltd., as well as a Subordination Agreement in favor of the Administrative Agent and the Lenders with respect to the Company’s secured loan to its subsidiary, PhotoMedex Technology, Inc.

The Amended Forbearance Agreement is also subject to customary covenants, including limitations on the incurrence of or payments on indebtedness to other persons or entities and requirements that the Company provide periodic financial information and information regarding the status of outstanding litigation involving the Company and its subsidiaries to the Lenders.

If, by the end of the Forbearance Period, the Company and its Lenders have not entered into another Forbearance Agreement or otherwise reached an agreement regarding the Credit Agreement and the Facilities, the Lenders have the right to declare all of the obligations under the Credit Agreement and Facilities due and payable, including principal and interest, as authorized by the Credit Agreement, and to enforce additional obligations under the Forbearance Agreement. Such a result would have a material adverse effect on the Company and its financial condition.

As consideration for the Lender's entry into the Forbearance Agreement, the Company paid the Lender a fee of $196.

Basis of Presentation:

The accompanying condensed consolidated financial statements and related notes should be read in conjunction with our consolidated financial statements and related notes contained in our Annual Report on Form 10-K for the fiscal year ended December 31, 2013 (“fiscal 2013”). The unaudited condensed consolidated financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”) related to interim financial statements. As permitted under those rules, certain information and footnote disclosures normally required or included in financial statements prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) have been condensed or omitted. The financial information contained herein is unaudited; however, management believes all adjustments have been made that are considered necessary to present fairly the results of the Company’s financial position and operating results for the interim periods. All such adjustments are of a normal recurring nature.

The results for the three and nine months ended September 30, 2014 are not necessarily indicative of the results to be expected for the year ending December 31, 2014 or for any other interim period or for any future period.

Principles of Consolidation

The consolidated financial statements include the accounts of the Company and the wholly- -owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. The LCA-Vision results have been included in the financial statements from May 13, 2014, the day following the closing date of the acquisition.

Reclassification

Certain reclassifications from the prior year presentation have been made to conform to the current year presentation. These reclassifications did not have material impact on the Company’s equity, net assets, results of operations or cash flows.

Revenue Recognition

The Company recognizes revenues from product sales when the following four criteria have been met: (i) the product has been delivered or the services have been performed and the Company has no significant remaining obligations; (ii) persuasive evidence of an arrangement exists; (iii) the price to the buyer is fixed or determinable; and (iv) collection is reasonably assured. Revenues from product sales are recorded net of provisions for estimated chargebacks, rebates, expected returns and cash discounts.

The Company ships most of its products FOB shipping point, although from time to time certain customers, for example governmental customers, will insist upon FOB destination. Among the factors the Company takes into account when determining the proper time at which to recognize revenue are (i) when title to the goods transfers and (ii) when the risk of loss transfers. Shipments to distributors or physicians that do not fully satisfy the collection criteria are recognized when invoiced amounts are fully paid or fully assured.

For revenue arrangements with multiple deliverables within a single, contractually binding arrangement (usually sales of products with separately priced extended warranty), each element of the contract is accounted for as a separate unit of accounting when it provides the customer value on a stand-alone basis and there is objective evidence of the fair value of the related unit.

With respect to sales arrangements under which the buyer has a right to return the related product, revenue is recognized only if all the following conditions are met: the price is fixed or determinable at the date of sale; the buyer has paid, or is obligated to pay and the obligation is not contingent on resale of the product; the buyer's obligation would not be changed in the event of theft or physical destruction or damage of the product; the buyer has economic substance; the Company does not have significant obligations for future performance to directly bring about resale of the product by the buyer; and the amount of future returns can be reasonably estimated.

The Company provides a provision for product returns based on the experience with historical sales returns, in accordance with ASC Topic 605-15 with respect to sales of product when a right of return exists. Reported revenues are shown net of the returns provision. Such allowance for sales returns is included in Other Accrued Liabilities. (See Note 8).

Deferred revenue includes amounts received with respect to extended warranty maintenance, repairs and other billable services and amounts not yet recognized as revenues. Revenues with respect to such activities are deferred and recognized on a straight-line basis over the duration of the warranty period, the service period or when service is provided, as applicable to each service.

The Company has two distribution channels for its phototherapy treatment equipment. The Company either (i) sells its lasers through a distributor or directly to a physician or (ii) places its lasers in a physician’s office (at no charge to the physician) and generally charges the physician a fee for an agreed upon number of treatments. In some cases, the Company and the customer stipulate to a quarterly or other periodic target of procedures to be performed, and accordingly revenue is recognized ratably over the period.

When the Company places a laser in a physician’s office, it generally recognizes service revenue based on the number of patient treatments performed, or purchased under a periodic commitment, by the physician. Amounts collected with respect to treatments to be performed through laser-access codes that are sold to physicians free of a periodic commitment, but not yet used, are deferred and recognized as a liability until the physician performs the treatment. Unused treatments remain an obligation of the Company because the treatments can only be performed on Company-owned equipment. Once the treatments are performed, this obligation has been satisfied.

The Company defers substantially all revenue from sales of laser-access treatment codes ordered by its customers within the last two weeks of the period in determining the amount of procedures performed by its physician-customers. Management believes this approach closely approximates the actual amount of unused treatments that existed at the end of a period.

Patient Receivables and Allowance for Doubtful Accounts

The Company, through its subsidiary LCA-Vision, provides financing to some of its patients, including those who could not otherwise obtain third-party financing. The terms of the financing usually require the patient to pay an up-front fee which is intended to cover some or all of the variable costs, and then generally the remainder of the payments are automatically deducted from the patient’s bank account over a period of 12 to 36 months. The Company has recorded an allowance for doubtful accounts as a best estimate of the amount of probable credit losses from the patient financing program. Each month, management reviews and adjusts the allowance based upon past experience with patient financing. The Company charges-off receivables against the allowance for doubtful accounts when it is probable that a receivable will not be recovered. The Company’s policy is to reserve for all patient receivables that remain open past their financial maturity date and to provide reserves for patient collectability rates, recent default activity and the current credit environment. Bad debt expense, on patient receivables, was $133 and $244 or less than 1% of the clinics revenues for the three months ended September 30, 2014 and the period of May 13, 2014 through September 30, 2014, respectively.

For patients that the Company internally finances, the Company charges interest at market rates. Finance and interest charges on patient receivables were $205 and $318 for the periods ended September 30, 2014.

Insurance Reserves

The Company, through its subsidiary LCA-Vision, maintains a captive insurance company to provide professional liability insurance coverage for claims brought against the Company and its optometrists. In addition, the captive insurance company’s charter allows it to provide professional liability insurance for the Company’s ophthalmologists, none of whom are currently insured by the captive. The Company uses the captive insurance company for both primary insurance and excess liability coverage. A number of claims are now pending with the captive insurance company. Since the captive insurance company is wholly-owned enterprise, it is included in the Company’s consolidated financial statements. As of September 30, 2014, the insurance reserves were $6,094, which represented an actuarially determined estimate of future costs associated with claims filed as well as claims incurred but not yet reported. The actuaries determine loss reserves by comparing the Company’s historical claim experience to comparable insurance industry experience.

Functional Currency

The currency of the primary economic environment in which the operations of the Company, its U.S. subsidiaries and Radiancy Ltd., its subsidiary in Israel, are conducted is the US dollar ("$" or "dollars"). Thus, the functional currency of the Company and its subsidiaries (other than the foreign subsidiaries mentioned below) is the dollar (which is also the reporting currency of the Group). The other foreign subsidiaries are each conducted in the local currency of the subsidiary. These currencies include: Great Britain Pounds (GBP), Brazilian Real (BRL), Hong Kong Dollar (HKD), Columbian Peso (COP) and Indian Rupee (INR). Substantially all of the Group's revenues are derived in dollars or in other currencies linked to the dollar. Purchases of most materials and components are carried out in, or linked to the dollar.

Balances denominated in, or linked to, foreign currencies are stated on the basis of the exchange rates prevailing at the balance sheet date. For foreign currency transactions included in the statement of comprehensive income (loss), the exchange rates applicable to the relevant transaction dates are used. Transaction gains or losses arising from changes in the exchange rates used in the translation of such balances are carried to financing income or expenses.

Assets and liabilities of foreign subsidiaries, whose functional currency is their local currency, are translated from their respective functional currency to U.S. dollars at the balance sheet date exchange rates. Income and expense items are translated at the average rates of exchange prevailing during the year. Translation adjustments are reflected in the consolidated balance sheets as a component of accumulated other comprehensive income. Deferred taxes are not provided on translation adjustments as the earnings of the subsidiaries are considered to be permanently reinvested.

Fair Value Measurements

The Company measures and discloses fair value in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification 820, Fair Value Measurements and Disclosures (“ASC Topic 820”). ASC Topic 820 defines fair value, establishes a framework and gives guidance regarding the methods used for measuring fair value, and expands disclosures about fair value measurements. Fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions there exists a three-tier fair-value hierarchy, which prioritizes the inputs used in measuring fair value as follows:

•

Level 1 – unadjusted quoted prices are available in active markets for identical assets or liabilities that the Company has the ability to access as of the measurement date.

•

Level 2 – pricing inputs are other than quoted prices in active markets that are directly observable for the asset or liability or indirectly observable through corroboration with observable market data.

•

Level 3 – pricing inputs are unobservable for the non-financial asset or liability and only used when there is little, if any, market activity for the non-financial asset or liability at the measurement date. The inputs into the determination of fair value require significant management judgment or estimation. Fair value is determined using comparable market transactions and other valuation methodologies, adjusted as appropriate for liquidity, credit, market and/or other risk factors

This hierarchy requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value.

The fair value of cash and cash equivalents and short term bank deposits are based on its demand value, which is equal to its carrying value. The estimated fair values of notes payable which are based on borrowing rates that are available to the Company for loans with similar terms, collateral and maturity approximate the carrying values. Additionally, the carrying value of all other monetary assets (including long term receivables which bear interest) and liabilities (including the secured credit facilities) is estimated to be equal to their fair value due to the short-term nature or commercial terms of these instruments.

Derivative financial instruments are measured at fair value, on a recurring basis. The fair value of derivatives generally reflects the estimated amounts that the Group would receive or pay to terminate the contracts at the reporting dates, based on the prevailing currency prices and the relevant interest rates. Such measurement is classified within Level 2.

In addition to items that are measured at fair value on a recurring basis, there are also assets and liabilities that are measured at fair value on a nonrecurring basis. Assets and liabilities that are measured at fair value on a nonrecurring basis include certain long-lived assets including goodwill. As such, we have determined that each of these fair value measurements reside within Level 3 of the fair value hierarchy.

Derivatives

The group applies the provisions of Accounting Standards Codification ("ASC") Topic 815, Derivatives and Hedging. In accordance with ASC Topic 815, all the derivative financial instruments are recognized as either financial assets or financial liabilities on the balance sheet at fair value. The accounting for changes in the fair value of a derivative financial instrument depends on whether it has been designated and qualifies as part of a hedging relationship and further, on the type of hedging relationship. For derivative financial instruments that are designated and qualify as hedging instruments, a company must designate the hedging instrument, based upon the exposure being hedged, as a fair value hedge, cash flow hedge or a hedge of a net investment in a foreign operation.

From time to time the Company carries out transactions involving foreign exchange derivative financial instruments (mainly forward exchange contracts) which are designed to hedge the cash flows expected to be paid with respect to forecasted expenses of the Israeli subsidiary (Radiancy) denominated in Israeli local currency (NIS) which is different than its functional currency.

Such derivatives were not designated as hedging instruments, and accordingly they were recognized in the balance sheet at their fair value, with changes in the fair value carried to the Statement of Comprehensive Income (Loss) and included in financing income (expenses), net.

At September 30, 2014, the balance of such derivative instruments amounted to approximately $632 in liabilities and approximately $449 and $266 were recognized as financing expense in the Statement of Comprehensive Income during the three and nine months ended September 30, 2014, respectively.

The nominal amounts of foreign currency derivatives as of September 30, 2014 consist of forward transactions for the exchange of $17,807 into NIS as of September 30, 2014.

Accrued Enhancement Expense

The Company, through its subsidiary LCA-Vision, includes participation in its LasikPlus Advantage Plan® (acuity program) in the base surgical price for substantially all of its patients. Under the acuity program, if determined to be medically appropriate, the Company provides post-surgical enhancements free of charge should the patient not achieve the desired visual correction during the initial procedure. Under this pricing structure, the Company accounts for the acuity program similar to a warranty obligation. Accordingly, the Company accrues the costs expected to be incurred to satisfy the obligation as a liability and cost of revenue at the point of sale given its ability to estimate reasonably such costs based on historical trends and the satisfaction of all other revenue recognition criteria.

This estimate is reviewed throughout the year with consideration to factors such as procedure cost and historical procedure volume when determining the appropriateness of the recorded balance.

Accrued Warranty Costs

The Company offers a standard warranty on product sales generally for a one to two-year period. In the case of domestic sales of XTRAC lasers, however, the Company has offered longer warranty periods, ranging from three to four years, in order to meet competition or meet customer demands. The Company provides for the estimated cost of the future warranty claims on the date the product is sold. Total accrued warranty is included in Other Accrued Liabilities on the balance sheet. The activity in the warranty accrual during the nine months ended September 30, 2014 and 2013 is summarized as follows:

September 30,

2014

2013

(unaudited)

Accrual at beginning of year

1,151

1,440

Additions charged to warranty expense

545

1,123

Expiring warranties

(209

)

(344

)

Claims satisfied

(667

)

(1,077

)

Total

820

1,142

Less: current portion

(755

)

(1,071

)

Accrued extended warranty

For extended warranty on the consumer products, see Revenue Recognition above.

Earnings Per Share

Basic and diluted earnings per common share were calculated using the following weighted-average shares outstanding:

For the Three Months Ended September 30,

For the Nine Months Ended

September 30,

2014

2013

2014

2013

Weighted-average number of common and common equivalent shares outstanding:

Basic number of common shares outstanding

18,724,419

19,982,967

18,722,459

20,518,493

Dilutive effect of stock options and warrants

458,295

Diluted number of common and common stock equivalent shares outstanding

18,724,419

20,441,262

18,722,459

20,976,788

Diluted earnings per share for the three and nine months ended September 30, 2014, exclude the impact of unvested restricted stock, common stock options and warrants, totaling 2,623,682 shares, as the effect of their inclusion would be anti-dilutive. Diluted earnings per share for the three and nine months ended September 30, 2013, excluded the impact of unvested restricted stock, common stock options and warrants, totaling 2,101,873 shares, as the effect of their inclusion would be anti-dilutive.

Recently Issued Accounting Standards

In May 2014, The FASB issued Accounting Standard Update 2014-09, Revenue from Contracts with Customers (Topic 606) ("ASU 2014-09").

ASU 2014-09 outlines a single comprehensive model to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. ASU 2014-09 also requires entities to disclose sufficient information, both quantitative and qualitative, to enable users of financial statements to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers.

An entity should apply the amendments in this ASU using one of the following two methods: 1. Retrospectively to each prior reporting period presented with a possibility to elect certain practical expedients, or, 2. Retrospectively with the cumulative effect of initially applying ASU 2014-09 recognized at the date of initial application. If an entity elects the latter transition method, it also should provide certain additional disclosures.

For a public entity, the amendments in ASU 2014-09 are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period (the first quarter of fiscal year 2017 for the Company). Early application is not permitted. The Company is in the process of assessing the impact, if any, of ASU 2014-09 on its consolidated financial statements.

In August 2014, the FASB issued Accounting Standards Update 2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern ("ASU 2014-15"). ASU 2014-15 provide guidance on management’s responsibility in evaluating whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or within one year after the date that the financial statements are available to be issued when applicable).ASU 2014-15 also provide guidance related to the required disclosures as a result of management evaluation.

The amendments in ASU 2014-15 are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted.

Adoption of New Accounting Standards

Effective January 1, 2014, the Company adopted Accounting Standard Update 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force) ("ASU 2013-11").

The amendments in ASU 2013-11 state that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows: To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be presented net of deferred tax assets.

ASU 2013-11 applies to all entities that have unrecognized tax benefits when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists at the reporting date. For public companies the amendments in this ASU became effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The amendments were applied prospectively to all unrecognized tax benefits that existed at the effective date.

The adoption of the standard did not have a material impact on the Company's consolidated results of operations and financial condition.

Effective January 1, 2014, the Company adopted Accounting Standards Update 2013-5, Foreign Currency Matters (Topic 830) Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity ("ASU 2013-5").

ASU 2013-5 clarifies that, when a reporting entity (parent) ceases to have a controlling financial interest in a subsidiary or group of assets that is a business (other than a sale of in-substance real estate or conveyance of oil and gas mineral rights) within a foreign entity, the parent is required to apply the guidance in Subtopic 830-30 to release any related cumulative translation adjustment into net income. Accordingly, the cumulative translation adjustment should be released into net income only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets had resided. ASU 2013-5 also clarifies that if the business combination achieved in stages relates to a previously held equity method investment (step-acquisition) that is a foreign entity, the amount of accumulated other comprehensive income that is reclassified and included in the calculation of gain or loss shall include any foreign currency translation adjustment related to that previously held investment.

For public companies, the amendments in this Update became effective prospectively for fiscal years (and interim reporting periods within those years) beginning after December 15, 2013. In accordance with the transition requirements, the amendments should be applied prospectively to derecognition events occurring after the effective date. Prior periods should not be adjusted.

The adoption of the standard did not have a material impact on the Company's consolidated results of operations and financial condition.

Acquisition_of_LCAVision_Inc

Acquisition of LCA-Vision Inc	9 Months Ended
Acquisition of LCA-Vision Inc	Sep. 30, 2014
Acquisition of LCA-Vision Inc [Abstract]	'
Acquisition of LCA-Vision Inc	'
	Note 2
	Acquisition of LCA-Vision Inc.:

	On May 12, 2014, PhotoMedex Inc., completed the acquisition of 100% of the shares of LCA-Vision, a previously publicly-traded Delaware corporation.

	LCA is a provider of fixed-site laser vision corrections services at its LasikPlus® vision centers. The vision centers provide the staff, facilities, equipment and support services for performing laser vision correction that employs advanced laser technologies to help correct nearsightedness, farsightedness and astigmatism. The vision centers are supported by independent ophthalmologists and credentialed optometrists, as well as other healthcare professionals. Substantially all of LCA’s revenues are derived from the delivery of laser vision correction procedures performed in the vision centers.

	The purchase price of LCA-Vision was $106,552 in aggregate consideration, paid in cash (including the full use of the credit facility), consisting of:

	Fair value LCA-Vision stock (A)		$	103,896
	Fair value of LCA-Vision restricted stock units, including payroll taxes (B)			2,656
	Total purchase price		$	106,552

	A.	Based on 19,347,554 outstanding shares of LCA-Vision common stock at May 12, 2014.
	B.	Based on 476,436 outstanding or deemed to be outstanding restricted stock units of LCA-Vision common stock at May 12, 2014.

	The fair value of the assets acquired and liabilities assumed were based on management estimates and values derived from an outside independent appraisal. The Company expects that the allocation will be finalized within twelve months after the merger. Based on the purchase price allocation, the following table summarizes the estimated provisional fair value amounts of the assets acquired and liabilities assumed at the date of acquisition:

	Cash and cash equivalents		$	29,042
	Current assets, excluding cash and cash equivalents			6,114
	Deferred tax asset, current			1,124
	Property, plant and equipment			17,269
	Identifiable intangible assets			39,050
	Other assets			1,518
	Total assets acquired at fair value			94,117

	Current liabilities			(19,009	)
	Long-term debt			(1,603	)
	Deferred tax liability, long-term			(9,138	)
	Other long-term liabilities			(7,397	)
	Total liabilities assumed			(37,147	)

	Net assets acquired		$	56,970

	The purchase price exceeded the fair value of the net assets acquired by $49,582, which was recorded as goodwill.

	The consolidated results of operations do not include any revenues or expenses related to the LCA-Vision business on or prior to May 13, 2014, the consummation date of the acquisition. The Company’s unaudited pro-forma results for the three and nine months ended September 30, 2013 and for the nine months ended September 30, 2014 summarize the combined results of PhotoMedex and LCA-Vision in the following table, assuming the acquisition had occurred on January 1, 2013 and after giving effect to the acquisition adjustments, including amortization of the tangible and definite-lived intangible assets were acquired in the transaction:

			Three Months Ended			Nine Months Ended
			September 30,			September 30,
			2013			2014			2013
			(unaudited)			(unaudited)			(unaudited)

	Net revenues		$	66,549		$	190,479		$	232,743
	Net income (loss)			(2,234	)		(31,690	)		10,347
	Net income (loss) per share:
	Basic		$	(0.11	)	$	(1.69	)	$	0.5
	Diluted		$	(0.11	)	$	(1.69	)	$	0.49
	Shares used in calculating net income (loss) per share:
	Basic			19,982,967			18,722,459			20,518,493
	Diluted			20,441,262			18,722,459			20,976,788

	These unaudited pro-forma results have been prepared for comparative purposes only and do not purport to be indicative of the results of operations which would have actually resulted had the acquisition occurred on January 1, 2013, nor to be indicative of future results of operations.

Inventories_net

Inventories, net	9 Months Ended
Inventories, net	Sep. 30, 2014
Inventories, net [Abstract]	'
Inventories, net	'
	Note 3
	Inventories, net:

		30-Sep-14		31-Dec-13
		(unaudited)
	Raw materials and work in progress	$	9,364	$	12,631
	Finished goods		15,493		14,916
	Total inventories, net	$	24,857	$	27,547

	Work-in-process is immaterial, given the Company’s typically short manufacturing cycle, and therefore is disclosed in conjunction with raw materials.

Property_and_Equipment_net

Property and Equipment, net	9 Months Ended
Property and Equipment, net	Sep. 30, 2014
Property and Equipment, net [Abstract]	'
Property and Equipment, net	'
	Note 4
	Property and Equipment, net:

		30-Sep-14			31-Dec-13
		(unaudited)
	Lasers-in-service	$	25,261		$	12,599
	Equipment, computer hardware and software		5,853			4,730
	Furniture and fixtures		1,353			705
	Land and building		2,906			-
	Leasehold improvements		5,831			534
			41,204			18,568
	Accumulated depreciation and amortization		(12,355	)		(8,079	)
	Property and equipment, net	$	28,849		$	10,489

	Depreciation and related amortization expense was $4,727 and $2,085 for the nine months ended September 30, 2014 and 2013, respectively.

Patents_and_Licensed_Technolog

Patents and Licensed Technologies, net	9 Months Ended
Patents and Licensed Technologies, net	Sep. 30, 2014
Patents and Licensed Technologies, net [Abstract]	'
Patents and Licensed Technologies, net	'
	Note 5
	Patents and Licensed Technologies, net:

		30-Sep-14			31-Dec-13
		(unaudited)
	Gross Amount beginning of period	$	15,648		$	15,411
	Additions		139			171
	Translation differences		(49	)		66
	Gross Amount end of period		15,738			15,648

	Accumulated amortization		(6,357	)		(4,816	)

	Patents and licensed technologies, net	$	9,381		$	10,832

	Related amortization expense was $1,541 and $1,532 for the nine months ended September 30, 2014 and 2013, respectively.

	Estimated amortization expense for amortizable patents and licensed technologies assets for the next five years is as follows:

	Last three months of 2014	$	515
	2015		2,048
	2016		2,024
	2017		909
	2018		899
	Thereafter		2,986
	Total	$	9,381

Goodwill_and_Other_Intangible_

Goodwill and Other Intangible Assets, net	9 Months Ended
Goodwill and Other Intangible Assets, net	Sep. 30, 2014
Goodwill and Other Intangible Assets, net [Abstract]	'
Goodwill and Other Intangible Assets, net	'
	Note 6
	Goodwill and Other Intangible Assets, net:

	As part of the purchase price allocation for the reverse acquisition in December 2011, the Company recorded goodwill in the amount of $24,005 and definite-lived intangibles in the amount of $12,000. As part of the provisional purchase price allocation for the LCA-Vision acquisition in May 2014, the Company recorded goodwill in the amount of $49,582, indefinite-lived intangibles in the amount of $29,850 and definite-lived intangibles in the amount of $9,200. Goodwill reflects the value or premium of the acquisition price in excess of the fair values assigned to specific tangible and intangible assets. The goodwill resulting from the acquisition of LCA-Vision was allocated to the activities of LCA-Vision, which was recognized as a new reportable segment (“Clinics”). Goodwill and the LCA-Vision trademark name have an indefinite useful life and therefore are not amortized as an expense, but are reviewed at least annually for impairment. The goodwill and other identifiable assets of LCA-Vision are subject to change based upon the final allocation of the purchase price. The purchase price intrinsically recognizes the benefits of leveraging under-utilized clinics by establishing XTRAC centers of excellence in key markets.
		Goodwill			Indefinite -lived Trademarks
	Balance at January 1, 2014	$	24,930		$	-
	Additions for LCA-Vision acquisition		49,582			29,850
	Translation differences		(230	)		-
	Balance at September 30, 2014	$	74,282		$	29,850

	The Company has no impairment loss on goodwill or indefinite-lived assets as of September 30, 2014.

	Set forth below is a detailed listing of other definite-lived intangible assets:

		30-Sep-14
		(unaudited)
		Trademarks			Customer Relationships			Managed Care Network			Total
	Gross Amount beginning of period	$	5,772		$	6,417		$	-		$	12,189
	Additions		-			-			9,200			9,200
	Translation differences		(22	)		(33	)		-			(55	)
	Gross Amount end of period		5,750			6,384			9,200			21,334

	Accumulated amortization		(1,606	)		(1,782	)		(431	)		(3,819	)

	Net Book Value	$	4,144		$	4,602		$	8,769		$	17,515

		31-Dec-13

		Trademarks			Customer Relationships			Managed Care Network			Total
	Gross Amount beginning of period	$	5,744		$	6,372		$	-		$	12,116
	Translation differences		28			45			-			73
	Gross Amount end of period		5772			6,417			-			12,189

	Accumulated amortization		(1,178	)		(1,310	)		-			(2,488	)

	Net Book Value	$	4,594		$	5,107		$	-		$	9,701

	Related amortization expense was $1,331 and $900 for the periods ended September30, 2014 and 2013, respectively. Customer Relationships embody the value to the Company of relationships that Pre-merged PhotoMedex had formed with its customers. Definite useful life trademarks include the tradenames and various trademarks associated with Pre-merged PhotoMedex products (e.g. “XTRAC”, “Neova” “Omnilux” and “Lumiere”). Additions to Trademarks include the tradename/trademark associated with LCA-Vision services. This tradename is considered to have an indefinite live. Managed Care Network relates to relationships with leading managed care providers (i.e. employee vision plans) that refers business to LCA-Vision. The Managed Care Network is to be amortized over a ten-year life.

	Estimated amortization expense for the above amortizable intangible assets for the next five years is as follows:

	Last three months of 2014	$	587
	2015		2,350
	2016		2,350
	2017		2,350
	2018		2,350
	Thereafter		7,528
	Total	$	17,515

Accrued_Compensation_and_relat

Accrued Compensation and related expenses	9 Months Ended
Accrued Compensation and related expenses	Sep. 30, 2014
Accrued Compensation and related expenses [Abstract]	'
Accrued Compensation and related expenses	'
	Note 7
	Accrued Compensation and related expenses:

		30-Sep-14		31-Dec-13
		(unaudited)
	Accrued payroll and related taxes	$	1,569	$	707
	Accrued vacation		401		290
	Accrued commissions and bonus		1,319		2,233
	Total accrued compensation and related expense	$	3,289	$	3,230

Other_Accrued_Liabilities

Other Accrued Liabilities	9 Months Ended
Other Accrued Liabilities	Sep. 30, 2014
Other Accrued Liabilities [Abstract]	'
Other Accrued Liabilities	'
	Note 8
	Other Accrued Liabilities:

			30-Sep-14			31-Dec-13
			(unaudited)
	Accrued warranty, current, see Note 1		$	755		$	1,094
	Accrued taxes, net			1,812			1,023
	Accrued sales returns (1)			7,061			16,046
	Insurance liability reserves, current			803			-
	Accrued enhancement expenses, current			900			-
	Other accrued liabilities			5,249			3,869
	Total other accrued liabilities		$	16,580		$	22,032

	-1	The activity in the sales returns liability account was as follows:

			Nine Months Ended September 30,
			2014			2013
			(unaudited)			(unaudited)
	Balance at beginning of year		$	16,046		$	11,901
	Balance at beginning of year		$	16,046		$	11,901
	Additions that reduce net sales			28,321			29,246
	Deductions from reserves			(37,306	)		(32,714	)
	Balance at end of period		$	7,061		$	8,433

LongTerm_Other_Liabilities

Long-Term Other Liabilities	9 Months Ended
Long-Term Other Liabilities	Sep. 30, 2014
Long-Term Other Liabilities [Abstract]	'
Long-Term Other Liabilities	'
	Note 9
	Long-Term Other Liabilities:

		30-Sep-14		31-Dec-13
		(unaudited)
	Long-term insurance liability reserves, net of current portion	$	5,291	$	-
	Accrued enhancement expenses, net of current portion		1,124		-
	Other liabilities		801		61

	Total long-term liabilities	$	7,216	$	61

Longterm_Debt

Long-term Debt	9 Months Ended
	Sep. 30, 2014
Long-term Debt [Abstract]	'
Long-term Debt	'
	Note 10
	Long-term Debt:

	In the following table is a summary of the Company’s long-term debt:

		30-Sep-14		31-Dec-13
		(unaudited)
	Senior-secured credit facilities	$	79,313	$	-
	Term note		-		10,000
	Third-party debt		1,276		-
	Sub-total		80,589		10,000
	Less: current portion		80,108		10,000
	Long-term debt	$	481	$	-

	Senior Secured Credit Facilities
	On May 12, 2014, the Company entered into an $85 million senior secured credit facilities (“the Facilities”) with JP Morgan Chase (“Chase”) which included a $10 million revolving credit facility and a $75 million four-year term loan. The facilities were utilized to refinance the existing term debt with Chase, fund the acquisition of LCA and for working capital and other general corporate purposes.

	Interest is determined at Eurodollar plus a margin between 3.25% and 4.50%. The margin is updated quarterly based on the then-current leverage ratio. The facilities are secured by a first priority security interest in and lien on all assets of the Company. All current and future subsidiaries are guarantors on the facilities. There are financial covenants including; a maximum leverage covenant and a minimum fixed charge covenant, which the Company must maintain. These covenants will be determined quarterly based on a rolling past four quarters of financial data. As of September 30, 2014, the Company continued to fail to meet both financial covenants and is in default of the credit facilities

	On August 4, 2014, the Company received a notice of default and a reservation of rights from Chase and engaged a third-party independent advisor to assist the Company in negotiating a longer term solution to the defaults. The parties had entered into an initial Forbearance Agreement (the “Initial Forbearance Agreement”) on August 25, 2014. On November 4, 2014, the Company entered into an Amended and Restated Forbearance Agreement (the "Amended Forbearance Agreement") with the lenders that are parties to the Credit Agreement and with Chase, as Administrative Agent for the Lenders.

	Pursuant to the terms of the Amended Forbearance Agreement, the Lenders have agreed to forbear from exercising their rights and remedies with respect to the Specified Events of Default from August 25, 2014 until February 28, 2015, or earlier if an event of default occurs (the "Forbearance Period"). The Company agreed to make prepayments on the term loan of $938 each on November 1 and December 1, 2014, and on January 1 and February 1, 2015, which will be applied in direct order of maturity. The Company also agreed that on or before the second business day after certain dates set forth in the Amended Forbearance Agreement, the Company would pay against the revolving loans an amount equal to 75% of cash-on-hand that exceeded $18 million. In addition, the Company will make a payment of $1.5 million toward the revolving loans on or before February 16, 2015. The interest rates on the Loans under the Credit Agreement is increased beginning November 1, 2014 to the CB Floating Rate plus 4.00%; an additional 2.00% will be added to that rate upon the occurrence and continuance of any Default or Event of Default (other than a specified event of default).

	The Company has retained the services of both Getzler Henrich, a third-party independent business advisor, as well as Canaccord Genuity, a banking and financial services company. During the Forbearance Period, the Company and these advisors will prepare and distribute offering memoranda and other marketing materials to prospective lenders with regard to seeking a new credit facility for the Company, the proceeds of which would be in an amount sufficient to repay in full the Company's obligations under the Credit Agreement. The closing of such a proposed Refinancing would occur no later than the end of the Forbearance Period. Furthermore, the Company will evaluate all strategic alternatives as part of its engagement with its investment banking advisors.

	The Company agreed to limit certain capital expenditures to $575, except for those involving the Company's XTRAC or VTRAC medical devices, and will not make investments or acquire any other interests in affiliated companies except as agreed to by the Lenders. The Company also agreed to execute certain documents pledging 64,896 shares of Radiancy (Israel) Ltd. and 13,000 shares of PhotoMedex Korea Ltd., as well as a Subordination Agreement in favor of the Administrative Agent and the Lenders with respect to the Company’s secured loan to its subsidiary, PhotoMedex Technology, Inc.

	The Amended Forbearance Agreement is also subject to customary covenants, including limitations on the incurrence of or payments on indebtedness to other persons or entities and requirements that the Company provide periodic financial information and information regarding the status of outstanding litigation involving the Company and its subsidiaries to the Lenders.

	If, by the end of the Forbearance Period, the Company and its Lenders have not entered into another Forbearance Agreement or otherwise reached an agreement regarding the Credit Agreement and the Facilities, the Lenders have the right to declare all of the obligations under the Credit Agreement and Facilities due and payable, including principal and interest, as authorized by the Credit Agreement, and to enforce additional obligations under the Forbearance Agreement. Such a result would have a material adverse effect on the Company and its financial condition.

	As consideration for the Lender's entry into the Forbearance Agreement, the Company paid the Lender a fee of $196.

	As the Amended Forbearance Agreement restructures the secured credit facilities and the related payment terms, the debt is no longer considered to be long term payment terms. As such the Company has classified the debt as current. In addition, due to the intention to refinance the credit facility with other creditors, the unamortized related debt issue costs and debt discount of $2,021 have been expensed in the three months ended September 30, 2014.

	Term-Note Credit Facility

	In December 2013, the Company, through its subsidiary, Radiancy, Inc., entered into a term-note facility with JP Morgan Chase (“Chase”). The facility has maximum principal amount of $15 million and is for a term of one year. As of December 31, 2013, the Company had total borrowings of $10 million under this facility. The stated interest rate for any draw under the credit facility was set as the greater of (i) prime rate, (ii) federal funds effective rate plus .5% or (iii) LIBOR plus 2.5%. Each draw has a repayment period of one year with principal due at maturity, although any draw may be paid early with penalty. This term-note was cancelled at the time the senior secured credit facilities were entered into.

	Third-party debt
	Through the acquisition of LCA-Vision, the Company assumed debt to a third party for purchases of equipment. LCA-Vision had outstanding debt related to the 2013 purchases of excimer lasers for all of the full-service vision centers. The terms of the financing are over an original 36-month term at a fixed interest rate of 3.5%. The financing agreement does not contain any financial covenants and is secured by the excimer lasers.

	The following table summarizes the future minimum payments that the Company expects to make for long-term debt:

	Last three months of 2014	$	3,009
	2015		77,305
	2016		275
	Total minimum payments	$	80,589

Income_Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2014
Income Taxes [Abstract]	'
Income Taxes	'
	Note 11
	Income Taxes:

	The Company's effective tax rate is dependent upon the geographic distribution of its earnings or losses (mainly between US and Israel).

	The difference between the Company's effective tax rates for the three and nine month periods ended September 30, 2014 and the U.S. Federal statutory rate (34%) resulted primarily from Pre-merged PhotoMedex current operations which have generated losses, which reduced the overall corporate tax expense and which will have effect on current tax expense when the Company elected to file a U.S. consolidated income tax return. In addition, the Israeli and UK subsidiaries’ earnings are taxed at rates lower than the federal statutory rate (Israel 16% preferred income tax rate, 26.5% standard corporation tax rate and in the UK 20%).

	The application of income tax law is inherently complex. Laws and regulations in this area are voluminous and can be ambiguous; the Company is, therefore, obliged to make many subjective assumptions and judgments regarding the application of such laws and regulations to its facts and circumstances. In addition, interpretations of and guidance surrounding income tax laws and regulations are subject to changes over time. Any changes in the Company's subjective assumptions and judgments could materially affect amounts recognized in its consolidated balance sheets and statements of income.

Commitments_and_contingencies

Commitments and contingencies	9 Months Ended
Commitments and contingencies	Sep. 30, 2014
Commitments and contingencies [Abstract]	'
Commitments and contingencies	'
	Note 12
	Commitments and contingencies:
	With the acquisition of LCA-Vision, the Company has additional operating lease obligations. The total value of these lease obligations are $19,630, with $5,322 due less than 1 year; $8,653 due between 1 to 3 years; $4,728 due 3 to 5 years and $927 due more than 5 years from now.

	The Company’s subsidiary, LCA-Vision, is in a business that results in malpractice lawsuits. LCA-Vison is insured through the captive insurance company to provide coverage for current claims brought against LCA-Vision. The captive insurance company is used for both primary insurance and excess liability coverage. A number of claims are now pending with the captive insurance company.

	The loss reserves are based on the LCA-Vision’s historical claim experience, comparable industry experience and recent trends that would impact the ultimate settlement of claims. However, due to the uncertainties inherent in the determination of these liabilities, the ultimate settlement of claims incurred through September 30, 2014 could differ from the amounts recorded. At September 30, 2014, the Company maintained insurance reserves of $6,094 of which $803 is considered to be current. Although the insurance reserve reflects management’s best estimate of the amount of probable loss, management believes the range of loss that is reasonably possible to have been incurred to be approximately $4,327 to $12,935 at September 30, 2104. Any adjustments required with respect to the recorded insurance reserve as a result of changes of these estimates are recorded in the period determined.

	During the year ended December 31, 2013, Radiancy, Inc., a wholly-owned subsidiary of PhotoMedex, commenced legal action against Viatek Consumer Products Group, Inc., over Viatek’s Pearl and Samba hair removal products which Radiancy believes infringe the intellectual property covering its no!no! hair removal devices. The first suit, which was filed in the United States Federal Court, Southern District of New York, includes claims against Viatek for patent infringement, trademark and trade dress infringement, and false and misleading advertising. A second suit against Viatek was filed in Canada, where the Pearl is offered on that country’s The Shopping Channel, alleging trademark and trade dress infringement, and false and misleading advertising. Viatek’s response contains a variety of counterclaims and affirmative defenses against both Radiancy and its parent company PhotoMedex, including, among other counts, claims regarding the invalidity of Radiancy’s patents and antitrust allegations regarding Radiancy’s conduct.

	Radiancy, and PhotoMedex, had moved to dismiss PhotoMedex from the case, and to dismiss the counterclaims and affirmative defenses asserted by Viatek. On March 28, 2014, the Court granted the Company’s motion and dismissed our parent company, PhotoMedex, from the lawsuit. The Court also dismissed certain counterclaims and affirmative defenses asserted by Viatek, including Viatek’s counterclaims against Radiancy for antitrust, unfair competition, and tortious interference with business relationships and Viatek’s affirmative defenses of unclean hands and inequitable conduct before the U.S. Patent and Trademark Office in procuring its patent. Radiancy had also moved for sanctions against Viatek for failure to provide meaningful and timely responses to Radiancy’s discovery requests; on April 1, 2014, the Court granted Radiancy’s motion for sanctions against Viatek. Viatek appealed both the sanctions ruling and the dismissal of Viatek’s counterclaims and defenses from the case, as well as PhotoMedex’s dismissal as a plaintiff; the Court has denied those appeals in their entirety. The Court also appointed a Special Master to oversee discovery Viatek has requested a Markman hearing as well as the opportunity to supplement its patent invalidity contentions in the US case; the Company and Radiancy are opposing both requests to the Court. Radiancy has been granted permission by the US Court to supplement its earlier sanctions motion to include the legal fees and costs associated with preparing and prosecuting that motion.

	As of October 30, 2014, discovery continues in both the US and the Canadian cases. At this time, the amount of any loss, or range of loss, cannot be reasonably estimated as the case is still in the early stages of discovery to determine the validity of any claim or claims made by Viatek. Therefore, the Company has not recorded any reserve or contingent liability related to this particular legal matter. However, in the future, as the case progresses, the Company may be required to record a contingent liability or reserve for this matter.

	On December 20, 2013, PhotoMedex, Inc. was served with a putative class action lawsuit filed in the United States District Court for the Eastern District of Pennsylvania against the Company and its two top executives, Dolev Rafaeli, Chief Executive Officer, and Dennis M. McGrath, President and Chief Financial Officer. The suit, filed by Mr. Guy Ratz, a former employee of Radiancy (Israel) Ltd., a wholly-owned subsidiary of the Company, alleges various violations of the Federal securities laws between November 7, 2012 and November 14, 2013, including that the Company and its officers made false and misleading statements or failed to disclose material facts concerning the Company’s business. Two other shareholders filed suit through other firms; the Asbestos Workers Local 14 Pension Fund was appointed the lead plaintiff in this case. An amended complaint was filed by the plaintiffs on April 15, 2014. The Company filed a motion to dismiss the case in its entirety; briefing continues on that motion. The complaint seeks certification of the putative class as well as an unspecified amount of monetary damages, pre-and post-judgment interest and attorneys’ fees, expert witness fees and other costs. The Company and its officers intend to vigorously defend themselves against this lawsuit. A mediation on possible settlement of this action has been scheduled for November 10, 2014. At this time, the amount of any loss, or range of loss, cannot be reasonably estimated as the cases have only been initiated and no discovery has been conducted to determine the validity of any claim or claims made by plaintiffs. Therefore, the Company has not recorded any reserve or contingent liability related to these particular legal matters. However, in the future, as the cases progress, the Company may be required to record a contingent liability or reserve for these matters.

	Six putative class-action lawsuits were filed in connection with PhotoMedex’s proposed acquisition of LCA-Vision, Inc. Two of those suits were filed in the Court of Chancery of the State of Delaware and four were filed in the Court of Common Pleas of Hamilton County, Ohio. All cases assert claims against LCA-Vision, Inc., and a mix of other defendants, including LCA’s chief executive officer and directors, PhotoMedex, and Gatorade Acquisition Corp., a wholly owned subsidiary of PhotoMedex. The complaints generally allege that the proposed acquisition undervalued LCA and deprived LCA’s shareholders of the opportunity to participate in LCA’s long-term financial prospects, that the “go shop” and “deal-protection” provisions of the Merger Agreement were designed to prevent LCA from soliciting or receiving competing offers, that LCA’s Board breached its fiduciary duties and failed to maximize that company’s stockholder value, and that LCA, PhotoMedex, and Gatorade aided and abetted the LCA defendants’ alleged breaches of duty. The complaints seek injunctive relief, unspecified damages, and other relief. The Ohio plaintiffs agreed to consolidate their suits and take the lead on this matter, although the Ohio Court did not formally consolidate the suits until April 24, 2014. The Delaware suits were consolidated on March 25, 2014; on or around that same date, the parties reached an agreement by which LCA and the other defendants agreed to produce certain discovery to the plaintiffs on an expedited basis. On April 30, 2014, the Ohio plaintiffs (with the Delaware plaintiffs’ concurrence) agreed to withdraw their motion for a preliminary injunction and not seek to enjoin the stockholder vote or the consummation of the merger in return for LCA’s agreement to make certain supplemental disclosures related to the merger. Those supplemental disclosures were filed by LCA under a Form 8-K on April 30, 2014. This agreement did not affect the terms of the Merger Agreement or the amount of consideration LCA stockholders would be entitled to receive in the merger. The Company intends to continue to vigorously defend itself in the lawsuits if the parties cannot enter into a formal stipulation of settlement. At this time, the amount of any loss, or range of loss, cannot be reasonably estimated, as the cases have only been recently initiated and little discovery has been conducted to determine the validity of any claim or claims made by plaintiffs. Therefore, the Company has not recorded any reserve or contingent liability related to these particular legal matters. However, in the future, as the cases progress, the Company may be required to record a contingent liability or reserve for these matters if the cases cannot be resolved.

	On April 25, 2014, a putative class action lawsuit was filed in the United States District Court for the District of Columbia against the Company’s subsidiary, Radiancy, Inc. and Dolev Rafaeli, Radiancy’s President. The suit was filed by Jan Mouzon and twelve other customers residing in ten different states who purchased Radiancy’s no!no! Hair products. It alleges various violations of state business and consumer protection codes including false and misleading advertising, unfair trade practices, and breach of express and implied warranties. The complaint seeks certification of the putative class, or, alternatively, certification as subclasses of plaintiffs residing in those specific states. The complaint also seeks an unspecified amount of monetary damages, pre-and post-judgment interest and attorneys’ fees, expert witness fees and other costs. Dr. Rafaeli was served with the Complaint on May 5, 2014; to date, Radiancy, has not been served. The Company has filed a motion to dismiss this case; that motion is pending before the Court. A mediation has been scheduled in this matter for November 24, 2014. Radiancy and its officers intend to vigorously defend themselves against this lawsuit. At this time, the amount of any loss, or range of loss, cannot be reasonably estimated as the case has only been initiated and no discovery has been conducted to determine the validity of any claim or claims made by plaintiffs. Therefore, the Company has not recorded any reserve or contingent liability related to these particular legal matters. However, in the future, as the cases progress, the Company may be required to record a contingent liability or reserve for these matters.

	On June 30, 2014, the Company’s subsidiary, Radiancy, Inc., was served with a putative class action lawsuit filed in the Superior Court in the State of California, County of Kern. The suit was filed by April Cantley, who purchased Radiancy’s no!no! Hair products. It alleges various violations of state business and consumer protection codes including false and misleading advertising, breach of express and implied warranties and breach of the California Legal Remedies Act. The complaint seeks certification of the putative class, which consists of customers in the State of California who purchased the no!no! Hair devices. The complaint also seeks an unspecified amount of monetary damages, pre-and post-judgment interest and attorneys’ fees, expert witness fees and other costs. Radiancy and its officers intend to vigorously defend themselves against this lawsuit. Discovery has now commenced in this action. At this time, the amount of any loss, or range of loss, cannot be reasonably estimated as the case has only been initiated and no discovery has been conducted to determine the validity of any claim or claims made by plaintiffs. Therefore, the Company has not recorded any reserve or contingent liability related to these particular legal matters. However, in the future, as the cases progress, the Company may be required to record a contingent liability or reserve for these matters.

	The Company was served on July 29, 2014 with an application to certify a class action, filed in Israel District Court for Tel Aviv against the Company and its two top executives, Dolev Rafaeli, Chief Executive Officer, and Dennis M. McGrath, President and Chief Financial Officer. Under Israeli procedures, an application is filed with the Court, the Company had 90 days to submit its response, and then the Court reviews the application and the response and determines whether to certify the application as a class action. The application, served by a shareholder of the Company, alleges various violations of the Israeli Securities Law 5728-1968, including that the Company and its officers made false and/or misleading statements or failed to disclose material facts in its public reports concerning the Company’s business, and therefore influenced the Company's share price. The plaintiff seeks class action status to include all purchasers of the Company’s stock between May 3, 2012 and November 6, 2013, specifying an amount in monetary damages of 145 Million New Israeli Shekels or $42,050,000. The plaintiff also seeks pre-and post-judgment interest and attorneys’ fees and other costs. The Israeli Court has rejected the service of process by plaintiffs, noting that the agency upon whom service was effected was not authorized to receive service for any of the defendants, and that both Dr. Rafaeli and Mr. McGrath were not residents of Israel for purposes of service of process. The Court also held that the plaintiffs were in violation of key procedural rules governing the filing and prosecution of such matters. Plaintiffs’ counsel filed an appeal of the Court’s decision on or about October 6, 2014.The Company and its officers are already parties to a lawsuit containing similar allegations filed in the United States District Court for the Eastern District of Pennsylvania on December 20, 2013, and intend to vigorously defend themselves against both actions. At this time, the amount of any loss, or range of loss, cannot be reasonably estimated as the case has only been initiated and no discovery has been conducted to determine the validity of any claim or claims made and any damages stated by plaintiffs. Therefore, the Company has not recorded any reserve or contingent liability related to these particular legal matters. However, in the future, as the cases progress, the Company may be required to record a contingent liability or reserve for these matters.

	From time to time in the ordinary course of our business, we and certain of our subsidiaries are involved in certain other legal actions and claims, including product liability, consumer, commercial, tax and governmental matters, and claims regarding false advertising and product efficacy which were already raised and reviewed in the Tria litigation. We believe, based on discussions with legal counsel, that these other litigations and claims will likely be resolved without a material effect on our consolidated financial position, results of operations or liquidity. However, litigation is inherently unpredictable, and excessive verdicts can result from litigation. Although we believe we have substantial defenses in these matters, we may, in the future, incur judgments or enter into settlements of claims that could have a material adverse effect on our results of operations in a particular period.

Employee_Stock_Benefit_Plans

Employee Stock Benefit Plans	9 Months Ended
Employee Stock Benefit Plans	Sep. 30, 2014
Employee Stock Benefit Plans [Abstract]	'
Employee Stock Benefit Plans	'
	Note 13
	Employee Stock Benefit Plans:

	Post-Reverse Merger
	Following the closing of the December 2011 reverse acquisition, the previous Non-Employee Director Stock Option Plan of PhotoMedex (the acquired entity) was adopted by the group. This plan has authorized 120,000 shares; of which 7,000 shares had been issued or were reserved for issuance as awards of shares of common stock, and 14,578 shares were reserved for outstanding stock options. On July 31, 2014, the shareholders approved an increase in the authorized shares to 370,000 shares under the stock based benefit plan.

	In addition, following the closing of the December 2011 reverse acquisition, the previous 2005 Equity Compensation Plan (“2005 Equity Plan”) of Pre-merged PhotoMedex (the acquired entity) was also adopted for use by the group. The 2005 Equity Plan has authorized 3,000,000 shares, of which 867,432 shares had been issued or were reserved for issuance as awards of shares of common stock, and 1,293,601 shares were reserved for outstanding options. On July 31, 2014, the shareholders approved an increase in the authorized shares to 6,000,000 shares under the stock based benefit plan.

	Stock option activity under all of the Company’s share-based compensation plans for the nine months ended September 30, 2014 was as follows:

		Number of Options			Weighted Average Exercise Price
	Outstanding, January 1, 2014		1,132,678		$	16.51
	Granted		180,500			14.11
	Exercised		-			-
	Cancelled		(4,999	)		58.63
	Outstanding, September 30, 2014		1,308,179		$	16.02
	Options exercisable at September 30, 2014		517,179		$	16.45

	At September 30, 2014, there was $8,004 of total unrecognized compensation cost related to non-vested option grants and stock awards that is expected to be recognized over a weighted-average period of 2.5 years. The intrinsic value of options outstanding and exercisable at September 30, 2014 was not significant.

	The Company calculates expected volatility for a share-based grants based on historic daily stock price observations of its common stock. For estimating the expected term of share-based grants made in the three and nine months ended September 30, 2014, the Company has adopted the simplified method. The Company has used historical data to estimate expected employee behaviors related to option exercises and forfeitures and included these expected forfeitures as a part of the estimate of expense as of the grant date.

	The Company uses the Black-Scholes option-pricing model to estimate fair value of grants of stock options with the following weighted-average assumptions:

		Nine Months Ended September 30, 2014
	Risk-free interest rate		2.17%
	Volatility		78.41%
	Expected dividend yield		0%
	Expected life	5.5 years
	Estimated forfeiture rate		0%

	With respect to grants of options, the risk-free rate of interest is based on the U.S. Treasury rates appropriate for the expected term of the grant or award.

	On April 17, 2014, the Company issued 5,000 shares of common stock to a non-employee director for an aggregate fair value of $75.

	On May 12, 2014, the Company granted 141,337 restricted stock units to three LCA employees as part of their respective employment agreements related to the acquisition. These restricted shares have a purchase price of $0.01 per share and vest, and cease to be subject to the Company’s right of repurchase, over a three-year period. The Company determined the fair value of the awards to be the fair value of the Company’s common stock on the date of issuance less the value paid for the award. The aggregate fair value of these restricted stock issued was $1,936. The Company also granted an aggregate of 109,000 options to purchase common stock to a number of employees with a strike price of $13.70, which was higher than the quoted market value of our stock at the date of grants. The options vest over four years and expire ten years from the date of grant. The aggregate fair value of these options granted was $975.

	On February 27, 2014, the Company granted an aggregate of 71,500 options to purchase common stock to a number of employees and consultants with a strike price of $14.80, which was higher than the quoted market value of our stock at the date of grants. The options vest over five years and expire ten years from the date of grant. The aggregate fair value of the options granted was $718.

	Total stock based compensation expense was $3,944 and $3,795 for the nine months ended September 30, 2014 and 2013, including amounts relating to consultants.

Business_Segments_and_Geograph

Business Segments and Geographic Data	9 Months Ended
Business Segments and Geographic Data	Sep. 30, 2014
Business Segments and Geographic Data [Abstract]	'
Business Segments and Geographic Data	'
	Note 14
	Business Segments and Geographic Data:

	Following the acquisition of LCA-Vision, the Company’s business was aligned into four operating segments based upon the Company’s management structure, products and services offered, markets served and types of customers, as follows: The Consumer segment derives its revenues from the design, development, manufacturing and selling of long-term hair reduction and acne consumer products. The Physician Recurring segment derives its revenues from the XTRAC procedures performed by dermatologists, the sales of skincare products, the sales of surgical disposables and accessories to hospitals and surgery centers and on the repair, maintenance and replacement parts on our various products. The Professional segment generates revenues from the sale of equipment, such as lasers, medical and esthetic light and heat-based products and LED products. The Clinics segment generates revenues from services performed and products sold in our vision centers. Management reviews financial information presented on an operating segment basis for the purposes of making certain operating decisions and assessing financial performance.

	Unallocated operating expenses include costs that are not specific to a particular segment but are general to the group; included are expenses incurred for administrative and accounting staff, general liability and other insurance, professional fees and other similar corporate expenses. Unallocated assets include cash and cash equivalents, prepaid expenses and deposits.

	The following tables reflect results of operations from our business segments for the periods indicated below:

			Three Months Ended September 30, 2014 (unaudited)
			Consumer				Physician Recurring				Professional				Clinics				Total
	Revenues		$	24,938			$	8,823			$	1,850			$	18,092			$	53,703
	Costs of revenues			4,363				3,094				1,258				14,246				22,961
	Gross profit			20,575				5,729				592				3,846				30,742
	Gross profit %			82.5	%			64.9	%			32	%			21.3	%			57.2	%

	Allocated operating expenses:
	Engineering and product development			306				314				201				-				821
	Selling and marketing expenses			20,001				3,843				204				4,792				28,840

	Unallocated operating expenses			-				-				-				-				11,678
				20,307				4,157				405				4,792				41,339
	Income (loss) from operations			268				1,572				187				(946	)			(10,597	)

	Interest and other financing expense, net			-				-				-				-				(3,824	)

	Net income (loss) before taxes		$	268			$	1,572			$	187			$	(946	)		$	(14,421	)

			Three Months Ended September 30, 2013 (unaudited)
			Consumer				Physician Recurring				Professional				Clinics				Total
	Revenues		$	36,910			$	7,359			$	1,624			$	-			$	45,893
	Costs of revenues			4,730				3,272				1,064				-				9,066
	Gross profit			32,180				4,087				560				-				36,827
	Gross profit %			87.2	%			55.5	%			34.5	%			N/	A			80.2	%

	Allocated operating expenses:
	Engineering and product development			279				341				185				-				805
	Selling and marketing expenses			26,958				3,370				645				-				30,973

	Unallocated operating expenses			-				-				-				-				5,972
				27,237				3,711				830				-				37,750
	Income (loss) from operations			4,943				376				(270	)			-				(923	)

	Interest and other financing expense, net			-				-				-				-				473

	Net income (loss) before taxes		$	4,943			$	376			$	(270	)		$	-			$	(450	)

			Nine Months Ended September 30, 2014 (unaudited)
			Consumer				Physician Recurring				Professional				Clinics				Total
	Revenues		$	94,261			$	24,649			$	5,753			$	31,235			$	155,898
	Costs of revenues			14,596				9,349				3,884				23,129				50,958
	Gross profit			79,665				15,300				1,869				8,106				104,940
	Gross profit %			84.5	%			62.1	%			32.5	%			26	%			67.3	%

	Allocated operating expenses:
	Engineering and product development			898				881				560				-				2,339
	Selling and marketing expenses			70,382				12,122				935				7,447				90,886

	Unallocated operating expenses			-				-				-				-				30,717
				71,280				13,003				1,495				7,447				123,942
	Income (loss) from operations			8,385				2,297				374				659				(19,002	)

	Interest and other financing expense, net			-				-				-				-				(4,145	)

Net income (loss) before taxes		$	8,385			$	2,297			$	374			$	659			$	(23,147	)

		Nine Months Ended September 30, 2013 (unaudited)
		Consumer				Physician Recurring				Professional				Clinics				Total
Revenues		$	134,643				20,690			$	5,841			$	-			$	161,174
Costs of revenues			19,422				9,217				3,683				-				32,322
Gross profit			115,221				11,473				2,158				-				128,852
Gross profit %			85.6	%			55.5	%			36.9	%			N/	A			79.9	%

Allocated operating expenses:
Engineering and product development			775				982				635				-				2,392
Selling and marketing expenses			79,293				9,777				1,697				-				90,767

Unallocated operating expenses			-				-				-				-				17,899
			80,068				10,759				2,332				-				111,058
Income (loss) from operations			35,153				714				(174	)			-				17,794

Interest and other financing income, net			-				-				-				-				470

Net income before taxes		$	35,153			$	714			$	(174	)		$	-			$	18,264

For the three and nine months ended September 30, 2014 and 2013 (unaudited), net revenues by geographic area were as follows:

		Three Months Ended								Nine Months Ended
		September 30,								September 30,
		2014				2013				2014				2013
North America ¹		$	43,792			$	35,239			$	125,568			$	122,170
Asia Pacific ²			2,248				1,778				7,263				16,980
Europe (including Israel)			7,423				8,083				21,915				19,577
South America			240				793				1,152				2,447
		$	53,703			$	45,893			$	155,898			$	161,174

1 United States		$	41,338			$	30,287			$	114,718			$	98,832
1 Canada		$	2,454			$	4,952			$	10,850			$	23,338
2 Japan		$	435			$	205			$	1,423			$	11,455

As of September 30, 2014 and December 31, 2013, long-lived assets by geographic area were as follows:

		30-Sep-14				31-Dec-13
		(unaudited)
North America		$	27,399			$	9,119
Asia Pacific			249				-
Europe (including Israel)			1,197				1,370
South America			4				-
		$	28,849			$	10,489

The Company discusses segmental details in its Management Discussion and Analysis found elsewhere in this Quarterly Report on Form 10-Q.

Significant_Customer_Concentra

Significant Customer Concentration	9 Months Ended
Significant Customer Concentration	Sep. 30, 2014
Significant Customer Concentration [Abstract]	'
Significant Customer Concentration	'
	Note 15
	Significant Customer Concentration:

	No customer was more than 10% of total company revenues for the three and nine months ended September 30, 2014 and for the three and nine months ended September 30, 2013.

The_Company_Policies

The Company (Policies)

9 Months Ended

Sep. 30, 2014

The Company [Abstract]

Basis of Presentation

Basis of Presentation:

Principles of Consolidation

Reclassification

Revenue Recognition

Patient Receivables and Allowance for Doubtful Accounts

Insurance Reserves

Functional Currency

Fair Value Measurements

•

Level 1 – unadjusted quoted prices are available in active markets for identical assets or liabilities that the Company has the ability to access as of the measurement date.

•

This hierarchy requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value.

Derivatives

The nominal amounts of foreign currency derivatives as of September 30, 2014 consist of forward transactions for the exchange of $17,807 into NIS as of September 30, 2014.

Accrued Enhancement Expense

This estimate is reviewed throughout the year with consideration to factors such as procedure cost and historical procedure volume when determining the appropriateness of the recorded balance.

Accrued Warranty Costs

September 30,

2014

2013

(unaudited)

Accrual at beginning of year

1,151

1,440

Additions charged to warranty expense

545

1,123

Expiring warranties

(209

)

(344

)

Claims satisfied

(667

)

(1,077

)

Total

820

1,142

Less: current portion

(755

)

(1,071

)

Accrued extended warranty

For extended warranty on the consumer products, see Revenue Recognition above.

Earnings Per Share

Basic and diluted earnings per common share were calculated using the following weighted-average shares outstanding:

For the Three Months Ended September 30,

For the Nine Months Ended

September 30,

2014

2013

2014

2013

Weighted-average number of common and common equivalent shares outstanding:

Basic number of common shares outstanding

18,724,419

19,982,967

18,722,459

20,518,493

Dilutive effect of stock options and warrants

458,295

Diluted number of common and common stock equivalent shares outstanding

18,724,419

20,441,262

18,722,459

20,976,788

Recently Issued Accounting Standards

In May 2014, The FASB issued Accounting Standard Update 2014-09, Revenue from Contracts with Customers (Topic 606) ("ASU 2014-09").

The amendments in ASU 2014-15 are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted.

Adoption of New Accounting Standards

The adoption of the standard did not have a material impact on the Company's consolidated results of operations and financial condition.

The_Company_Tables

The Company (Tables)	9 Months Ended
The Company (Tables)	Sep. 30, 2014
The Company [Abstract]	'
Activity in the Warranty Accrual	'
	The activity in the warranty accrual during the nine months ended September 30, 2014 and 2013 is summarized as follows:

		September 30,
		2014			2013
		(unaudited)			(unaudited)
	Accrual at beginning of year	$	1,151		$	1,440
	Additions charged to warranty expense		545			1,123
	Expiring warranties		(209	)		(344	)
	Claims satisfied		(667	)		(1,077	)
	Total		820			1,142
	Less: current portion		(755	)		(1,071	)
	Accrued extended warranty	$	65		$	71
Calculation of Basic and Diluted Earnings per Common Share	'
	Basic and diluted earnings per common share were calculated using the following weighted-average shares outstanding:

		For the Three Months Ended September 30,						For the Nine Months Ended
		For the Three Months Ended September 30,						September 30,
		2014			2013			2014		2013
	Weighted-average number of common and common equivalent shares outstanding:
	Basic number of common shares outstanding		18,724,419			19,982,967			18,722,459		20,518,493
	Dilutive effect of stock options and warrants		-			458,295			-		458,295
	Diluted number of common and common stock equivalent shares outstanding		18,724,419			20,441,262			18,722,459		20,976,788

Acquisition_of_LCAVision_Inc_T

Acquisition of LCA-Vision Inc (Tables)	9 Months Ended
Acquisition of LCA-Vision Inc (Tables)	Sep. 30, 2014
Acquisition of LCA-Vision Inc [Abstract]	'
Purchase Price Allocation	'
	The purchase price of LCA-Vision was $106,552 in aggregate consideration, paid in cash (including the full use of the credit facility), consisting of:

	Fair value LCA-Vision stock (A)		$	103,896
	Fair value of LCA-Vision restricted stock units, including payroll taxes (B)			2,656
	Total purchase price		$	106,552

	A.	Based on 19,347,554 outstanding shares of LCA-Vision common stock at May 12, 2014.
	B.	Based on 476,436 outstanding or deemed to be outstanding restricted stock units of LCA-Vision common stock at May 12, 2014.
Schedule of Aggregate Consideration Paid	'
	The Company expects that the allocation will be finalized within twelve months after the merger. Based on the purchase price allocation, the following table summarizes the estimated provisional fair value amounts of the assets acquired and liabilities assumed at the date of acquisition:

	Cash and cash equivalents		$	29,042
	Current assets, excluding cash and cash equivalents			6,114
	Deferred tax asset, current			1,124
	Property, plant and equipment			17,269
	Identifiable intangible assets			39,050
	Other assets			1,518
	Total assets acquired at fair value			94,117

	Current liabilities			(19,009	)
	Long-term debt			(1,603	)
	Deferred tax liability, long-term			(9,138	)
	Other long-term liabilities			(7,397	)
	Total liabilities assumed			(37,147	)

	Net assets acquired		$	56,970
Pro Forma Information	'
	The Company’s unaudited pro-forma results for the three and nine months ended September 30, 2013 and for the nine months ended September 30, 2014 summarize the combined results of PhotoMedex and LCA-Vision in the following table, assuming the acquisition had occurred on January 1, 2013 and after giving effect to the acquisition adjustments, including amortization of the tangible and definite-lived intangible assets were acquired in the transaction:

			Three Months Ended			Nine Months Ended
			September 30,			September 30,
			2013			2014			2013
			(unaudited)			(unaudited)			(unaudited)

	Net revenues		$	66,549		$	190,479		$	232,743
	Net income (loss)			(2,234	)		(31,690	)		10,347
	Net income (loss) per share:
	Basic		$	(0.11	)	$	(1.69	)	$	0.5
	Diluted		$	(0.11	)	$	(1.69	)	$	0.49
	Shares used in calculating net income (loss) per share:
	Basic			19,982,967			18,722,459			20,518,493
	Diluted			20,441,262			18,722,459			20,976,788

Inventories_net_Tables

Inventories, net (Tables)	9 Months Ended
Inventories, net (Tables)	Sep. 30, 2014
Inventories, net [Abstract]	'
Inventories, net	'
	Inventories, net:

		30-Sep-14		31-Dec-13
		(unaudited)
	Raw materials and work in progress	$	9,364	$	12,631
	Finished goods		15,493		14,916
	Total inventories, net	$	24,857	$	27,547

Property_and_Equipment_net_Tab

Property and Equipment, net (Tables)	9 Months Ended
Property and Equipment, net (Tables)	Sep. 30, 2014
Property and Equipment, net [Abstract]	'
Property and Equipment, net	'
	Property and Equipment, net:

		30-Sep-14			31-Dec-13
		(unaudited)
	Lasers-in-service	$	25,261		$	12,599
	Equipment, computer hardware and software		5,853			4,730
	Furniture and fixtures		1,353			705
	Land and building		2,906			-
	Leasehold improvements		5,831			534
			41,204			18,568
	Accumulated depreciation and amortization		(12,355	)		(8,079	)
	Property and equipment, net	$	28,849		$	10,489

Patents_and_Licensed_Technolog1

Patents and Licensed Technologies, net (Tables)	9 Months Ended
Patents and Licensed Technologies, net (Tables)	Sep. 30, 2014
Patents and Licensed Technologies, net [Abstract]	'
Patents and Licensed Technologies	'
	Patents and Licensed Technologies, net:

		30-Sep-14			31-Dec-13
		(unaudited)
	Gross Amount beginning of period	$	15,648		$	15,411
	Additions		139			171
	Translation differences		(49	)		66
	Gross Amount end of period		15,738			15,648

	Accumulated amortization		(6,357	)		(4,816	)

	Patents and licensed technologies, net	$	9,381		$	10,832
Amortization Expense for Amortizable Patents and Licensed Technologies	'
	Estimated amortization expense for amortizable patents and licensed technologies assets for the next five years is as follows:

	Last three months of 2014	$	515
	2015		2,048
	2016		2,024
	2017		909
	2018		899
	Thereafter		2,986
	Total	$	9,381

Goodwill_and_Other_Intangible_1

Goodwill and Other Intangible Assets, net (Tables)	9 Months Ended
Goodwill and Other Intangible Assets, net (Tables)	Sep. 30, 2014
Goodwill and Other Intangible Assets, net [Abstract]	'
Goodwill Acquired	'
	The purchase price intrinsically recognizes the benefits of leveraging under-utilized clinics by establishing XTRAC centers of excellence in key markets.

		Goodwill			Indefinite -lived Trademarks
	Balance at January 1, 2014	$	24,930		$	-
	Additions for LCA-Vision acquisition		49,582			29,850
	Translation differences		(230	)		-
	Balance at September 30, 2014	$	74,282		$	29,850
Other Definite-lived Intangible Assets	'
	Set forth below is a detailed listing of other definite-lived intangible assets:

		30-Sep-14
		(unaudited)
		Trademarks			Customer Relationships			Managed Care Network			Total
	Gross Amount beginning of period	$	5,772		$	6,417		$	-		$	12,189
	Additions		-			-			9,200			9,200
	Translation differences		(22	)		(33	)		-			(55	)
	Gross Amount end of period		5,750			6,384			9,200			21,334

	Accumulated amortization		(1,606	)		(1,782	)		(431	)		(3,819	)

	Net Book Value	$	4,144		$	4,602		$	8,769		$	17,515

		31-Dec-13

		Trademarks			Customer Relationships			Managed Care Network			Total
	Gross Amount beginning of period	$	5,744		$	6,372		$	-		$	12,116
	Translation differences		28			45			-			73
	Gross Amount end of period		5772			6,417			-			12,189

	Accumulated amortization		(1,178	)		(1,310	)		-			(2,488	)

	Net Book Value	$	4,594		$	5,107		$	-		$	9,701
Estimated Amortization Expense for Amortizable Intangible Assets	'
	Estimated amortization expense for the above amortizable intangible assets for the next five years is as follows:

	Last three months of 2014	$	587
	2015		2,350
	2016		2,350
	2017		2,350
	2018		2,350
	Thereafter		7,528
	Total	$	17,515

Accrued_Compensation_and_relat1

Accrued Compensation and related expenses (Tables)	9 Months Ended
Accrued Compensation and related expenses (Tables)	Sep. 30, 2014
Accrued Compensation and related expenses [Abstract]	'
Accrued Compensation and Related Expenses	'
	Accrued Compensation and related expenses:

		30-Sep-14		31-Dec-13
		(unaudited)
	Accrued payroll and related taxes	$	1,569	$	707
	Accrued vacation		401		290
	Accrued commissions and bonus		1,319		2,233
	Total accrued compensation and related expense	$	3,289	$	3,230

Other_Accrued_Liabilities_Tabl

Other Accrued Liabilities (Tables)	9 Months Ended
Other Accrued Liabilities (Tables)	Sep. 30, 2014
Other Accrued Liabilities [Abstract]	'
Other Accrued Liabilities	'
	Other Accrued Liabilities:

			30-Sep-14			31-Dec-13
			(unaudited)
	Accrued warranty, current, see Note 1		$	755		$	1,094
	Accrued taxes, net			1,812			1,023
	Accrued sales returns (1)			7,061			16,046
	Insurance liability reserves, current			803			-
	Accrued enhancement expenses, current			900			-
	Other accrued liabilities			5,249			3,869
	Total other accrued liabilities		$	16,580		$	22,032

	-1	The activity in the sales returns liability account was as follows:

			Nine Months Ended September 30,
			2014			2013
			(unaudited)			(unaudited)
	Balance at beginning of year		$	16,046		$	11,901
	Balance at beginning of year		$	16,046		$	11,901
	Additions that reduce net sales			28,321			29,246
	Deductions from reserves			(37,306	)		(32,714	)
	Balance at end of period		$	7,061		$	8,433

LongTerm_Other_Liabilities_Tab

Long-Term Other Liabilities (Tables)	9 Months Ended
Long-Term Other Liabilities (Tables)	Sep. 30, 2014
Long-Term Other Liabilities [Abstract]	'
Long-Term Other Liabilities	'
	Long-Term Other Liabilities:

		30-Sep-14		31-Dec-13
		(unaudited)
	Long-term insurance liability reserves, net of current portion	$	5,291	$	-
	Accrued enhancement expenses, net of current portion		1,124		-
	Other liabilities		801		61

	Total long-term liabilities	$	7,216	$	61

Longterm_Debt_Tables

Long-term Debt (Tables)	9 Months Ended
Long-term Debt (Tables)	Sep. 30, 2014
Long-term Debt [Abstract]	'
Schedule of Long-term Debt	'
	In the following table is a summary of the Company’s long-term debt:

		30-Sep-14		31-Dec-13
		(unaudited)
	Senior-secured credit facilities	$	79,313	$	-
	Term note		-		10,000
	Third-party debt		1,276		-
	Sub-total		80,589		10,000
	Less: current portion		80,108		10,000
	Long-term debt	$	481	$	-
Maturities of Long-term Debt	'
	The following table summarizes the future minimum payments that the Company expects to make for long-term debt:

	Last three months of 2014	$	3,009
	2015		77,305
	2016		275
	Total minimum payments	$	80,589

Employee_Stock_Benefit_Plans_T

Employee Stock Benefit Plans (Tables)	9 Months Ended
Employee Stock Benefit Plans (Tables)	Sep. 30, 2014
Employee Stock Benefit Plans [Abstract]	'
Stock Option Activity	'
	Stock option activity under all of the Company’s share-based compensation plans for the nine months ended September 30, 2014 was as follows:

		Number of Options			Weighted Average Exercise Price
	Outstanding, January 1, 2014		1,132,678		$	16.51
	Granted		180,500			14.11
	Exercised		-			-
	Cancelled		(4,999	)		58.63
	Outstanding, September 30, 2014		1,308,179		$	16.02
	Options exercisable at September 30, 2014		517,179		$	16.45
Weighted Average Assumptions Used to Estimate Fair Value of Stock Options	'
	The Company uses the Black-Scholes option-pricing model to estimate fair value of grants of stock options with the following weighted-average assumptions:

		Nine Months Ended September 30, 2014
	Risk-free interest rate		2.17%
	Volatility		78.41%
	Expected dividend yield		0%
	Expected life	5.5 years
	Estimated forfeiture rate		0%

Business_Segments_and_Geograph1

Business Segments and Geographic Data (Tables)	9 Months Ended
Business Segments and Geographic Data (Tables)	Sep. 30, 2014
Business Segments and Geographic Data [Abstract]	'
Results of Operations from Business Segments	'
	The following tables reflect results of operations from our business segments for the periods indicated below:

			Three Months Ended September 30, 2014 (unaudited)
			Consumer				Physician Recurring				Professional				Clinics				Total
	Revenues		$	24,938			$	8,823			$	1,850			$	18,092			$	53,703
	Costs of revenues			4,363				3,094				1,258				14,246				22,961
	Gross profit			20,575				5,729				592				3,846				30,742
	Gross profit %			82.5	%			64.9	%			32	%			21.3	%			57.2	%

	Allocated operating expenses:
	Engineering and product development			306				314				201				-				821
	Selling and marketing expenses			20,001				3,843				204				4,792				28,840

	Unallocated operating expenses			-				-				-				-				11,678
				20,307				4,157				405				4,792				41,339
	Income (loss) from operations			268				1,572				187				(946	)			(10,597	)

	Interest and other financing expense, net			-				-				-				-				(3,824	)

	Net income (loss) before taxes		$	268			$	1,572			$	187			$	(946	)		$	(14,421	)

			Three Months Ended September 30, 2013 (unaudited)
			Consumer				Physician Recurring				Professional				Clinics				Total
	Revenues		$	36,910			$	7,359			$	1,624			$	-			$	45,893
	Costs of revenues			4,730				3,272				1,064				-				9,066
	Gross profit			32,180				4,087				560				-				36,827
	Gross profit %			87.2	%			55.5	%			34.5	%			N/	A			80.2	%

	Allocated operating expenses:
	Engineering and product development			279				341				185				-				805
	Selling and marketing expenses			26,958				3,370				645				-				30,973

	Unallocated operating expenses			-				-				-				-				5,972
				27,237				3,711				830				-				37,750
	Income (loss) from operations			4,943				376				(270	)			-				(923	)

	Interest and other financing expense, net			-				-				-				-				473

	Net income (loss) before taxes		$	4,943			$	376			$	(270	)		$	-			$	(450	)

			Nine Months Ended September 30, 2014 (unaudited)
			Consumer				Physician Recurring				Professional				Clinics				Total
	Revenues		$	94,261			$	24,649			$	5,753			$	31,235			$	155,898
	Costs of revenues			14,596				9,349				3,884				23,129				50,958
	Gross profit			79,665				15,300				1,869				8,106				104,940
	Gross profit %			84.5	%			62.1	%			32.5	%			26	%			67.3	%

	Allocated operating expenses:
	Engineering and product development			898				881				560				-				2,339
	Selling and marketing expenses			70,382				12,122				935				7,447				90,886

	Unallocated operating expenses			-				-				-				-				30,717
				71,280				13,003				1,495				7,447				123,942
	Income (loss) from operations			8,385				2,297				374				659				(19,002	)

	Interest and other financing expense, net			-				-				-				-				(4,145	)

	Net income (loss) before taxes		$	8,385			$	2,297			$	374			$	659			$	(23,147	)

			Nine Months Ended September 30, 2013 (unaudited)
			Consumer				Physician Recurring				Professional				Clinics				Total
	Revenues		$	134,643				20,690			$	5,841			$	-			$	161,174
	Costs of revenues			19,422				9,217				3,683				-				32,322
Gross profit			115,221				11,473				2,158				-				128,852
Gross profit %			85.6	%			55.5	%			36.9	%			N/	A			79.9	%

Allocated operating expenses:
Engineering and product development			775				982				635				-				2,392
Selling and marketing expenses			79,293				9,777				1,697				-				90,767

Unallocated operating expenses			-				-				-				-				17,899
			80,068				10,759				2,332				-				111,058
Income (loss) from operations			35,153				714				(174	)			-				17,794

Interest and other financing income, net			-				-				-				-				470

Net income before taxes		$	35,153			$	714			$	(174	)		$	-			$	18,264
Net Revenues and Long-Lived Assets by Geographical Area	'
	For the three and nine months ended September 30, 2014 and 2013 (unaudited), net revenues by geographic area were as follows:

			Three Months Ended								Nine Months Ended
			September 30,								September 30,
			2014				2013				2014				2013
	North America ¹		$	43,792			$	35,239			$	125,568			$	122,170
	Asia Pacific ²			2,248				1,778				7,263				16,980
	Europe (including Israel)			7,423				8,083				21,915				19,577
	South America			240				793				1,152				2,447
			$	53,703			$	45,893			$	155,898			$	161,174

	1 United States		$	41,338			$	30,287			$	114,718			$	98,832
	1 Canada		$	2,454			$	4,952			$	10,850			$	23,338
	2 Japan		$	435			$	205			$	1,423			$	11,455

	As of September 30, 2014 and December 31, 2013, long-lived assets by geographic area were as follows:

			30-Sep-14				31-Dec-13
			(unaudited)
	North America		$	27,399			$	9,119
	Asia Pacific			249				-
	Europe (including Israel)			1,197				1,370
	South America			4				-
			$	28,849			$	10,489

The_Company_Details

The Company (Details) (USD $)

3 Months Ended

5 Months Ended

9 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2014

12-May-14

Sep. 30, 2014

12-May-14

Sep. 30, 2014

12-May-14

Sep. 30, 2014

Segment

Senior-Secured Credit Facilities [Member]

Revolving Credit Facility [Member]

Term Loan [Member]

Minimum [Member]

Maximum [Member]

Forbearance Agreement [Member]

PhotoMedex, Inc. [Member]

Radiancy, Inc. [Member]

PhotoMedex Korea Ltd [Member]

LCA Vision Inc [Member]

Senior-Secured Credit Facilities [Member]

CB Floating Rate [Member]

Eurodollar [Member]

Business Acquisition [Line Items]

Maximum borrowing capacity

$85,000,000

$10,000,000

$75,000,000

Term loan period

'4 years

Effective interest rate (in hundredths)

3.25%

4.50%

4.00%

Possible increase in interest (in hundredths)

2.00%

Effective date of merger

12-May-14

Prepayments on term loan

938,000

Percentage of exceeded cash on hand to be paid against revolving loans (in hundredths)

0.75

Minimum amount of cash specified against payment of revolving loans

18,000,000

Maximum capital expenditures on medical devices

575,000

Revolving loans payable

1,500,000

Lenders fee

196,000

Securities pledged as collateral (in shares)

64,896

13,000

Percentage of ownership on reverse merger (in hundredths)

20.00%

80.00%

Number of operating units

Percentage of shares acquired by wholly-owned subsidiary (in hundredths)

100.00%

Revenue Recognition [Abstract]

Number of distribution channels

Period of sales deferred

'14 days

Patient Receivables and Allowance for Doubtful Accounts [Abstract]

Minimum collection period of patient receivables

'12 months

Maximum collection period of patient receivables

'36 months

Bad debt expense, on patient receivables

244,000

133,000

Percentage of bad debt expenses on patient receivables (in hundredths)

1.00%

Finance and interest charges on patient receivables

205,000

318,000

Insurance Reserves [Abstract]

Insurance reserves

6,094,000

Derivatives [Abstract]

Balance of derivative instruments

632,000

Amount recognized as financing income

449,000

266,000

Notional amounts of foreign currency derivatives

17,807,000

Warranty on Product Sales [Line Items]

Period of warranty on product sales

'1 year

'2 years

Extended period of warranty on domestic sale of laser equipment

'3 years

'4 years

Activity in warranty accrual [Roll Forward]

Accrual at beginning of year

1,151,000

1,440,000

Additions charged to warranty expense

545,000

1,123,000

Expiring warranties

-209,000

-344,000

Claims satisfied

-667,000

-1,077,000

Total

820,000

1,142,000

820,000

1,142,000

Less: current portion

-755,000

-1,071,000

-755,000

-1,071,000

-1,094,000

Accrued long-term warranty

$65,000

$71,000

$65,000

$71,000

Weighted-average number of common and common equivalent shares outstanding [Abstract]

Basic number of common shares outstanding (in shares)

18,724,419

19,982,967

18,722,459

20,518,493

Dilutive effect of stock options and warrants (in shares)

458,295

Diluted number of common and common stock equivalent shares outstanding (in shares)

18,724,419

20,441,262

18,722,459

20,976,788

Common stock options and warrants excluded from computation of diluted earnings per share (in shares)

2,623,682

2,101,873

2,623,682

2,101,873

Acquisition_of_LCAVision_Inc_D

Acquisition of LCA-Vision Inc (Details) (USD $)	3 Months Ended	9 Months Ended			9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013	Sep. 30, 2014		12-May-14
	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013	LCA Vision Inc [Member]		LCA Vision Inc [Member]
Business Acquisition [Line Items]	'	'	'	'	'		'
Effective date of merger	'	'	'	'	12-May-14		'
Percentage of shares acquired by wholly-owned subsidiary (in hundredths)	'	'	'	'	'		100.00%
Fair value LCA-Vision stock	'	'	'	'	$103,896	[1]	'
Fair value of LCA-Vision restricted stock units, including payroll taxes	'	'	'	'	2,656	[2]	'
Total purchase price	'	'	'	'	106,552		'
Common Stock, outstanding (in shares)	'	19,049,582	'	18,903,245	'		19,347,554
Restricted stock, outstanding or deemed to be outstanding (in shares)	'	'	'	'	'		476,436
Goodwill	'	74,282	'	24,930	'		49,582
Fair value of the assets acquired and liabilities assumed [Abstract]	'	'	'	'	'		'
Cash and cash equivalents	'	'	'	'	'		29,042
Current assets, excluding cash and cash equivalents	'	'	'	'	'		6,114
Deferred tax asset, current	'	'	'	'	'		1,124
Property, plant and equipment	'	'	'	'	'		17,269
Identifiable intangible assets	'	'	'	'	'		39,050
Other assets	'	'	'	'	'		1,518
Total assets acquired at fair value	'	'	'	'	'		94,117
Current liabilities	'	'	'	'	'		-19,009
Long-term debt	'	'	'	'	'		-1,603
Deferred tax liability, long-term	'	'	'	'	'		-9,138
Other long-term liabilities	'	'	'	'	'		-7,397
Total liabilities assumed	'	'	'	'	'		-37,147
Net assets acquired	'	'	'	'	'		56,970
Summarized combined result after giving effect acquisition adjustments [Abstract]	'	'	'	'	'		'
Net revenues	66,549	190,479	232,743	'	'		'
Net income (loss)	($2,234)	($31,690)	$10,347	'	'		'
Net income (loss) per share: [Abstract]	'	'	'	'	'		'
Basic (in dollars per share)	($0.11)	($1.69)	$0.50	'	'		'
Diluted (in dollars per share)	($0.11)	($1.69)	$0.49	'	'		'
Shares used in calculating net income (loss) per share [Abstract]	'	'	'	'	'		'
Basic (in shares)	19,982,967	18,722,459	20,518,493	'	'		'
Diluted (in shares)	20,441,262	18,722,459	20,976,788	'	'		'

[1]	Based on 19,347,554 outstanding shares of LCA-Vision common stock at May 12, 2014.
[2]	Based on 476,436 outstanding or deemed to be outstanding restricted stock units of LCA-Vision common stock at May 12, 2014.

Inventories_net_Details

Inventories, net (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
Schedule of inventories [Abstract]	'	'
Raw materials and work in progress	$9,364	$12,631
Finished goods	15,493	14,916
Total inventories, net	$24,857	$27,547

Property_and_Equipment_net_Det

Property and Equipment, net (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Schedule property and equipment [Abstract]	'	'	'
Property and equipment, gross	$41,204	'	$18,568
Accumulated depreciation and amortization	-12,355	'	-8,079
Total property and equipment, net	28,849	'	10,489
Depreciation and related amortization expense	4,727	2,085	'
Lasers-in-Service [Member]	'	'	'
Schedule property and equipment [Abstract]	'	'	'
Property and equipment, gross	25,261	'	12,599
Equipment, Computer Hardware and Software [Member]	'	'	'
Schedule property and equipment [Abstract]	'	'	'
Property and equipment, gross	5,853	'	4,730
Furniture and Fixtures [Member]	'	'	'
Schedule property and equipment [Abstract]	'	'	'
Property and equipment, gross	1,353	'	705
Land and Building [Member]	'	'	'
Schedule property and equipment [Abstract]	'	'	'
Property and equipment, gross	2,906	'	0
Leasehold Improvements [Member]	'	'	'
Schedule property and equipment [Abstract]	'	'	'
Property and equipment, gross	$5,831	'	$534

Patents_and_Licensed_Technolog2

Patents and Licensed Technologies, net (Details) (USD $)	9 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Patents and Licensed Technologies [Abstract]	'	'	'
Patents and licensed technologies, net	$9,381	'	$10,832
Estimated amortization expense for amortizable patents and licensed technologies assets [Abstract]	'	'	'
Patents and licensed technologies, net	9,381	'	10,832
Patents and Licensed Technologies [Member]	'	'	'
Patents and Licensed Technologies [Abstract]	'	'	'
Gross Amount beginning of period	15,648	15,411	15,411
Additions	139	'	171
Translation differences	-49	'	66
Gross Amount end of period	15,738	'	15,648
Accumulated amortization	-6,357	'	-4,816
Patents and licensed technologies, net	9,381	'	10,832
Amortization expense	1,541	1,532	'
Estimated amortization expense for amortizable patents and licensed technologies assets [Abstract]	'	'	'
Last three months of 2014	515	'	'
2015	2,048	'	'
2016	2,024	'	'
2017	909	'	'
2018	899	'	'
Thereafter	2,986	'	'
Patents and licensed technologies, net	$9,381	'	$10,832

Goodwill_and_Other_Intangible_2

Goodwill and Other Intangible Assets, net (Details) (USD $)	9 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Goodwill [Roll Forward]	'	'	'
Goodwill, beginning balance	$24,930	'	'
Goodwill, ending balance	74,282	'	24,930
Definite-lived intangibles	17,515	'	9,701
Schedule of definite-lived intangible assets [Abstract]	'	'	'
Gross Amount beginning of period	12,189	12,116	12,116
Additions	9,200	'	'
Translation differences	-55	'	73
Gross Amount end of period	21,334	'	12,189
Accumulated amortization	-3,819	'	-2,488
Net Book Value	17,515	'	9,701
Amortization expense	1,331	900	'
Estimated amortization expense for amortizable intangible assets [Abstract]	'	'	'
Last three months of 2014	587	'	'
2015	2,350	'	'
2016	2,350	'	'
2017	2,350	'	'
2018	2,350	'	'
Thereafter	7,528	'	'
Net Book Value	17,515	'	9,701
Trademarks [Member]	'	'	'
Schedule of definite-lived intangible assets [Abstract]	'	'	'
Gross Amount beginning of period	5,772	5,744	5,744
Additions	0	'	'
Translation differences	-22	'	28
Gross Amount end of period	5,750	'	5,772
Accumulated amortization	-1,606	'	-1,178
Net Book Value	4,144	'	4,594
Estimated amortization expense for amortizable intangible assets [Abstract]	'	'	'
Net Book Value	4,144	'	4,594
Customer Relationships [Member]	'	'	'
Schedule of definite-lived intangible assets [Abstract]	'	'	'
Gross Amount beginning of period	6,417	6,372	6,372
Additions	0	'	'
Translation differences	-33	'	45
Gross Amount end of period	6,384	'	6,417
Accumulated amortization	-1,782	'	-1,310
Net Book Value	4,602	'	5,107
Estimated amortization expense for amortizable intangible assets [Abstract]	'	'	'
Net Book Value	4,602	'	5,107
Managed Care Network [Member]	'	'	'
Schedule of definite-lived intangible assets [Abstract]	'	'	'
Gross Amount beginning of period	0	0	0
Additions	9,200	'	'
Translation differences	0	'	0
Gross Amount end of period	9,200	'	0
Accumulated amortization	-431	'	0
Net Book Value	8,769	'	0
Amortization Life	'10 years	'	'
Estimated amortization expense for amortizable intangible assets [Abstract]	'	'	'
Net Book Value	8,769	'	0
Radiancy, Inc. [Member]	'	'	'
Goodwill [Roll Forward]	'	'	'
Goodwill, ending balance	24,005	'	'
Definite-lived intangibles	12,000	'	'
Goodwill [Member]	'	'	'
Goodwill [Roll Forward]	'	'	'
Goodwill, beginning balance	24,930	'	'
Additions for LCA-Vision acquisition	49,582	'	'
Translation differences	-230	'	'
Goodwill, ending balance	74,282	'	'
Trademarks [Member]	'	'	'
Goodwill [Roll Forward]	'	'	'
Goodwill, beginning balance	0	'	'
Additions for LCA-Vision acquisition	29,850	'	'
Translation differences	0	'	'
Goodwill, ending balance	$29,850	'	'

Accrued_Compensation_and_relat2

Accrued Compensation and related expenses (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
Accrued Compensation and related expenses [Abstract]	'	'
Accrued payroll and related taxes	$1,569	$707
Accrued vacation	401	290
Accrued commissions and bonus	1,319	2,233
Total accrued compensation and related expense	$3,289	$3,230

Other_Accrued_Liabilities_Deta

Other Accrued Liabilities (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Other Accrued Liabilities [Abstract]	'	'	'
Accrued warranty, current, see Note 1	$755	$1,071	$1,094
Accrued taxes, net	1,812	'	1,023
Accrued sales return	7,061	8,433	'
Insurance liability reserves, current	803	'	0
Accrued enhancement expenses, current	900	'	0
Other accrued liabilities	5,249	'	3,869
Total other accrued liabilities	16,580	'	22,032
Sales returns liability roll forward [Abstract]	'	'	'
Balance at beginning of year	16,046	11,901	'
Additions that reduce net sales	28,321	29,246	'
Deductions from reserves	-37,306	-32,714	'
Balance at end of period	$7,061	$8,433	'

Other_Accrued_Liabilities_Sale

Other Accrued Liabilities, Sales returns liability Rollforward (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Sales returns liability roll forward [Abstract]	'	'
Balance at beginning of year	$16,046	$11,901
Additions that reduce net sales	28,321	29,246
Deductions from reserves	-37,306	-32,714
Balance at end of period	$7,061	$8,433

LongTerm_Liabilities_Details

Long-Term Liabilities (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
Long-Term Other Liabilities [Abstract]	'	'
Long-term insurance liability reserves, net of current portion	$5,291	$0
Accrued enhancement expenses, net of current portion	1,124	0
Other liabilities	801	61
Total long-term liabilities	$7,216	$61

Longterm_Debt_Details

Long-term Debt (Details) (USD $)

3 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

12-May-14

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

12-May-14

Sep. 30, 2014

12-May-14

Sep. 30, 2014

Forbearance Agreement [Member]

CB Floating Rate [Member]

Senior-secured credit facilities [Member]

Term Note [Member]

Third-party debt [Member]

Revolving Credit Facility [Member]

Term Loan [Member]

Minimum [Member]

Maximum [Member]

Radiancy, Inc. [Member]

PhotoMedex Korea Ltd [Member]

Forbearance Agreement [Member]

LIBOR [Member]

Federal [Member]

Senior-secured credit facilities [Member]

Eurodollar [Member]

Debt Instrument [Line Items]

Sub-Total

$80,589,000

$10,000,000

$79,313,000

$10,000,000

$1,276,000

Less: current portion

80,108,000

10,000,000

Long-term Debt

481,000

Maximum borrowing capacity

85,000,000

15,000,000

10,000,000

75,000,000

Total borrowings

10,000,000

Effective interest rate (in hundredths)

4.00%

2.50%

0.50%

3.25%

4.50%

Prepayments on term loan

938,000

Percentage of exceeded cash on hand to be paid against revolving loans (in hundredths)

0.75

Minimum amount of cash specified against payment of revolving loans

18,000,000

Maximum capital expenditures on medical devices

575,000

Revolving loans payable

1,500,000

Lenders fee

196,000

Securities pledged as collateral (in shares)

64,896

13,000

Possible increase in interest (in hundredths)

2.00%

Description of variable rate basis

'LIBOR plus 2.5%

'Eurodollar

Repayment period (in years)

'4 years

'1 year

'36 months

Interest rate (in hundredths)

3.50%

Amortization of debt related cost

2,021,000

Long-term Debt, Fiscal Year Maturity [Abstract]

Last three months of 2014

3,009,000

2015

77,305,000

2016

275,000

Sub-Total

$80,589,000

$10,000,000

$79,313,000

$10,000,000

$1,276,000

Income_Taxes_Details

Income Taxes (Details)	3 Months Ended	9 Months Ended
Income Taxes (Details)	Sep. 30, 2014	Sep. 30, 2014
Effective income tax rate reconciliation [Line Items]	'	'
Statutory income tax rate (in hundredths)	34.00%	34.00%
Israeli subsidiaries [Member] \| Prospective [Member]	'	'
Effective income tax rate reconciliation [Line Items]	'	'
Preferred income tax rate ( in hundredths)	'	16.00%
Standard corporate income tax rate (in hundredths)	'	26.50%
UK Subsidiaries [Member]	'	'
Effective income tax rate reconciliation [Line Items]	'	'
Standard corporate income tax rate (in hundredths)	'	20.00%

Commitments_and_contingencies_

Commitments and contingencies (Details)	9 Months Ended			9 Months Ended
	Sep. 30, 2014	Sep. 30, 2014	Dec. 20, 2013	Sep. 30, 2014	Sep. 30, 2014
	USD ($)	ILS	State	Minimum [Member]	Maximum [Member]
	Lawsuit		Customer	USD ($)	USD ($)
	Executive
	Shareholder
Commitments and contingencies [Abstract]	'	'	'	'	'
Total operating lease obligations	$19,630,000	'	'	'	'
Operating lease obligation due in less than 1 year	5,322,000	'	'	'	'
Operating lease due between 1 to 3 years	8,653,000	'	'	'	'
Operating lease due 3 to 5 years	4,728,000	'	'	'	'
Operating lease obligation due more than 5 years	927,000	'	'	'	'
Loss Contingencies [Line Items]	'	'	'	'	'
Insurance Reserves	6,094,000	'	'	'	'
Insurance Reserve Current	803,000	'	'	'	'
Probable loss	'	'	'	4,327,000	12,935,000
Number of executives	2	2	'	'	'
Number of shareholders	2	2	'	'	'
Number of lawsuits	6	6	'	'	'
Number of lawsuits filed in Court of Chancery	2	2	'	'	'
Number of lawsuits filed in Court of Common Pleas	4	4	'	'	'
Number of customers	'	'	12	'	'
Number of states	'	'	10	'	'
Number of days to submit response	'90 days	'90 days	'	'	'
Damages sought	$42,050,000	145,000,000	'	'	'

Employee_Stock_Benefit_Plans_D

Employee Stock Benefit Plans (Details) (USD $)

0 Months Ended

9 Months Ended

1 Months Ended

0 Months Ended

In Thousands, except Share data, unless otherwise specified

Apr. 17, 2014

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Feb. 27, 2013

12-May-14

Jul. 31, 2014

Jun. 30, 2014

Sep. 30, 2014

Jul. 31, 2014

Jun. 30, 2014

Sep. 30, 2014

Stock Options [Member]

Restricted Stock [Member]

Non-Employee Director Stock Option Plan [Member]

2005 Equity Plan [Member]

Employees And Consultants [Member]

Executive Employees [Member]

LCA [Member]

Common Stock [Member]

Stock Options [Member]

Common Stock [Member]

Stock Options [Member]

Employees And Consultants [Member]

Executive

Employee Stock Benefit Plan [Abstract]

Common stock authorized in stock option plan (in shares)

370,000

120,000

6,000,000

3,000,000

Common stock issued or reserved for issuance (in shares)

7,000

14,578

867,432

1,293,601

Number of Options [Roll Forward]

Outstanding (in shares)

1,132,678

Granted (in shares)

180,500

71,500

109,000

Exercised (in shares)

Cancelled (in shares)

-4,999

Outstanding (in shares)

1,308,179

Options exercisable (in shares)

517,179

Weighted Average Exercise Price [Roll Forward]

Outstanding (in dollars per share)

$16.51

Granted (in dollars per share)

$14.11

$14.80

$13.70

Exercised (in dollars per share)

Cancelled (in dollars per share)

$58.63

Outstanding (in dollars per share)

$16.02

Options exercisable (in dollars per share)

$16.45

Unrecognized compensation cost related to non-vested option grants and stock awards

$8,004

Weighted-average period over which unrecognized compensation is expected to be recognized

'2 years 6 months

Weighted average assumptions to estimate fair value of grants of stock options [Abstract]

Risk-free interest rate (in hundredths)

2.17%

Volatility (in hundredths)

78.41%

Expected dividend yield (in hundredths)

0.00%

Expected life

'5 years 6 months

Estimated forfeiture rate (in hundredths)

0.00%

Number of shares issued to non-employee director (in shares)

5,000

Aggregate fair value of shares issued to non-employee director

Restricted stock units granted (in shares)

141,337

Number of executive employees

Price of restricted stock (in dollars per share)

$0.01

Vesting period of options granted

'5 years

'4 years

'3 years

Aggregate fair value of options granted

718

975

1,936

Options granted to purchase common stock (in shares)

180,500

71,500

109,000

Strike price of options granted (in dollars per share)

$14.11

$14.80

$13.70

Expiration period of options granted

'10 years

Total stock based compensation expense

$3,944

$3,795

Business_Segments_and_Geograph2

Business Segments and Geographic Data (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
	Sep. 30, 2014	Sep. 30, 2013	Segment	Sep. 30, 2013
Business Segments and Geographic Data [Abstract]	'	'	'	'
Number of operating units	'	'	4	'
Results of operations from business segments [Abstract]	'	'	'	'
Revenues	$53,703	$45,893	$155,898	$161,174
Costs of revenues	22,961	9,066	50,958	32,322
Gross profit	30,742	36,827	104,940	128,852
Gross profit % (in hundredths)	57.20%	80.20%	67.30%	79.90%
Allocated operating expenses [Abstract]	'	'	'	'
Engineering and product development	821	805	2,339	2,392
Selling and marketing expenses	28,840	30,973	90,886	90,767
Unallocated operating expenses	11,678	5,972	30,717	17,899
Total operating expenses	41,339	37,750	123,942	111,058
Operating (loss) profit	-10,597	-923	-19,002	17,794
Interest and other financing income, net	-3,824	473	-4,145	470
(Loss) Income before income tax benefit (expense)	-14,421	-450	-23,147	18,264
Operating Segments [Member] \| Consumer [Member]	'	'	'	'
Results of operations from business segments [Abstract]	'	'	'	'
Revenues	24,938	36,910	94,261	134,643
Costs of revenues	4,363	4,730	14,596	19,422
Gross profit	20,575	32,180	79,665	115,221
Gross profit % (in hundredths)	82.50%	87.20%	84.50%	85.60%
Allocated operating expenses [Abstract]	'	'	'	'
Engineering and product development	306	279	898	775
Selling and marketing expenses	20,001	26,958	70,382	79,293
Unallocated operating expenses	0	0	0	0
Total operating expenses	20,307	27,237	71,280	80,068
Operating (loss) profit	268	4,943	8,385	35,153
Interest and other financing income, net	0	0	0	0
(Loss) Income before income tax benefit (expense)	268	4,943	8,385	35,153
Operating Segments [Member] \| Physician Recurring [Member]	'	'	'	'
Results of operations from business segments [Abstract]	'	'	'	'
Revenues	8,823	7,359	24,649	20,690
Costs of revenues	3,094	3,272	9,349	9,217
Gross profit	5,729	4,087	15,300	11,473
Gross profit % (in hundredths)	64.90%	55.50%	62.10%	55.50%
Allocated operating expenses [Abstract]	'	'	'	'
Engineering and product development	314	341	881	982
Selling and marketing expenses	3,843	3,370	12,122	9,777
Unallocated operating expenses	0	0	0	0
Total operating expenses	4,157	3,711	13,003	10,759
Operating (loss) profit	1,572	376	2,297	714
Interest and other financing income, net	0	0	0	0
(Loss) Income before income tax benefit (expense)	1,572	376	2,297	714
Operating Segments [Member] \| Professional [Member]	'	'	'	'
Results of operations from business segments [Abstract]	'	'	'	'
Revenues	1,850	1,624	5,753	5,841
Costs of revenues	1,258	1,064	3,884	3,683
Gross profit	592	560	1,869	2,158
Gross profit % (in hundredths)	32.00%	34.50%	32.50%	36.90%
Allocated operating expenses [Abstract]	'	'	'	'
Engineering and product development	201	185	560	635
Selling and marketing expenses	204	645	935	1,697
Unallocated operating expenses	0	0	0	0
Total operating expenses	405	830	1,495	2,332
Operating (loss) profit	187	-270	374	-174
Interest and other financing income, net	0	0	0	0
(Loss) Income before income tax benefit (expense)	187	-270	374	-174
Operating Segments [Member] \| Clinics [Member]	'	'	'	'
Results of operations from business segments [Abstract]	'	'	'	'
Revenues	18,092	0	31,235	0
Costs of revenues	14,246	0	23,129	0
Gross profit	3,846	0	8,106	0
Gross profit % (in hundredths)	21.30%	'	26.00%	'
Allocated operating expenses [Abstract]	'	'	'	'
Engineering and product development	0	0	0	0
Selling and marketing expenses	4,792	0	7,447	0
Unallocated operating expenses	0	0	0	0
Total operating expenses	4,792	0	7,447	0
Operating (loss) profit	-946	0	659	0
Interest and other financing income, net	0	0	0	0
(Loss) Income before income tax benefit (expense)	($946)	$0	$659	$0

Business_Segment_and_Geographi

Business Segment and Geographic Data, Revenue by Geographical Data (Details) (USD $)	3 Months Ended				9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014		Sep. 30, 2013		Sep. 30, 2014		Sep. 30, 2013		Dec. 31, 2013
Net revenues by geographic area [Abstract]	'		'		'		'		'
Revenues	$53,703		$45,893		$155,898		$161,174		'
Reportable Geographical Components [Member]	'		'		'		'		'
Net revenues by geographic area [Abstract]	'		'		'		'		'
Revenues	53,703		45,893		155,898		161,174		'
Long-lived assets by geographic area [Abstract]	'		'		'		'		'
Long-lived assets	28,849		'		28,849		'		10,489
Reportable Geographical Components [Member] \| North America [Member]	'		'		'		'		'
Net revenues by geographic area [Abstract]	'		'		'		'		'
Revenues	43,792	[1]	35,239	[1]	125,568	[1]	122,170	[1]	'
Long-lived assets by geographic area [Abstract]	'		'		'		'		'
Long-lived assets	27,399		'		27,399		'		9,119
Reportable Geographical Components [Member] \| Asia Pacific [Member]	'		'		'		'		'
Net revenues by geographic area [Abstract]	'		'		'		'		'
Revenues	2,248	[2]	1,778	[2]	7,263	[2]	16,980	[2]	'
Long-lived assets by geographic area [Abstract]	'		'		'		'		'
Long-lived assets	249		'		249		'		0
Reportable Geographical Components [Member] \| Europe (Including Israel) [Member]	'		'		'		'		'
Net revenues by geographic area [Abstract]	'		'		'		'		'
Revenues	7,423		8,083		21,915		19,577		'
Long-lived assets by geographic area [Abstract]	'		'		'		'		'
Long-lived assets	1,197		'		1,197		'		1,370
Reportable Geographical Components [Member] \| South America [Member]	'		'		'		'		'
Net revenues by geographic area [Abstract]	'		'		'		'		'
Revenues	240		793		1,152		2,447		'
Long-lived assets by geographic area [Abstract]	'		'		'		'		'
Long-lived assets	4		'		4		'		0
Reportable Geographical Components [Member] \| United States [Member]	'		'		'		'		'
Net revenues by geographic area [Abstract]	'		'		'		'		'
Revenues	41,338		30,287		114,718		98,832		'
Reportable Geographical Components [Member] \| Canada [Member]	'		'		'		'		'
Net revenues by geographic area [Abstract]	'		'		'		'		'
Revenues	2,454		4,952		10,850		23,338		'
Reportable Geographical Components [Member] \| Japan [Member]	'		'		'		'		'
Net revenues by geographic area [Abstract]	'		'		'		'		'
Revenues	$435		$205		$1,423		$11,455		'

[1]	United States $41,338 $30,287 $114,718 $98,832 1 Canada $2,454 $4,952 $10,850 $23,338
[2]	Japan $435 $205 $1,423 $11,455

Significant_Customer_Concentra1

Significant Customer Concentration (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
	Customer	Customer	Customer	Customer
Significant Customer Concentration [Abstract]	'	'	'	'
Number of major customers	0	0	0	0