Acorn Energy (ACFN) 10-K 27 Mar 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Mar. 22, 2019	Jun. 30, 2018
Document And Entity Information
Entity Registrant Name	ACORN ENERGY, INC.
Entity Central Index Key	0000880984
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 8,400
Entity Common Stock, Shares Outstanding		29,555,786
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 973	$ 481
Restricted cash	290
Accounts receivable, net	665	1,103
Inventory, net	261	229
Other current assets	144	91
Investment in DSIT		5,800
Deferred charges	803	999
Total current assets	3,136	8,703
Property and equipment, net	73	139
Other assets	710	380
Total assets	3,919	9,222
Current liabilities:
Short-term bank credit		313
Accounts payable	246	489
Accrued expenses	430	466
Deferred revenue	2,734	2,753
Due to Acorn directors (former directors as of August 6, 2018)	250	1,690
Due to DSIT		1,624
Other current liabilities	127	185
Total current liabilities	3,787	7,520
Long-term liabilities:
Deferred revenue	1,327	811
Other long-term liabilities	2	139
Due to Acorn director (former director as of August 6, 2018)	33
Total long-term liabilities	1,362	950
Commitments and contingencies (Note 11)
(Deficit)/Equity:
Acorn Energy, Inc. shareholders Common stock - $0.01 par value per share: Authorized - 42,000,000 shares; Issued - 30,357,706 and 30,302,271 shares at December 31, 2018 and 2017, respectively	304	303
Additional paid-in capital	100,340	99,819
Warrants	1,118	1,600
Accumulated deficit	(100,064)	(98,215)
Treasury stock, at cost - 801,920 shares at December 31, 2018 and 2017	(3,036)	(3,036)
Total Acorn Energy, Inc. shareholders' (deficit)/equity	(1,338)	471
Non-controlling interests	108	281
Total (deficit)/equity	(1,230)	752
Total liabilities and (deficit)/equity	$ 3,919	$ 9,222

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	42,000,000	42,000,000
Common stock, shares issued	30,357,706	30,302,271
Treasury stock, shares	801,920	801,920

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Revenue	$ 5,087	$ 4,350
Cost of sales	1,965	1,903
Gross profit	3,122	2,447
Operating expenses:
Research and development expenses, net	542	518
Selling, general and administrative expenses	3,956	3,840
Total operating expenses	4,498	4,358
Operating loss	(1,376)	(1,911)
Finance expense, net	(104)	(231)
Loss before income taxes	(1,480)	(2,142)
Income tax expense		(41)
Net loss after income taxes	(1,480)	(2,183)
Share of income in DSIT	33	450
Impairment of investment in DSIT	(33)	(308)
Loss on sale of interest in DSIT, net of transaction costs and withholding taxes	(607)
Loss before discontinued operations	(2,087)	(2,041)
Income from discontinued operations, net of income taxes		698
Net loss	(2,087)	(1,343)
Non-controlling interest share of loss - continuing operations	86	174
Net loss attributable to Acorn Energy, Inc. shareholders.	$ (2,001)	$ (1,169)
Basic and diluted net loss per share attributable to Acorn Energy, Inc. shareholders:
From continuing operations	$ (0.07)	$ (0.06)
From discontinued operations		0.02
Net loss per share attributable to Acorn Energy, Inc. shareholders	$ (0.07)	$ (0.04)
Weighted average number of shares outstanding attributable to Acorn Energy, Inc. shareholders - basic	29,540,000	29,423,000
Weighted average number of shares outstanding attributable to Acorn Energy, Inc. shareholders - diluted	29,540,000	29,423,000

Consolidated Statements of Chan

Consolidated Statements of Changes in (Deficit)/Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-In Capital [Member]	Warrants [Member]	Accumulated Deficit [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Total Acorn Energy, Inc. Shareholders' Equity (Deficit) / Equity [Member]	Non-Controlling Interests [Member]	Total
Balances at Dec. 31, 2016	$ 301	$ 99,767	$ 1,600	$ (97,046)	$ (3,036)	$ (254)	$ 1,332	$ 555	$ 1,887
Balances, shares at Dec. 31, 2016	30,125,000
Net loss				(1,169)			(1,169)	(174)	(1,343)
Deconsolidation of GridSense (see Note 4)						254	254		254
Shares issued in lieu of director fees (see Note 15 (a))	$ 2	30					32		32
Shares issued in lieu of director fees, shares (see Note 15 (a))	177,000
Accrued dividend in OmniMetrix preferred shares								(100)	(100)
Stock option compensation		22					22		22
Balances at Dec. 31, 2017	$ 303	99,819	1,600	(98,215)	(3,036)		471	281	752
Balances, shares at Dec. 31, 2017	30,302,000
Net loss				(2,001)			(2,001)	(86)	(2,087)
Shares issued in lieu of director fees (see Note 15 (a))	$ 1	13					14		14
Shares issued in lieu of director fees, shares (see Note 15 (a))	56,000
Accrued dividend in OmniMetrix preferred shares								(87)	(87)
Stock option compensation		26					26		26
Adjustment of retained earnings in accordance with ASC 606 (see Note 17)				152			152		152
Value of expired warrants		482	(482)
Balances at Dec. 31, 2018	$ 304	$ 100,340	$ 1,118	$ (100,064)	$ (3,036)		$ (1,338)	$ 108	$ (1,230)
Balances, shares at Dec. 31, 2018	30,358,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Cash flows used in operating activities:
Net loss	$ (2,087)	$ (1,343)
Adjustments to reconcile net loss to net cash used in operating activities (see Schedule A)	(336)	(289)
Net cash used in operating activities - continuing operations	(2,423)	(1,632)
Net cash used in operating activities - discontinued operations		(44)
Net cash used in operating activities	(2,423)	(1,676)
Cash flows provided by investing activities:
Proceeds from the sale of interests in DSIT, net of transaction costs and cash divested	5,261
Release of escrow deposits		579
Net cash provided by investing activities - continuing operations	5,261	579
Net cash provided by investing activities - discontinued operations		100
Net cash provided by investing activities	5,261	679
Cash flows provided by (used in) financing activities:
Short-term bank credit, net	(313)	(63)
Proceeds from director loans		1,300
Repayment of loans from former director	(1,400)
Repayment of loans from DSIT	(340)
Net cash provided by (used in) financing activities - continuing operations	(2,053)	1,237
Net cash used in financing activities - discontinued operations
Net cash provided by (used in) financing activities	(2,053)	1,237
Effect of exchange rate changes on cash and cash equivalents - continuing operations	(3)
Effect of exchange rate changes on cash and cash equivalents - discontinued operations
Net increase in cash and cash equivalents	782	240
Cash and cash equivalents at beginning of year - discontinued operations		19
Cash, cash equivalents and restricted cash at beginning of year - continuing operations	481	222
Cash and cash equivalents at end of year - discontinued operations
Cash, cash equivalents and restricted cash at end of year - continuing operations	1,263	481
Cash, cash equivalents and restricted cash consist of the following: End of period
Cash and cash equivalents	973	481
Restricted cash	290
Cash, cash equivalents and restricted cash, End of period	1,263	481
Cash, cash equivalents and restricted cash consist of the following: Beginning of period
Cash and cash equivalents	481	241
Restricted cash
Cash, cash equivalents and restricted cash, Beginning of period	481	241
Cash paid during the year for:
Interest	84	72
Income taxes	388	42
A. Adjustments to reconcile net loss to net cash used in operating activities:
Loss from discontinued operations		(698)
Depreciation and amortization	66	75
Gain on sale of interests in DSIT, net of income taxes and transaction costs	607
Share of income in DSIT	(33)	(450)
Impairment of investment in DSIT	33	308
Stock-based compensation	26	22
Director fees paid in common stock	14	32
Changes in operating assets and liabilities:
Decrease (increase) in accounts receivable	438	(98)
Increase in inventory	(32)	(27)
Increase in other current assets and other assets	(35)	(229)
Increase in deferred revenue	497	786
Decrease in balances due to Acorn directors and DSIT	(1,517)
Increase (decrease) in accounts payable, accrued expenses other current and non-current liabilities and balances due to Acorn directors and DSIT	(400)	(10)
Adjustments to reconcile net loss to net cash used in operating activities	(336)	(289)
B. Non-cash investing and financing activities:
Accrued preferred dividends to outside investor in OmniMetrix subsequently converted to long-term loan	$ 87	$ 100

Nature of Operations

Nature of Operations	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations	NOTE 1—NATURE OF OPERATIONS (a) Description of Business Acorn Energy, Inc. (“Acorn” or “the Company”) is a Delaware corporation which is holding company focused on technology-driven solutions for energy infrastructure asset management. Following the sale of its remaining interests in DSIT Solutions Ltd. (“DSIT”) in February 2018 (the 2018 DSIT Transaction) , the Company provides the following services and products through its OmniMetrix TM ● Power Generation (“PG”) monitoring. ● Cathodic Protection (“CP”) monitoring. On January 18, 2018, the Company entered into a Share Purchase Agreement for the sale of its remaining interest in DSIT to an Israeli investor group. Following the closing of the transaction on February 14, 2018, the Company will no longer report DSIT’s results on the equity method. The Company’s operations are based in the United States and in Israel through its investment in DSIT until the closing of the 2018 DSIT Transaction. Acorn’s shares are traded on the OTCQB marketplace under the symbol ACFN. See Notes 16 and 17 for segment information and major customers. (b) Liquidity As of December 31, 2018, the Company had approximately $973 of corporate cash and cash equivalents excluding restricted cash of $290 held at a bank in Israel. In February 2018, the Company sold its remaining interest in DSIT for $5,800 and received cash proceeds of approximately $4,200 (net of $1,600 of the balance due to DSIT which was assigned to the purchasers) which was used to pay transaction costs, withholding taxes, repay director loans and accrued interest and other liabilities. As of March 22, 2019, the Company had corporate cash of approximately $814 excluding restricted cash of $290 held at a bank in Israel. Such cash plus the cash generated from operations and borrowing from the OmniMetrix Loan and Security Agreement, will provide sufficient liquidity to finance the operating activities of Acorn and OmniMetrix at their current level of operations for the foreseeable future and for the twelve months from the issuance of these financial statements in particular. (c) Accounting Principles The consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). (d) Use of Estimates in Preparation of Financial Statements The preparation of consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities as of the date of the financial statements, and the reported amounts of revenues and expenses during the reporting periods. As applicable to these consolidated financial statements, the most significant estimates and assumptions relate to uncertainties with respect to income taxes, inventories, account receivable allowances, contingencies and analyses of the possible impairments. (e) Amounts in the Notes to the Financial Statements All dollar amounts in the notes to the consolidated financial statements are in thousands except for per share data.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation and Presentation The consolidated financial statements include the accounts of the Company and its subsidiaries. In these consolidated financial statements, “subsidiaries” are companies that are over 50% controlled, the accounts of which are consolidated with those of the Company. Significant intercompany transactions and balances are eliminated in consolidation; profits from intercompany sales, are also eliminated; non-controlling interests are included in equity. When the Company does not have a controlling interest in an entity but exerts significant influence over the entity’s operating and financial decisions, the Company applies the equity method of accounting in which it records in earnings its share of income or losses of the entity. Reclassification Certain reclassifications have been made to the Company’s consolidated financial statements for the year ended December 31, 2017 to conform to the current period’s consolidated financial statement presentation. There was no effect on total assets, equity and net loss. Discontinued Operations In April 2016, the Company announced that it decided to cease operations of its GridSense subsidiary and initiate the liquidation of the GridSense assets. Following the decision to cease GridSense operations, the Company wrote down all GridSense assets to their estimated realizable values at the time and accrued for estimated severance costs and lease commitments. As a result of this decision, GridSense is reported as a discontinued operation in its consolidated financial statements for all periods presented (see Note 4). Functional Currency and Foreign Currency Transactions The currency of the primary economic environment in which the operations of Acorn and its U.S. subsidiaries are conducted is the United States dollar (“dollar”). Accordingly, the Company and all of its U.S. subsidiaries use the dollar as their functional currency. The financial statements of DSIT whose functional currency is the New Israeli Shekel (“NIS”) have been translated in accordance with applicable accounting principles. Assets and liabilities are translated at year-end exchange rates, while revenues and expenses are translated at average exchange rates during the year. Differences resulting from translation are presented in equity as Accumulated Other Comprehensive Income. Gains and losses on foreign currency transactions and exchange gains and losses denominated in non-functional currencies are reflected in finance income (expense), net. Subsequent to the sale of our DSIT equity level investment, this is no longer applicable in the consolidated statements of operations. Cash Equivalents The Company considers all highly liquid investments, which include money market funds and short-term bank deposits (up to three months from date of deposit or with maturity of three months from date of purchase) that are not restricted as to withdrawal or use, to be cash equivalents. Accounts Receivable Accounts receivable consists of trade receivables. Trade receivables are recorded at the invoiced amount. Allowance for Doubtful Accounts The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of customers to make required payments. This allowance is based on specific customer account reviews and historical collections experience. If the financial condition of the Company’s funding parties or customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required. The Company performs ongoing credit evaluations of its customers and does not require collateral. During the years ended December 31, 2018 and 2017, $0 was charged to expense, respectively. At December 31, 2018 and 2017, the balance in allowance for doubtful accounts was $11. Inventory Inventories are comprised of components (raw materials), work-in-process and finished goods, which are measured at net realizable value. OmniMetrix - Raw materials inventory is generally comprised of radios, cables, antennas, and electrical components. Finished goods inventory consists of fully assembled systems ready for final shipment to the customer. Costs are determined at cost of acquisition on a weighted average basis and include all outside production and applicable shipping costs. All inventories are periodically reviewed for impairment related to slow-moving and obsolete inventory. Non-Controlling Interests The Financial Accounting Standards Board (“FASB”) requires that non-controlling interests be reported as a component of equity, changes in a parent’s ownership interest while the parent retains its controlling interest be accounted for as equity transactions, and upon a loss of control, retained ownership interest be re-measured at fair value, with any gain or loss recognized in earnings. The Company attributes the applicable percentage of income and losses to the non-controlling interests associated with OmniMetrix and DSIT (up to the 2016 DSIT Transaction – see Note 3). Property and Equipment Property and equipment are presented at cost at the date of acquisition. Depreciation and amortization are calculated based on the straight-line method over the estimated useful lives of the depreciable assets, or in the case of leasehold improvements, the shorter of the lease term or the estimated useful life of the asset, a portion of which is allocated to cost of sales. Improvements are capitalized while repairs and maintenance are charged to operations as incurred. Treasury Stock Shares of common stock repurchased are recorded at cost as treasury stock. When shares are reissued, the cost method is used for determining cost. In accordance with GAAP, the excess of the acquisition cost over the reissuance price of the treasury stock, if any, is charged to additional paid-in capital, limited to the amount previously credited to additional paid-in capital, if any. Any excess is charged to accumulated deficit. Revenue Recognition The Company’s revenue recognition policy is consistent with applicable revenue recognition guidance and interpretations. The core principle of ASC 606 is to recognize revenue when promised goods or services are transferred to customers in an amount that reflects the consideration that is expected to be received for those goods or services. ASC 606 defines a five-step process to achieve this core principle, which includes: (1) identifying contracts with customers, (2) identifying performance obligations within those contracts, (3) determining the transaction price, (4) allocating the transaction price to the performance obligation in the contract, which may include an estimate of variable consideration, and (5) recognizing revenue when or as each performance obligation is satisfied. The Company assesses whether payment terms are customary or extended in accordance with normal practice relative to the market in which the sale is occurring. The Company’s sales arrangements generally include standard payment terms. These terms effectively relate to all customers, products, and arrangements regardless of customer type, product mix or arrangement size. If revenue recognition criteria are not satisfied, amounts received from customers are classified as deferred revenue on the balance sheet until such time as the revenue recognition criteria are met. Sales of OmniMetrix monitoring systems include the sale of equipment (“HW”) and of monitoring services (“Monitoring”). Sales of OmniMetrix equipment do not qualify as a separate unit of accounting. As a result, revenue (and related costs) associated with sale of equipment are recorded to deferred revenue (and deferred charges) upon shipment for PG and CP monitoring units. Revenue and related costs with respect to the sale of equipment are recognized over the estimated life of the units which are currently estimated to be three years (two years up to December 31, 2017). Revenues from the prepayment of monitoring fees (generally paid twelve months in advance) are initially recorded as deferred revenue upon receipt of payment from the customer and then amortized to revenue over the monitoring service period. See Notes 16 and 17 for the disaggregation of the Company’s revenue for the periods presented. Warranty Provision OmniMetrix generally grants their customers a one-year warranty on their products. Estimated warranty obligations are provided for as a cost of sales in the period in which the related revenues are recognized, based on management’s estimate of future potential warranty obligations and limited historical experience. Adjustments are made to accruals as warranty claim data and historical experience warrant. The Company’s warranty obligations may be materially affected by product or service failure rates and other costs incurred in correcting a product or service failure. Should actual product or service failure rates or other related costs differ from the Company’s estimates, revisions to the accrued warranty liability would be required. Concentration of Credit Risk Financial instruments, which potentially subject the Company to concentrations of credit risk, consist principally of cash and cash equivalents, escrow deposits and trade accounts receivable. The Company’s cash and cash equivalents were deposited primarily with U.S. banks and brokerage firms and amounted to $973 at December 31, 2018, excluding $290 of restricted cash held in a bank in Israel. The Company does not believe there is significant risk of non-performance by these counterparties. See Note 16(d) with respect to revenue from significant customers and concentrations of trade accounts receivables. Financial Instruments Fair values of financial instruments included in current assets and current liabilities are estimated to approximate their book values, due to the short maturity of such instruments. Research and Development Expenses Research and development expenses consist primarily of labor and related expenses and are charged to operations as incurred. Advertising Expenses Advertising expenses are charged to operations as incurred. Advertising expense was $23 and $17 for each of the years ended December 31, 2018 and 2017, respectively. Stock-Based Compensation The Company accounts for stock-based awards to employees in accordance with applicable accounting principles, which requires compensation expense related to share-based transactions, including employee stock options, to be measured and recognized in the financial statements based on a determination of the fair value of the stock options. The grant date fair value is determined using the Black-Scholes-Merton (“Black-Scholes”) pricing model. For all employee stock options, the Company recognizes expense over the requisite service period on an accelerated basis over the employee’s requisite service period (generally the vesting period of the equity grant). The Company’s option pricing model requires the input of highly subjective assumptions, including the expected stock price volatility, expected term, and forfeiture rate. Any changes in these highly subjective assumptions significantly impact stock-based compensation expense. Options awarded to purchase shares of common stock issued to non-employees in exchange for services are accounted for as variable awards in accordance with applicable accounting principles. Such options are valued using the Black-Scholes option pricing model. See Note 12(d) for the assumptions used to calculate the fair value of stock-based employee compensation. Upon the exercise of options, it is the Company’s policy to issue new shares rather than utilizing treasury shares. Deferred Income Taxes Deferred income taxes reflects the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes, as well as operating loss, capital loss and tax credit carryforwards. Deferred tax assets and liabilities are classified as non-current in accordance with ASU 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes. Valuation allowances are established against deferred tax assets if it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates or laws is recognized in operations in the period that includes the enactment date. See Note 14(e) for the impact of the Tax Cuts and Jobs Act of 2017. Income Tax Uncertainties The calculation of the Company’s tax liabilities involves dealing with uncertainties in the application of complex tax regulations. The Company recognizes liabilities for uncertain tax positions based on the two-step process prescribed by applicable accounting principles. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step requires the Company to estimate and measure the tax benefit as the largest amount that is more likely than not being realized upon ultimate settlement. It is inherently difficult and subjective to estimate such amounts, as this requires the Company to determine the probability of various possible outcomes. The Company reevaluates these uncertain tax positions on a quarterly basis. This evaluation is based on factors including, but not limited to, changes in facts or circumstances, changes in tax law, effectively settled issues under audit, and new audit activity. Such a change in recognition or measurement would result in the recognition of a tax benefit or an additional charge to the tax provision in the period. The Company recognizes interest and penalties as incurred in finance income (expense), net in the Consolidated Statements of Operations. Basic and Diluted Net Income (Loss) Per Share Basic net income (loss) per share is computed by dividing the net income (loss) attributable to Acorn Energy, Inc. by the weighted average number of shares outstanding during the year, excluding treasury stock. Diluted net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of shares outstanding plus the dilutive potential of common shares which would result from the exercise of stock options and warrants. The dilutive effects of stock options and warrants are excluded from the computation of diluted net loss per share if doing so would be antidilutive. The weighted average number of options and warrants that were excluded from the computation of diluted net loss per share, as they had an antidilutive effect, was approximately 3,778,631 and 4,172,000 for the years ending December 31, 2018 and 2017, respectively. The following data represents the amounts used in computing EPS and the effect on net income and the weighted average number of shares of dilutive potential common stock: Year ended December 31, 2018 2017 Net loss available to common stockholders $ (2,001 ) $ (1,169 ) Weighted average shares outstanding: -Basic 29,540 29,423 Add: Warrants — — Add: Stock options — — -Diluted 29,540 29,423 Basic and diluted net loss per share $ (0.07 ) $ (0.04 ) Fair Value Measurement The Company follows the provisions of the accounting standard which defines fair value, establishes a framework for measuring fair value and enhances fair value measurement disclosure. Under these provisions, fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. The standard establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use on unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy is described below: Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for assets or liabilities. The fair value hierarchy gives the highest priority to Level 1 inputs. Level 2: Observable prices that are based on inputs not quoted on active markets but corroborated by market data. Level 3: Unobservable inputs are used when little or no market data is available. The fair value hierarchy gives the lowest priority to Level 3 inputs. Recently Issued Accounting Principles Other than the announcement noted below, there have been no recent accounting pronouncements or changes in accounting pronouncements during the year ended December 31, 2018, that are of material significance, or have potential material significance, to the Company. In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). This update outlines a new comprehensive revenue recognition model that supersedes most current revenue recognition guidance and requires companies to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The FASB has issued several updates to ASU 2014-09, which collectively with ASU 2014-09, represent the FASB Accounting Standards Codification Topic 606 (“ASC 606”). In September 2017, the FASB issued ASU 2017-13, Revenue Recognition (Topic 605), Revenue from Contracts with Customer (Topic 606), Leases (Topic 840) and Leases (Topic 842), which provides additional implementation guidance on the previously issued ASU 2016-02 Leases (Topic 842). On January 1, 2018, we adopted ASC 606 for all contracts using the modified retrospective method, which means the historical periods are presented under the previous revenue standards with the cumulative net income effect being adjusted through retained earnings. See Note 17. In August 2016 FASB issued Accounting Standards Update No. 2016-15 Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments. The amendments in this Update provide guidance on the eight specific cash flow issues and apply to all entities, including both business entities and not-for-profit entities that are required to present a statement of cash flows under Topic 230. The amendments in this Update are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The adoption of this standard does not have a material impact to the Company’s consolidated financial statements. In November 2016 the FASB issued ASU 2016-18 Statement of Cash Flows (Topic 230). The amendments in this Update require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. The amendments in this Update are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. The adoption of this standard does not have a material impact to the Company’s consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases, which is effective for fiscal years, and interim periods within those years with early adoption permitted. Under ASU 2016-02, lessees will be required to recognize for all leases at the commencement date a lease liability, which is a lessee’s obligation to make lease payments arising from a lease measured on a discounted basis, and a right-to-use asset, which is an asset that represents the lessee’s right to use or control the use of a specified asset for the lease term. We adopted this standard on January 1, 2019 and are applying the transition guidance as of the date of adoption, under the current period adjustment method. As a result, we will recognize right-of-use assets and lease liabilities associated with our leases on January 1, 2019, with a cumulative-effect adjustment to the opening balance of accumulated earnings, while the comparable prior periods in our financial statements will continue to be reported in accordance with Topic 840, including the disclosures of Topic 840. The standard includes a number of optional practical expedients under the transaction guidance. We have elected the package of practical expedients which allows us to not reassess prior conclusions about lease identification, lease classification, and initial direct costs. We also made accounting policy elections by class of underlying asset to not apply the recognition requirements of the standard to leases with terms of 12 months or less and to not separate non-lease components from lease components. Consequently, each separate lease component and the non-lease components associated with that lease component will be accounted for as a single lease component for lease classification, recognition, and measurement purposes. Upon adoption of the standard, we expect to recognize a lease obligation liability ranging from $100 to $125 and a right-of-use asset ranging from $100 to $125. We believe that the standard will not have a material impact on our consolidated statements of income and comprehensive income or cash flows. In June 2018, the FASB issued ASU 2018-07, which simplifies the accounting for nonemployee share-based payment transactions. The amendments specify that Topic 718 applies to all share-based payment transactions in which a grantor acquires goods or services to be used or consumed in a grantor’s own operations by issuing share-based payment awards. The standard will be effective in the first quarter of fiscal year 2020, although early adoption is permitted (but no sooner than the adoption of Topic 606). The Company is currently evaluating the effect the adoption of this ASU will have on its financial statements. In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805) – Clarifying the Definition of a Business. This new guidance clarifies the definition of a business in a business combination. The guidance is effective beginning the first quarter of fiscal year 2018. Early adoption is permitted. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements.

DSIT Solutions, Ltd. ('DSIT')

DSIT Solutions, Ltd. ('DSIT')	12 Months Ended
	Dec. 31, 2018
Net income (loss) before income taxes for reportable segments
DSIT Solutions, Ltd. ('DSIT')	NOTE 3—DSIT SOLUTIONS, LTD. (“DSIT”) The assets and liabilities related to the deconsolidated operations of DSIT are reflected in the table below. The Due from Acorn balance at December 31, 2017 is comprised of a loan of $340 from DSIT and unreimbursed expenses of $999, both of which accrue interest at 3.15% per annum. Such balances were due the earlier of April 30, 2018 or the sale of Acorn’s remaining shares in DSIT. In addition to the above balances, the Due from Acorn balance also included $285 with respect to provisions for severance and vacation for the Company’s CFO who is an employee of DSIT. The loan from DSIT to Acorn is secured by the Company’s shares of DSIT. December 31, 2017 (unaudited) Current assets: Cash and cash equivalents $ 112 Restricted deposits 353 Accounts receivable 7,601 Unbilled revenue 3,433 Inventory 755 Due from Acorn 1,624 Other current assets 1,051 Total current assets 14,929 Property and equipment, net 563 Severance assets 4,168 Restricted deposits 2 Other assets 348 Total assets $ 20,010 Current liabilities: Short-term bank credit and current maturities of long-term bank debt $ 339 Accounts payable 730 Accrued payroll, payroll taxes and social benefits 1,627 Deferred revenue 682 Other current liabilities 3,088 Total current liabilities 6,466 Accrued severance 5,383 Other long-term liabilities 106 Total liabilities $ 11,955 On February 14, 2018, (the “Closing Date”), the Company closed on the sale of our remaining interest in DSIT to a group of Israeli investors for $5.8 million before transaction costs and withholding taxes. Accordingly, we adjusted our equity investment balance in DSIT to be equal to the gross proceeds received from the sale and recorded an impairment charge in 2017 of $308,000. In 2018, we recorded our 41.2% share of DSIT’s income or loss through the closing of the 2018 DSIT Transaction as well as our estimated transaction costs and withholding taxes on the transaction ($441,000 and $388,000, respectively) offset by $222,000, net of professional fees less interest income, refunded by the Israel Tax Authorities related to our 2016 Israeli tax return. From the proceeds, the Company also repaid $1,600 of amounts due to DSIT and $1,428 of loan principal and interest due to directors. The Company’s share of DSIT’s net income for the period from January 1, 2018 to the Closing Date and the year-ended December 31, 2017 is shown below: Period from January 1, 2018 to the Closing Date Year ended December 31, 2017 Revenue $ 4,481 $ 17,245 Cost of sales 2,842 10,644 Gross profit 1,639 6,601 Net income $ 160 $ 1,093 Acorn’s share of net income in DSIT $ 33 $ 450 The activity of the Company’s Investment in DSIT for the period from January 1, 2018 to December 31, 2018 can be seen below: Equity Investment balance in DSIT Balance at December 31, 2016 $ 5,658 Acorn’s share of net income in DSIT for the year ended December 31, 2017 450 Impairment (308 ) Balance at December 31, 2017 5,800 Acorn’s share of net income in DSIT for the period from January 1, 2018 to the Closing Date 33 Impairment (33 ) Sale of Investment in DSIT (5,800 ) Balance at December 31, 2018 $ — In the Company’s sale of its shares of DSIT Solutions Ltd. (“DSIT”), the Israel Tax Authorities (“ITA”) withheld tax of NIS 1,008, NIS 146 and NIS 1,359 in 2016, 2017 and 2018, respectively. Such amounts were recorded as expense ($266, $41 and $388) in each of those years. In August 2018, the Company received back from the ITA NIS 1,087 ($293 at the then exchange rate) consisting of $266 of tax, $21 of interest income and $6 of exchange gain. The Company received the refund following the filing of its 2016 Israeli tax return in which the Company claimed that it was due a refund of the withheld taxes in full as it believes that each of the sale transactions is exempt from tax under Israeli tax law. The ITA did not timely respond to the Company’s refund claim for the 2016 tax withheld and under Israeli tax law was required to return the tax withheld in the 2016 transaction with interest. However, the Company had to provide a letter to the ITA stating that it understands that the return of the tax withheld resulting from its 2016 Israeli tax filing does not constitute the consent of the ITA to the method of reporting and the tax refund deriving from it and another letter whereby the Company committed not to transfer those funds received out of Israel until the end of the ITA’s review. The ITA has requested documentation of the transaction to begin its review of Acorn’s position. The Company has recorded the $222, net of fees of $65 offset by interest income of $21, as part of the gain (loss) on sale of interest of DSIT in the third quarter of 2018 relating to the 2016 DSIT transaction withholding. This offsets the loss on the 2018 DSIT transaction which reduced the loss recorded in 2018 to $607. The Company does not believe it will have to return such funds to the ITA at the end of the ITA’s review. However, as the Company committed not to transfer those funds out of Israel until the completion of the ITA’s review, such funds are deemed to be restricted and are reflected as such on the Company’s balance sheet as of September 30, 2018. By statute, the funds will no longer be restricted the earlier of December 31, 2022 or the completion of the ITA’s review of the Company’s tax position. The Company believes that the ITA will complete its review of the Company’s tax position by the end of 2019. The amount received is reflected as restricted cash as of December 31, 2018. The Company has filed its Israeli return for 2017 and requested a refund of the NIS 146 tax withheld (currently valued at $40 before interest) and plans to file its 2018 return and request a refund of the NIS 1,358 tax withheld (currently valued at $375 before interest). The Company will record a tax benefit on the tax withheld in 2017 and 2018 if and when those monies are remitted back to the Company by the ITA.

Discontinued Operations

Discontinued Operations	12 Months Ended
	Dec. 31, 2018
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	NOTE 4— Discontinued Operations On April 21, 2016, the Company announced that it decided to cease operations of its GridSense subsidiary and initiate the liquidation of the GridSense assets. As a result of this decision, GridSense is being reported as a discontinued operation. Following the decision to cease GridSense operations, the Company wrote down all GridSense assets to their estimated realizable values at the time and accrued for estimated severance costs of $140 and lease commitments of $100 in GridSense’s first 2016 quarter results. On July 12, 2016, the Company and its GridSense subsidiary completed the sale of the GridSense assets to Franklin Fueling Systems, Inc., a wholly-owned subsidiary of Franklin Electric Co., Inc. for a gross sales price of $1,000 of which $100 was set aside as an indemnity escrow. In the second quarter of 2017, $50 of the escrow was released to GridSense. These funds were used to settle claims by both Acorn and OmniMetrix following the cessation of settlements with outside creditors (see below). The remaining $50 escrow balance was released in July 2017. With the proceeds from the July 2016 sale, GridSense paid off approximately $240 of previously accrued severance and other payroll costs. GridSense recorded a gain of $944 (net of transaction costs) on this transaction as the value of the GridSense assets sold had previously been written down to nearly zero. Such gain was included in discontinued operations in the third quarter of 2016. Also, following the sale, GridSense engaged a third-party liquidation officer to satisfy, to the extent of the funds available from the remaining proceeds, the claims of GridSense creditors, including Acorn which is GridSense’s largest creditor. Through December 31, 2016, the third-party liquidator settled approximately $459 of outside creditor claims while disbursing approximately $47 to those creditors. At December 31, 2016, GridSense had approximately $19 of cash available (excluding escrow amounts) for satisfaction of remaining creditor claims of approximately $314. During the nine months ended September 30, 2017, the liquidator settled $70 of claims while disbursing $7 to outside creditors. These settlements occurred in the first quarter of 2017 with no settlements with outside creditors being made subsequent to the first quarter of 2017. On September 25, 2017 (the “Liquidation Date”), the Board of Directors of GridSense Inc. decided to dissolve and wind up the affairs of GridSense Inc. and adopted a Plan of Liquidation and Dissolution (the “Plan”). In accordance with the Plan, which was adopted on the same date, GridSense Inc. filed and executed Articles of Dissolution of the Corporation with the State of Colorado and established a liquidating trust to which all assets and liabilities of GridSense Inc. were transferred to in order to implement the winding up of the business. In addition, GridSense Pty Ltd. (“GPL”), the parent company of GridSense’s former operating company in Australia, has been deregistered by the Australian Securities & Investments Commission (“ASIC”). As a result of the deregistration, which is akin to a Chapter 7 bankruptcy in the US, (i) GPL has ceased to exist as a legal entity and its property is deemed vested in ASIC, (ii) the former officers and directors of GPL no longer have the right to deal with property registered in GPL’s name and (iii) legal proceedings against GPL cannot be commenced or continued. Accordingly, following the two aforementioned events, GridSense (GridSense Inc. and GPL) has been deconsolidated from the books of the Company. The Company recorded a gain on the deconsolidation of GridSense comprised of the elimination of the net liabilities of GridSense of $914 (see below) and the Accumulated Other Comprehensive Loss of $254 associated with GridSense. Assets and liabilities related to the discontinued operations of GridSense are as follows: As of the Liquidation Date* Cash $ 10 Other current assets and non-current assets — Total assets $ 10 Accounts payable $ 430 Accrued payroll, payroll taxes and social benefits 90 Other current and non-current liabilities 404 Total liabilities $ 924 Net liabilities $ 914 * Just prior to the deconsolidation GridSense’s operating results for the period from January 1, 2017 to the Liquidation Date are included in “Income (loss) from discontinued operations, net of income taxes” in the Company’s Consolidated Statements of Operations. Selected financial information for GridSense’s operations for those periods are presented below: Year ended December 31, 2017 Net income (loss) $ 38 Gain on deconsolidation 660 Income (loss) from discontinued operations, net of income taxes $ 698

Investment in Omnimetrix

Investment in Omnimetrix	12 Months Ended
	Dec. 31, 2018
Schedule of Investments [Abstract]
Investment in Omnimetrix	NOTE 5—INVESTMENT IN OMNIMETRIX On October 16, 2015, one of the Company’s directors (such director resigned from the board on August 6, 2018) acquired a 10% interest in the Company’s OmniMetrix Holdings, Inc. subsidiary (“Holdings”) for $500 through the purchase of preferred stock. Holdings is the holder of 100% of the membership interests OmniMetrix, LLC through which the Company operates its M2M and pipeline monitoring activities. In the transaction, the director acquired 1,000 shares of Series A Preferred Stock (the “OmniMetrix Preferred Stock”) of Holdings. Subsequently, on November 23, 2015, the director acquired an additional 1,000 shares of OmniMetrix Preferred Stock for an additional $500. The $1,000 investment by the director has been recorded as an increase in non-controlling interests. A dividend of 10% per annum accrues on the OmniMetrix Preferred Stock. The dividend is payable on the first anniversary of the funding of the investment and quarterly thereafter for so long as the OmniMetrix Preferred Stock is outstanding and has not been converted to Common Stock. The dividend is payable in cash or the form of additional shares of OmniMetrix Preferred Stock at the election of the holder. Through December 31, 2016, a dividend payable of $115 was recorded with respect to the OmniMetrix Preferred Stock. On December 31, 2016, the director agreed to treat the $115 of accrued dividends as a loan to OmniMetrix which bears interest at 8% per year. Such loan is in addition to the $50 loan given by the director to OmniMetrix in December of 2016. During the year ended December 31, 2017, $100 of dividends accrued on the Preferred Stock and added to the loan balance. All amounts due (principal and interest) are due the later of April 30, 2018 or 90 days following the advance of any new loans (such as the quarterly dividend accrual). During the year ended December 31, 2017, the Company accrued $16 of interest with respect to these director loans. On May 14, 2018, Holdings and the director entered into an agreement whereby effective May 1, 2018, the dividend on the Preferred Stock was reduced to 8%. In addition, all the amounts due to the director (accrued dividends, loan and accrued interest) and all future dividends that shall accrue on the Preferred Stock through June 30, 2020, will be paid by Holdings pursuant to an agreed-upon payment schedule which ends on June 30, 2020. During the year ended December 31, 2018, Holdings made payments of $100 in the aggregate in accordance with the agreed upon payment schedule and additional quarterly dividends of $87 in the aggregate were accrued. At December 31, 2018, the obligation to the director was $283, representing unpaid accrued dividends. This amount, in addition to all future dividends that shall accrue on the Preferred Stock, will be paid by Holdings to the director quarterly as follows: In the year ending December 31, 2019 $ 250 In the six-month period ended June 30, 2020 $ 153 Dividends shall be paid only to the extent provided under Holdings’ Amended and Restated Certificate of Incorporation and as permitted under applicable law. The OmniMetrix Preferred Stock may convert at the option of the holder on a one-for-one basis into OmniMetrix common stock, subject to appropriate adjustments for corporate reorganizations, mergers, stock splits, etc. The OmniMetrix Preferred Stock has full ratchet anti-dilution protection and will not be diluted by any issuances below a pre-money equity valuation of $5,500 for OmniMetrix.

Restructuring and Related Charg

Restructuring and Related Charges	12 Months Ended
	Dec. 31, 2018
Restructuring and Related Activities [Abstract]
Restructuring and Related Charges	NOTE 6 — RESTRUCTURING AND RELATED CHARGES In 2013, OmniMetrix restructured its operations to better align expenses with revenues following a change in management. The restructuring involved employee severance and termination benefits as well as a charge for a significant reduction in the utilization of its leased facility in Buford and a write-down of a majority of the remaining book value of leasehold improvements associated with the leased facility. During the year ended December 31, 2017, OmniMetrix paid $46 of this liability and accrued an additional $16 which is included in Selling, general and administrative expense in the year ended December 31, 2017. The remaining accrued restructuring balance at December 31, 2017 of $129 is included in Other current liabilities ($64) and Other long-term liabilities ($65) in the Company’s Consolidated Balance Sheets. During the year ended December 31, 2018, the liability was reduced by $64 of this liability. The remaining accrued restructuring balance at December 31, 2018 of $65 is included in Other current liabilities in the Company’s Consolidated Balance Sheets.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2018
Inventory Disclosure [Abstract]
Inventory	NOTE 7—INVENTORY As of December 31, 2018 2017 Raw materials $ 152 $ 182 Finished goods 109 47 $ 261 $ 229 At December 31, 2018 and 2017, the Company’s inventory reserve was $0 and $0, respectively.

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	NOTE 8—PROPERTY AND EQUIPMENT, NET Property and equipment consists of the following: Estimated Useful Life (in years) As of December 31, 2018 2017 Cost: Computer hardware and software 3 - 5 $ 55 $ 55 Equipment 7 145 145 Leasehold improvements Term of lease 339 339 539 539 Accumulated depreciation and amortization Computer hardware and software 55 55 Equipment 120 96 Leasehold improvements 291 249 466 400 Property and equipment, net $ 73 $ 139 Depreciation and amortization in respect of property and equipment amounted to $66 and $75 for 2018 and 2017, respectively.

Debt

Debt	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Debt	NOTE 9—DEBT (a) OmniMetrix In February 2016, OmniMetrix signed a Loan and Security Agreement with a lender providing OmniMetrix with access to accounts receivable formula-based financing of up to $500. In connection with this financing arrangement, OmniMetrix granted the lender a security interest in OmniMetrix’s receivables, inventory and certain other assets. Debt incurred under this financing arrangement bore interest at the greater of prime (3.75% at December 31, 2016) plus 2% or 6% per year. In addition, OmniMetrix was to pay a monthly service charge of 1.125% of the average aggregate principal amount outstanding for the prior month, for a current effective rate of interest on advances of 19.5%. In September 2016, the abovementioned Loan and Security Agreement was amended to reflect a reduced monthly service charge of 1.0% and modified formula determining the amount available from 80% of eligible hardware invoices and 40% of eligible monitoring invoices to 75% of all eligible invoices. In return, OmniMetrix agreed to maintain a minimum loan balance of $150 in its line-of-credit with the lender for a minimum of one year beginning October 1, 2016. In October 2017, OmniMetrix renewed its Loan and Security Agreement providing OmniMetrix with access to accounts receivable formula-based financing of the lesser of 75% of eligible receivables or $1,000. Debt incurred under this financing arrangement bears interest at the greater of prime (4.50% at December 31, 2017) plus 2% or 6% per year. In addition, OmniMetrix is to pay a monthly service charge of 0.9% of the average aggregate principal amount outstanding for the prior month, for a current effective rate of interest on advances of 17.3%. OmniMetrix also agreed to continue to maintain a minimum loan balance of $150 in its line-of-credit with the lender for a minimum of one year beginning November 1, 2017. The line-of-credit expired in accordance with its terms on October 31, 2018 and OmniMetrix did not renew at that time. See Note 18, Subsequent Events, for recent update. OmniMetrix accounts receivable payments were applied to the outstanding balance until it was paid in full on November 6, 2018. OmniMetrix had an outstanding balance of $0 and $313 as of December 31, 2018 and 2017, respectively, pursuant to the Loan and Security Agreement.

Other Current Liabilities

Other Current Liabilities	12 Months Ended
	Dec. 31, 2018
Other Current Liabilities
Other Current Liabilities	NOTE 10—OTHER CURRENT LIABILITIES Other current liabilities consist of the following: As of December 31, 2018 2017 Taxes $ 25 $ 90 Warranty provision 37 31 Restructuring liabilities 65 64 $ 127 $ 185

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 11—COMMITMENTS AND CONTINGENCIES (a) Leases of Property Office lease payments for 2018 and 2017 were $97 and $79, respectively. OmniMetrix leases office space and office equipment under operating lease agreements. This office space lease expires December 31, 2019. The office equipment lease is month to month. The future minimum lease payments on non-cancelable operating leases as of December 31, 2018 are $109.

Equity

Equity	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Equity	NOTE 12—EQUITY (a) General At December 31, 2018 the Company had issued and outstanding 29,555,786 shares of its common stock, par value $0.01 per share. Holders of outstanding common stock are entitled to receive dividends when, as and if declared by the Board and to share ratably in the assets of the Company legally available for distribution in the event of a liquidation, dissolution or winding up of the Company. Holders of common stock do not have subscription, redemption, conversion or other preemptive rights. Holders of the common stock are entitled to elect all of the Directors on the Company’s Board. Holders of the common stock do not have cumulative voting rights, meaning that the holders of more than 50% of the common stock can elect all of the Company’s Directors. Except as otherwise required by Delaware General Corporation Law, all stockholder action is taken by vote of a majority of shares of common stock present at a meeting of stockholders at which a quorum (a majority of the issued and outstanding shares of common stock) is present in person or by proxy or by written consent pursuant to Delaware law (other than the election of Directors, who are elected by a plurality vote). On August 6, 2018, the Company’s stockholders approved an amendment to the Company’s restated certificate of incorporation to authorize a reverse split of the Company’s common stock at any time prior to August 6, 2019, at a ratio between one-for-ten and one-for-twenty, if and as determined by the Company’s Board of Directors. The Company is not authorized to issue preferred stock. Accordingly, no preferred stock is issued or outstanding. (b) Shares issued in lieu of director’s fees – See Note 15(a). (c) Conversion of director loan to common stock – See Note 15(b). (d) Summary Employee Option Information The Company’s stock option plans provide for the grant to officers, directors and other key employees of options to purchase shares of common stock. The purchase price may be paid in cash or at the end of the option term, if the option is “in-the-money”, it is automatically exercised “net”. In a net exercise of an option, the Company does not require a payment of the exercise price of the option from the optionee, but reduces the number of shares of common stock issued upon the exercise of the option by the smallest number of whole shares that has an aggregate fair market value equal to or in excess of the aggregate exercise price for the option shares covered by the option exercised. Each option is exercisable to one share of the Company’s common stock. Most options expire within five to ten years from the date of the grant, and generally vest over three-year period from the date of the grant. At the annual meeting of stockholders on September 11, 2012, the Company’s stockholders approved an Amendment to the Company’s 2006 Stock Incentive Plan to increase the number of available shares by 1,000,000 and an Amendment to the Company’s 2006 Stock Incentive Plan for Non-Employee Directors to increase the number of available shares by 200,000. In February 2019, the Company’s Board extended the expiration date of the 2006 Stock Incentive Plan until December 31, 2024. At December 31, 2018, 1,493,780 options were available for grant under the 2006 Amended and Restated Stock Incentive Plan and no options were available for grant under the 2006 Director Plan. In 2018 and 2017, 175,000 and 90,000 options were granted to directors and employees, respectively. In 2018, there were 5,000 grants to non-employees. In 2017, 1,500 options were granted to a non-employee. The fair value of the options issued was $43 and $18 in 2018 and 2017, respectively. No options were exercised in the years ended December 31, 2018 or 2017. The intrinsic value of options outstanding and of options exercisable at December 31, 2018 was $13 and $13, respectively. The Company utilized the Black-Scholes option-pricing model to estimate fair value, utilizing the following assumptions for the respective years (all in weighted averages): 2018 2017 Risk-free interest rate 2.5 % 2.2 % Expected term of options, in years 3.9 6.6 Expected annual volatility 123.6 % 83 % Expected dividend yield — % — % Determined weighted average grant date fair value per option $ 0.24 $ 0.18 The expected term of the options is the length of time until the expected date of exercising the options. With respect to determining expected exercise behavior, the Company has grouped its option grants into certain groups in order to track exercise behavior and establish historical rates. The Company estimated volatility by considering historical stock volatility over the expected term of the option. The risk-free interest rates are based on the U.S. Treasury yields for a period consistent with the expected term. The Company expects no dividends to be paid. The Company believes that the valuation technique and the approach utilized to develop the underlying assumptions are appropriate in determining the estimated fair value of the Company’s stock options granted in the years ended December 31, 2018 and 2017. Estimates of fair value are not intended to predict actual future events or the value ultimately realized by persons who receive equity awards. (e) Summary Option Information A summary of the Company’s option plans as of December 31, 2018 and 2017, as well as changes during each of the years then ended, is presented below: 2018 2017 Number of Options (in shares) Weighted Average Exercise Price Number of Options (in shares) Weighted Average Exercise Price Outstanding at beginning of year 1,401,489 $ 3.45 2,050,369 $ 3.62 Granted at market price 175,000 0.32 91,500 0.25 Exercised — — — — Forfeited or expired (110,000 ) 4.32 (740,380 ) 3.54 Outstanding at end of year 1,466,489 3.01 1,401,489 3.45 Exercisable at end of year 1,386,489 $ 3.16 1,393,155 $ 3.47 Summary information regarding the options outstanding and exercisable at December 31, 2018 is as follows: Outstanding Exercisable Range of Exercise Prices Number Outstanding Weighted Average Remaining Contractual Life Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price (in shares) (in years) (in shares) $0.14 – $0.77 527,523 2.99 $ 0.45 447,523 $ 0.47 $0.97 – $2.49 422,785 1.53 $ 1.55 422,785 $ 1.55 $3.51 – $5.91 125,466 1.50 $ 4.24 125,466 $ 4.24 $6.31 – $7.57 227,356 .83 $ 6.79 227,356 $ 6.79 $7.60 - $11.42 163,359 .98 $ 8.82 163,359 $ 8.82 1,466,489 1,386,489 Stock-based compensation expense included in Selling, general and administrative expense in the Company’s Consolidated Statements of Operations was $15 and $22 in the years ending December 31, 2018 and 2017, respectively. The total compensation cost related to non-vested awards not yet recognized was $30 for the year ended December 31, 2018. (f) Warrants The Company has issued warrants at exercise prices equal to or greater than market value of the Company’s common stock at the date of issuance. A summary of warrant activity follows: 2018 2017 Number of shares underlying warrants Weighted Average Exercise Price Number of shares underlying warrants Weighted Average Exercise Price Outstanding at beginning of year 2,654,423 $ 1.46 2,654,423 $ 1.46 Granted — — — — Exercised — — — — Forfeited or expired 262,281 3.14 — ― Outstanding and exercisable at end of year 2,392,142 $ 1.28 2,654,423 $ 1.46 The warrants outstanding at December 31, 2018 have a weighted average remaining contractual life of 1.34 years.

Finance Expense, Net

Finance Expense, Net	12 Months Ended
	Dec. 31, 2018
FINANCE EXPENSE, NET [Abstract]
Finance Expense, Net	NOTE 13—FINANCE EXPENSE, NET Finance income (expense), net consists of the following: Year ended December 31, 2018 2017 Interest income $ 6 $ 1 Interest expense* (113 ) (232 ) Exchange gain, net 3 — $ (104 ) $ (231 ) * Interest expense includes $6 and $123 with respect to Loans from Directors in the years ended December 31, 2018 and 2017 and $84 and $31 in interest related to the OmniMetrix Loan and Security Agreement in the years ended December 31, 2018 and 2017, respectively.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 14—INCOME TAXES (a) Composition of loss from continuing operations before income taxes is as follows: Year ended December 31, 2018 2017 Domestic $ (2,087 ) $ (2,142 ) Foreign — — $ (2,087 ) $ (2,142 ) Income tax expense consists of the following: Year ended December 31, 2018 2017 Current: Federal $ — $ — State and local — — Foreign ― 41 ― 41 Deferred: Federal — — State and local — — Foreign — — — — Total income tax expense $ ― $ 41 (b) Effective Income Tax Rates Set forth below is a reconciliation between the federal tax rate and the Company’s effective income tax rates with respect to continuing operations: Year ended December 31, 2018 2017 Statutory Federal rates 21 % 34 % Increase (decrease) in income tax rate resulting from: Tax on foreign activities ― (2 ) Other, net (primarily permanent differences) ― (1 ) Valuation allowance (21 )% (37 ) Effective income tax rates ― % (2 )% (c) Analysis of Deferred Tax Assets and (Liabilities) As of December 31, 2018 2017 Deferred tax assets (liabilities) consist of the following: Employee benefits and deferred compensation $ 1,035 $ 1,089 Investments and asset impairments 1,818 1,772 Other temporary differences (674 ) (686 ) Net operating loss and capital loss carryforwards 16,136 15,643 18,315 17,818 Valuation allowance (18,315 ) (17,818 ) Net deferred tax assets $ — $ — Valuation allowances relate principally to net operating loss carryforwards related to the Company’s consolidated tax losses as well as state tax losses related the Company’s OmniMetrix subsidiary and book-tax differences related asset impairments and stock compensation expense of the Company. During the year ended December 31, 2018, the valuation allowance increased by $497. The increase was primarily the result of the increase in the net operating loss. (d) Summary of Tax Loss Carryforwards As of December 31, 2018, the Company had various operating loss carryforwards expiring as follows: Expiration Federal Capital Loss State 2023 $ — $ 9,356 $ — 2024 – 2031* 1,511 — — 2032 – 2037 58,549 — 14,898 Unlimited 2,896 — 938 Total $ 62,956 $ 9,356 $ 15,836 * The utilization of a portion of these net operating loss carryforwards is limited due to limits on utilizing net operating loss carryforwards under Internal Revenue Service regulations following a change in control. (e) Taxation in the United States The Tax Cuts and Jobs Act (the “Act”) was enacted on December 22, 2017. The Act reduces the U.S. federal corporate tax rate from 35% to 21%, requires companies to pay a one-time transition tax on earnings of certain foreign subsidiaries that were previously tax deferred and creates new taxes on certain foreign sourced earnings. The most significant impact of the legislation for the Company was a reduction of the value of the Company’s net deferred tax assets (which represent future tax benefits) as a result of lowering the U.S. corporate income tax rate from 35% to 21% (see Note 17(c) above). The Act also includes a requirement to pay a one-time transition tax (the “Transition Tax”) on the cumulative value of earnings and profits that were previously not repatriated for U.S. income tax purposes. The Company does not believe that it will be required to pay any Transition Tax on its previously unrepatriated earnings and profits of its previously consolidated foreign subsidiaries. As a holding company without other business activity in Delaware, the Company is exempt from Delaware state income tax. Thus, the Company’s statutory income tax rate on domestic earnings is the federal rate of 21%. (f) Uncertain Tax Positions (UTP) As of December 31, 2018 and 2017, no interest or penalties were accrued on the balance sheet related to UTP. During the years ending December 31, 2018 and 2017, the Company had no changes in unrecognized tax benefits or associated interest and penalties as a result of tax positions made during the current or prior periods with respect to its continuing or discontinued operations. The Company is subject to U.S. Federal and state income tax. As of January 1, 2018, the Company is no longer subject to examination by U.S. Federal taxing authorities for years before 2015, for years before 2014 for state income taxes.

Related Party Balances and Tran

Related Party Balances and Transactions	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Related Party Balances and Transactions	NOTE 15—RELATED PARTY BALANCES AND TRANSACTIONS a) Director Fees The Company recorded fees to directors of $166 (including a bonus to the former board chairman of $50) and $94 for each of the years ended December 31, 2018 and 2017, respectively, all of which are included in Selling, general and administrative expenses. Each Director of the Company may elect by written notice delivered on or before the first day of each calendar year whether to receive, in lieu of some or all of his or her retainer and board fees, that number of shares of Company common stock as shall have a value equal to the applicable retainer and board fees, based on the closing price of the Company’s common stock on its then-current trading platform or exchange on the last trading day immediately preceding the first day of the applicable year. Once made, the election shall be irrevocable for such election year and the shares subject to the election shall vest and be issued one-fourth upon the first day of the election year and one-fourth as of the first day of each of the second through fourth calendar quarters thereafter during the remainder of the election year. For the 2017 calendar year, Messrs. Woolard and Jackson elected to receive Common Stock in lieu of retainer and board fees of $17 and $15, respectively which is included in the fees to directors above. Accordingly, Messrs. Woolard and Jackson were issued for 2017 94,444 and 83,333 shares of Common Stock, respectively. For the 2018 calendar year, Mr. Woolard elected to receive Common Stock in lieu of retainer and board fees of $13, which is included in the fees to directors above. Accordingly, Mr. Woolard was issued for 2018, 55,435 shares of common stock. b) 2017 Director Loans On February 16, 2017, the Company secured commitments for $1,900 in funding in the form of loans from members of the Company’s Board of Directors, of which $900 was immediately funded and an additional $400 was funded in the third quarter of 2017. On February 22, 2018, following the receipt of the proceeds from the 2018 DSIT Transaction (see Note 3), the Company repaid in full $1,300 of principal and $128 accrued interest due through that date with respect to these loans. Prior to the repayment of these loans on February 22, 2018, the Company accrued $21 of interest expense in the year ended December 31, 2018 compared to $107 of interest expense accrued in the year ended December 31, 2017 relating to these director loans. c) See Note 5 for information related to the sale of OmniMetrix Preferred Stock to one of the Company’s directors and a loan from the director to OmniMetrix. d) The related party balance due to Acorn from OmniMetrix is $3,900 for amounts loaned, accrued interest and expenses paid by Acorn on Omni’s behalf.

Segment Reporting and Geographi

Segment Reporting and Geographic Information	12 Months Ended
	Dec. 31, 2018
Segment Reporting [Abstract]
Segment Reporting and Geographic Information	NOTE 16—SEGMENT REPORTING AND GEOGRAPHIC INFORMATION (a) General Information As of December 31, 2018, the Company operates in two reportable operating segments, both of which are performed though the Company’s OmniMetrix subsidiary: ● The PG segment provides wireless remote monitoring and control systems and services for critical assets as well as Internet of Things applications. ● The CP segment provides for remote monitoring of cathodic protection systems on gas pipelines for gas utilities and pipeline companies. The Company’s reportable segments are strategic business units, offering different products and services and are managed separately as each business requires different technology and marketing strategies. (b) Information about Profit or Loss and Assets The accounting policies of all the segments are those described in the summary of significant accounting policies. The Company evaluates performance based on net income or loss before taxes. The Company does not systematically allocate assets to the divisions of the subsidiaries constituting its consolidated group, unless the division constitutes a significant operation. Accordingly, where a division of a subsidiary constitutes a segment that does not meet the quantitative thresholds of applicable accounting principles, depreciation expense is recorded against the operations of such segment, without allocating the related depreciable assets to that segment. However, where a division of a subsidiary constitutes a segment that does meet the quantitative thresholds, related depreciable assets, along with other identifiable assets, are allocated to such division. The following tables represent segmented data for the years ended December 31, 2018 and 2017. The Company does not currently break out total assets by reportable segment as there is a high level of shared utilization between the segments. Further, the Chief Decision Maker (CDM) does not review the assets by segment. PG CP Total Year ended December 31, 2018: Revenues from external customers $ 3,656 $ 1,431 $ 5,087 Intersegment revenues — — — Segment gross profit 2,524 598 3,122 Depreciation and amortization 48 18 66 Segment income (loss) before income taxes 117 (323 ) (206 ) Year ended December 31, 2017: Revenues from external customers $ 3,355 $ 995 $ 4,350 Intersegment revenues — — — Segment gross profit 2,017 430 2,447 Depreciation and amortization 58 17 75 Segment loss before income taxes (531 ) (340 ) (871 ) The Company does not currently break out total assets by reportable segment as there is a high level of shared utilization between the segment. Also, the CDM does not review assets by segment. (c) The following tables represent a reconciliation of the segment data to consolidated statement of operations and balance sheet data for the years ended and as of December 31, 2018 and 2017: Year ended December 31, 2018 2017 Total net loss before income taxes for reportable segments $ (206 ) $ (871 ) Other operational segment net loss before income taxes — — ) Segment loss before income taxes (206 ) (871 ) Loss on sale of interest in DSIT, net of transaction costs (607 ) — Unallocated net cost of corporate headquarters* (1,274 ) (1,271 ) Consolidated net loss before taxes on income $ (2,087 ) $ (2,142 ) * Includes $26 and $22 of stock compensation expense for the years ended December 31, 2018 and 2017, respectively. Also includes $26 and $107 of interest expense with respect to former director loans for the years ended December 31, 2018 and 2017, respectively. As of December 31, 2018 2017 Assets: Total assets for OmniMetrix subsidiary $ 2,823 $ 2,931 Assets of corporate headquarters * 1,096 6,291 Total consolidated assets $ 3,919 $ 9,222 * Includes the investment in DSIT of $5,800 at December 31, 2017. Other Significant Items Segment Totals Adjustments Consolidated Totals Year ended December 31, 2018 Depreciation and amortization $ 66 $ — $ 66 Year ended December 31, 2017 Depreciation and amortization $ 75 $ — $ 75 Year ended December 31, 2018 2017 Revenues based on location of customer: United States $ 5,087 $ 4,327 Other ― 23 $ 5,087 $ 4,350 All of the Company’s long-lived assets are located in the United States. (d) Revenues and Accounts Receivable Balances from Major Customers Customers are related to OmniMetrix’s CP segment. Revenue Accounts Receivable** 2018 2017 2018 2017 Customer Balance % Balance % Balance % Balance % A * * * * $ 115 17 % 297 27 * Balance is not significant

Revenue

Revenue	12 Months Ended
	Dec. 31, 2018
Revenue from Contract with Customer [Abstract]
Revenue	NOTE 17—REVENUE The core principle of ASC 606 is to recognize revenue when promised goods or services are transferred to customers in an amount that reflects the consideration that is expected to be received for those goods or services. ASC 606 defines a five-step process to achieve this core principle, which includes: (1) identifying contracts with customers, (2) identifying performance obligations within those contracts, (3) determining the transaction price, (4) allocating the transaction price to the performance obligation in the contract, which may include an estimate of variable consideration, and (5) recognizing revenue when or as each performance obligation is satisfied. Sales of OmniMetrix monitoring systems include the sale of hardware (“HW”) and of monitoring services (“Monitoring”). Sales of OmniMetrix equipment do not qualify as a separate unit of accounting. As a result, revenue (and related costs) associated with sale of equipment are recorded to deferred revenue (and deferred charges) upon shipment for PG and CP monitoring units. Revenue and related costs with respect to the sale of equipment are recognized over the estimated life of the units which are currently estimated to be three years (two years up to December 31, 2017). Revenues from the prepayment of monitoring fees (generally paid twelve months in advance) are initially recorded as deferred revenue upon receipt of payment from the customer and then amortized to revenue over the monitoring service period. The following table disaggregates the Company’s revenue for the years ended December 31, 2018 and 2017: HW Monitoring Total Year ended December 31, 2018: PG Segment $ 1,152 $ 2,504 $ 3,656 CP Segment 1,223 208 1,431 Total Revenue $ 2,375 $ 2,712 $ 5,087 HW Monitoring Total Year ended December 31, 2017: PG Segment $ 1,228 $ 2,127 $ 3,355 CP Segment 887 108 995 Total Revenue $ 2,115 $ 2,235 $ 4,350 Deferred revenue activity for the year ended December 31, 2018 can be seen in the table below: HW Monitoring Total Balance at December 31, 2017 $ 2,227 $ 1,337 $ 3,564 Additions during the period 2,374 3,004 5,378 Recognized as revenue (2,169 ) (2,712 ) (4,881 ) Balance at December 31, 2018 2,432 1,629 $ 4,061 Amounts to be recognized as revenue in the year ending: December 31, 2019 1,353 1,379 2,732 December 31, 2020 731 244 975 December 31, 2021 and thereafter 348 6 354 $ 2,432 $ 1,629 $ 4,061 Other revenue of approximately $206 is related to accessories, repairs, and other miscellaneous charges that are recognized to revenue when sold and are not deferred. Deferred revenue activity for the year ended December 31, 2017 can be seen in the table below: HW Monitoring Total Balance at December 31, 2016 $ 1,655 $ 1,123 $ 2,778 Additions during the period 2,512 2,447 4,959 Recognized as revenue (1,940 ) (2,233 ) (4,173 ) Balance at December 31, 2017 2,227 1,337 $ 3,564 Amounts to be recognized as revenue in the year ending: December 31, 2018 1,603 1,150 2,753 December 31, 2019 624 181 805 December 31, 2020 and thereafter ― 6 6 $ 2,227 $ 1,337 $ 3,564 Other revenue of approximately $177 is related to accessories, repairs, and other miscellaneous charges that are recognized to revenue when sold and are not deferred. Deferred charges relate only to the sale of equipment. Deferred charges activity for the year ended December 31, 2018 can be seen in the table below: Balance at December 31, 2017 $ 1,374 Additions during the period 1,462 Recognized as cost of sales (1,398 ) Balance at December 31, 2018 $ 1,438 Amounts to be recognized as cost of sales in the year ending: December 31, 2019 $ 803 December 31, 2020 428 * December 31, 2021 and thereafter 207 * $ 1,438 * Amounts included in Other Assets in the Company’s Consolidated Balance Sheets at December 31, 2018. Data costs (COGS) for monitoring services of approximately $445 and the COGS for the miscellaneous revenue from sales of accessories and repairs of approximately $123 are expensed as incurred and are not deferred. Deferred charges relate only to the sale of equipment. Deferred charges activity for the year ended December 31, 2017 can be seen in the table below: Balance at December 31, 2016 $ 1,134 Additions during the period 1,672 Recognized as cost of sales (1,432 ) Balance at December 31, 2017 $ 1,374 Amounts to be recognized as cost of sales in the year ending: December 31, 2018 $ 999 December 31, 2019 375 * December 31, 2020 and thereafter ― $ 1,374 * Amounts included in Other Assets in the Company’s Consolidated Balance Sheets at December 31, 2018. Data costs (COGS) for monitoring services of approximately $364 and the COGS for the miscellaneous revenue from sales of accessories and repairs of approximately $107 are expensed as incurred and are not deferred. The Company pays its employees sales commissions for sales of HW and for first sales of monitoring services (not for renewals). In accordance with Topic 606, Revenue from Contracts with Customers, of the FASB Accounting Standards Codification (“ASC 606”), the Company capitalizes as a contract asset the sales commissions on these sales. Contract assets associated with HW are amortized over the estimated life of the units which are currently estimated to be three years (two years up to December 31, 2017). Contract assets associated with monitoring services are amortized over the expected monitoring life including renewals. The contract asset balance at December 31, 2017 of $152 has been recorded as an adjustment to retained earnings in adopting ASC 606 under the modified retrospective method. The following table provides a reconciliation of the Company’s sales commissions contract assets for the year ended December 31, 2018: HW Monitoring Total Balance at December 31, 2017 $ 125 $ 27 $ 152 Additions during the period 91 21 112 Amortization of sales commissions (109 ) (12 ) (121 ) Balance at December 31, 2018 $ 107 $ 36 $ 143 The capitalized sales commissions are included in Other Current Assets ($76) and Other Assets ($67) in the Company’s Consolidated Balance Sheets at December 31, 2018.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	NOTE 18—SUBSEQUENT EVENTS In March 2019, OmniMetrix reinstated its Loan and Security Agreement providing OmniMetrix with access to accounts receivable formula-based financing of the lesser of 75% of eligible receivables or $1,000. Debt incurred under this financing arrangement bears interest at the greater of 6% and prime (5.5% at March 22, 2019) plus 1.5% per year. In addition, OmniMetrix is to pay a monthly service charge of 0.75% of the average aggregate principal amount outstanding for the prior month, for a current effective rate of interest on advances of 16%. OmniMetrix also agreed to continue to maintain a minimum loan balance of $150 in its line-of-credit with the lender for a minimum of two years beginning March 1, 2019. In February 2019, the Company’s Board extended the expiration date of the 2006 Stock Incentive Plan until December 31, 2024.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Principles of Consolidation and Presentation	Principles of Consolidation and Presentation The consolidated financial statements include the accounts of the Company and its subsidiaries. In these consolidated financial statements, “subsidiaries” are companies that are over 50% controlled, the accounts of which are consolidated with those of the Company. Significant intercompany transactions and balances are eliminated in consolidation; profits from intercompany sales, are also eliminated; non-controlling interests are included in equity. When the Company does not have a controlling interest in an entity but exerts significant influence over the entity’s operating and financial decisions, the Company applies the equity method of accounting in which it records in earnings its share of income or losses of the entity.
Reclassification	Reclassification Certain reclassifications have been made to the Company’s consolidated financial statements for the year ended December 31, 2017 to conform to the current period’s consolidated financial statement presentation. There was no effect on total assets, equity and net loss.
Discontinued Operations	Discontinued Operations In April 2016, the Company announced that it decided to cease operations of its GridSense subsidiary and initiate the liquidation of the GridSense assets. Following the decision to cease GridSense operations, the Company wrote down all GridSense assets to their estimated realizable values at the time and accrued for estimated severance costs and lease commitments. As a result of this decision, GridSense is reported as a discontinued operation in its consolidated financial statements for all periods presented (see Note 4).
Functional Currency and Foreign Currency Transactions	Functional Currency and Foreign Currency Transactions The currency of the primary economic environment in which the operations of Acorn and its U.S. subsidiaries are conducted is the United States dollar (“dollar”). Accordingly, the Company and all of its U.S. subsidiaries use the dollar as their functional currency. The financial statements of DSIT whose functional currency is the New Israeli Shekel (“NIS”) have been translated in accordance with applicable accounting principles. Assets and liabilities are translated at year-end exchange rates, while revenues and expenses are translated at average exchange rates during the year. Differences resulting from translation are presented in equity as Accumulated Other Comprehensive Income. Gains and losses on foreign currency transactions and exchange gains and losses denominated in non-functional currencies are reflected in finance income (expense), net. Subsequent to the sale of our DSIT equity level investment, this is no longer applicable in the consolidated statements of operations.
Cash Equivalents	Cash Equivalents The Company considers all highly liquid investments, which include money market funds and short-term bank deposits (up to three months from date of deposit or with maturity of three months from date of purchase) that are not restricted as to withdrawal or use, to be cash equivalents.
Accounts Receivable	Accounts Receivable Accounts receivable consists of trade receivables. Trade receivables are recorded at the invoiced amount.
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of customers to make required payments. This allowance is based on specific customer account reviews and historical collections experience. If the financial condition of the Company’s funding parties or customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required. The Company performs ongoing credit evaluations of its customers and does not require collateral. During the years ended December 31, 2018 and 2017, $0 was charged to expense, respectively. At December 31, 2018 and 2017, the balance in allowance for doubtful accounts was $11.
Inventory	Inventory Inventories are comprised of components (raw materials), work-in-process and finished goods, which are measured at net realizable value. OmniMetrix - Raw materials inventory is generally comprised of radios, cables, antennas, and electrical components. Finished goods inventory consists of fully assembled systems ready for final shipment to the customer. Costs are determined at cost of acquisition on a weighted average basis and include all outside production and applicable shipping costs. All inventories are periodically reviewed for impairment related to slow-moving and obsolete inventory.
Non-controlling Interests	Non-Controlling Interests The Financial Accounting Standards Board (“FASB”) requires that non-controlling interests be reported as a component of equity, changes in a parent’s ownership interest while the parent retains its controlling interest be accounted for as equity transactions, and upon a loss of control, retained ownership interest be re-measured at fair value, with any gain or loss recognized in earnings. The Company attributes the applicable percentage of income and losses to the non-controlling interests associated with OmniMetrix and DSIT (up to the 2016 DSIT Transaction – see Note 3).
Property and Equipment	Property and Equipment Property and equipment are presented at cost at the date of acquisition. Depreciation and amortization are calculated based on the straight-line method over the estimated useful lives of the depreciable assets, or in the case of leasehold improvements, the shorter of the lease term or the estimated useful life of the asset, a portion of which is allocated to cost of sales. Improvements are capitalized while repairs and maintenance are charged to operations as incurred.
Treasury Stock	Treasury Stock Shares of common stock repurchased are recorded at cost as treasury stock. When shares are reissued, the cost method is used for determining cost. In accordance with GAAP, the excess of the acquisition cost over the reissuance price of the treasury stock, if any, is charged to additional paid-in capital, limited to the amount previously credited to additional paid-in capital, if any. Any excess is charged to accumulated deficit.
Revenue Recognition	Revenue Recognition The Company’s revenue recognition policy is consistent with applicable revenue recognition guidance and interpretations. The core principle of ASC 606 is to recognize revenue when promised goods or services are transferred to customers in an amount that reflects the consideration that is expected to be received for those goods or services. ASC 606 defines a five-step process to achieve this core principle, which includes: (1) identifying contracts with customers, (2) identifying performance obligations within those contracts, (3) determining the transaction price, (4) allocating the transaction price to the performance obligation in the contract, which may include an estimate of variable consideration, and (5) recognizing revenue when or as each performance obligation is satisfied. The Company assesses whether payment terms are customary or extended in accordance with normal practice relative to the market in which the sale is occurring. The Company’s sales arrangements generally include standard payment terms. These terms effectively relate to all customers, products, and arrangements regardless of customer type, product mix or arrangement size. If revenue recognition criteria are not satisfied, amounts received from customers are classified as deferred revenue on the balance sheet until such time as the revenue recognition criteria are met. Sales of OmniMetrix monitoring systems include the sale of equipment (“HW”) and of monitoring services (“Monitoring”). Sales of OmniMetrix equipment do not qualify as a separate unit of accounting. As a result, revenue (and related costs) associated with sale of equipment are recorded to deferred revenue (and deferred charges) upon shipment for PG and CP monitoring units. Revenue and related costs with respect to the sale of equipment are recognized over the estimated life of the units which are currently estimated to be three years (two years up to December 31, 2017). Revenues from the prepayment of monitoring fees (generally paid twelve months in advance) are initially recorded as deferred revenue upon receipt of payment from the customer and then amortized to revenue over the monitoring service period. See Notes 16 and 17 for the disaggregation of the Company’s revenue for the periods presented.
Warranty Provision	Warranty Provision OmniMetrix generally grants their customers a one-year warranty on their products. Estimated warranty obligations are provided for as a cost of sales in the period in which the related revenues are recognized, based on management’s estimate of future potential warranty obligations and limited historical experience. Adjustments are made to accruals as warranty claim data and historical experience warrant. The Company’s warranty obligations may be materially affected by product or service failure rates and other costs incurred in correcting a product or service failure. Should actual product or service failure rates or other related costs differ from the Company’s estimates, revisions to the accrued warranty liability would be required.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments, which potentially subject the Company to concentrations of credit risk, consist principally of cash and cash equivalents, escrow deposits and trade accounts receivable. The Company’s cash and cash equivalents were deposited primarily with U.S. banks and brokerage firms and amounted to $973 at December 31, 2018, excluding $290 of restricted cash held in a bank in Israel. The Company does not believe there is significant risk of non-performance by these counterparties. See Note 16(d) with respect to revenue from significant customers and concentrations of trade accounts receivables.
Financial Instruments	Financial Instruments Fair values of financial instruments included in current assets and current liabilities are estimated to approximate their book values, due to the short maturity of such instruments.
Research and Development Expenses	Research and Development Expenses Research and development expenses consist primarily of labor and related expenses and are charged to operations as incurred.
Advertising Expenses	Advertising Expenses Advertising expenses are charged to operations as incurred. Advertising expense was $23 and $17 for each of the years ended December 31, 2018 and 2017, respectively.
Stock-based Compensation	Stock-Based Compensation The Company accounts for stock-based awards to employees in accordance with applicable accounting principles, which requires compensation expense related to share-based transactions, including employee stock options, to be measured and recognized in the financial statements based on a determination of the fair value of the stock options. The grant date fair value is determined using the Black-Scholes-Merton (“Black-Scholes”) pricing model. For all employee stock options, the Company recognizes expense over the requisite service period on an accelerated basis over the employee’s requisite service period (generally the vesting period of the equity grant). The Company’s option pricing model requires the input of highly subjective assumptions, including the expected stock price volatility, expected term, and forfeiture rate. Any changes in these highly subjective assumptions significantly impact stock-based compensation expense. Options awarded to purchase shares of common stock issued to non-employees in exchange for services are accounted for as variable awards in accordance with applicable accounting principles. Such options are valued using the Black-Scholes option pricing model. See Note 12(d) for the assumptions used to calculate the fair value of stock-based employee compensation. Upon the exercise of options, it is the Company’s policy to issue new shares rather than utilizing treasury shares.
Deferred Income Taxes	Deferred Income Taxes Deferred income taxes reflects the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes, as well as operating loss, capital loss and tax credit carryforwards. Deferred tax assets and liabilities are classified as non-current in accordance with ASU 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes. Valuation allowances are established against deferred tax assets if it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates or laws is recognized in operations in the period that includes the enactment date. See Note 14(e) for the impact of the Tax Cuts and Jobs Act of 2017.
Income Tax Uncertainties	Income Tax Uncertainties The calculation of the Company’s tax liabilities involves dealing with uncertainties in the application of complex tax regulations. The Company recognizes liabilities for uncertain tax positions based on the two-step process prescribed by applicable accounting principles. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step requires the Company to estimate and measure the tax benefit as the largest amount that is more likely than not being realized upon ultimate settlement. It is inherently difficult and subjective to estimate such amounts, as this requires the Company to determine the probability of various possible outcomes. The Company reevaluates these uncertain tax positions on a quarterly basis. This evaluation is based on factors including, but not limited to, changes in facts or circumstances, changes in tax law, effectively settled issues under audit, and new audit activity. Such a change in recognition or measurement would result in the recognition of a tax benefit or an additional charge to the tax provision in the period. The Company recognizes interest and penalties as incurred in finance income (expense), net in the Consolidated Statements of Operations.
Basic and Diluted Net Income (loss) Per Share	Basic and Diluted Net Income (Loss) Per Share Basic net income (loss) per share is computed by dividing the net income (loss) attributable to Acorn Energy, Inc. by the weighted average number of shares outstanding during the year, excluding treasury stock. Diluted net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of shares outstanding plus the dilutive potential of common shares which would result from the exercise of stock options and warrants. The dilutive effects of stock options and warrants are excluded from the computation of diluted net loss per share if doing so would be antidilutive. The weighted average number of options and warrants that were excluded from the computation of diluted net loss per share, as they had an antidilutive effect, was approximately 3,778,631 and 4,172,000 for the years ending December 31, 2018 and 2017, respectively. The following data represents the amounts used in computing EPS and the effect on net income and the weighted average number of shares of dilutive potential common stock: Year ended December 31, 2018 2017 Net loss available to common stockholders $ (2,001 ) $ (1,169 ) Weighted average shares outstanding: -Basic 29,540 29,423 Add: Warrants — — Add: Stock options — — -Diluted 29,540 29,423 Basic and diluted net loss per share $ (0.07 ) $ (0.04 )
Fair Value Measurement	Fair Value Measurement The Company follows the provisions of the accounting standard which defines fair value, establishes a framework for measuring fair value and enhances fair value measurement disclosure. Under these provisions, fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. The standard establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use on unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy is described below: Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for assets or liabilities. The fair value hierarchy gives the highest priority to Level 1 inputs. Level 2: Observable prices that are based on inputs not quoted on active markets but corroborated by market data. Level 3: Unobservable inputs are used when little or no market data is available. The fair value hierarchy gives the lowest priority to Level 3 inputs.
Recently Issued Accounting Principles	Recently Issued Accounting Principles Other than the announcement noted below, there have been no recent accounting pronouncements or changes in accounting pronouncements during the year ended December 31, 2018, that are of material significance, or have potential material significance, to the Company. In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). This update outlines a new comprehensive revenue recognition model that supersedes most current revenue recognition guidance and requires companies to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The FASB has issued several updates to ASU 2014-09, which collectively with ASU 2014-09, represent the FASB Accounting Standards Codification Topic 606 (“ASC 606”). In September 2017, the FASB issued ASU 2017-13, Revenue Recognition (Topic 605), Revenue from Contracts with Customer (Topic 606), Leases (Topic 840) and Leases (Topic 842), which provides additional implementation guidance on the previously issued ASU 2016-02 Leases (Topic 842). On January 1, 2018, we adopted ASC 606 for all contracts using the modified retrospective method, which means the historical periods are presented under the previous revenue standards with the cumulative net income effect being adjusted through retained earnings. See Note 17. In August 2016 FASB issued Accounting Standards Update No. 2016-15 Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments. The amendments in this Update provide guidance on the eight specific cash flow issues and apply to all entities, including both business entities and not-for-profit entities that are required to present a statement of cash flows under Topic 230. The amendments in this Update are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The adoption of this standard does not have a material impact to the Company’s consolidated financial statements. In November 2016 the FASB issued ASU 2016-18 Statement of Cash Flows (Topic 230). The amendments in this Update require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. The amendments in this Update are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. The adoption of this standard does not have a material impact to the Company’s consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases, which is effective for fiscal years, and interim periods within those years with early adoption permitted. Under ASU 2016-02, lessees will be required to recognize for all leases at the commencement date a lease liability, which is a lessee’s obligation to make lease payments arising from a lease measured on a discounted basis, and a right-to-use asset, which is an asset that represents the lessee’s right to use or control the use of a specified asset for the lease term. We adopted this standard on January 1, 2019 and are applying the transition guidance as of the date of adoption, under the current period adjustment method. As a result, we will recognize right-of-use assets and lease liabilities associated with our leases on January 1, 2019, with a cumulative-effect adjustment to the opening balance of accumulated earnings, while the comparable prior periods in our financial statements will continue to be reported in accordance with Topic 840, including the disclosures of Topic 840. The standard includes a number of optional practical expedients under the transaction guidance. We have elected the package of practical expedients which allows us to not reassess prior conclusions about lease identification, lease classification, and initial direct costs. We also made accounting policy elections by class of underlying asset to not apply the recognition requirements of the standard to leases with terms of 12 months or less and to not separate non-lease components from lease components. Consequently, each separate lease component and the non-lease components associated with that lease component will be accounted for as a single lease component for lease classification, recognition, and measurement purposes. Upon adoption of the standard, we expect to recognize a lease obligation liability ranging from $100 to $125 and a right-of-use asset ranging from $100 to $125. We believe that the standard will not have a material impact on our consolidated statements of income and comprehensive income or cash flows. In June 2018, the FASB issued ASU 2018-07, which simplifies the accounting for nonemployee share-based payment transactions. The amendments specify that Topic 718 applies to all share-based payment transactions in which a grantor acquires goods or services to be used or consumed in a grantor’s own operations by issuing share-based payment awards. The standard will be effective in the first quarter of fiscal year 2020, although early adoption is permitted (but no sooner than the adoption of Topic 606). The Company is currently evaluating the effect the adoption of this ASU will have on its financial statements. In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805) – Clarifying the Definition of a Business. This new guidance clarifies the definition of a business in a business combination. The guidance is effective beginning the first quarter of fiscal year 2018. Early adoption is permitted. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Schedule of Effect on Net Income and Weighted Average Number of Shares	The following data represents the amounts used in computing EPS and the effect on net income and the weighted average number of shares of dilutive potential common stock: Year ended December 31, 2018 2017 Net loss available to common stockholders $ (2,001 ) $ (1,169 ) Weighted average shares outstanding: -Basic 29,540 29,423 Add: Warrants — — Add: Stock options — — -Diluted 29,540 29,423 Basic and diluted net loss per share $ (0.07 ) $ (0.04 )

DSIT Solutions, Ltd. ('DSIT') (

DSIT Solutions, Ltd. ('DSIT') (Tables)	12 Months Ended
	Dec. 31, 2018
Net income (loss) before income taxes for reportable segments
Schedule of Assets and Liabilities	December 31, 2017 (unaudited) Current assets: Cash and cash equivalents $ 112 Restricted deposits 353 Accounts receivable 7,601 Unbilled revenue 3,433 Inventory 755 Due from Acorn 1,624 Other current assets 1,051 Total current assets 14,929 Property and equipment, net 563 Severance assets 4,168 Restricted deposits 2 Other assets 348 Total assets $ 20,010 Current liabilities: Short-term bank credit and current maturities of long-term bank debt $ 339 Accounts payable 730 Accrued payroll, payroll taxes and social benefits 1,627 Deferred revenue 682 Other current liabilities 3,088 Total current liabilities 6,466 Accrued severance 5,383 Other long-term liabilities 106 Total liabilities $ 11,955
Schedule of Condensed Consolidated Statements of Operations	The Company’s share of DSIT’s net income for the period from January 1, 2018 to the Closing Date and the year-ended December 31, 2017 is shown below: Period from January 1, 2018 to the Closing Date Year ended December 31, 2017 Revenue $ 4,481 $ 17,245 Cost of sales 2,842 10,644 Gross profit 1,639 6,601 Net income $ 160 $ 1,093 Acorn’s share of net income in DSIT $ 33 $ 450
Schedule of Equity Investment Balance in DSIT	The activity of the Company’s Investment in DSIT for the period from January 1, 2018 to December 31, 2018 can be seen below: Equity Investment balance in DSIT Balance at December 31, 2016 $ 5,658 Acorn’s share of net income in DSIT for the year ended December 31, 2017 450 Impairment (308 ) Balance at December 31, 2017 5,800 Acorn’s share of net income in DSIT for the period from January 1, 2018 to the Closing Date 33 Impairment (33 ) Sale of Investment in DSIT (5,800 ) Balance at December 31, 2018 $ —

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2018
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Assets and Liabilities Related to Discontinued Operations	Assets and liabilities related to the discontinued operations of GridSense are as follows: As of the Liquidation Date* Cash $ 10 Other current assets and non-current assets — Total assets $ 10 Accounts payable $ 430 Accrued payroll, payroll taxes and social benefits 90 Other current and non-current liabilities 404 Total liabilities $ 924 Net liabilities $ 914 * Just prior to the deconsolidation
Schedule of Financial Information	Selected financial information for GridSense’s operations for those periods are presented below: Year ended December 31, 2017 Net income (loss) $ 38 Gain on deconsolidation 660 Income (loss) from discontinued operations, net of income taxes $ 698

Investment in Omnimetrix (Table

Investment in Omnimetrix (Tables)	12 Months Ended
	Dec. 31, 2018
Schedule of Investments [Abstract]
Schedule of Payments of Dividends Accrued on Preferred Stock Payable	This obligation, in addition to all future dividends that shall accrue on the Preferred Stock, will be paid by Holdings to the director quarterly as follows: In the year ending December 31, 2019 $ 250 In the six-month period ended June 30, 2020 $ 153

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2018
Inventory Disclosure [Abstract]
Schedule of Inventory	As of December 31, 2018 2017 Raw materials $ 152 $ 182 Finished goods 109 47 $ 261 $ 229

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment consists of the following: Estimated Useful Life (in years) As of December 31, 2018 2017 Cost: Computer hardware and software 3 - 5 $ 55 $ 55 Equipment 7 145 145 Leasehold improvements Term of lease 339 339 539 539 Accumulated depreciation and amortization Computer hardware and software 55 55 Equipment 120 96 Leasehold improvements 291 249 466 400 Property and equipment, net $ 73 $ 139

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2018
Other Current Liabilities
Components of Other Current Liabilities	Other current liabilities consist of the following: As of December 31, 2018 2017 Taxes $ 25 $ 90 Warranty provision 37 31 Restructuring liabilities 65 64 $ 127 $ 185

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Schedule of Stock Options Fair Value Assumptions Estimated Using Black-Scholes Pricing Model	The Company utilized the Black-Scholes option-pricing model to estimate fair value, utilizing the following assumptions for the respective years (all in weighted averages): 2018 2017 Risk-free interest rate 2.5 % 2.2 % Expected term of options, in years 3.9 6.6 Expected annual volatility 123.6 % 83 % Expected dividend yield — % — % Determined weighted average grant date fair value per option $ 0.24 $ 0.18
Summary of Stock Option Activity	A summary of the Company’s option plans as of December 31, 2018 and 2017, as well as changes during each of the years then ended, is presented below: 2018 2017 Number of Options (in shares) Weighted Average Exercise Price Number of Options (in shares) Weighted Average Exercise Price Outstanding at beginning of year 1,401,489 $ 3.45 2,050,369 $ 3.62 Granted at market price 175,000 0.32 91,500 0.25 Exercised — — — — Forfeited or expired (110,000 ) 4.32 (740,380 ) 3.54 Outstanding at end of year 1,466,489 3.01 1,401,489 3.45 Exercisable at end of year 1,386,489 $ 3.16 1,393,155 $ 3.47
Summary of Information Regarding to Options Outstanding and Exercisable	Summary information regarding the options outstanding and exercisable at December 31, 2018 is as follows: Outstanding Exercisable Range of Exercise Prices Number Outstanding Weighted Average Remaining Contractual Life Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price (in shares) (in years) (in shares) $0.14 – $0.77 527,523 2.99 $ 0.45 447,523 $ 0.47 $0.97 – $2.49 422,785 1.53 $ 1.55 422,785 $ 1.55 $3.51 – $5.91 125,466 1.50 $ 4.24 125,466 $ 4.24 $6.31 – $7.57 227,356 .83 $ 6.79 227,356 $ 6.79 $7.60 - $11.42 163,359 .98 $ 8.82 163,359 $ 8.82 1,466,489 1,386,489
Summary of Warrant Activity	The Company has issued warrants at exercise prices equal to or greater than market value of the Company’s common stock at the date of issuance. A summary of warrant activity follows: 2018 2017 Number of shares underlying warrants Weighted Average Exercise Price Number of shares underlying warrants Weighted Average Exercise Price Outstanding at beginning of year 2,654,423 $ 1.46 2,654,423 $ 1.46 Granted — — — — Exercised — — — — Forfeited or expired 262,281 3.14 — ― Outstanding and exercisable at end of year 2,392,142 $ 1.28 2,654,423 $ 1.46

Finance Expense, Net (Tables)

Finance Expense, Net (Tables)	12 Months Ended
	Dec. 31, 2018
FINANCE EXPENSE, NET [Abstract]
Schedule of Finance Income (Expense), Net	Finance income (expense), net consists of the following: Year ended December 31, 2018 2017 Interest income $ 6 $ 1 Interest expense* (113 ) (232 ) Exchange gain, net 3 — $ (104 ) $ (231 ) * Interest expense includes $6 and $123 with respect to Loans from Directors in the years ended December 31, 2018 and 2017 and $84 and $31 in interest related to the OmniMetrix Loan and Security Agreement in the years ended December 31, 2018 and 2017, respectively.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Composition of Loss from Continuing Operations Before Income Taxes	(a) Composition of loss from continuing operations before income taxes is as follows: Year ended December 31, 2018 2017 Domestic $ (2,087 ) $ (2,142 ) Foreign — — $ (2,087 ) $ (2,142 )
Components of Income Tax Expense (Benefit)	Income tax expense consists of the following: Year ended December 31, 2018 2017 Current: Federal $ — $ — State and local — — Foreign ― 41 ― 41 Deferred: Federal — — State and local — — Foreign — — — — Total income tax expense $ ― $ 41
Summary of Reconciliation Between Federal Tax Rate	Set forth below is a reconciliation between the federal tax rate and the Company’s effective income tax rates with respect to continuing operations: Year ended December 31, 2018 2017 Statutory Federal rates 21 % 34 % Increase (decrease) in income tax rate resulting from: Tax on foreign activities ― (2 ) Other, net (primarily permanent differences) ― (1 ) Valuation allowance (21 )% (37 ) Effective income tax rates ― % (2 )%
Schedule of Deferred Tax Assets and Liabilities	(c) Analysis of Deferred Tax Assets and (Liabilities) As of December 31, 2018 2017 Deferred tax assets (liabilities) consist of the following: Employee benefits and deferred compensation $ 1,035 $ 1,089 Investments and asset impairments 1,818 1,772 Other temporary differences (674 ) (686 ) Net operating loss and capital loss carryforwards 16,136 15,643 18,315 17,818 Valuation allowance (18,315 ) (17,818 ) Net deferred tax assets $ — $ —
Summary of Tax Loss Carryforwards	As of December 31, 2018, the Company had various operating loss carryforwards expiring as follows: Expiration Federal Capital Loss State 2023 $ — $ 9,356 $ — 2024 – 2031* 1,511 — — 2032 – 2037 58,549 — 14,898 Unlimited 2,896 — 938 Total $ 62,956 $ 9,356 $ 15,836 * The utilization of a portion of these net operating loss carryforwards is limited due to limits on utilizing net operating loss carryforwards under Internal Revenue Service regulations following a change in control.

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2018
Segment Reporting [Abstract]
Summary of Segmented Data	PG CP Total Year ended December 31, 2018: Revenues from external customers $ 3,656 $ 1,431 $ 5,087 Intersegment revenues — — — Segment gross profit 2,524 598 3,122 Depreciation and amortization 48 18 66 Segment income (loss) before income taxes 117 (323 ) (206 ) Year ended December 31, 2017: Revenues from external customers $ 3,355 $ 995 $ 4,350 Intersegment revenues — — — Segment gross profit 2,017 430 2,447 Depreciation and amortization 58 17 75 Segment loss before income taxes (531 ) (340 ) (871 )
Schedule of Reconciliation of Segment Data to Consolidated Net Loss Before Income Taxes	(c) The following tables represent a reconciliation of the segment data to consolidated statement of operations and balance sheet data for the years ended and as of December 31, 2018 and 2017: Year ended December 31, 2018 2017 Total net loss before income taxes for reportable segments $ (206 ) $ (871 ) Other operational segment net loss before income taxes — — ) Segment loss before income taxes (206 ) (871 ) Loss on sale of interest in DSIT, net of transaction costs (607 ) — Unallocated net cost of corporate headquarters* (1,274 ) (1,271 ) Consolidated net loss before taxes on income $ (2,087 ) $ (2,142 ) * Includes $26 and $22 of stock compensation expense for the years ended December 31, 2018 and 2017, respectively. Also includes $26 and $107 of interest expense with respect to former director loans for the years ended December 31, 2018 and 2017, respectively.
Reconciliation of Segment Data to Consolidated Statement Balance Sheet	As of December 31, 2018 2017 Assets: Total assets for OmniMetrix subsidiary $ 2,823 $ 2,931 Assets of corporate headquarters * 1,096 6,291 Total consolidated assets $ 3,919 $ 9,222 * Includes the investment in DSIT of $5,800 at December 31, 2017.
Reconciliation of Segment Assets - Other Significant Items	Other Significant Items Segment Totals Adjustments Consolidated Totals Year ended December 31, 2018 Depreciation and amortization $ 66 $ — $ 66 Year ended December 31, 2017 Depreciation and amortization $ 75 $ — $ 75
Schedule of Revenue from External Customers by Geographical Areas	Year ended December 31, 2018 2017 Revenues based on location of customer: United States $ 5,087 $ 4,327 Other ― 23 $ 5,087 $ 4,350
Revenues, Accounts Receivable and Unbilled Revenue from Major Customers	Customers are related to OmniMetrix’s CP segment. Revenue Accounts Receivable** 2018 2017 2018 2017 Customer Balance % Balance % Balance % Balance % A * * * * $ 115 17 % 297 27 * Balance is not significant

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2018
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregates of Revenue	The following table disaggregates the Company’s revenue for the years ended December 31, 2018 and 2017: HW Monitoring Total Year ended December 31, 2018: PG Segment $ 1,152 $ 2,504 $ 3,656 CP Segment 1,223 208 1,431 Total Revenue $ 2,375 $ 2,712 $ 5,087 HW Monitoring Total Year ended December 31, 2017: PG Segment $ 1,228 $ 2,127 $ 3,355 CP Segment 887 108 995 Total Revenue $ 2,115 $ 2,235 $ 4,350
Schedule of Deferred Revenue Activity	Deferred revenue activity for the year ended December 31, 2018 can be seen in the table below: HW Monitoring Total Balance at December 31, 2017 $ 2,227 $ 1,337 $ 3,564 Additions during the period 2,374 3,004 5,378 Recognized as revenue (2,169 ) (2,712 ) (4,881 ) Balance at December 31, 2018 2,432 1,629 $ 4,061 Amounts to be recognized as revenue in the year ending: December 31, 2019 1,353 1,379 2,732 December 31, 2020 731 244 975 December 31, 2021 and thereafter 348 6 354 $ 2,432 $ 1,629 $ 4,061 Deferred revenue activity for the year ended December 31, 2017 can be seen in the table below: HW Monitoring Total Balance at December 31, 2016 $ 1,655 $ 1,123 $ 2,778 Additions during the period 2,512 2,447 4,959 Recognized as revenue (1,940 ) (2,233 ) (4,173 ) Balance at December 31, 2017 2,227 1,337 $ 3,564 Amounts to be recognized as revenue in the year ending: December 31, 2018 1,603 1,150 2,753 December 31, 2019 624 181 805 December 31, 2020 and thereafter ― 6 6 $ 2,227 $ 1,337 $ 3,564
Schedule of Deferred Charges Activity	Deferred charges relate only to the sale of equipment. Deferred charges activity for the year ended December 31, 2018 can be seen in the table below: Balance at December 31, 2017 $ 1,374 Additions during the period 1,462 Recognized as cost of sales (1,398 ) Balance at December 31, 2018 $ 1,438 Amounts to be recognized as cost of sales in the year ending: December 31, 2019 $ 803 December 31, 2020 428 * December 31, 2021 and thereafter 207 * $ 1,438 * Amounts included in Other Assets in the Company’s Consolidated Balance Sheets at December 31, 2018. Data costs (COGS) for monitoring services of approximately $445 and the COGS for the miscellaneous revenue from sales of accessories and repairs of approximately $123 are expensed as incurred and are not deferred. Deferred charges relate only to the sale of equipment. Deferred charges activity for the year ended December 31, 2017 can be seen in the table below: Balance at December 31, 2016 $ 1,134 Additions during the period 1,672 Recognized as cost of sales (1,432 ) Balance at December 31, 2017 $ 1,374 Amounts to be recognized as cost of sales in the year ending: December 31, 2018 $ 999 December 31, 2019 375 * December 31, 2020 and thereafter ― $ 1,374 * Amounts included in Other Assets in the Company’s Consolidated Balance Sheets at December 31, 2018.
Schedule of Sales Commissions Contract Assets	The following table provides a reconciliation of the Company’s sales commissions contract assets for the year ended December 31, 2018: HW Monitoring Total Balance at December 31, 2017 $ 125 $ 27 $ 152 Additions during the period 91 21 112 Amortization of sales commissions (109 ) (12 ) (121 ) Balance at December 31, 2018 $ 107 $ 36 $ 143

Nature of Operations (Details N

Nature of Operations (Details Narrative) - USD ($) $ in Thousands	1 Months Ended
	Feb. 28, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash and cash equivalents		$ 973	$ 481	$ 241
Sale of remaining interest in DSIT	$ 5,800
Proceeds from DSIT	4,200
Due to DSIT	$ 1,600
Israel [Member]
Cash held at bank		290
March 22, 2019 [Member] | Israel [Member]
Cash held at bank		290
Corporate [Member]
Cash and cash equivalents		973
Corporate [Member] | March 22, 2019 [Member]
Cash and cash equivalents		$ 814

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Cash equivalents investments, description	Money market funds and short-term bank deposits (up to three months from date of deposit or with maturity of three months from date of purchase) that are not restricted as to withdrawal or use, to be cash equivalents.
Short term bank deposits	3 months
Charged expense	$ 0	$ 0
Allowance for doubtful accounts	11	11
Deposited cash and cash equivalents	973
Restricted cash	290
Advertising expenses	$ 23	$ 17
Weighted average number of options and warrants	3,778,631	4,172,000
Minimum [Member]
Lease obligation liability	$ 100
Right-of-use asset	100
Maximum [Member]
Lease obligation liability	125
Right-of-use asset	$ 125
Omni Metrix [Member]
Estimated life of the customer relationship	3 years	2 years
Advance payment for monitoring fees, term	12 months
Subsidiaries [Member]
Percentage of controlled interest	50.00%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Effect on Net Income and Weighted Average Number of Shares (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Net loss available to common stockholders	$ (2,001)	$ (1,169)
Weighted average shares outstanding: Basic	29,540,000	29,423,000
Add: Warrants
Add: Stock options
Weighted average shares outstanding: Diluted	29,540,000	29,423,000
Basic and diluted net loss per share	$ (0.07)	$ (0.04)

DSIT Solutions, Ltd. ('DSIT')_2

DSIT Solutions, Ltd. ('DSIT') (Details Narrative) - USD ($) $ in Thousands	Feb. 14, 2018	Aug. 31, 2018	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Gain (loss) on sale of interest in dsit, net of withholding taxes and transaction costs				$ 607
Israel Tax Authority [Member]
Withholding taxes				375	40
Israel Tax Authority [Member] | NIS [Member]
Withholding taxes				1,358	146
Proceeds from sale of DSIT investment		$ 1,087
DSIT Solutions, Ltd [Member]
Due to related party					340
Unreimbursement expenses					$ 999
Debt interest rate					3.15%
Debt maturity date					Apr. 30, 2018
Amounts related to provisions for vacation and severance for acorn					$ 285
Gross proceeds before transaction costs, professional fees and withholding taxes	$ 5,800
Impairment charge	308
Transaction costs	441
Withholding taxes	388
Repaid amount due to DSIT	$ 1,600
Exchange rate		293
Foreign exhange consisting tax value		266
Interest income		21	$ 21
Exchange gain		$ 6
Gain (loss) on sale of interest in dsit, net of withholding taxes and transaction costs			222	607
Professional fees			$ 65
DSIT Solutions, Ltd [Member] | Israel Tax Authority [Member]
Number of sale of shares in value				388	41	$ 266
DSIT Solutions, Ltd [Member] | Israel Tax Authority [Member] | NIS [Member]
Number of sale of shares in value				$ 1,359	$ 146	$ 1,008
DSIT Solutions, Ltd [Member] | 2018 DSIT Transaction [Member]
Percentage of income or loss on closing transaction	41.20%
DSIT Solutions, Ltd [Member] | 2018 DSIT Transaction [Member] | Israel Tax Authority [Member]
Estimated transaction costs and witholding taxes offset, net of professional fees and interest income	$ 222
DSIT Solutions, Ltd [Member] | Directors Loans [Member]
Amount repaid to directors	$ 1,428

DSIT Solutions, Ltd. ('DSIT') -

DSIT Solutions, Ltd. ('DSIT') - Schedule of Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash and cash equivalents	$ 973	$ 481	$ 241
Accounts receivable	665	1,103
Inventory	261	229
Other current assets	144	91
Total current assets	3,136	8,703
Property and equipment, net	73	139
Other assets	710	380
Total assets	3,919	9,222
Short-term bank credit and current maturities of long-term bank debt		313
Accounts payable	246	489
Deferred revenue	2,734	2,753
Other current liabilities	127	185
Total current liabilities	3,787	7,520
Other long-term liabilities	$ 2	139
DSIT Solutions, Ltd [Member]
Cash and cash equivalents		112
Restricted deposits		353
Accounts receivable		7,601
Unbilled revenue		3,433
Inventory		755
Due from Acorn		1,624
Other current assets		1,051
Total current assets		14,929
Property and equipment, net		563
Severance assets		4,168
Restricted deposits		2
Other assets		348
Total assets		20,010
Short-term bank credit and current maturities of long-term bank debt		339
Accounts payable		730
Accrued payroll, payroll taxes and social benefits		1,627
Deferred revenue		682
Other current liabilities		3,088
Total current liabilities		6,466
Accrued severance		5,383
Other long-term liabilities		106
Total liabilities		$ 11,955

DSIT Solutions, Ltd. ('DSIT')_3

DSIT Solutions, Ltd. ('DSIT') - Schedule of Condensed Consolidated Statements of Operations (Details) - USD ($) $ in Thousands	2 Months Ended	12 Months Ended
	Feb. 14, 2018	Dec. 31, 2018	Dec. 31, 2017
Revenue		$ 5,087	$ 4,350
Cost of sales		1,965	1,903
Gross profit		3,122	2,447
Net income		(2,087)	(1,343)
Acorn’s share of net income in DSIT		$ 33	450
DSIT Solutions, Ltd [Member]
Revenue	$ 4,481		17,245
Cost of sales	2,842		10,644
Gross profit	1,639		6,601
Net income	160		1,093
Acorn’s share of net income in DSIT	$ 33		$ 450

DSIT Solutions, Ltd. ('DSIT')_4

DSIT Solutions, Ltd. ('DSIT') - Schedule of Equity Investment Balance in DSIT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Net income (loss) before income taxes for reportable segments
Balance at the Beginning	$ 5,800	$ 5,658
Acorn's share of net income in DSIT	33	450
Impairment	(33)	(308)
Sale of Investment in DSIT	(5,800)
Balance at the ending		$ 5,800

Discontinued Operations (Detail

Discontinued Operations (Details Narrative) - USD ($) $ in Thousands	Jul. 12, 2016	Apr. 21, 2016	Jul. 31, 2017	Jul. 31, 2016	Jun. 30, 2017	Sep. 30, 2017	Dec. 31, 2016	Sep. 25, 2017
GridSense [Member]
Sale of business assets, gross sale price	$ 1,000
Indemnity escrow	$ 100
Indemnity escrow to be released					$ 50
Indemnity escrow to be released on july 7, 2017			$ 50
Paid of accrued severance and other payroll costs				$ 240
Gain on assets sold, net of transaction costs				$ 944
GridSense [Member] | Outside Creditor [Member]
Amount of outside creditors claims settled						$ 70	$ 459
Disbursed to outside creditors						$ 7
GridSense [Member] | Creditor [Member]
Disbursed to outside creditors							47
GridSense [Member]
Accrued severance costs		$ 140
Accrual for lease commitment		$ 100
Cash available excluding escrow amounts							19
Remaining creditor claims							$ 314
Net liabilities of gridsense deconsolidated								$ 914
Accumulated other comprehensive income loss net of tax associated with gridsense								$ 254

Discontinued Operations - Sched

Discontinued Operations - Schedule of Assets and Liabilities Related to Discontinued Operations (Details) - USD ($) $ in Thousands		Dec. 31, 2018	Dec. 31, 2017	Sep. 25, 2017	Dec. 31, 2016
Cash		$ 973	$ 481		$ 241
Total assets		3,919	9,222
Accounts payable		$ 246	$ 489
GridSense Inc. [Member] | Discontinued Operations [Member]
Cash	[1]			$ 10
Other current assets and non-current assets	[1]
Total assets	[1]			10
Accounts payable	[1]			430
Accrued payroll, payroll taxes and social benefits	[1]			90
Other current and non-current liabilities	[1]			404
Total liabilities	[1]			924
Net liabilities	[1]			$ 914
[1]	Just prior to the deconsolidation

Discontinued Operations - Sch_2

Discontinued Operations - Schedule of Financial Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Net income (loss)	$ (2,087)	$ (1,343)
GridSense Inc. [Member] | Discontinued Operations [Member]
Net income (loss)		38
Gain on deconsolidation		660
Income (loss) from discontinued operations, net of income taxes		$ 698

Investment in Omnimetrix (Detai

Investment in Omnimetrix (Details Narrative) - USD ($) $ in Thousands	May 14, 2018	Nov. 23, 2015	Oct. 16, 2015	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Omni Metrix Holdings, Inc. [Member]
Percentage acquired by one of the company's directors			10.00%
Purchase of Omni Metrix preferred stock			$ 500
Percentage of ownership in Omni Metrix, LLC			100.00%
Accrued dividend				$ 100
Accrued quarterly dividends				87
Obligations to directors				283
Omni Metrix Holdings, Inc. [Member] | Director [Member]
Investment				$ 1,000
Omni Metrix Holdings, Inc. [Member] | Series A Preferred Stock [Member]
Omni Metrix Holdings, Inc. Preferred stock owned		1,000
Value of additional preferred shares acquired		$ 500
Percentage of dividends accrued annum				10.00%
Dividend payable						$ 115
Dividend payable, treated as a loan						$ 115
Accrued dividend					$ 100
Pre-money equity valuation				$ 5,500
Omni Metrix Holdings, Inc. [Member] | Series A Preferred Stock [Member] | Director [Member]
Omni Metrix Holdings, Inc. Preferred stock owned			1,000
Omni Metrix [Member]
Loan bear interest rate						8.00%
Loan amount						$ 50
Loan due date, description					All amounts due (principal and interest) are due the later of April 30, 2018 or 90 days following the advance of any new loans
Interest accrued during the period on director loans					$ 16
Preferred stock, dividend rate	8.00%
Accrued dividend payable date	Jun. 30, 2020
Agreed payment scheduled date by holdings	Jun. 30, 2020

Investment in Omnimetrix - Sche

Investment in Omnimetrix - Schedule of Payments of Dividends Accrued on Preferred Stock Payable (Details) - Omni Metrix Holdings, Inc. [Member] - Director [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)
In the Year ending December 31, 2019 [Member]
Preferred stock dividend, amount	$ 250
In the six-month Period June 30, 2020 [Member]
Preferred stock dividend, amount	$ 153

Restructuring and Related Cha_2

Restructuring and Related Charges (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in other current liabilities	$ 65	$ 64
Omni Metrix [Member]
Restructuring Cost and Reserve [Line Items]
Repayment of accrued lease liability	64	46
Additional accrual to restructuring balance		16
Restructuring charges payable		129
Restructuring charges included in other current liabilities	$ 65	64
Restructuring charges included in other long-term liabilities		$ 65

Inventory (Details Narrative)

Inventory (Details Narrative) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Inventory valuation reserves	$ 0	$ 0

Inventory - Schedule of Invento

Inventory - Schedule of Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Raw materials	$ 152	$ 182
Finished goods	109	47
Inventory, net	$ 261	$ 229

Property and Equipment, Net (De

Property and Equipment, Net (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Depreciation and amortization of property and equipment	$ 66	$ 75

Property and Equipment, Net - S

Property and Equipment, Net - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment, Gross	$ 539	$ 539
Accumulated depreciation and amortization	466	400
Property and equipment, net	73	139
Computer Hardware And Software [Member]
Property, Plant and Equipment, Gross	55	55
Accumulated depreciation and amortization	$ 55	55
Computer Hardware And Software [Member] | Minimum [Member]
Estimated Useful Life (in years)	3 years
Computer Hardware And Software [Member] | Maximum [Member]
Estimated Useful Life (in years)	5 years
Equipment [Member]
Estimated Useful Life (in years)	7 years
Property, Plant and Equipment, Gross	$ 145	145
Accumulated depreciation and amortization	$ 120	96
Leasehold Improvements [Member]
Estimated Useful Lives	Term of lease
Property, Plant and Equipment, Gross	$ 339	339
Accumulated depreciation and amortization	$ 291	$ 249

Debt (Details Narrative)

Debt (Details Narrative) - Omni Metrix [Member] - USD ($) $ in Thousands	1 Months Ended
	Oct. 31, 2017	Sep. 30, 2016	Feb. 29, 2016	Dec. 31, 2018	Dec. 31, 2017
Loan balance under loan and security agreement				$ 0	$ 313
Loan and Security Agreement [Member]
Maximum financing of account receivable formula-based agreement	$ 1,000		$ 500
Debt interest rate description	The greater of prime (4.50% at December 31, 2017) plus 2% or 6% per year		The greater of prime (3.75% at December 31, 2016) plus 2% or 6% per year.
Percentage of monthly service charge	0.90%	1.00%	1.125%
Debt effective interest rate	17.30%		19.50%
Percentage of eligible hardware invoices		80.00%
Percentage of eligible monitoring invoices		40.00%
Percentage of all eligible invoices	75.00%	75.00%
Minimum loan balance	$ 150
Line of credit, expiration date	Oct. 31, 2018
Payment of outstanding balance date	Nov. 6, 2018
Loan and Security Agreement [Member] | Minimum [Member]
Minimum loan balance		$ 150

Other Current Liabilities - Com

Other Current Liabilities - Components of Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Other Current Liabilities
Taxes	$ 25	$ 90
Warranty provision	37	31
Restructuring liabilities	65	64
Other current liabilities	$ 127	$ 185

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Office rental and automobile leasing expenses	$ 97	$ 79
Lease expiration date	Dec. 31, 2019
Future minimum lease payments on non-cancelable operating leases	$ 109

Equity (Details Narrative)

Equity (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	Aug. 06, 2018	Dec. 31, 2018	Dec. 31, 2017	Sep. 11, 2012
Common stock issued		30,357,706	30,302,271
Common stock, shares outstanding		29,555,786
Common stock par value		$ 0.01	$ 0.01
Cumulative voting rights description		Holders of the common stock do not have cumulative voting rights, meaning that the holders of more than 50% of the common stock can elect all of the Company's Directors.
Vesting period		3 years
Number of options granted during period		175,000	91,500
Number of options granted during period, fair value		$ 43	$ 18
Number of options exercised
Intrinsic value of options exercisable		$ 13	$ 13
Stock based compensation expense		15	$ 22
Compensation cost, non-vested awards not yet recognized		$ 30
Weighted average remaining contractual life		1 year 4 months 2 days
2006 Stock Incentive Plan [Member] | February 2019 [Member]
Expiration date		Dec. 31, 2024
2006 Amended and Restated Stock Incentive Plan [Member]
Number of options available for grant		1,493,780
2006 Director Plan [Member]
Number of options available for grant
Minimum [Member]
Options expire term		5 years
Maximum [Member]
Options expire term		10 years
Maximum [Member] | 2006 Stock Incentive Plan [Member]
Increase number of shares available				1,000,000
Board of Directors [Member]
Common stock, reverse split ratio	August 6, 2019, at a ratio between one-for-ten and one-for-twenty
Non-Employee Directors [Member] | Maximum [Member] | 2006 Stock Incentive Plan [Member]
Increase number of shares available				200,000
Director and Employee [Member]
Number of options granted during period		175,000	90,000
Non Employee [Member]
Number of options granted during period		5,000	1,500

Equity - Schedule of Stock Opti

Equity - Schedule of Stock Options Fair Value Assumptions Estimated Using Black-Scholes Pricing Model (Details) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Equity [Abstract]
Risk-free interest rate	2.50%	2.20%
Expected term of options, in years	3 years 10 months 25 days	6 years 7 months 6 days
Expected annual volatility	123.60%	83.00%
Expected dividend yield	0.00%	0.00%
Determined weighted average grant date fair value per option	$ 0.24	$ 0.18

Equity - Summary of Stock Optio

Equity - Summary of Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Equity [Abstract]
Number of Options, Outstanding at beginning balance	1,401,489	2,050,369
Number of Options, Granted at market price	175,000	91,500
Number of Options, Exercised
Number of Options, Forfeited or expired	(110,000)	(740,380)
Number of Options, Outstanding at end balance	1,466,489	1,401,489
Number of Options, Exercisable at end of period	1,386,489	1,393,155
Weighted Average Exercise Price, Outstanding at beginning balance	$ 3.45	$ 3.62
Weighted Average Exercise Price, Granted at market price	0.32	0.25
Weighted Average Exercise Price, Exercised
Weighted Average Exercise Price, Forfeited or expired	4.32	3.54
Weighted Average Exercise Price, Outstanding at end balance	3.01	3.45
Weighted Average Exercise Price, Exercisable at end of period	$ 3.16	$ 3.47

Equity - Summary of Information

Equity - Summary of Information Regarding to Options Outstanding and Exercisable (Details)	12 Months Ended
	Dec. 31, 2018$ / sharesshares
Number of Shares Outstanding | shares	1,466,489
Number of Shares Exercisable | shares	1,386,489
Range of Exercise Prices One [Member]
Range of Exercise Prices, Lower Limit	$ 0.14
Range of Exercise Prices, Upper limit	$ 0.77
Number of Shares Outstanding | shares	527,523
Weighted Average Remaining Contractual Life (in years)	2 years 11 months 26 days
Weighted Average Exercise Price	$ 0.45
Number of Shares Exercisable | shares	447,523
Weighted Average Exercise Price, Exercisable	$ 0.47
Range of Exercise Prices Two [Member]
Range of Exercise Prices, Lower Limit	0.97
Range of Exercise Prices, Upper limit	$ 2.49
Number of Shares Outstanding | shares	422,785
Weighted Average Remaining Contractual Life (in years)	1 year 6 months 10 days
Weighted Average Exercise Price	$ 1.55
Number of Shares Exercisable | shares	422,785
Weighted Average Exercise Price, Exercisable	$ 1.55
Range of Exercise Prices Three [Member]
Range of Exercise Prices, Lower Limit	3.51
Range of Exercise Prices, Upper limit	$ 5.91
Number of Shares Outstanding | shares	125,466
Weighted Average Remaining Contractual Life (in years)	1 year 6 months
Weighted Average Exercise Price	$ 4.24
Number of Shares Exercisable | shares	125,466
Weighted Average Exercise Price, Exercisable	$ 4.24
Range of Exercise Prices Four [Member]
Range of Exercise Prices, Lower Limit	6.31
Range of Exercise Prices, Upper limit	$ 7.57
Number of Shares Outstanding | shares	227,356
Weighted Average Remaining Contractual Life (in years)	9 months 29 days
Weighted Average Exercise Price	$ 6.79
Number of Shares Exercisable | shares	227,356
Weighted Average Exercise Price, Exercisable	$ 6.79
Range of Exercise Prices Five [Member]
Range of Exercise Prices, Lower Limit	7.60
Range of Exercise Prices, Upper limit	$ 11.42
Number of Shares Outstanding | shares	163,359
Weighted Average Remaining Contractual Life (in years)	11 months 23 days
Weighted Average Exercise Price	$ 8.82
Number of Shares Exercisable | shares	163,359
Weighted Average Exercise Price, Exercisable	$ 8.82

Equity - Summary of Warrant Act

Equity - Summary of Warrant Activity (Details) - Warrants [Member] - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Number of shares warrants, outstanding at beginning of year	2,654,423	2,654,423
Number of shares warrants, granted
Number of shares warrants, exercised
Number of shares warrants, forfeited or expired	262,281
Number of shares warrants, outstanding at end of year	2,392,142	2,654,423
Weighted average exercise price, outstanding at beginning of year	$ 1.46	$ 1.46
Weighted average exercise price, granted
Weighted average exercise price, exercised
Weighted average exercise price, forfeited or expired	3.14
Weighted average exercise price, outstanding at end of year	$ 1.28	$ 1.46

Finance Expense, Net - Schedule

Finance Expense, Net - Schedule of Finance Income (Expense), Net (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017
FINANCE EXPENSE, NET [Abstract]
Interest income		$ 6	$ 1
Interest expense	[1]	(113)	(232)
Exchange gain, net		3
Finance income (expense), net		$ (104)	$ (231)
[1]	Interest expense includes $6 and $123 with respect to Loans from Directors in the years ended December 31, 2018 and 2017 and $84 and $31 in interest related to the OmniMetrix Loan and Security Agreement in the years ended December 31, 2018 and 2017, respectively.

Finance Expense, Net - Schedu_2

Finance Expense, Net - Schedule of Finance Income (Expense), Net (Details) (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
OmniMetrix Loan and Security Agreement [Member]
Interest expense related to loan	$ 84	$ 31
Loans from Directors [Member]
Interest expense related to loan	$ 6	$ 123

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($) $ in Thousands	Dec. 22, 2017	Dec. 31, 2018	Dec. 31, 2017
Valuation allowance, deferred tax asset, change in amount		$ 497
U.S. Income tax rate	35.00%	21.00%	34.00%
Penalties and interest accrued
Unrecognized tax benefits
Delaware State Income Tax [Member]
U.S. Income tax rate		21.00%

Income Taxes - Composition of L

Income Taxes - Composition of Loss from Continuing Operations Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Domestic	$ (2,087)	$ (2,142)
Foreign
Loss from continuing operations before income taxes	$ (2,087)	$ (2,142)

Income Taxes - Components of In

Income Taxes - Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Current Federal
Current State and local
Current Foreign		41
Current Income Tax Expense (Benefit)		41
Deferred Federal
Deferred State and local
Deferred Foreign
Deferred Income Tax Expense (Benefit)
Total income tax expense		$ 41

Income Taxes - Summary of Recon

Income Taxes - Summary of Reconciliation Between Federal Tax Rate (Details)	Dec. 22, 2017	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Statutory Federal rates	35.00%	21.00%	34.00%
Increase (decrease) in income tax rate resulting from Tax on foreign activities		0.00%	(2.00%)
Increase (decrease) in income tax rate resulting from Other, net (primarily permanent differences)		0.00%	(1.00%)
Increase (decrease) in income tax rate resulting from Valuation allowance		(21.00%)	(37.00%)
Effective income tax rates		0.00%	(2.00%)

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Deferred tax assets, Employee benefits and deferred compensation	$ 1,035	$ 1,089
Deferred tax assets, Investments and asset impairments	1,818	1,772
Deferred tax assets, Other temporary differences	(674)	(686)
Deferred tax assets Net operating loss and capital loss carryforwards	16,136	15,643
Deferred Tax Assets, Gross	18,315	17,818
Valuation allowance	(18,315)	(17,818)
Net deferred tax assets

Income Taxes - Summary of Tax L

Income Taxes - Summary of Tax Loss Carryforwards (Details) $ in Thousands	Dec. 31, 2018USD ($)
Federal [Member]
2023
2024 - 2031	1,511	[1]
2032 - 2037	58,549
Unlimited	2,896
Total	62,956
Capital Loss [Member]
2023	9,356
2024 - 2031		[1]
2032 - 2037
Unlimited
Total	9,356
State [Member]
2023
2024 - 2031		[1]
2032 - 2037	14,898
Unlimited	938
Total	$ 15,836
[1]	The utilization of a portion of these net operating loss carryforwards is limited due to limits on utilizing net operating loss carryforwards under Internal Revenue Service regulations following a change in control.

Related Party Balances and Tr_2

Related Party Balances and Transactions (Details Narrative) - USD ($) $ in Thousands	Feb. 22, 2018	Feb. 16, 2017	Sep. 30, 2017	Dec. 31, 2018	Dec. 31, 2017
Consulting and other fees to directors				$ 166	$ 94
Common stock issued				30,357,706	30,302,271
Interest expense				$ 21	$ 107
Omni Metrix [Member]
Due from related party				3,900
Former Board Chairman [Member]
Consulting and other fees to directors				50
Messrs Woolard [Member]
Consulting and other fees to directors				$ 13
Retainer fees received by company's shares					$ 17
Common stock issued				55,435	94,444
Jackson [Member]
Board fees received by company's shares					$ 15
Common stock issued					83,333
Board of Directors [Member]
Secured commitments from company's board of directors		$ 1,900
Funded amount		$ 900
Repayment of related party debt	$ 1,300
Accrued interest	$ 128
Director [Member]
Funded amount			$ 400

Segment Reporting and Geograp_2

Segment Reporting and Geographic Information (Details Narrative)	12 Months Ended
	Dec. 31, 2018Segments
Segment Reporting [Abstract]
Number of Reportable Segments	2

Segment Reporting and Geograp_3

Segment Reporting and Geographic Information - Summary of Segmented Data (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Segment Reporting Information [Line Items]
Revenues from external customers	$ 5,087	$ 4,350
Segment gross profit	3,122	2,447
Depreciation and amortization	66	75
Omni Metrix Holdings, Inc. [Member]
Segment Reporting Information [Line Items]
Revenues from external customers	5,087	4,350
Intersegment revenues
Segment gross profit	3,122	2,447
Depreciation and amortization	66	75
Segment income (loss) before income taxes	(206)	(871)
PG [Member]
Segment Reporting Information [Line Items]
Revenues from external customers	3,656	3,355
Intersegment revenues
Segment gross profit	2,524	2,017
Depreciation and amortization	48	58
Segment income (loss) before income taxes	117	(531)
CP [Member]
Segment Reporting Information [Line Items]
Revenues from external customers	1,431	995
Intersegment revenues
Segment gross profit	598	430
Depreciation and amortization	18	17
Segment income (loss) before income taxes	$ (323)	$ (340)

Segment Reporting and Geograp_4

Segment Reporting and Geographic Information - Schedule of Reconciliation of Segment Data to Consolidated Net Loss Before Income Taxes (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017
Segment Reporting [Abstract]
Total net loss before income taxes for reportable segments		$ (206)	$ (871)
Other operational segment net loss before income taxes
Segment loss before income taxes		(206)	(871)
Loss on sale of interest in DSIT, net of transaction costs		(607)
Unallocated net cost of corporate headquarters	[1]	(1,274)	(1,271)
Consolidated net loss before taxes on income		$ (1,480)	$ (2,142)
[1]	Includes $26 and $22 of stock compensation expense for the years ended December 31, 2018 and 2017, respectively. Also includes $26 and $107 of interest expense with respect to former director loans for the years ended December 31, 2018 and 2017, respectively.

Segment Reporting and Geograp_5

Segment Reporting and Geographic Information - Schedule of Reconciliation of Segment Data to Consolidated Net Loss Before Income Taxes (Details) (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Stock compensation expense	$ 26	$ 22
Former Director Loans [Member]
Interest expense debt	$ 26	$ 107

Segment Reporting and Geograp_6

Segment Reporting and Geographic Information - Reconciliation of Segment Data to Consolidated Statement Balance Sheet (Details) - USD ($) $ in Thousands		Dec. 31, 2018	Dec. 31, 2017
Segment Reporting [Abstract]
Total assets for OmniMetrix subsidiary		$ 2,823	$ 2,931
Assets of corporate headquarters	[1]	1,096	6,291
Total consolidated assets		$ 3,919	$ 9,222
[1]	Includes the investment in DSIT of $5,800 at December 31, 2017.

Segment Reporting and Geograp_7

Segment Reporting and Geographic Information - Reconciliation of Segment Data to Consolidated Statement Balance Sheet (Details) (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting [Abstract]
Investment in DSIT		$ 5,800	$ 5,658

Segment Reporting and Geograp_8

Segment Reporting and Geographic Information - Reconciliation of Segment Assets - Other Significant Items (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Depreciation and amortization	$ 66	$ 75
Segment Total [Member]
Depreciation and amortization	66	75
Adjustments [Member]
Depreciation and amortization

Segment Reporting and Geograp_9

Segment Reporting and Geographic Information - Schedule of Revenue from External Customers by Geographical Areas (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Revenues	$ 5,087	$ 4,350
United States [Member]
Revenues	5,087	4,327
Other [Member]
Revenues		$ 23

Segment Reporting and Geogra_10

Segment Reporting and Geographic Information - Revenues, Accounts Receivable and Unbilled Revenue from Major Customers (Details) - Customer A [Member] - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017
Revenue, Major Customer [Line Items]
Major Customer balance	[1]
Major Customer balance percentage	[1]	0.00%	0.00%
Accounts Receivable [Member]
Revenue, Major Customer [Line Items]
Major Customer balance		$ 115	$ 297
Major Customer balance percentage		17.00%	27.00%
[1]	Balance is not significant

Revenue (Details Narrative)

Revenue (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Sale of equipment estimated life	3 years	2 years
Prepayment of monitoring fees	Revenues from the prepayment of monitoring fees (generally paid twelve months in advance) are initially recorded as deferred revenue upon receipt of payment from the customer and then amortized to revenue over the monitoring service period.
Revenue	$ 5,087	$ 4,350
Data costs (COGS)	1,965	1,903
Retained earnings		152
Other current assets	144	91
Capitalized Sales Commissions [Member]
Other current assets	76
Other assets	67
Other Revenue Related to Accessories, Repairs and Other Miscellaneous Charges [Member]
Revenue	206	177
Monitoring Services [Member]
Data costs (COGS)	445	364
Miscellaneous Revenue from Sales of Accessories and Repairs [Member]
Data costs (COGS)	$ 123	$ 107

Revenue - Schedule of Disaggreg

Revenue - Schedule of Disaggregates of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Revenue	$ 5,087	$ 4,350
PG [Member]
Revenue	3,656	3,355
CP [Member]
Revenue	1,431	995
HW [Member]
Revenue	2,375	2,115
HW [Member] | PG [Member]
Revenue	1,152	1,228
HW [Member] | CP [Member]
Revenue	1,223	887
Monitoring [Member]
Revenue	2,712	2,235
Monitoring [Member] | PG [Member]
Revenue	2,504	2,127
Monitoring [Member] | CP [Member]
Revenue	$ 208	$ 108

Revenue - Schedule of Deferred

Revenue - Schedule of Deferred Revenue Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Deferred revenue beginning balance	$ 3,564	$ 2,778
Additions during the period	5,378	4,959
Recognized as revenue	(4,881)	(4,173)
Deferred revenue ending balance	4,061	3,564
December 31, 2019 [Member]
Recognized as revenue	2,732	805
December 31, 2020 [Member]
Recognized as revenue	975	6
December 31, 2021 and Thereafter [Member]
Recognized as revenue	354
December 31, 2018 [Member]
Recognized as revenue		2,753
HW [Member]
Deferred revenue beginning balance	2,227	1,655
Additions during the period	2,374	2,512
Recognized as revenue	(2,169)	(1,940)
Deferred revenue ending balance	2,432	2,227
HW [Member] | December 31, 2019 [Member]
Recognized as revenue	1,353	624
HW [Member] | December 31, 2020 [Member]
Recognized as revenue	731
HW [Member] | December 31, 2021 and Thereafter [Member]
Recognized as revenue	348
HW [Member] | December 31, 2018 [Member]
Recognized as revenue		1,603
Monitoring [Member]
Deferred revenue beginning balance	1,337	1,123
Additions during the period	3,004	2,447
Recognized as revenue	(2,712)	(2,233)
Deferred revenue ending balance	1,629	1,337
Monitoring [Member] | December 31, 2019 [Member]
Recognized as revenue	1,379	181
Monitoring [Member] | December 31, 2020 [Member]
Recognized as revenue	244	6
Monitoring [Member] | December 31, 2021 and Thereafter [Member]
Recognized as revenue	$ 6
Monitoring [Member] | December 31, 2018 [Member]
Recognized as revenue		$ 1,150

Revenue - Schedule of Deferre_2

Revenue - Schedule of Deferred Charges Activity (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018		Dec. 31, 2017
Deferred charges beginning balance		$ 1,374		$ 1,134
Additions during the period		1,462		1,672
Recognized as cost of sales		(1,398)		(1,432)
Deferred charges ending balance		1,438		1,374
December 31, 2019 [Member]
Recognized as cost of sales		803		375	[1]
December 31, 2020 [Member]
Recognized as cost of sales		428	[1]
December 31, 2021 and Thereafter [Member]
Recognized as cost of sales	[1]	$ 207
December 31, 2018 [Member]
Recognized as cost of sales				$ 999
[1]	Amounts included in Other Assets in the Company's Consolidated Balance Sheets at December 31, 2018.

Revenue - Schedule of Sales Com

Revenue - Schedule of Sales Commissions Contract Assets (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)
Sales commissions contract assets beginning balance	$ 152
Additions during the period	112
Amortization of sales commissions	(121)
Sales commissions contract assets ending balance	143
HW [Member]
Sales commissions contract assets beginning balance	125
Additions during the period	91
Amortization of sales commissions	(109)
Sales commissions contract assets ending balance	107
Monitoring [Member]
Sales commissions contract assets beginning balance	27
Additions during the period	21
Amortization of sales commissions	(12)
Sales commissions contract assets ending balance	$ 36

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member] - USD ($) $ in Thousands	Mar. 22, 2019	Mar. 16, 2019	Feb. 28, 2019
OmniMetrix Loan and Security Agreement [Member]
Percentage of account receivable formula-based financing of lessor		75.00%
Accounts receivables		$ 1,000
Debt instrument, variable percentage		1.50%
Percentage of service charge for outstanding principal amount		0.75%
Effective percentage on advance		16.00%
Minimum loan balance		$ 150
Line-of-credit, description		OmniMetrix also agreed to continue to maintain a minimum loan balance of $150 in its line-of-credit with the lender for a minimum of two years beginning March 1, 2019.
Line-of-credit, term		2 years
OmniMetrix Loan and Security Agreement [Member] | Prime Rate [Member]
Debt instrument, variable percentage	5.50%
OmniMetrix Loan and Security Agreement [Member] | Minimum [Member]
Debt instrument, variable percentage		6.00%
2006 Stock Incentive Plan [Member]
Expiration date			Dec. 31, 2024