Lighting Science (LSCG) 10-Q 14 Nov 16 2016 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Nov. 07, 2016
Document Information [Line Items]
Entity Registrant Name	LIGHTING SCIENCE GROUP CORP
Entity Central Index Key	866,970
Trading Symbol	lscg
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		217,780,619
Document Type	10-Q
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Amendment Flag	false

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Series H Preferred Stock [Member]
Current liabilities:
Redeemable Convertible Preferred Stock	$ 227,220,149	$ 227,220,149
Series I Preferred Stock [Member]
Current liabilities:
Redeemable Convertible Preferred Stock	116,736,202	124,736,627
Series J Preferred Stock [Member]
Current liabilities:
Redeemable Convertible Preferred Stock	176,124,000	160,124,000
Series K Preferred Stock [Member]
Current liabilities:
Redeemable Convertible Preferred Stock	20,106,030	20,106,030
Cash and cash equivalents	1,505,288	647,526
Restricted cash	3,000,000	3,000,000
Accounts receivable, net	8,947,460	7,673,352
Inventories	15,687,261	21,449,721
Prepaid expenses	796,197	1,248,530
Total current assets	29,936,206	34,019,129
Property and equipment, net (includes accumulated depreciation of $12.2 million and $11.7 million as of September 30, 2016 and December 31, 2015, respectively)	707,899	856,690
Intangible assets, net	3,364,519	3,024,894
Pegasus Commitment	182,400	214,400
Other long-term assets	107,399	118,448
Total assets	34,298,423	38,233,561
Line of credit, net of debt issuance costs	8,735,863	6,169,856
Current portion of long-term debt		28,877
Accounts payable	11,945,019	13,192,756
Accrued expenses	6,918,839	7,276,037
Total current liabilities	27,599,721	26,667,526
Note payable, net of debt issuance costs	28,276,616	26,583,685
Liabilities under derivative contracts	3,626,002	4,172,809
Total other liabilities	31,902,618	30,756,494
Total liabilities	59,502,339	57,424,020
Redeemable Convertible Preferred Stock	540,186,381	532,186,806
Stockholders' deficit:
Common stock, $.001 par value, authorized 975,000,000 shares, 217,025,023 and 212,803,446 shares issued as of September 30, 2016 and December 31, 2015, respectively	217,025	212,804
Additional paid-in capital	280,943,929	281,485,826
Accumulated deficit	(841,306,684)	(827,416,083)
Accumulated other comprehensive loss	(1,487,067)	(1,902,312)
Treasury stock, 2,505,000 shares as of September 30, 2016 and December 31, 2015 , at cost	(3,757,500)	(3,757,500)
Total stockholders’ deficit	(565,390,297)	(551,377,265)
Total liabilities and stockholders’ deficit	$ 34,298,423	$ 38,233,561

Consolidated Balance Sheets (C3

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Series H Preferred Stock [Member]
Redeemable Convertible Preferred Stock, Par Value (in dollars per share)	$ 0.001	$ 0.001
Redeemable Convertible Preferred Stock, Authorized Shares (in shares)	135,000	135,000
Redeemable Convertible Preferred Stock, Shares Issued (in shares)	113,609	113,609
Redeemable Convertible Preferred Stock, Shares Outstanding (in shares)	113,609	113,609
Series I Preferred Stock [Member]
Redeemable Convertible Preferred Stock, Par Value (in dollars per share)	$ 0.001	$ 0.001
Redeemable Convertible Preferred Stock, Authorized Shares (in shares)	90,000	90,000
Redeemable Convertible Preferred Stock, Shares Issued (in shares)	58,365	62,365
Redeemable Convertible Preferred Stock, Shares Outstanding (in shares)	58,365	62,365
Series J Preferred Stock [Member]
Redeemable Convertible Preferred Stock, Par Value (in dollars per share)	$ 0.001	$ 0.001
Redeemable Convertible Preferred Stock, Authorized Shares (in shares)	95,100	95,100
Redeemable Convertible Preferred Stock, Shares Issued (in shares)	88,062	80,062
Redeemable Convertible Preferred Stock, Shares Outstanding (in shares)	88,062	80,062
Series K Preferred Stock [Member]
Redeemable Convertible Preferred Stock, Par Value (in dollars per share)	$ 0.001	$ 0.001
Redeemable Convertible Preferred Stock, Authorized Shares (in shares)	40,000	40,000
Redeemable Convertible Preferred Stock, Shares Issued (in shares)	20,106	20,106
Redeemable Convertible Preferred Stock, Shares Outstanding (in shares)	20,106	20,106
Accumulated depreciation	$ 12,203,057	$ 11,749,857
Common Stock, Par Value (in dollars per share)	$ 0.001	$ 0.001
Common Stock, Shares Authorized (in shares)	975,000,000	975,000,000
Common stock, Shares Issued (in shares)	217,025,023	212,803,446
Treasury Stock, Shares (in shares)	2,505,000	2,505,000

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Parent [Member]
Other income (expense):
Basic and diluted net loss per weighted average common share (in dollars per share)	$ (0.02)	$ (0.04)	$ (0.06)	$ (0.12)
Basic and diluted weighted average number of common shares outstanding (in shares)	342,868,339	303,817,578	334,318,073	296,699,120
Noncontrolling Interest [Member]
Other income (expense):
Basic and diluted net loss per weighted average common share (in dollars per share)	$ (0.02)	$ (0.04)	$ (0.06)	$ (0.12)
Basic and diluted weighted average number of common shares outstanding (in shares)	100,356,002	98,997,606	98,832,387	98,591,636
Revenue	$ 14,336,997	$ 19,587,399	$ 43,452,518	$ 62,229,307
Cost of goods sold	12,003,185	14,363,734	36,416,274	50,658,859
Gross profit	2,333,812	5,223,665	7,036,244	11,570,448
Selling, distribution and administrative	2,878,244	3,902,694	13,396,352	15,894,335
Research and development	233,514	598,988	2,321,032	2,833,298
Depreciation and amortization	219,659	474,717	632,733	1,468,860
Total operating expenses	3,331,417	4,976,399	16,350,117	20,494,263
(Loss) income from operations	(997,605)	247,266	(9,313,873)	(8,923,815)
Restructuring expense				297,770
Interest expense	(1,683,245)	(1,583,499)	(4,996,568)	(4,712,167)
Related party interest expense	(138,300)	(138,300)	(338,067)	(338,067)
(Decrease) increase in fair value of liabilities under derivative contracts	1,239,072	2,005,783	514,808	(1,499,710)
Other income (expense), net	418,336	(247,463)	248,549	(287,857)
Total other income (expense)	(164,137)	36,521	(4,571,278)	(6,837,801)
Loss before income tax expense	(1,161,742)	283,787	(13,885,151)	(15,761,616)
Income tax expense	478	14,443	5,450	14,443
Net (loss) income	(1,162,220)	269,344	(13,890,601)	(15,776,059)
Foreign currency translation gain	349,168	234,018	415,245	357,499
Comprehensive (loss) income	(813,052)	503,362	(13,475,356)	(15,418,560)
Revenue	14,336,997	19,587,399	43,452,518	62,229,307
Cost of goods sold	12,003,185	14,363,734	36,416,274	50,658,859
Gross profit	$ 2,333,812	$ 5,223,665	$ 7,036,244	$ 11,570,448

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity (Unaudited) - 9 months ended Sep. 30, 2016 - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Treasury Stock [Member]	Total
Balance (in shares) at Dec. 31, 2015	212,803,446
Balance at Dec. 31, 2015	$ 212,804	$ 281,485,826	$ (827,416,083)	$ (1,902,312)	$ (3,757,500)	$ (551,377,265)
Issuance of stock options for directors' compensation		73,502				73,502
Stock based compensation expense		(802,825)				(802,825)
Stock issued under equity compensation plans (in shares)	11,049
Stock issued under equity compensation plans	$ 10	1,006				1,016
Deemed dividends on Series J Redeemable Convertible Preferred Stock		(10,254,035)				(10,254,035)
Issuance of Series J Warrants, net of legal fees		2,444,240				2,444,240
Conversion of Series I Redeemable Convertible Preferred Stock into Common Stock (in shares)	4,210,528
Conversion of Series I Redeemable Convertible Preferred Stock into Common Stock	$ 4,211	7,996,215				8,000,426
Net loss			(13,890,601)			(13,890,601)
Foreign currency translation gain				415,245		415,245
Balance (in shares) at Sep. 30, 2016	217,025,023
Balance at Sep. 30, 2016	$ 217,025	$ 280,943,929	$ (841,306,684)	$ (1,487,067)	$ (3,757,500)	$ (565,390,297)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Series J Preferred Stock [Member]
Non-cash investing and financing activities:
Deemed dividends on Series J Redeemable Convertible Preferred Stock	$ (10,254,035)	$ (30,880,311)
Conversion of Series I Redeemable Convertible Preferred Stock into Common Stock [Member]
Non-cash investing and financing activities:
Conversion of Series I Redeemable Convertible Preferred Stock into Common Stock	8,000,426
Net loss	(13,890,601)	(15,776,059)
Depreciation and amortization	632,733	1,468,860
Issuance of restricted stock and stock options for directors' compensation	73,502	257,842
Stock based compensation expense	(802,825)	915,855
Allowance for doubtful accounts receivable	(130,979)	83,105
Write-down of inventory	1,326,404	853,160
Provision for losses on non-cancelable purchase commitments		115,926
Decrease (increase) in fair value of derivative contracts	(514,808)	1,499,710
Amortization of debt issuance costs	1,214,820	1,131,106
Medley discount accretion	584,304	584,304
Interest accrued on Medley Term Loan	483,735	473,955
Loss on disposal of assets	2,149	30,793
Accounts receivable	(1,142,509)	(2,718,024)
Inventories	4,436,056	(6,102,438)
Prepaid expenses	460,846	1,981,498
Other current and long-term assets	11,049	(459,698)
Accounts payable	(1,014,956)	(4,003,021)
Accrued expenses and other liabilities	(356,079)	(1,892,901)
Net cash used in operating activities	(8,627,159)	(21,556,027)
Purchases of property and equipment	(410,529)	(15,042)
Capitalized patents	(415,189)	(325,739)
Proceeds from sale of property and equipment		500
Net cash used in investing activities	(825,718)	(340,281)
Net proceeds from draws on lines of credit and other short-term borrowings	2,336,171	591,547
Payment of short and long-term debt	(28,877)	(41,091)
Debt issuance and debt amendment costs	(360,092)	(338,749)
Proceeds from issuance of common stock under equity compensation plans	867	847
Proceeds from issuance of Series J Redeemable Convertible Preferred Securities and Warrants	8,000,000	21,538,000
Fees incurred on issuance of preferred stock	(42,623)	(1,149,098)
Net cash provided by financing activities	9,905,446	20,601,456
Effect of exchange rate changes on cash	405,193	259,666
Net increase (decrease) in cash	857,762	(1,035,186)
Cash and cash equivalents balance at beginning of period	647,526	1,609,297
Cash and cash equivalents balance at end of period	1,505,288	574,111
Interest paid during the period	3,045,590	3,824,787
Receivable for issuance of Series J Redeemable Convertible Preferred Stock		$ 49,000

Note 1 - Description of Busines

Note 1 - Description of Business and Basis of Presentation	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 1. Description of Business and Basis of Presentation Overview Lighting Science Group Corporation (the “Company”) was incorporated in Delaware in 1988 and designs, develops and markets general illumination products that exclusively use light emitting diodes (“LEDs”) as their light source. The Company’s product portfolio includes LED-based retrofit lamps (replacement bulbs) used in existing light fixtures and sockets as well as purpose built LED-based luminaires (light fixtures) for many common indoor and outdoor residential, commercial, industrial and public infrastructure lighting applications. The Company assembles and manufactures its products through its contract manufacturers in Asia. Basis of Financial Statement Presentation The accompanying unaudited condensed consolidated financial statements are presented pursuant to the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) in accordance with the disclosure requirements for the quarterly report on Form 10-Q and therefore do not include all of the information and footnotes required by generally accepted accounting principles in the United States of America (“GAAP”) for complete financial statements. In the opinion of management, the unaudited condensed consolidated financial statements reflect all adjustments (consisting of normal recurring adjustments) necessary to fairly state the results for the interim periods presented. The condensed consolidated balance sheet as of December 31, 2015 is derived from the Company’s audited financial statements. Operating results for the three and nine months ended September 30, 2016 are not necessarily indicative of the results of the Company that may be expected for the year ending December 31, 2016. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements as of and for the year ended December 31, 2015 and notes thereto included in the Company’s Annual Report on Form 10-K filed with the SEC on April 14, 2016, as amended by the Annual Report on Form 10-K/A filed with the SEC on May 31, 2016. The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in the accompanying consolidated financial statements.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Significant Accounting Policies [Text Block]	Note 2. Summary of Significant Accounting Policies Use of Estimates The preparation of the accompanying consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions about future events. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities, and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, intangible assets and other long-lived assets, legal contingencies, and customer incentives, among others. These estimates and assumptions are based on management’s best estimates and judgment. Management evaluates its estimates and assumptions on an on -going basis using historical experience and other factors, including the current economic environment, which management believes to be reasonable under the circumstances. The Company adjusts such estimates and assumptions when facts and circumstances dictate. Illiquid credit markets, volatile equity, foreign currency and energy markets and declines in consumer spending have combined to increase the uncertainty inherent in such estimates and assumptions. As future events and their effects cannot be determined with precision, actual results could differ significantly from these estimates. Changes in those estimates resulting from continuing changes in the economic environment will be reflected in the financial statements in future periods. Restricted Cash As of September 30, 2016 and December 31, 2015, as required by the Company’s five-year term loan (as amended from time to time, the “Medley Term Loan”) with Medley Capital Corporation (“Medley”), the Company was required to maintain a minimum restricted cash balance of $3.0 million to collateralize the Medley Term Loan. Accounts Receivable The Company records accounts receivable at the invoiced amount when its products are shipped to customers or upon the completion of specific milestone billing requirements. The Company’s receivable balance is recorded net of allowances for amounts not expected to be collected from customers. This allowance for doubtful accounts is the Company’s best estimate of probable credit losses in the Company’s existing accounts receivable. Estimates used in determining the allowance for doubtful accounts are based on historical collection experience, aging of receivables and known collectability issues. The Company writes off accounts receivable when it becomes apparent, based upon age or customer circumstances that such amounts will not be collected. The Company reviews its allowance for doubtful accounts on a quarterly basis. Recovery of bad debt amounts previously written off is recorded as a reduction of bad debt expense in the period the payment is collected. Generally, the Company does not require collateral for its accounts receivable and does not regularly charge interest on past due amounts. As of September 30, 2016 and December 31, 2015, the Company’s allowance for doubtful accounts was $361,000 and $475,000, respectively. As of September 30, 2016 and December 31, 2015, $5.8 million and $4.2 million, respectively, of eligible accounts receivable were pledged as collateral for the three-year asset based revolving credit facility (as amended from time to time, the “FCC ABL”) entered into on April 25, 2014 with FCC, LLC d/b/a First Capital (“First Capital”). First Capital sold the FCC ABL to ACF FinCo I LP (“Ares”) in May 2015, and the FCC ABL, as amended from time to time, is hereinafter referred to as the “Ares ABL”. Revenue Recognition The Company records revenue when its products are shipped and title passes to customers. When sales of products are subject to certain customer acceptance terms, revenue from such sales is recognized once these terms have been met. The Company also provides its customers with limited rights of return for non-conforming shipments or product warranty claims. Product Warranties The Company generally provides a five-year limited warranty covering defective materials and workmanship of its products and such warranty may require the Company to repair, replace or reimburse the purchaser for the purchase price of the product. The estimated costs related to warranties are accrued at the time products are sold based on various factors, including the Company’s stated warranty policies and practices, the historical frequency of claims and the cost to repair or replace its products under warranty. The following table summarizes changes in the warranty liability for the nine months ended September 30, 2016: Warranty liability as of December 31, 2015 $ 3,285,424 Additions to liability 488,619 Less warranty costs (1,213,608 ) Warranty liability as of September 30, 2016 $ 2,560,435 Fair Value Measurements The Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. The Company determines fair value based on assumptions that market participants would use in pricing an asset or liability in the principal or most advantageous market. When considering market participant assumptions in fair value measurements, the following fair value hierarchy distinguishes between observable and unobservable inputs, which are categorized in one of the following levels: • Level 1 Inputs: Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date. • Level 2 Inputs: Other than quoted prices included in Level 1, inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability. • Level 3 Inputs: Unobservable inputs for the asset or liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at measurement date. Fair Value of Financial Instruments Cash and cash equivalents, accounts receivable, accounts payable, amounts due under lines of credit and other short term borrowings, accrued expenses and note payable are carried at amounts that approximate their fair value due to the short-term maturity of these instruments and/or variable interest rates. The liabilities under derivative contracts, which represent warrants to purchase shares of the Company’s common stock, par value $0.001 per share (the “Common Stock”) were initially recorded at fair value and are adjusted for changes in fair value at the end of each reporting period. The fair value of the warrant (the THD Warrant”) issued to The Home Depot, Inc. (“The Home Depot”) is determined using the Monte Carlo valuation method and will be adjusted at each reporting date until the underlying shares have been earned for each year . Such adjustments will be recorded as a reduction in the related revenue (sales incentive) from The Home Depot . Once a portion of the THD Warrant vests it is recorded at its fair value at the end of each subsequent reporting period. Recently Adopted Accounting Pronouncements In April 2015, the Financial Accounting Standards Board (the “FASB”) issued ASU 2015-03 that intends to simplify the presentation of debt issuance costs. Debt issuance costs related to a recognized debt liability will be presented on the balance sheet as a direct deduction from the debt liability, similar to the presentation of debt discounts. ASU 2015-03 is effective for public business entities for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early adoption is permitted. The cost of issuing debt will no longer be recorded as a separate asset, except when incurred before receipt of the funding from the associated debt liability. The Company retrospectively adopted ASU 2015-03 as of January 1, 2016. The adoption of this guidance did not have a material impact on the condensed consolidated financial statements or notes to condensed consolidated financial statements. In November 2015, the FASB issued ASU No 2015-17 to simplify the presentation of deferred income taxes by requiring that deferred tax assets and liabilities be classified as non-current in the balance sheet. The new guidance is effective for the annual period ending after December 15, 2016, and interim periods thereafter, with early adoption permitted. The Company retrospectively adopted ASU 2015-17 as of January 1, 2016. The adoption of this guidance did not have a material impact on the condensed consolidated financial statements or notes to condensed consolidated financial statements. Recently Issued Accounting Pronouncements Not Yet Adopted In May 2014, the FASB issued ASU 2014-09, which will replace most existing revenue recognition guidance in United States generally accepted accounting principles (“GAAP”) and is intended to improve and converge the financial reporting requirements for revenue from contracts with customers with International Financial Reporting Standards (“IFRS”). The core principle of ASU 2014-09 is that an entity should recognize revenue for the transfer of goods or services equal to the amount that it expects to be entitled to receive for those goods or services. ASU 2014-09 also requires additional disclosures about the nature, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments. ASU 2014-09 allows for both retrospective and prospective methods of adoption and is effective for annual reporting periods beginning after December 15, 2017, and interim periods within those annual periods. Early application is permitted but not before annual reporting periods beginning after December 15, 2016. The Company is currently evaluating the method of adoption and the impact that the adoption of ASU 2014-09 will have on its consolidated financial statements. In August 2014, the FASB issued ASU 2014-15 requiring management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. The standard also provides guidance on determining when and how to disclose going-concern uncertainties in the financial statements. The new guidance is effective for the annual reporting period ending after December 15, 2016, and interim periods thereafter, with early adoption permitted. The Company is currently evaluating the method of adoption and the impact that the adoption of ASU 2014-15 will have on its consolidated financial statements. In July 2015, the FASB issued ASU 2015-11, “Inventory (Topic 330).” This update requires an entity to measure inventory within the scope of the update at the lower of cost and net realizable value. This update is effective for financial statements issued for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. The Company is currently evaluating the method of adoption and the impact that the adoption of ASU 2015-11 will have on its consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)”. ASU 2016-02 introduces a lessee model that brings most leases on the balance sheet. The new standard also aligns many of the underlying principles of the new lessor model with those in ASC 606, the FASB's new revenue recognition standard (e.g., those related to evaluating when profit can be recognized). Furthermore, ASU 2016-02 addresses other concerns related to the current leases model. For example, ASU 2016-02 eliminates the requirement in current GAAP for an entity to use bright-line tests in determining lease classification. The standard also requires lessors to increase the transparency of their exposure to changes in value of their residual assets and how they manage that exposure. The Company is required to adopt ASU 2016-02 for periods beginning after December 15, 2018, including interim periods, with early adoption permitted. The Company is currently evaluating the method of adoption and the impact that the adoption of ASU 2016-02 will have on its consolidated financial statements. Reclassification Certain prior period amounts in the accompanying consolidated financial statements have been reclassified to conform to the current year presentation. These reclassifications had no effect on previously reported net loss or stockholders’ deficit.

Note 3 - Liquidity and Capital

Note 3 - Liquidity and Capital Resources	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Liquidity and Capital Resources [Text Block]	Note 3. Liquidity and Capital Resources As shown in the condensed consolidated financial statements, the Company has experienced significant historical net losses as well as negative cash flows from operations since its inception, resulting in an accumulated deficit of $841.3 million and stockholders’ deficit of $565.4 million as of September 30, 2016. As of September 30, 2016, the Company had cash and cash equivalents of $1.5 million. The Company’s cash expenditures primarily relate to procurement of inventory, payment of salaries, employee benefits and other operating costs. The Company continues to face challenges in its efforts to achieve profitability and positive cash flows from operations. The Company’s ability to continue to meet its obligations in the ordinary course of business, including continued payment to its trade creditors, is dependent upon establishing profitable operations, supplemented by additional funds that the Company may raise through public or private financing or increased borrowing capacity. The Company believes it will need to raise additional capital to fund its operations, including approximately $5.0 million of additional capital prior to December 31, 2016. In addition, because the Company’s existing revolving line of credit facility expires on April 25, 2017, the Company is seeking to replace it in order to help fund its operations. Sources of additional capital and/or credit may not be available in an amount or on terms that are acceptable to the Company, if at all. The Company’s complex capital structure, including its obligations to the holders of the outstanding shares of its Convertible Preferred Stock (as defined below) and its Series K Preferred Stock (the “Series K Preferred Stock”), may make it more difficult to raise additional capital from new or existing investors or lenders. If the Company is not able to raise such additional capital, the Company may need to restructure or refinance its existing obligations, which restructuring or refinancing would require the consent and cooperation of the Company’s creditors and certain stockholders. In such event, the Company may not be able to complete a restructuring or refinancing on terms that are acceptable to the Company, if at all. If the Company is unable to obtain sufficient capital when needed, the Company’s business, compliance with its credit facilities and future prospects will be adversely affected. The Company’s primary sources of liquidity have historically been borrowings from Ares under the Ares ABL, from Medley under the Medley Term Loan and from other previous lenders, as well as sales of Common Stock and Convertible Preferred Stock to, and short-term loans from, affiliates of Pegasus Capital Advisors, L.P. (“Pegasus Capital”), including Pegasus Partners IV, L.P. (“Pegasus Fund IV”), LSGC Holdings, LLC (“LSGC Holdings”), LSGC Holdings II, LLC (“Holdings II”), LSGC Holdings III LLC (“Holdings III”) and PCA LSG Holdings, LLC (“PCA Holdings” and collectively with Pegasus Capital, Pegasus Fund IV, LSGC Holdings, Holdings II, Holdings III and their affiliates, “Pegasus”). Pegasus is the Company’s controlling stockholder. While Pegasus has led a majority of the Company’s capital raises, certain offerings of Convertible Preferred Stock also involved and/or were led by parties other than Pegasus. The Company obtained the five-year, $30.5 million Medley Term Loan from Medley on February 19, 2014. Pursuant to the Medley Term Loan, the Company is required to achieve a minimum quarterly fixed charge coverage ratio for the preceding 12-month period and to maintain certain minimum quarterly EBITDA levels. The Company also maintains $3.0 million in restricted cash subject to a cash collateral dominion agreement pursuant to the Medley Term Loan. The Company also obtained a revolving credit facility with a maximum line amount of $22.5 million from Ares which expires on April 25, 2017, pursuant to a Loan and Security Agreement (as amended from time to time, the “Ares ABL Agreement”). As of September 30, 2016, the Company had $9.2 million in borrowings outstanding under the Ares ABL Agreement and additional borrowing capacity of $861,000 . The maximum borrowing capacity under the Ares ABL Agreement is based on a formula of eligible accounts receivable and inventory. The Ares ABL Agreement also requires the Company to maintain certain minimum quarterly EBITDA levels for the preceding 12-month period. Since January 1, 2015 , the Company issued an aggregate of 29,525 of its Series J Securities to Holdings III and issued 62 Series J Securities to certain existing preferred stockholders upon exercise of their preemptive rights under the certificates of designation governing the Convertible Preferred Stock. In each case, the Series J Securities were issued at a purchase price of $1,000 per Series J Security, and the Company received aggregate gross proceeds of approximately $29.6 million in connection with these issuances. Each Series J Security consists of (i) one share of Series J Convertible Preferred Stock (“Series J Preferred Stock”) and (ii) a warrant to purchase 2,650 shares of Common Stock, at an exercise price of $0.001 per share (the “Series J Warrants”). In 2015 , the Company’s largest customer, The Home Depot, performed a periodic product line review relating to its entire private label LED lighting product offering. Following the line review, the Company entered into a new supplier buying agreement with The Home Depot, which went into full effect in the second quarter of 2016. Pursuant to this new supplier buying agreement, The Home Depot has elected to purchase certain products previously supplied by the Company directly from overseas suppliers. Such products represented a significant percentage of the Company’s sales to The Home Depot in 2015 and 2014. The Company was, however, selected to supply certain new products to The Home Depot and will continue to supply certain other products to The Home Depot under its prior agreement. In addition, the terms of the new supplier buying agreement with The Home Depot permit the Company to pursue opportunities to sell products to specified big box and other retailers, which was prohibited under its prior agreement. Notwithstanding the new supplier buying agreement, as was the case under the Company’s prior agreement with The Home Depot, The Home Depot is not required to purchase any minimum amount of products from the Company. As a result of the line review, and based on the Company’s results through the first nine months of 2016, the Company expects 2016 sales to The Home Depot to be significantly lower than in 2015. In April 2016, Pegasus committed to provide financial support to the Company of up to $5.25 million, as needed, to fund its operations and debt service requirements through April 2017. The amount of this commitment has been reduced by the $5.0 million of Series J Securities purchased by Holdings III on July 19, 2016, with a remaining commitment amount of $250,000. The remaining amount of this commitment will be reduced by the amount of any capital provided by other parties (except for draws under the Ares ABL) that is not repayable by the Company on or before April 14, 2017. Management believes that, based upon current financial assumptions and projections, the Company will require approximately $5.0 million of additional capital from Pegasus or other financing sources to fund its operations through December 31, 2016. RW LSG Holdings LLC (“Riverwood Holdings”) and Pegasus each have the right to cause the Company to redeem their shares of Series H Convertible Preferred Stock (“Series H Preferred Stock”) and Series I Convertible Preferred Stock (“Series I Preferred Stock” and, collectively with the Series H Preferred Stock and the Series J Preferred Stock, the “Convertible Preferred Stock”), respectively, at any time on or after March 27, 2017. If either Riverwood Holdings or Pegasus elects to cause the Company to redeem its shares of Series H Preferred Stock or Series I Preferred Stock, all other holders of the applicable series will similarly have the right to request the redemption of their shares of Convertible Preferred Stock. In addition, Portman Limited (“Portman”) and affiliates of Zouk Holdings Limited, acting together, have a contractual right to require the Company to redeem their respective shares of Series H Preferred Stock on or after March 27, 2017, subject to certain conditions and limitations. The Company is also required to redeem the outstanding shares of its Series J Preferred Stock (a) subject to certain limited exceptions, immediately prior to the redemption of the Series H Preferred Stock, Series I Preferred Stock or any other security that ranks junior to the Series J Preferred Stock and (b) on November 14, 2019, at the election of the holders of Series J Preferred Stock (a “Special Redemption”). Holders of Convertible Preferred Stock would also have the right to require the Company to redeem such shares upon the uncured material breach of the Company’s obligations under its outstanding indebtedness or the uncured material breach of the terms of the certificates of designation governing the Convertible Preferred Stock. Depending on whether the Appeal Bond (as defined below) has been drawn or fully released, the Series K Certificate of Designation requires us to redeem the outstanding shares of Series K Preferred Stock in the event of a liquidation, dissolution or winding up of the Company or an earlier change of control or “junior security redemption,” which includes events triggering a redemption of the outstanding shares of Convertible Preferred Stock. As of September 30, 2016, in the event the Company was required to redeem all of its outstanding shares of Convertible Preferred Stock and Series K Preferred Stock (collectively, the “Preferred Stock”), the Company’s maximum payment obligation would have been $540.2 million. The Company would be required to repay its outstanding obligations under the Medley Term Loan and the Ares ABL prior to the redemption of any shares of Preferred Stock. As of September 30, 2016, the Company had $39.5 million of aggregate borrowings outstanding under these credit facilities that it would be required to repay prior to any redemption of Preferred Stock . Any redemption of the Preferred Stock would be limited to funds legally available therefor under Delaware law. The certificates of designation governing the Preferred Stock provide that if there is not a sufficient amount of cash or surplus available to pay for a redemption of Preferred Stock, then the redemption must be paid out of the remaining assets of the Company. In addition, the certificates of designation governing the Preferred Stock provide that the Company is not permitted or required to redeem any shares of Preferred Stock for so long as such redemption would result in an event of default under the Company’s credit facilities. As of September 30, 2016, based solely on a review of the Company’s balance sheet, the Company did not have legally available funds under Delaware law to satisfy a redemption of its Preferred Stock. In addition, based solely on the Company’s projected balance sheet as of March 27, 2017, the Company does not believe that it will have legally available funds on or before March 27, 2017 to satisfy any such redemption of the Preferred Stock. The certificate of designation governing the Series H Preferred Stock also provides that upon the occurrence of a “control event,” the Company must take any and all actions required and permitted to fix the size of its board of directors to a size that would permit Riverwood Holdings (as the primary investor of the Series H Preferred Stock) to appoint a majority of the directors to the board until the Company satisfies or otherwise cures the obligations giving rise to the control event. A control event occurs if, among other things, Riverwood Holdings exercises its optional redemption right under the certificate of designation governing the Series H Preferred Stock and the Company is unable to redeem Riverwood Holdings’ shares of Series H Preferred Stock. If Riverwood Holdings were to exercise its optional redemption right and a control event were to occur, Riverwood Holdings could take control of the board of directors. The certificate of designation governing the Series J Preferred Stock provides that if the Company does not have sufficient capital available to redeem the Series J Preferred Stock in connection with a Special Redemption of the Series J Preferred Stock, the Company will be required to issue a non-interest bearing note or notes (payable 180 days after issuance) in the principal amount of the liquidation amount of any shares of Series J Preferred Stock not redeemed by the Company in connection with such Special Redemption, subject to certain limitations imposed by Delaware law governing distributions to stockholders. As discussed further in Note 14, one of the Company’s stockholders, Geveran Investments Limited (“Geveran”), filed a lawsuit against the Company and certain other defendants seeking, among other things, rescissionary damages in connection with its $25.0 million investment in the Company. On August 28, 2014, the Circuit Court of the Ninth Judicial Circuit in and for Orange County, Florida , the court presiding over the lawsuit, issued an Order Granting Plaintiff’s Motion for Partial Summary Judgment under its First Cause of Action for Violation of the Florida Securities and Investor Protection Act. On November 30, 2015, the Court entered judgment against the defendants, including the Company, on a joint and several basis, in the amount of approximately $40.2 million (including pre-trial interest, attorney’s fees, and statutory post-judgment interest). Accordingly, the Company and certain other related defendants , with the assistance of Pegasus Fund IV, posted an appeal bond in the amount of $20.1 million (the “Appeal Bond”) in support of the Company’s appeal of the partial summary judgment order. In consideration of Pegasus Fund IV’s entry into the Appeal Bond and other related agreements (collectively, the “Appeal Bond Agreements”) and as security for the potential payments to be made to the issuer of the Appeal Bond for draws upon the Appeal Bond, the Company issued 20,106.03 units of its securities (the “Series K Securities”) to Pegasus Fund IV, with each Series K Security consisting of (a) one share of Series K Preferred Stock and (b) a warrant to purchase 735 shares of Common Stock. Although the Company cannot predict the ultimate outcome of this lawsuit, it believes the court’s partial summary judgment award in favor of Geveran was in error and that it has strong defenses against Geveran’s claims. However, in the event that the Company is not successful on appeal, it could be liable for the full amount of the $40.2 million judgment, plus post judgment interest. Accordingly, the ultimate outcome of the lawsuit and disposition of the Appeal Bond could have a material adverse effect on the Company’s liquidity and its ability to raise capital in the future.

Note 4 - Detail of Certain Bala

Note 4 - Detail of Certain Balance Sheet Accounts	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Supplemental Balance Sheet Disclosures [Text Block]	Note 4. Detail of Certain Balance Sheet Accounts Inventories Inventories consisted of finished goods as of September 30, 2016 and December 31, 2015. As of September 30, 2016 and December 31, 2015, inventories were stated net of inventory reserves of $3.5 million and $6.9 million, respectively. The Company considered a number of factors in estimating the required inventory reserves, including (i) the focus of the business on the next generation of the Company’s products, which utilize lower cost technologies, (ii) the strategic focus on core products to meet the demands of key customers and (iii) the expected demand for the Company’s current generation of products, which is approaching the end of its life-cycle upon the introduction of the next generation of products. Property and Equipment, Net Property and equipment, net consisted of the following as of the dates indicated: September 30, 2016 December 31, 2015 Leasehold improvements $ 343,147 $ 171,808 Office furniture and equipment 336,854 290,348 Computer hardware and software 7,916,875 7,878,439 Tooling, production and test equipment 4,268,084 4,219,956 Trailers 45,996 45,996 Construction-in-process - - Total property and equipment 12,910,956 12,606,547 Accumulated depreciation (12,203,057 ) (11,749,857 ) Total property and equipment, net $ 707,899 $ 856,690 Depreciation related to property and equipment was $192,000 and $454,000 for the three months ended September 30, 2016 and 2015, respectively. Depreciation related to property and equipment was $557,000 and $1.4 million for the nine months ended September 30, 2016 and 2015, respectively.

Note 5 - Intangible Assets

Note 5 - Intangible Assets	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	Note 5. Intangible Assets Intangible assets that have finite lives are amortized over their useful lives. The Company’s intangible assets as of September 30, 2016 and December 31, 2015 are detailed below: Cost, Less Impairment Charges Accumulated Amortization Net Book Value Estimated Remaining Useful Life (years) September 30, 2016: Technology and intellectual property $ 3,747,747 $ (383,228 ) $ 3,364,519 0.2 to 20 December 31, 2015: Technology and intellectual property $ 3,332,556 $ (307,662 ) $ 3,024,894 0.9 to 20.0 Total intangible asset amortization expense was $27,000 and $21,000 for the three months ended September 30, 2016 and 2015, respectively. Total intangible asset amortization expense was $76,000 and $62,000 for the nine months ended September 30, 2016 and 2015, respectively.

Note 6 - Debt Issuance Costs

Note 6 - Debt Issuance Costs	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Debt Issuance Costs [Text Block]	Note 6. Debt Issuance Costs The Company capitalizes its costs related to the issuance of long-term debt (including amendment fees) and amortizes these costs using the effective interest rate method over the life of the loan. Amortization of debt issuance costs and the accelerated write-off of debt issuance costs in connection with refinancing activities are recorded as a component of interest expense. The Company had net unamortized debt issuance costs of $2.5 million and $3.3 million as of September 30, 2016 and December 31, 2015, respectively. The Company amortized $410,000 and $398,000 of debt issuance costs for the three months ended September 30, 2016 and 2015 . The Company amortized $1.2 million and $1.1 million of debt issuance costs for the nine months ended September 30, 2016 and 2015, respectively .

Note 7 - Lines of Credit and No

Note 7 - Lines of Credit and Note Payable	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 7. Lines of Credit and Note Payable Facility September 30, 2016 December 31, 2015 Ares ABL, revolving line of credit $ 9,198,800 $ 6,862,629 Less: Debt issuance costs (462,937 ) $ (692,773 ) Line of credit, net of debt issuance costs 8,735,863 6,169,856 Medley Term Loan $ 30,300,743 $ 29,232,702 Less: Debt issuance costs $ (2,024,127 ) $ (2,649,017 ) Note payable, net of debt issuance costs 28,276,616 26,583,685 Total, line of credit and note payable, net of debt issuance costs $ 37,012,479 $ 32,753,541 Ares ABL On April 25, 2014, the Company, entered into the Ares ABL, which provides the Company with a maximum borrowing capacity of $22.5 million, calculated based on a formula of eligible accounts receivable and inventory. The Ares ABL expires on April 25, 2017. As of September 30, 2016, the Company had $9.2 million in borrowings outstanding under the Ares ABL and additional borrowing capacity of $861,000. As of September 30, 2016, eligible collateral included $$5.8 million of accounts receivable and $10.9 million of inventory. Borrowings under the Ares ABL bear interest at a floating rate equal to one-month LIBOR plus 5.5% per annum. As of September 30, 2016, the interest rate on the Ares ABL was 6.02%. On July 19, 2016, the Company entered into an amendment to the Ares ABL Agreement (the “Sixth ACF Amendment”). Among other things, the Sixth ACF Amendment (a) replaced the Fixed Charge Covenant (as defined in the Ares ABL Agreement) with EBITDA covenant levels that the Company must meet with respect to each of the 12-month periods ending June 30, 2016, September 30, 2016, December 31, 2016 and March 31, 2017 (collectively, the “Specified Covenant Periods”) and (b) amended the definition of EBITDA to include, for purposes of determining compliance with the EBITDA covenant levels for the relevant Specified Covenant Periods, up to $2,500,000 of cash proceeds from the issuance of equity to Pegasus between July 19, 2016 and March 30, 2017. The Company paid Ares a $60,000 amendment fee in connection with the Sixth ACF Amendment. Medley Term Loan On February 19, 2014, the Company entered into the Medley Term Loan, which provided the Company with a $30.5 million term loan facility. The Medley Term Loan bears interest at a floating rate equal to three-month LIBOR plus 12% per annum, and as of September 30, 2016, the interest rate on the Medley Term Loan was 12.84%. Additionally, $3.0 million of the Medley Term Loan was funded directly into a deposit account to which Medley has exclusive access, to further secure the loan. The outstanding principal balance and all accrued and unpaid interest on the Medley Term Loan are due and payable on February 19, 2019. As of September 30, 2016, the balance of the Medley Term Loan was $30.3 million. The Company recognized $195,000 of interest expense for the accretion of the discounts to the balance of the Medley Term Loan related to commitment fees and the Medley Warrants for the three months ended September 30, 2016 and 2015. The Company recognized $584,000 of interest expense for the accretion of the discounts to the balance of the Medley Term Loan related to commitment fees and the Medley Warrants for the nine months ended September 30, 2016 and 2015. The Company also recognized $167,000 and $160,000 of accrued interest for the three months ended September 30, 2016 and 2015, respectively, and $484,000 and $474,000 for the nine months ended September 30, 2016 and 2015, respectively, for the Medley Term Loan. On July 19, 2016, the Company entered into an amendment to the Medley Term Loan Agreement (the “Fourth Medley Amendment”). Among other things, the Fourth Medley Amendment (x) amended the minimum EBITDA covenant levels with respect to the Specified Covenant Periods and each fiscal quarter thereafter during the term of the Medley Term Loan Agreement, (y) amended the definition of EBITDA to include, for purposes of determining compliance with the EBITDA and Fixed Charge Coverage Ratio (as defined in the Medley Term Loan Agreement) covenant levels for the relevant Specified Covenant Periods, up to $2,500,000 of cash proceeds from the issuance of equity to Pegasus between July 19, 2016 and March 30, 2017 and (z) amended the minimum Fixed Charge Coverage Ratio that the Company must maintain for each of the 12-month periods ending September 30, 2016 and December 31, 2016.

Note 8 - Fair Value Measurement

Note 8 - Fair Value Measurements	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 8. Fair Value Measurements The following table sets forth by level within the fair value hierarchy the Company’s financial assets and liabilities that were accounted for at fair value on a recurring basis as of September 30, 2016, according to the valuation techniques the Company used to determine their fair values: Fair Value Measurement as of September 30, 2016 Quoted Price in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Level 1 Level 2 Level 3 Assets (Recurring): Pegasus Commitment $ - $ - $ 182,400 Liabilities (Recurring): Riverwood Warrants $ - $ - $ 1,572,242 September 2012 Warrants - - 182,400 Pegasus Warrant - - 869,100 THD Warrant - - 52,629 Medley Warrants - - 440,456 Pegasus Guaranty Warrants - - 509,175 $ - $ - $ 3,626,002 The following table is a reconciliation of the beginning and ending balances for assets and liabilities that were accounted for at fair value on a recurring basis using Level 3 inputs , as defined in Note 2 above , for the nine months ended September 30, 2016: Realized and unrealized Purchases, sales, Transfers in Balance gains (losses) included issuances and or out of Balance December 31, 2015 in net loss settlements Level 3 September 30, 2016 Pegasus Commitment $ 214,400 $ (32,000 ) $ - $ - $ 182,400 Riverwood Warrants (1,747,737 ) 175,495 - - (1,572,242 ) September 2012 Warrants (214,400 ) 32,000 - - (182,400 ) Pegasus Warrant (966,000 ) 96,900 - - (869,100 ) THD Warrant (63,635 ) 11,006 - - (52,629 ) Medley Warrants (565,776 ) 125,320 - - (440,456 ) Pegasus Guaranty Warrants (615,261 ) 106,086 - - (509,175 ) Total $ (3,958,409 ) $ 514,807 $ - $ - $ (3,443,602 ) The following table is a reconciliation of the beginning and ending balances for assets and liabilities that were accounted for at fair value on a recurring basis using Level 3 inputs , as defined above , for the nine months ended September 30, 2015: Realized and unrealized Purchases, sales, Transfers in Balance gains (losses) included issuances and or out of Balance December 31, 2014 in net loss settlements Level 3 September 30, 2015 Pegasus Commitment $ 720,000 $ (433,600 ) $ - $ - $ 286,400 Riverwood Warrants (2,352,027 ) (464,977 ) - - (2,817,004 ) September 2012 Warrants (720,000 ) 433,600 - - (286,400 ) Pegasus Warrant (1,300,000 ) (257,000 ) - - (1,557,000 ) THD Warrant (43,928 ) (76,154 ) - - (120,082 ) Medley Warrants (577,065 ) (319,289 ) - - (896,354 ) Pegasus Guaranty Warrants (643,924 ) (382,290 ) - - (1,026,214 ) Total $ (4,916,944 ) $ (1,499,710 ) $ - $ - $ (6,416,654 )

Note 9 - Stockholders' Equity

Note 9 - Stockholders' Equity	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	Note 9. Stockholders’ Equity For the three months ended September 30, 2016 and 2015, the Company recorded expense of $48,000 and $128,000, respectively, related to stock compensation for awards to the Company’s directors. For the nine months ended September 30, 2016 and 2015, the Company recorded expense of $74,000 and $258,000, respectively, related to stock compensation for awards to the Company’s directors. On June 12, 2014, the Board approved the formation of a Scientific Advisory Board (the “SAB”) and issued restricted stock awards to each of the five members of the SAB as part of their compensation package. For the three and nine months ended September 30, 2015, the Company recorded expense of $0 and $37,000, respectively, related to restricted stock awards to the Company’s SAB. No restricted stock expense associated with restricted stock awards to the Company’s SAB was recorded during the nine months ended September 30, 2016. On August 10, 2016, 4,000 shares of Series I Redeemable Convertible preferred stock were converted into 4,210,528 shares of common stock by their holders. Warrants for the Purchase of Common Stock As of September 30, 2016, the following warrants for the purchase of Common Stock were outstanding: Warrant Holder Reason for Issuance Number of Common Shares Exercise Price Expiration Date Investors in rights offering Series D Warrants 1,307,275 $2.42 to 2.43 March 3, 2022 through April 19, 2022 The Home Depot Purchasing agreement 6,955,391 $0.86 December 31, 2016 through 2018 RW LSG Management Holdings LLC Riverwood Warrants 12,664,760 Variable May 25, 2022 Certain other investors Riverwood Warrants 5,427,751 Variable May 25, 2022 Cleantech Europe II (A) LP September 2012 Warrants 3,406,041 $0.72 September 25, 2022 Cleantech Europe II (B) LP September 2012 Warrants 593,959 $0.72 September 25, 2022 Portman Limited September 2012 Warrants 4,000,000 $0.72 September 25, 2022 Aquillian Investments LLC Private Placement Series H 830,508 $1.18 September 25, 2017 Pegasus Pegasus Warrant 10,000,000 Variable May 25, 2022 Investors in Series J Follow-On Offering Series J Warrants 233,364,300 $0.001 January 3, 2019 through July 19 23, 2021 Medley Medley Warrants 10,000,000 $0.95 February 19, 2024 Pegasus Pegasus Guaranty Warrants 10,000,000 $0.50 February 19, 2024 Pegasus Series K Warrants 14,777,932 $0.12 December 31, 2025 313,327,917

Note 10 - Earnings (Loss) Per S

Note 10 - Earnings (Loss) Per Share	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 10: Earnings (Loss) Per Share The Company has two classes of Common Stock for financial reporting purposes only, with Common Stock attributable to controlling stockholders representing shares beneficially owned and controlled by Pegasus and the Common Stock attributable to noncontrolling stockholders representing the minority interest stockholders. For the three and nine months ended September 30, 2016 and 2015, the Company computed net loss per share of noncontrolling stockholders and controlling stockholders of Common Stock using the two-class method. Net loss from operations is initially allocated based on the underlying common shares held by controlling and noncontrolling stockholders. The allocation of the net losses attributable to the Common Stock attributable to controlling stockholders is then reduced by the amount of the deemed dividends. The following table sets forth the computation of basic and diluted net loss per share of Common Stock: For the Three Months Ended September 30, 2016 2015 Controlling Stockholders Noncontrolling Stockholders Controlling Stockholders Noncontrolling Stockholders Basic and diluted net loss per share: Net loss attributable to common stock $ (899,067 ) $ (263,153 ) $ 203,149 $ 66,195 Deemed dividends related to the Series J Preferred Stock attributable to all shareholders (5,002,012 ) (1,464,066 ) (11,742,251 ) (3,826,160 ) Undistributed net loss $ (5,901,079 ) $ (1,727,219 ) $ (11,539,102 ) $ (3,759,965 ) Basic and diluted weighted average number of common shares outstanding 342,868,339 100,356,002 303,817,579 98,997,606 Basic and diluted net loss per common share $ (0.02 ) $ (0.02 ) $ (0.04 ) $ (0.04 ) For the Nine Months Ended September 30, 2016 2015 Controlling Stockholders Noncontrolling Stockholders Controlling Stockholders Noncontrolling Stockholders Basic and diluted net loss per share: Net loss attributable to common stock $ (10,721,168 ) $ (3,169,433 ) $ (11,841,266 ) $ (3,934,793 ) Deemed dividends related to the Series J Preferred Stock attributable to all shareholders (7,914,361 ) (2,339,674 ) (23,178,283 ) (7,702,028 ) Undistributed net loss $ (18,635,530 ) $ (5,509,106 ) $ (35,019,549 ) $ (11,636,821 ) Basic and diluted weighted average number of common shares outstanding 334,318,073 98,832,387 296,699,120 98,591,636 Basic and diluted net loss per common share $ (0.06 ) $ (0.06 ) $ (0.12 ) $ (0.12 ) Basic earnings per share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding for the applicable period. The Series J Warrants have an exercise price of $0.001 per share of Common Stock, and are included in the weighted average number of shares of Common Stock outstanding as there are no conditions that must be satisfied before such warrant may be exercised into the shares of Common Stock underlying such warrants. Diluted earnings per share is computed in the same manner as basic earnings per share except the number of shares is increased to assume exercise of potentially dilutive stock options, unvested restricted stock and contingently issuable shares using the treasury stock method and convertible preferred shares using the if-converted method, unless the effect of such increases would be anti-dilutive. The Company had 275.2 million and 213.3 million common stock equivalents for the three months ended September 30 , 2016 and 2015, respectively, and 272.9 million and 209.8 million common stock equivalents for the nine months ended September 30, 2016 and 2015, respectively , which were not included in the diluted net loss per common share as the common stock equivalents were anti-dilutive, as a result of being in a net loss position.

Note 11 - Related Party Transac

Note 11 - Related Party Transactions	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 11: Related Party Transactions Pegasus Capital is an affiliate of Pegasus IV and LSGC Holdings, which are the Company’s largest stockholders. Pegasus beneficially owned approximately 90.4% of the Common Stock as of September 30, 2016. On February 23, 2016 and July 19, 2016, the Company issued 3,000 and 5,000 Series J Securities, respectively, to Holdings III pursuant to the Preferred Stock Subscription and Support Agreement dated September 11, 2015, among the Company, Pegasus Fund IV and Holdings III (as amended from time to time, the “Subscription and Support Agreement”) for aggregate gross proceeds of $8.0 million.

Note 12 - Restructuring Expense

Note 12 - Restructuring Expense	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Restructuring and Related Activities Disclosure [Text Block]	Note 12. Restructuring Expense As of September 30, 2016, the accrued liability associated with the restructuring and other related charges consisted of the following: Workforce Excess Other Reduction Facilities Exit Costs Total Accrued liability as of December 31, 2015 $ 139,385 $ 241,493 $ 12,880 $ 393,758 Charges - - - - Payments (119,385 ) - (8,680 ) (128,065 ) Accrued liability as of September 30, 2016 $ 20,000 $ 241,493 $ 4,200 $ 265,693 The remaining accrual of $265,693 as of September 30, 2016 is expected to be paid during the years ending December 31, 2016 through 2018.

Note 13 - Concentrations of Cre

Note 13 - Concentrations of Credit Risk	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	Note 13. Concentrations of Credit Risk For the three months ended September 30, 2016 and 2015, revenue from sales to one customer represented 86% and 89% of the Company’s total revenue, respectively. For the nine months ended September 30, 2016 and 2015, revenue from sales to one customer represented 89% and 88% of the Company’s total revenue, respectively. As of September 30, 2016 and December 31, 2015, the Company had one customer whose accounts receivable balance represented 70% of accounts receivable, net of allowances.

Note 14 - Commitments and Conti

Note 14 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 14. Commitments and Contingencies The Company is subject to the possibility of loss contingencies arising in its business and such contingencies are accounted for in accordance with ASC Topic 450, "Contingencies.” In determining loss contingencies, the Company considers the possibility of a loss as well as the ability to reasonably estimate the amount of such loss or liability. An estimated loss is recorded when it is considered probable that a liability has been incurred and when the amount of loss can be reasonably estimated. In the ordinary course of business, the Company is routinely a defendant in or party to various pending and threatened legal claims and proceedings. The Company believes that any probable liability resulting from these various claims will not have a material adverse effect on its results of operations or financial condition; however, it is possible that extraordinary or unexpected legal fees could adversely impact the Company’s financial results during a particular period. During its ordinary course of business, the Company enters into obligations to defend, indemnify and/or hold harmless various customers, officers, directors, employees, and other third parties. These contractual obligations could give rise to additional litigation costs and involvement in court proceedings. On June 22, 2012, Geveran filed a lawsuit against the Company and several others in the Circuit Court of the Seventeenth Judicial Circuit in and for Broward County, Florida. On October 30, 2012, the court entered an order transferring the lawsuit to the Ninth Judicial Circuit in and for Orange County, Florida. The action, styled Geveran Investments Limited v. Lighting Science Group Corp., et al., Case No. 12-17738 (07), names the Company as a defendant, as well as Pegasus Capital and nine other entities affiliated with Pegasus Capital; Richard Weinberg, our former Director and former interim Chief Executive Officer and a former partner of Pegasus Capital; Gregory Kaiser, a former Chief Financial Officer; J.P. Morgan Securities, LLC (“J.P. Morgan”); and two employees of J.P. Morgan. Geveran seeks rescission of its $25.0 million investment in the Company, as well as recovery of interest, attorneys’ fees and court costs, jointly and severally against the Company, Pegasus Capital, Mr. Weinberg, Mr. Kaiser, J.P. Morgan and the two J.P. Morgan employees, for alleged violations of Florida securities laws. Geveran alternatively seeks unspecified money damages, as well as recovery of court costs, for alleged common law negligent misrepresentation against these same defendants. On August 28, 2014, the court issued an Order Granting Plaintiff’s Motion for Partial Summary Judgment under its First Cause of Action for Violation of the Florida Securities and Investor Protection Act. On November 30, 2015, the Court entered judgment against the defendants, including the Company, on a joint and several basis, in the amount of approximately $40.2 million (including pre-trial interest, attorney’s fees, and statutory post-judgment interest). On December 4, 2015, the Company, along with certain other related defendants, filed a Notice of Appeal to the Florida Fifth District Court of Appeal and posted a bond securing the judgment in the amount of approximately $20.1 million. Defendant J.P. Morgan also posted a separate bond in the amount of approximately $20.1 million, resulting in total bonding of approximately $40.2 million. On March 29, 2016, the trial court judge determined that the posted bonds were sufficient security to stay execution of the judgment pending the appeal. Although we cannot predict the ultimate outcome of this lawsuit, we believe the court’s summary judgment award in favor of Geveran was in error, that we will prevail on the appeal and the judgment will be overturned, and that the case will be remanded to the trial court for further proceedings. Were that to occur, we believe we have strong defenses against Geveran’s claims. However, in the event that we are not successful on appeal, we could be liable for the full amount of the $40.2 million judgment, plus post judgment interest. Such an outcome would have a material adverse effect on our financial position. The Company believes that, subject to the terms and conditions of the relevant policies (including retention and policy limits), directors’ and officers’ (“D&O”) insurance coverage will be available to cover a substantial majority of its legal fees and costs in this matter. However, insurance coverage may not be available for, or such coverage may not be sufficient to fully pay, a judgment or settlement in favor of Geveran. On July 26, 2016, the Company, along with certain other related defendants, filed a lawsuit in Delaware state court against its D&O carriers, Liberty Insurance, Starr, and Continental Casualty, seeking a declaratory judgment and damages arising out of the defendant carriers’ breach of their coverage obligations under various applicable D&O policies. Based upon the terms of an indemnification agreement, the Company has also paid, and may be required to pay in the future, reasonable legal expenses incurred by J.P. Morgan and its affiliates in this lawsuit in connection with the engagement of J.P. Morgan as placement agent for the private placement with Geveran. Such payments are not covered by the Company’s insurance coverage. The engagement letter executed with J.P. Morgan provides that the Company will indemnify J.P. Morgan and its affiliates from liabilities relating to J.P. Morgan’s activities as placement agent, unless such activities are finally judicially determined to have resulted from J.P. Morgan’s bad faith, gross negligence or willful misconduct. The Company is also a defendant in an action brought by GE Lighting Solutions LLC (“GE Lighting”) in Federal District Court for the Northern District of Ohio in or about January 2013. GE Lighting asserts a claim of patent infringement against the Company under U.S Patent No. 6,787,999, entitled LED-Based M odular Lamp , and U.S . Patent No. 6,799,864, entitled High Power LED Power Pack for Spot Module Illumination U.S. Patent No. 6,799,864 is invalid, and reversed the district court’s ruling that U.S. Patent No. 6,787,999 is invalid. With respect to the ‘999 patent, the Federal Circuit remanded the case back to the district court for further proceedings. We continue to believe that we have strong defenses against GE Lighting’s claims with respect to U.S. Patent No. 6,787,999. However, there is no assurance that we will be successful in defending against this action. The outcome, if unfavorable, could have a material adverse effect on our financial position. Even if the outcome is favorable, this litigation could result in substantial additional costs to us, could be a distraction to management and could harm our financial position. In April 2015, the Company filed a lawsuit against several former employees and a company they formed seeking damages and injunctive relief arising out of the defendants’ misappropriation of our trade secrets and other intellectual property. Pursuant to the terms of a settlement agreement entered into in December 2015, certain of the individual defendants agreed not to use or disclose our intellectual property and to reimburse us for $200,000 in costs, and the defendants’ company agreed to pay us a commission equal to the greater of (i) $1.7 million and (ii) 5% of such company’s gross sales of biological and agricultural products during the three-year period ending January 2019 . In addition, the Company may be a party to a variety of legal actions, such as employment and employment discrimination-related suits, employee benefit claims, breach of contract actions, tort claims, shareholder suits, including securities fraud, intellectual property related litigation, and a variety of legal actions relating to its business operations. In some cases, substantial punitive damages may be sought. The Company currently has insurance coverage for certain of these potential liabilities. Other potential liabilities may not be covered by insurance, insurers may dispute coverage or the amount of insurance may not be sufficient to cover the damages awarded. In addition, certain types of damages, such as punitive damages, may not be covered by insurance and insurance coverage for all or certain forms of liability may become unavailable or prohibitively expensive in the future.

Note 15 - Subsequent Events

Note 15 - Subsequent Events	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Subsequent Events [Text Block]	Note 15. Subsequent Events On October 13, 2016, a preferred stockholder converted 1,000 shares of Series I Preferred Stock into 1,052,632 shares of Common Stock. On October 31, 2016, two preferred stockholders converted 2,095 shares of Series H Preferred Stock into 2,205,264 shares of Common Stock.

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of the accompanying consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions about future events. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities, and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, intangible assets and other long-lived assets, legal contingencies, and customer incentives, among others. These estimates and assumptions are based on management’s best estimates and judgment. Management evaluates its estimates and assumptions on an on -going basis using historical experience and other factors, including the current economic environment, which management believes to be reasonable under the circumstances. The Company adjusts such estimates and assumptions when facts and circumstances dictate. Illiquid credit markets, volatile equity, foreign currency and energy markets and declines in consumer spending have combined to increase the uncertainty inherent in such estimates and assumptions. As future events and their effects cannot be determined with precision, actual results could differ significantly from these estimates. Changes in those estimates resulting from continuing changes in the economic environment will be reflected in the financial statements in future periods.
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]	Restricted Cash As of September 30, 2016 and December 31, 2015, as required by the Company’s five-year term loan (as amended from time to time, the “Medley Term Loan”) with Medley Capital Corporation (“Medley”), the Company was required to maintain a minimum restricted cash balance of $3.0 million to collateralize the Medley Term Loan.
Trade and Other Accounts Receivable, Policy [Policy Text Block]	Accounts Receivable The Company records accounts receivable at the invoiced amount when its products are shipped to customers or upon the completion of specific milestone billing requirements. The Company’s receivable balance is recorded net of allowances for amounts not expected to be collected from customers. This allowance for doubtful accounts is the Company’s best estimate of probable credit losses in the Company’s existing accounts receivable. Estimates used in determining the allowance for doubtful accounts are based on historical collection experience, aging of receivables and known collectability issues. The Company writes off accounts receivable when it becomes apparent, based upon age or customer circumstances that such amounts will not be collected. The Company reviews its allowance for doubtful accounts on a quarterly basis. Recovery of bad debt amounts previously written off is recorded as a reduction of bad debt expense in the period the payment is collected. Generally, the Company does not require collateral for its accounts receivable and does not regularly charge interest on past due amounts. As of September 30, 2016 and December 31, 2015, the Company’s allowance for doubtful accounts was $361,000 and $475,000, respectively. As of September 30, 2016 and December 31, 2015, $5.8 million and $4.2 million, respectively, of eligible accounts receivable were pledged as collateral for the three-year asset based revolving credit facility (as amended from time to time, the “FCC ABL”) entered into on April 25, 2014 with FCC, LLC d/b/a First Capital (“First Capital”). First Capital sold the FCC ABL to ACF FinCo I LP (“Ares”) in May 2015, and the FCC ABL, as amended from time to time, is hereinafter referred to as the “Ares ABL”.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition The Company records revenue when its products are shipped and title passes to customers. When sales of products are subject to certain customer acceptance terms, revenue from such sales is recognized once these terms have been met. The Company also provides its customers with limited rights of return for non-conforming shipments or product warranty claims.
Standard Product Warranty, Policy [Policy Text Block]	Product Warranties The Company generally provides a five-year limited warranty covering defective materials and workmanship of its products and such warranty may require the Company to repair, replace or reimburse the purchaser for the purchase price of the product. The estimated costs related to warranties are accrued at the time products are sold based on various factors, including the Company’s stated warranty policies and practices, the historical frequency of claims and the cost to repair or replace its products under warranty. The following table summarizes changes in the warranty liability for the nine months ended September 30, 2016: Warranty liability as of December 31, 2015 $ 3,285,424 Additions to liability 488,619 Less warranty costs (1,213,608 ) Warranty liability as of September 30, 2016 $ 2,560,435
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value Measurements The Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. The Company determines fair value based on assumptions that market participants would use in pricing an asset or liability in the principal or most advantageous market. When considering market participant assumptions in fair value measurements, the following fair value hierarchy distinguishes between observable and unobservable inputs, which are categorized in one of the following levels: • Level 1 Inputs: Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date. • Level 2 Inputs: Other than quoted prices included in Level 1, inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability. • Level 3 Inputs: Unobservable inputs for the asset or liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at measurement date. Fair Value of Financial Instruments Cash and cash equivalents, accounts receivable, accounts payable, amounts due under lines of credit and other short term borrowings, accrued expenses and note payable are carried at amounts that approximate their fair value due to the short-term maturity of these instruments and/or variable interest rates. The liabilities under derivative contracts, which represent warrants to purchase shares of the Company’s common stock, par value $0.001 per share (the “Common Stock”) were initially recorded at fair value and are adjusted for changes in fair value at the end of each reporting period. The fair value of the warrant (the THD Warrant”) issued to The Home Depot, Inc. (“The Home Depot”) is determined using the Monte Carlo valuation method and will be adjusted at each reporting date until the underlying shares have been earned for each year . Such adjustments will be recorded as a reduction in the related revenue (sales incentive) from The Home Depot . Once a portion of the THD Warrant vests it is recorded at its fair value at the end of each subsequent reporting period.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements In April 2015, the Financial Accounting Standards Board (the “FASB”) issued ASU 2015-03 that intends to simplify the presentation of debt issuance costs. Debt issuance costs related to a recognized debt liability will be presented on the balance sheet as a direct deduction from the debt liability, similar to the presentation of debt discounts. ASU 2015-03 is effective for public business entities for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early adoption is permitted. The cost of issuing debt will no longer be recorded as a separate asset, except when incurred before receipt of the funding from the associated debt liability. The Company retrospectively adopted ASU 2015-03 as of January 1, 2016. The adoption of this guidance did not have a material impact on the condensed consolidated financial statements or notes to condensed consolidated financial statements. In November 2015, the FASB issued ASU No 2015-17 to simplify the presentation of deferred income taxes by requiring that deferred tax assets and liabilities be classified as non-current in the balance sheet. The new guidance is effective for the annual period ending after December 15, 2016, and interim periods thereafter, with early adoption permitted. The Company retrospectively adopted ASU 2015-17 as of January 1, 2016. The adoption of this guidance did not have a material impact on the condensed consolidated financial statements or notes to condensed consolidated financial statements. Recently Issued Accounting Pronouncements Not Yet Adopted In May 2014, the FASB issued ASU 2014-09, which will replace most existing revenue recognition guidance in United States generally accepted accounting principles (“GAAP”) and is intended to improve and converge the financial reporting requirements for revenue from contracts with customers with International Financial Reporting Standards (“IFRS”). The core principle of ASU 2014-09 is that an entity should recognize revenue for the transfer of goods or services equal to the amount that it expects to be entitled to receive for those goods or services. ASU 2014-09 also requires additional disclosures about the nature, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments. ASU 2014-09 allows for both retrospective and prospective methods of adoption and is effective for annual reporting periods beginning after December 15, 2017, and interim periods within those annual periods. Early application is permitted but not before annual reporting periods beginning after December 15, 2016. The Company is currently evaluating the method of adoption and the impact that the adoption of ASU 2014-09 will have on its consolidated financial statements. In August 2014, the FASB issued ASU 2014-15 requiring management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. The standard also provides guidance on determining when and how to disclose going-concern uncertainties in the financial statements. The new guidance is effective for the annual reporting period ending after December 15, 2016, and interim periods thereafter, with early adoption permitted. The Company is currently evaluating the method of adoption and the impact that the adoption of ASU 2014-15 will have on its consolidated financial statements. In July 2015, the FASB issued ASU 2015-11, “Inventory (Topic 330).” This update requires an entity to measure inventory within the scope of the update at the lower of cost and net realizable value. This update is effective for financial statements issued for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. The Company is currently evaluating the method of adoption and the impact that the adoption of ASU 2015-11 will have on its consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)”. ASU 2016-02 introduces a lessee model that brings most leases on the balance sheet. The new standard also aligns many of the underlying principles of the new lessor model with those in ASC 606, the FASB's new revenue recognition standard (e.g., those related to evaluating when profit can be recognized). Furthermore, ASU 2016-02 addresses other concerns related to the current leases model. For example, ASU 2016-02 eliminates the requirement in current GAAP for an entity to use bright-line tests in determining lease classification. The standard also requires lessors to increase the transparency of their exposure to changes in value of their residual assets and how they manage that exposure. The Company is required to adopt ASU 2016-02 for periods beginning after December 15, 2018, including interim periods, with early adoption permitted. The Company is currently evaluating the method of adoption and the impact that the adoption of ASU 2016-02 will have on its consolidated financial statements.
Reclassification, Policy [Policy Text Block]	Reclassification Certain prior period amounts in the accompanying consolidated financial statements have been reclassified to conform to the current year presentation. These reclassifications had no effect on previously reported net loss or stockholders’ deficit.

Note 2 - Summary of Significa23

Note 2 - Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Product Warranty Liability [Table Text Block]	Warranty liability as of December 31, 2015 $ 3,285,424 Additions to liability 488,619 Less warranty costs (1,213,608 ) Warranty liability as of September 30, 2016 $ 2,560,435

Note 4 - Detail of Certain Ba24

Note 4 - Detail of Certain Balance Sheet Accounts (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Property, Plant and Equipment [Table Text Block]	September 30, 2016 December 31, 2015 Leasehold improvements $ 343,147 $ 171,808 Office furniture and equipment 336,854 290,348 Computer hardware and software 7,916,875 7,878,439 Tooling, production and test equipment 4,268,084 4,219,956 Trailers 45,996 45,996 Construction-in-process - - Total property and equipment 12,910,956 12,606,547 Accumulated depreciation (12,203,057 ) (11,749,857 ) Total property and equipment, net $ 707,899 $ 856,690

Note 5 - Intangible Assets (Tab

Note 5 - Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Cost, Less Impairment Charges Accumulated Amortization Net Book Value Estimated Remaining Useful Life (years) September 30, 2016: Technology and intellectual property $ 3,747,747 $ (383,228 ) $ 3,364,519 0.2 to 20 December 31, 2015: Technology and intellectual property $ 3,332,556 $ (307,662 ) $ 3,024,894 0.9 to 20.0

Note 7 - Lines of Credit and 26

Note 7 - Lines of Credit and Note Payable (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Debt [Table Text Block]	Facility September 30, 2016 December 31, 2015 Ares ABL, revolving line of credit $ 9,198,800 $ 6,862,629 Less: Debt issuance costs (462,937 ) $ (692,773 ) Line of credit, net of debt issuance costs 8,735,863 6,169,856 Medley Term Loan $ 30,300,743 $ 29,232,702 Less: Debt issuance costs $ (2,024,127 ) $ (2,649,017 ) Note payable, net of debt issuance costs 28,276,616 26,583,685 Total, line of credit and note payable, net of debt issuance costs $ 37,012,479 $ 32,753,541

Note 8 - Fair Value Measureme27

Note 8 - Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Fair Value Measurement as of September 30, 2016 Quoted Price in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Level 1 Level 2 Level 3 Assets (Recurring): Pegasus Commitment $ - $ - $ 182,400 Liabilities (Recurring): Riverwood Warrants $ - $ - $ 1,572,242 September 2012 Warrants - - 182,400 Pegasus Warrant - - 869,100 THD Warrant - - 52,629 Medley Warrants - - 440,456 Pegasus Guaranty Warrants - - 509,175 $ - $ - $ 3,626,002
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	Realized and unrealized Purchases, sales, Transfers in Balance gains (losses) included issuances and or out of Balance December 31, 2015 in net loss settlements Level 3 September 30, 2016 Pegasus Commitment $ 214,400 $ (32,000 ) $ - $ - $ 182,400 Riverwood Warrants (1,747,737 ) 175,495 - - (1,572,242 ) September 2012 Warrants (214,400 ) 32,000 - - (182,400 ) Pegasus Warrant (966,000 ) 96,900 - - (869,100 ) THD Warrant (63,635 ) 11,006 - - (52,629 ) Medley Warrants (565,776 ) 125,320 - - (440,456 ) Pegasus Guaranty Warrants (615,261 ) 106,086 - - (509,175 ) Total $ (3,958,409 ) $ 514,807 $ - $ - $ (3,443,602 ) Realized and unrealized Purchases, sales, Transfers in Balance gains (losses) included issuances and or out of Balance December 31, 2014 in net loss settlements Level 3 September 30, 2015 Pegasus Commitment $ 720,000 $ (433,600 ) $ - $ - $ 286,400 Riverwood Warrants (2,352,027 ) (464,977 ) - - (2,817,004 ) September 2012 Warrants (720,000 ) 433,600 - - (286,400 ) Pegasus Warrant (1,300,000 ) (257,000 ) - - (1,557,000 ) THD Warrant (43,928 ) (76,154 ) - - (120,082 ) Medley Warrants (577,065 ) (319,289 ) - - (896,354 ) Pegasus Guaranty Warrants (643,924 ) (382,290 ) - - (1,026,214 ) Total $ (4,916,944 ) $ (1,499,710 ) $ - $ - $ (6,416,654 )

Note 9 - Stockholders' Equity (

Note 9 - Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Warrant Holder Reason for Issuance Number of Common Shares Exercise Price Expiration Date Investors in rights offering Series D Warrants 1,307,275 $2.42 to 2.43 March 3, 2022 through April 19, 2022 The Home Depot Purchasing agreement 6,955,391 $0.86 December 31, 2016 through 2018 RW LSG Management Holdings LLC Riverwood Warrants 12,664,760 Variable May 25, 2022 Certain other investors Riverwood Warrants 5,427,751 Variable May 25, 2022 Cleantech Europe II (A) LP September 2012 Warrants 3,406,041 $0.72 September 25, 2022 Cleantech Europe II (B) LP September 2012 Warrants 593,959 $0.72 September 25, 2022 Portman Limited September 2012 Warrants 4,000,000 $0.72 September 25, 2022 Aquillian Investments LLC Private Placement Series H 830,508 $1.18 September 25, 2017 Pegasus Pegasus Warrant 10,000,000 Variable May 25, 2022 Investors in Series J Follow-On Offering Series J Warrants 233,364,300 $0.001 January 3, 2019 through July 19 23, 2021 Medley Medley Warrants 10,000,000 $0.95 February 19, 2024 Pegasus Pegasus Guaranty Warrants 10,000,000 $0.50 February 19, 2024 Pegasus Series K Warrants 14,777,932 $0.12 December 31, 2025 313,327,917

Note 10 - Earnings (Loss) Per29

Note 10 - Earnings (Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Three Months Ended September 30, 2016 2015 Controlling Stockholders Noncontrolling Stockholders Controlling Stockholders Noncontrolling Stockholders Basic and diluted net loss per share: Net loss attributable to common stock $ (899,067 ) $ (263,153 ) $ 203,149 $ 66,195 Deemed dividends related to the Series J Preferred Stock attributable to all shareholders (5,002,012 ) (1,464,066 ) (11,742,251 ) (3,826,160 ) Undistributed net loss $ (5,901,079 ) $ (1,727,219 ) $ (11,539,102 ) $ (3,759,965 ) Basic and diluted weighted average number of common shares outstanding 342,868,339 100,356,002 303,817,579 98,997,606 Basic and diluted net loss per common share $ (0.02 ) $ (0.02 ) $ (0.04 ) $ (0.04 ) For the Nine Months Ended September 30, 2016 2015 Controlling Stockholders Noncontrolling Stockholders Controlling Stockholders Noncontrolling Stockholders Basic and diluted net loss per share: Net loss attributable to common stock $ (10,721,168 ) $ (3,169,433 ) $ (11,841,266 ) $ (3,934,793 ) Deemed dividends related to the Series J Preferred Stock attributable to all shareholders (7,914,361 ) (2,339,674 ) (23,178,283 ) (7,702,028 ) Undistributed net loss $ (18,635,530 ) $ (5,509,106 ) $ (35,019,549 ) $ (11,636,821 ) Basic and diluted weighted average number of common shares outstanding 334,318,073 98,832,387 296,699,120 98,591,636 Basic and diluted net loss per common share $ (0.06 ) $ (0.06 ) $ (0.12 ) $ (0.12 )

Note 12 - Restructuring Expen30

Note 12 - Restructuring Expense (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Restructuring Reserve by Type of Cost [Table Text Block]	Workforce Excess Other Reduction Facilities Exit Costs Total Accrued liability as of December 31, 2015 $ 139,385 $ 241,493 $ 12,880 $ 393,758 Charges - - - - Payments (119,385 ) - (8,680 ) (128,065 ) Accrued liability as of September 30, 2016 $ 20,000 $ 241,493 $ 4,200 $ 265,693

Note 2 - Summary of Significa31

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	Feb. 19, 2014	Sep. 30, 2016	Dec. 31, 2015
Medley Term Loan [Member]
Debt Instrument, Term	5 years	5 years	5 years
Minimum [Member] | Medley Term Loan [Member]
Restricted Cash and Cash Equivalents, Current		$ 3,000,000	$ 3,000,000
Ares ABL [Member]
Debt Instrument, Term		3 years
Debt Instrument, Collateral Amount		$ 5,800,000	4,200,000
Restricted Cash and Cash Equivalents, Current	$ 3,000,000
Allowance for Doubtful Accounts Receivable		$ 361,000	$ 475,000
Products Warranty Period		5 years
Common Stock, Par or Stated Value Per Share		$ 0.001	$ 0.001

Note 2 - Summary of Significa32

Note 2 - Summary of Significant Accounting Policies - Summary of Warranty Provision (Details)	9 Months Ended
	Sep. 30, 2016USD ($)
Warranty liability	$ 3,285,424
Additions to liability	488,619
Less warranty costs	(1,213,608)
Warranty liability	$ 2,560,435

Note 3 - Liquidity and Capita33

Note 3 - Liquidity and Capital Resources (Details Textual) - USD ($)	Jul. 19, 2016	Feb. 23, 2016	Dec. 04, 2015	Nov. 30, 2015	Feb. 19, 2014	Jun. 22, 2012	Jul. 19, 2016	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2014	Apr. 25, 2014
Medley Term Loan [Member]
Debt Instrument, Term					5 years			5 years	5 years
Line of Credit Facility, Maximum Borrowing Capacity					$ 30,500,000
Ares ABL [Member]
Line of Credit Facility, Maximum Borrowing Capacity													$ 22,500,000
Line of Credit, Current								$ 9,200,000		$ 9,200,000
Line of Credit Facility, Remaining Borrowing Capacity								$ 861,000		$ 861,000
Series J Redeemable Convertible Preferred Stock [Member] | Holdings III [Member ] | Series J Preferred Stock [Member]
Stock Issued During Period, Shares, New Issues	5,000	3,000								29,525
Shares Issued, Price Per Share								$ 1,000		$ 1,000
Proceeds from Issuance of Redeemable Preferred Stock							$ 8,000,000			$ 29,600,000
Series J Redeemable Convertible Preferred Stock [Member] | Certain Existing Preferred Stockholders [Member] | Series J Preferred Stock [Member]
Stock Issued During Period, Shares, New Issues										62
Series J Redeemable Convertible Preferred Stock [Member] | Series J Preferred Stock [Member]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right								2,650		2,650
Class of Warrant or Right, Exercise Price of Warrants or Rights								$ 0.001		$ 0.001
Series J Redeemable Convertible Preferred Stock [Member]
Proceeds from Issuance of Preferred Stock, Preference Stock, and Warrants	$ 5,000,000
Series K Warrant [Member] | Pegasus Fund IV [Member]
Security Units Issued				20,106.03
Series K Preferred Stock [Member]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right				735
Convertible Preferred Stock, Shares Issued upon Conversion				1
Pegasus Commitment [Member]
Other Commitment	$ 250,000						$ 250,000	$ 5,250,000		$ 5,250,000
Geveran Case [Member]
Loss Contingency, Damages Sought, Value						$ 25,000,000
Loss Contingency, Damages Awarded, Value				$ 40,200,000
Appeal Bond, Amount				20,100,000
Appeal Bond			$ 20,100,000
Amount Required to Stay of Execution Sought by Plaintiff [Member]
Appeal Bond				$ 40,200,000
Retained Earnings (Accumulated Deficit)								(841,306,684)	$ (827,416,083)	(841,306,684)
Stockholders' Equity Attributable to Parent								(565,390,297)	(551,377,265)	(565,390,297)
Cash and Cash Equivalents, at Carrying Value								1,505,288	647,526	1,505,288	$ 574,111	$ 1,609,297
Restricted Cash and Cash Equivalents, Current					$ 3,000,000
Line of Credit, Current								8,735,863	$ 6,169,856	8,735,863
Preferred Stock, Redemption Amount								540,200,000		540,200,000
Debt, Long-term and Short-term, Combined Amount								$ 39,500,000		$ 39,500,000

Note 4 - Detail of Certain Ba34

Note 4 - Detail of Certain Balance Sheet Accounts (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Inventory Valuation Reserves	$ 3,500,000		$ 3,500,000		$ 6,900,000
Depreciation	$ 192,000	$ 454,000	$ 557,000	$ 1,400,000

Note 4 - Detail of Certain Ba35

Note 4 - Detail of Certain Balance Sheet Accounts - Summary of Property and Equipment (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Leasehold Improvements [Member]
Total property and equipment	$ 343,147	$ 171,808
Office Furniture and Equipment [Member]
Total property and equipment	336,854	290,348
Computer Hardware and Software [Member]
Total property and equipment	7,916,875	7,878,439
Tooling, Production and Test Equipment [Member]
Total property and equipment	4,268,084	4,219,956
Trailers [Member]
Total property and equipment	45,996	45,996
Construction in Progress [Member]
Total property and equipment
Total property and equipment	12,910,956	12,606,547
Accumulated depreciation	(12,203,057)	(11,749,857)
Total property and equipment, net	$ 707,899	$ 856,690

Note 5 - Intangible Assets (Det

Note 5 - Intangible Assets (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Amortization of Intangible Assets	$ 27,000	$ 21,000	$ 76,000	$ 62,000

Note 5 - Intangible Assets - Su

Note 5 - Intangible Assets - Summary of Intangible Assets (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Technology and Intellectual Property [Member] | Minimum [Member]
Estimated Remaining Useful Life (years)	73 days	328 days
Technology and Intellectual Property [Member] | Maximum [Member]
Estimated Remaining Useful Life (years)	20 years	20 years
Technology and Intellectual Property [Member]
Cost, Less Impairment Charges	$ 3,747,747	$ 3,332,556
Accumulated Amortization	(383,228)	(307,662)
Net Book Value	3,364,519	3,024,894
Net Book Value	$ 3,364,519	$ 3,024,894

Note 6 - Debt Issuance Costs (D

Note 6 - Debt Issuance Costs (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Debt Issuance Costs, Net	$ 2,500,000		$ 2,500,000		$ 3,300,000
Amortization of Debt Issuance Costs	$ 410,000	$ 398,000	$ 1,214,820	$ 1,131,106

Note 7 - Lines of Credit and 39

Note 7 - Lines of Credit and Note Payable (Details Textual) - USD ($)	Jul. 19, 2016	Feb. 19, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015	Apr. 25, 2014
Commitment Fees [Member] | Medley Capital Corporation [Member] | Medley Warrant [Member] | Medley Term Loan [Member]
Amortization of Debt Discount (Premium)			$ 195,000	$ 195,000	$ 584,000	$ 584,000
Debt Instrument, Increase, Accrued Interest			$ 167,000	$ 160,000	$ 484,000	474,000
Medley Capital Corporation [Member] | Medley Term Loan [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate		12.00%
Medley Capital Corporation [Member] | Medley Term Loan [Member]
Debt Instrument, Interest Rate, Effective Percentage			12.84%		12.84%
Notes Payable		$ 30,500,000
Restricted Cash and Cash Equivalents, Current			$ 3,000,000		$ 3,000,000
Loans Payable, Noncurrent			30,300,000		$ 30,300,000
Ares ABL [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate					5.50%
Ares ABL [Member]
Line of Credit Facility, Maximum Borrowing Capacity								$ 22,500,000
Line of Credit, Current			9,200,000		$ 9,200,000
Line of Credit Facility, Remaining Borrowing Capacity			861,000		861,000
Debt Instrument, Collateral Amount			5,800,000		5,800,000		$ 4,200,000
Line of Credit Facility, Eligible Collateral Inventory			$ 10,900,000		$ 10,900,000
Debt Instrument, Interest Rate, Effective Percentage			6.02%		6.02%
Medley Term Loan [Member]
Line of Credit Facility, Maximum Borrowing Capacity		30,500,000
Debt Instrument Covenant EBITDA Cash Proceeds	$ 2,500,000
Ares ABL [Member]
Line of Credit Facility, Maximum Borrowing Capacity								$ 22,500,000
Line of Credit, Current			$ 9,200,000		$ 9,200,000
Line of Credit Facility, Remaining Borrowing Capacity			861,000		861,000
Debt Instrument Covenant EBITDA Cash Proceeds	2,500,000
Debt Instrument, Fee Amount	$ 60,000
Amortization of Debt Discount (Premium)					584,304	584,304
Line of Credit, Current			8,735,863		8,735,863		6,169,856
Restricted Cash and Cash Equivalents, Current		$ 3,000,000
Loans Payable, Noncurrent			$ 28,276,616		28,276,616		$ 26,583,685
Debt Instrument, Increase, Accrued Interest					$ (483,735)	$ (473,955)

Note 7 - Lines of Credit and 40

Note 7 - Lines of Credit and Note Payable - Summary of Lines of Credit and Note Payable (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Ares ABL [Member] | Revolving Credit Facility [Member]
Carrying amount	$ 9,198,800	$ 6,862,629
Less: Debt issuance costs	(462,937)	(692,773)
Net of debt issuance costs	8,735,863	6,169,856
Medley Term Loan [Member]
Carrying amount	30,300,743	29,232,702
Less: Debt issuance costs	(2,024,127)	(2,649,017)
Net of debt issuance costs	28,276,616	26,583,685
Less: Debt issuance costs	(2,500,000)	(3,300,000)
Net of debt issuance costs	$ 37,012,479	$ 32,753,541

Note 8 - Fair Value Measureme41

Note 8 - Fair Value Measurements - Financial Assets and Liabilities Accounted For at Fair Value on a Recurring Basis (Details) - Fair Value, Measurements, Recurring [Member]	Sep. 30, 2016USD ($)
Fair Value, Inputs, Level 1 [Member] | Pegasus Commitment [Member]
Pegasus Commitment
Fair Value, Inputs, Level 1 [Member] | Riverwood Warrants [Member]
Liabilities, Fair Value Disclosure, Recurring
Fair Value, Inputs, Level 1 [Member] | September Two Thousand Twelve Warrants [Member]
Liabilities, Fair Value Disclosure, Recurring
Fair Value, Inputs, Level 1 [Member] | Pegasus Warrant [Member]
Liabilities, Fair Value Disclosure, Recurring
Fair Value, Inputs, Level 1 [Member] | THD Warrant [Member]
Liabilities, Fair Value Disclosure, Recurring
Fair Value, Inputs, Level 1 [Member] | Medley Warrant [Member]
Liabilities, Fair Value Disclosure, Recurring
Fair Value, Inputs, Level 1 [Member] | Pegasus Guaranty Warrants [Member]
Liabilities, Fair Value Disclosure, Recurring
Fair Value, Inputs, Level 1 [Member]
Liabilities, Fair Value Disclosure, Recurring
Fair Value, Inputs, Level 2 [Member] | Pegasus Commitment [Member]
Pegasus Commitment
Fair Value, Inputs, Level 2 [Member] | Riverwood Warrants [Member]
Liabilities, Fair Value Disclosure, Recurring
Fair Value, Inputs, Level 2 [Member] | September Two Thousand Twelve Warrants [Member]
Liabilities, Fair Value Disclosure, Recurring
Fair Value, Inputs, Level 2 [Member] | Pegasus Warrant [Member]
Liabilities, Fair Value Disclosure, Recurring
Fair Value, Inputs, Level 2 [Member] | THD Warrant [Member]
Liabilities, Fair Value Disclosure, Recurring
Fair Value, Inputs, Level 2 [Member] | Medley Warrant [Member]
Liabilities, Fair Value Disclosure, Recurring
Fair Value, Inputs, Level 2 [Member] | Pegasus Guaranty Warrants [Member]
Liabilities, Fair Value Disclosure, Recurring
Fair Value, Inputs, Level 2 [Member]
Liabilities, Fair Value Disclosure, Recurring
Fair Value, Inputs, Level 3 [Member] | Pegasus Commitment [Member]
Pegasus Commitment	182,400
Fair Value, Inputs, Level 3 [Member] | Riverwood Warrants [Member]
Liabilities, Fair Value Disclosure, Recurring	1,572,242
Fair Value, Inputs, Level 3 [Member] | September Two Thousand Twelve Warrants [Member]
Liabilities, Fair Value Disclosure, Recurring	182,400
Fair Value, Inputs, Level 3 [Member] | Pegasus Warrant [Member]
Liabilities, Fair Value Disclosure, Recurring	869,100
Fair Value, Inputs, Level 3 [Member] | THD Warrant [Member]
Liabilities, Fair Value Disclosure, Recurring	52,629
Fair Value, Inputs, Level 3 [Member] | Medley Warrant [Member]
Liabilities, Fair Value Disclosure, Recurring	440,456
Fair Value, Inputs, Level 3 [Member] | Pegasus Guaranty Warrants [Member]
Liabilities, Fair Value Disclosure, Recurring	509,175
Fair Value, Inputs, Level 3 [Member]
Liabilities, Fair Value Disclosure, Recurring	$ 3,626,002

Note 8 - Fair Value Measureme42

Note 8 - Fair Value Measurements - Reconciliation of Beginning and Ending Balances for Assets and Liabilities Accounted For at Fair Value on a Recurring Basis (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Pegasus Commitment [Member]
Balance	$ 214,400	$ 720,000
Realized and unrealized gains (losses) included in net loss	(32,000)	(433,600)
Purchases, sales, issuances and settlements
Transfers in or out of Level 3
Balance	182,400	286,400
Riverwood Warrants [Member]
Balance	(1,747,737)	(2,352,027)
Realized and unrealized gains (losses) included in net loss	175,495	(464,977)
Purchases, sales, issuances and settlements
Transfers in or out of Level 3
Balance	(1,572,242)	(2,817,004)
September 2012 Warrants [Member]
Balance	(214,400)	(720,000)
Realized and unrealized gains (losses) included in net loss	32,000	433,600
Purchases, sales, issuances and settlements
Transfers in or out of Level 3
Balance	(182,400)	(286,400)
Pegasus Warrant [Member]
Balance	(966,000)	(1,300,000)
Realized and unrealized gains (losses) included in net loss	96,900	(257,000)
Purchases, sales, issuances and settlements
Transfers in or out of Level 3
Balance	(869,100)	(1,557,000)
THD Warrant [Member]
Balance	(63,635)	(43,928)
Realized and unrealized gains (losses) included in net loss	11,006	(76,154)
Purchases, sales, issuances and settlements
Transfers in or out of Level 3
Balance	(52,629)	(120,082)
Medley Warrant [Member]
Balance	(565,776)	(577,065)
Realized and unrealized gains (losses) included in net loss	125,320	(319,289)
Purchases, sales, issuances and settlements
Transfers in or out of Level 3
Balance	(440,456)	(896,354)
Pegasus Guaranty Warrants [Member]
Balance	(615,261)	(643,924)
Realized and unrealized gains (losses) included in net loss	106,086	(382,290)
Purchases, sales, issuances and settlements
Transfers in or out of Level 3
Balance	(509,175)	(1,026,214)
Balance	(3,958,409)	(4,916,944)
Realized and unrealized gains (losses) included in net loss	514,807	(1,499,710)
Purchases, sales, issuances and settlements
Transfers in or out of Level 3
Balance	$ (3,443,602)	$ (6,416,654)

Note 9 - Stockholders' Equity43

Note 9 - Stockholders' Equity (Details Textual) - USD ($)	Aug. 10, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Scientific Advisory Board [Member]
Restricted Stock or Unit Expense			$ 0	$ 0	$ 37,000
Director [Member] | Employee Stock Option [Member]
Allocated Share-based Compensation Expense		$ 48,000	$ 128,000	74,000	258,000
Conversion of Series I Redeemable Convertible Preferred Stock into Common Stock [Member]
Number of Shares or Securities Converted	4,000
Stock Issued During Period, Shares, Conversion of Convertible Securities	4,210,528
Allocated Share-based Compensation Expense				$ 73,502	$ 257,842

Note 9 - Stockholders' Equity -

Note 9 - Stockholders' Equity - Warrants Outstanding for Purchase of Common Stock (Details)	Sep. 30, 2016$ / sharesshares
Investors in Rights Offering [Member] | Series D Warrants [Member] | Minimum [Member]
Exercise Price (in dollars per share) | $ / shares	$ 2.42
Investors in Rights Offering [Member] | Series D Warrants [Member] | Maximum [Member]
Exercise Price (in dollars per share) | $ / shares	$ 2.43
Investors in Rights Offering [Member] | Series D Warrants [Member]
Number of Common Shares (in shares)	1,307,275
The Home Depot [Member] | Purchasing Agreement [Member]
Number of Common Shares (in shares)	6,955,391
Exercise Price (in dollars per share) | $ / shares	$ 0.86
Riverwood Warrants [Member] | RW LSG Management Holdings LLC [Member]
Number of Common Shares (in shares)	12,664,760
Riverwood Warrants [Member] | Certain Other Investors [Member]
Number of Common Shares (in shares)	5,427,751
September Two Thousand Twelve Warrants [Member] | Cleantech A [Member]
Number of Common Shares (in shares)	3,406,041
Exercise Price (in dollars per share) | $ / shares	$ 0.72
September Two Thousand Twelve Warrants [Member] | Cleantech B [Member]
Number of Common Shares (in shares)	593,959
Exercise Price (in dollars per share) | $ / shares	$ 0.72
September Two Thousand Twelve Warrants [Member] | Portman [Member]
Number of Common Shares (in shares)	4,000,000
Exercise Price (in dollars per share) | $ / shares	$ 0.72
Private Placement Series H [Member] | Acquillian Investments LLC [Member]
Number of Common Shares (in shares)	830,508
Exercise Price (in dollars per share) | $ / shares	$ 1.18
Pegasus Warrant [Member] | Pegasus Capital [Member]
Number of Common Shares (in shares)	10,000,000
Exercise Price (in dollars per share) | $ / shares	$ 0.50
Series J Warrants [Member] | Series J Holders [Member]
Number of Common Shares (in shares)	233,364,300
Exercise Price (in dollars per share) | $ / shares	$ 0.001
Series J Warrants [Member]
Exercise Price (in dollars per share) | $ / shares	$ 0.001
Medley Warrant [Member] | Medley Capital Corporation [Member]
Number of Common Shares (in shares)	10,000,000
Exercise Price (in dollars per share) | $ / shares	$ 0.95
Pegasus Guaranty Warrants [Member] | Pegasus Capital [Member]
Number of Common Shares (in shares)	10,000,000
Series K Warrant [Member] | Pegasus Capital [Member]
Number of Common Shares (in shares)	14,777,932
Exercise Price (in dollars per share) | $ / shares	$ 0.12
Number of Common Shares (in shares)	313,327,917

Note 10 - Earnings (Loss) Per45

Note 10 - Earnings (Loss) Per Share (Details Textual) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Series J Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.001		$ 0.001
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	275.2	213.3	272.9	209.8

Note 10 - Earnings (Loss) Per46

Note 10 - Earnings (Loss) Per Share - Computation of Basic and Diluted Net Loss Per Share of Common Stock (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Controlling Shareholders [Member]
Net loss attributable to common stock	$ (899,067)	$ 203,149	$ (10,721,168)	$ (11,841,266)
Deemed dividends related to the Series J Preferred Stock attributable to all shareholders	(5,002,012)	(11,742,251)	(7,914,361)	(23,178,283)
Undistributed net loss	$ (5,901,079)	$ (11,539,102)	$ (18,635,530)	$ (35,019,549)
Basic and diluted weighted average number of common shares outstanding (in shares)	342,868,339	303,817,579	334,318,073	296,699,120
Basic and diluted net loss per common share (in dollars per share)	$ (0.02)	$ (0.04)	$ (0.06)	$ (0.12)
Noncontrolling Shareholders [Member]
Net loss attributable to common stock	$ (263,153)	$ 66,195	$ (3,169,433)	$ (3,934,793)
Deemed dividends related to the Series J Preferred Stock attributable to all shareholders	(1,464,066)	(3,826,160)	(2,339,674)	(7,702,028)
Undistributed net loss	$ (1,727,219)	$ (3,759,965)	$ (5,509,106)	$ (11,636,821)
Basic and diluted weighted average number of common shares outstanding (in shares)	100,356,002	98,997,606	98,832,387	98,591,636
Basic and diluted net loss per common share (in dollars per share)	$ (0.02)	$ (0.04)	$ (0.06)	$ (0.12)
Net loss attributable to common stock	$ (1,161,742)	$ 283,787	$ (13,885,151)	$ (15,761,616)

Note 11 - Related Party Trans47

Note 11 - Related Party Transactions (Details Textual) - USD ($)	Jul. 19, 2016	Feb. 23, 2016	Jul. 19, 2016	Sep. 30, 2016
Pegasus Capital [Member]
Ownership Percentage of Subsidiary Held in Parent				90.40%
Holdings III [Member ] | Series J Preferred Stock [Member] | Series J Redeemable Convertible Preferred Stock [Member]
Stock Issued During Period, Shares, New Issues	5,000	3,000		29,525
Proceeds from Issuance of Redeemable Preferred Stock			$ 8,000,000	$ 29,600,000

Note 12 - Restructuring Expen48

Note 12 - Restructuring Expense (Details Textual)	Sep. 30, 2016USD ($)
Restructuring and Related Cost, Expected Cost Remaining	$ 265,693

Note 12 - Restructuring Expen49

Note 12 - Restructuring Expense - Accrued Liability Associated with Restructuring Charges (Details)	9 Months Ended
	Sep. 30, 2016USD ($)
Facility Closing [Member]
Accrued liability	$ 139,385
Charges
Payments	(119,385)
Accrued liability	20,000
Excess Facilities [Member]
Accrued liability	241,493
Charges
Payments
Accrued liability	241,493
Other Exit Costs [Member]
Accrued liability	12,880
Charges
Payments	(8,680)
Accrued liability	4,200
Accrued liability	393,758
Charges
Payments	(128,065)
Accrued liability	$ 265,693

Note 13 - Concentrations of C50

Note 13 - Concentrations of Credit Risk (Details Textual) - Customer Concentration Risk [Member]	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Sales Revenue, Net [Member] | One Customer [Member]
Concentration Risk, Percentage	86.00%	89.00%	89.00%	88.00%
Sales Revenue, Net [Member]
Number of Major Customers	1	1	1	1
Accounts Receivable [Member] | One Customer [Member]
Concentration Risk, Percentage			70.00%		70.00%
Accounts Receivable [Member]
Number of Major Customers			1		1

Note 14 - Commitments and Con51

Note 14 - Commitments and Contingencies (Details Textual) - USD ($)	Dec. 04, 2015	Nov. 30, 2015	Jun. 22, 2012	Dec. 31, 2015
Geveran Case [Member] | J.P. Morgan [Member]
Appeal Bond	$ 20,100,000
Geveran Case [Member] | J.P. Morgan and Lighting Science Group Corporation [Member]
Appeal Bond	40,200,000
Geveran Case [Member]
Loss Contingency, Damages Sought, Value			$ 25,000,000
Loss Contingency, Damages Awarded, Value		$ 40,200,000
Appeal Bond	$ 20,100,000
Litigation Settlement, Amount				$ 200,000
Litigation Settlement, Commissions Receivable				$ 1,700,000
Litigation Settlement, Percentage of Future Sales Receivable				5.00%

Note 15 - Subsequent Events (De

Note 15 - Subsequent Events (Details Textual) - Subsequent Event [Member] - shares	Oct. 31, 2016	Oct. 13, 2016
Conversion of Series I Preferred Stock into Common Stock [Member]
Number of Shares or Securities Converted		1,000
Stock Issued During Period, Shares, Conversion of Convertible Securities		1,052,632
Conversion of Series H Preferred Stock into Common Stock [Member]
Number of Shares or Securities Converted	2,095
Stock Issued During Period, Shares, Conversion of Convertible Securities	2,205,264