Document And Entity Information
v5.17.1.24
Document And Entity Information (USD $)
12 Months Ended
Dec. 31, 2015
Mar. 01, 2016
Jun. 30, 2015
Document And Entity Information [Abstract]      
Document Type 10-K    
Amendment Flag false    
Document Period End Date Dec. 31, 2015    
Document Fiscal Period Focus FY    
Document Fiscal Year Focus 2015    
Entity Registrant Name COMMUNICATIONS SYSTEMS INC    
Entity Central Index Key 0000022701    
Current Fiscal Year End Date --12-31    
Entity Filer Category Accelerated Filer    
Entity Common Stock, Shares Outstanding   8,761,000dei_EntityCommonStockSharesOutstanding  
Entity Current Reporting Status Yes    
Entity Voluntary Filers No    
Entity Well-known Seasoned Issuer No    
Entity Public Float     $ 72,920,000dei_EntityPublicFloat

Consolidated Balance Sheets
v5.17.1.24
Consolidated Balance Sheets (USD $)
Dec. 31, 2015
Dec. 31, 2014
CURRENT ASSETS:    
Cash and cash equivalents $ 9,812,737us-gaap_CashAndCashEquivalentsAtCarryingValue $ 13,736,857us-gaap_CashAndCashEquivalentsAtCarryingValue
Investments 5,228,668us-gaap_ShortTermInvestments 4,602,717us-gaap_ShortTermInvestments
Trade accounts receivable, less allowance for doubtful accounts of $123,000 and $22,000, respectively 17,849,207us-gaap_AccountsReceivableNetCurrent 13,839,662us-gaap_AccountsReceivableNetCurrent
Inventories 24,985,560us-gaap_InventoryNet 31,109,653us-gaap_InventoryNet
Prepaid income taxes 2,972,271us-gaap_PrepaidTaxes 2,317,688us-gaap_PrepaidTaxes
Other current assets 1,041,303us-gaap_OtherAssetsCurrent 1,050,000us-gaap_OtherAssetsCurrent
Deferred income taxes   3,249,164us-gaap_DeferredTaxAssetsNetCurrent
TOTAL CURRENT ASSETS 61,889,746us-gaap_AssetsCurrent 69,905,741us-gaap_AssetsCurrent
PROPERTY, PLANT AND EQUIPMENT, net 17,468,420us-gaap_PropertyPlantAndEquipmentNet 18,153,152us-gaap_PropertyPlantAndEquipmentNet
OTHER ASSETS:    
Investments 6,293,505us-gaap_LongTermInvestments 11,540,261us-gaap_LongTermInvestments
Goodwill 1,462,503us-gaap_Goodwill   
Funded pension assets   172,405us-gaap_DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent
Other assets 802,056us-gaap_OtherAssetsMiscellaneousNoncurrent 514,676us-gaap_OtherAssetsMiscellaneousNoncurrent
TOTAL OTHER ASSETS 8,558,064us-gaap_OtherAssetsNoncurrent 12,227,342us-gaap_OtherAssetsNoncurrent
TOTAL ASSETS 87,916,230us-gaap_Assets 100,286,235us-gaap_Assets
CURRENT LIABILITIES:    
Current portion of long-term debt 103,603us-gaap_LongTermDebtCurrent 524,220us-gaap_LongTermDebtCurrent
Accounts payable 8,373,292us-gaap_AccountsPayableCurrent 5,180,631us-gaap_AccountsPayableCurrent
Accrued compensation and benefits 3,050,822us-gaap_EmployeeRelatedLiabilitiesCurrent 3,696,930us-gaap_EmployeeRelatedLiabilitiesCurrent
Accrued consideration 442,234jcs_AccruedConsideration  
Other accrued liabilities 1,996,609us-gaap_OtherAccruedLiabilitiesCurrent 2,146,582us-gaap_OtherAccruedLiabilitiesCurrent
Dividends payable 1,474,892us-gaap_DividendsPayableCurrent 1,446,498us-gaap_DividendsPayableCurrent
TOTAL CURRENT LIABILITIES 15,441,452us-gaap_LiabilitiesCurrent 12,994,861us-gaap_LiabilitiesCurrent
LONG TERM LIABILITIES:    
Uncertain tax positions 102,633us-gaap_LiabilityForUncertainTaxPositionsNoncurrent 77,279us-gaap_LiabilityForUncertainTaxPositionsNoncurrent
Deferred income taxes 61,453us-gaap_DeferredTaxLiabilitiesNoncurrent 1,089,994us-gaap_DeferredTaxLiabilitiesNoncurrent
Pension liabilities 126,001us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent  
Long term debt - mortgage payable   103,603us-gaap_SecuredLongTermDebt
TOTAL LONG-TERM LIABILITIES 290,087us-gaap_LiabilitiesNoncurrent 1,270,876us-gaap_LiabilitiesNoncurrent
COMMITMENTS AND CONTINGENCIES (Footnote 8)      
STOCKHOLDERS' EQUITY    
Preferred stock, par value $1.00 per share; 3,000,000 shares authorized; none issued      
Common stock, par value $.05 per share; 30,000,000 shares authorized; 8,754,550 and 8,654,756 shares issued and outstanding, respectively 437,727us-gaap_CommonStockValue 432,738us-gaap_CommonStockValue
Additional paid-in capital 40,129,285us-gaap_AdditionalPaidInCapital 38,593,230us-gaap_AdditionalPaidInCapital
Retained earnings 32,284,061us-gaap_RetainedEarningsAccumulatedDeficit 47,689,688us-gaap_RetainedEarningsAccumulatedDeficit
Accumulated other comprehensive loss (666,382)us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax (695,158)us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax
TOTAL STOCKHOLDERS' EQUITY 72,184,691us-gaap_StockholdersEquity 86,020,498us-gaap_StockholdersEquity
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 87,916,230us-gaap_LiabilitiesAndStockholdersEquity $ 100,286,235us-gaap_LiabilitiesAndStockholdersEquity

Consolidated Balance Sheets (Parenthetical)
v5.17.1.24
Consolidated Balance Sheets (Parenthetical) (USD $)
Dec. 31, 2015
Dec. 31, 2014
Consolidated Balance Sheets [Abstract]    
Trade accounts receivable, allowance for doubtful accounts $ 123,000us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent $ 22,000us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent
Preferred stock, par value $ 1.00us-gaap_PreferredStockParOrStatedValuePerShare $ 1.00us-gaap_PreferredStockParOrStatedValuePerShare
Preferred stock, shares authorized 3,000,000us-gaap_PreferredStockSharesAuthorized 3,000,000us-gaap_PreferredStockSharesAuthorized
Preferred stock, shares issued 0us-gaap_PreferredStockSharesIssued 0us-gaap_PreferredStockSharesIssued
Common stock, par value $ 0.05us-gaap_CommonStockParOrStatedValuePerShare $ 0.05us-gaap_CommonStockParOrStatedValuePerShare
Common stock, shares authorized 30,000,000us-gaap_CommonStockSharesAuthorized 30,000,000us-gaap_CommonStockSharesAuthorized
Common stock, shares issued 8,754,550us-gaap_CommonStockSharesIssued 8,654,756us-gaap_CommonStockSharesIssued
Common stock, shares outstanding 8,754,550us-gaap_CommonStockSharesOutstanding 8,654,756us-gaap_CommonStockSharesOutstanding

Consolidated Statements Of (Loss) Income And Comprehensive (Loss) Income
v5.17.1.24
Consolidated Statements Of (Loss) Income And Comprehensive (Loss) Income (USD $)
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Consolidated Statements Of (Loss) Income And Comprehensive (Loss) Income [Abstract]      
Sales $ 107,669,524us-gaap_SalesRevenueNet $ 119,071,439us-gaap_SalesRevenueNet $ 131,319,510us-gaap_SalesRevenueNet
Costs and expenses:      
Cost of sales 76,123,362us-gaap_CostOfRevenue 76,912,881us-gaap_CostOfRevenue 86,420,982us-gaap_CostOfRevenue
Selling, general and administrative expenses 40,829,755us-gaap_SellingGeneralAndAdministrativeExpense 38,627,801us-gaap_SellingGeneralAndAdministrativeExpense 36,742,869us-gaap_SellingGeneralAndAdministrativeExpense
Pension settlement costs 1,222,276us-gaap_OtherNonrecurringExpense    
Impairment loss     5,849,853us-gaap_GoodwillImpairmentLoss
Restructuring expense 0us-gaap_RestructuringCharges 237,838us-gaap_RestructuringCharges 1,149,439us-gaap_RestructuringCharges
Total costs and expenses 118,175,393us-gaap_CostsAndExpenses 115,778,520us-gaap_CostsAndExpenses 130,163,143us-gaap_CostsAndExpenses
Operating (loss) income (10,505,869)us-gaap_OperatingIncomeLoss 3,292,919us-gaap_OperatingIncomeLoss 1,156,367us-gaap_OperatingIncomeLoss
Other income and (expenses):      
Investment and other income 216,491us-gaap_InvestmentIncomeInterestAndDividend 80,392us-gaap_InvestmentIncomeInterestAndDividend 125,985us-gaap_InvestmentIncomeInterestAndDividend
Gain (loss) on sale of assets 8,090us-gaap_GainLossOnDispositionOfAssets (112,242)us-gaap_GainLossOnDispositionOfAssets (73,126)us-gaap_GainLossOnDispositionOfAssets
Interest and other expense (120,435)us-gaap_InterestAndDebtExpense (79,841)us-gaap_InterestAndDebtExpense (106,101)us-gaap_InterestAndDebtExpense
Other income (expense), net 104,146us-gaap_NonoperatingIncomeExpense (111,691)us-gaap_NonoperatingIncomeExpense (53,242)us-gaap_NonoperatingIncomeExpense
(Loss) income from operations before income taxes (10,401,723)us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest 3,181,228us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest 1,103,125us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
Income tax (benefit) expense (753,415)us-gaap_IncomeTaxExpenseBenefit 1,219,355us-gaap_IncomeTaxExpenseBenefit 2,061,013us-gaap_IncomeTaxExpenseBenefit
Net (loss) income (9,648,308)us-gaap_NetIncomeLoss 1,961,873us-gaap_NetIncomeLoss (957,888)us-gaap_NetIncomeLoss
Other comprehensive (loss) income, net of tax:      
Additional minimum pension liability adjustments 2,197,000us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax 155,000us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax 37,000us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax
Unrealized gains/(losses) on available-for-sale securities 28,161us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax (42,666)us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax (21,964)us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax
Foreign currency translation adjustment (2,196,385)us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax (567,480)us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax 333,000us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax
Total other comprehensive income (loss) 28,776us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent (455,146)us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent 348,036us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
Comprehensive (loss) income $ (9,619,532)us-gaap_ComprehensiveIncomeNetOfTax $ 1,506,727us-gaap_ComprehensiveIncomeNetOfTax $ (609,852)us-gaap_ComprehensiveIncomeNetOfTax
Basic net (loss) income per share: $ (1.11)us-gaap_EarningsPerShareBasic $ 0.23us-gaap_EarningsPerShareBasic $ (0.11)us-gaap_EarningsPerShareBasic
Diluted net (loss) income per share: $ (1.11)us-gaap_EarningsPerShareDiluted $ 0.23us-gaap_EarningsPerShareDiluted $ (0.11)us-gaap_EarningsPerShareDiluted
Weighted Average Basic Shares Outstanding 8,720,225us-gaap_WeightedAverageNumberOfSharesOutstandingBasic 8,622,032us-gaap_WeightedAverageNumberOfSharesOutstandingBasic 8,531,073us-gaap_WeightedAverageNumberOfSharesOutstandingBasic
Weighted Average Dilutive Shares Outstanding 8,720,225us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding 8,640,416us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding 8,531,073us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding

Consolidated Statements Of Changes In Stockholders' Equity
v5.17.1.24
Consolidated Statements Of Changes In Stockholders' Equity (USD $)
Common Stock [Member]
Additional Paid-In Capital [Member]
Retained Earnings [Member]
Accumulated Other Comprehensive Income (Loss) [Member]
Total
BALANCE at Dec. 31, 2012 $ 423,745us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
$ 36,404,518us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
$ 57,755,178us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_RetainedEarningsMember
$ (588,048)us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
$ 93,995,393us-gaap_StockholdersEquity
BALANCE, Shares at Dec. 31, 2012 8,474,896us-gaap_SharesOutstanding
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       
Net (loss) income     (957,888)us-gaap_NetIncomeLoss
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_RetainedEarningsMember
  (957,888)us-gaap_NetIncomeLoss
Issuance of common stock under Employee Stock Purchase Plan 849us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
172,354us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    173,203us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan
Issuance of common stock under Employee Stock Purchase Plan, Shares 16,977us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       
Issuance of common stock to Employee Stock Ownership Plan 2,230us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
461,589us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    463,819us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan
Issuance of common stock to Employee Stock Ownership Plan, Shares 44,598us-gaap_StockIssuedDuringPeriodSharesEmployeeStockOwnershipPlan
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       
Issuance of common stock under Employee Stock Option Plan 750us-gaap_StockIssuedDuringPeriodValueOther
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
109,500us-gaap_StockIssuedDuringPeriodValueOther
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    110,250us-gaap_StockIssuedDuringPeriodValueOther
Issuance of common stock under Employee Stock Option Plan, Shares 15,000us-gaap_StockIssuedDuringPeriodSharesOther
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       
Issuance of common stock under Executive Stock Plan 92us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
27,312us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    27,404us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation
Issuance of common stock under Executive Stock Plan, Shares 1,849us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       
Tax benefit from non-qualified stock options   16,284us-gaap_AdjustmentToAdditionalPaidInCapitalIncomeTaxEffectFromShareBasedCompensationNet
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    16,284us-gaap_AdjustmentToAdditionalPaidInCapitalIncomeTaxEffectFromShareBasedCompensationNet
Share-based compensation   (80,886)us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    (80,886)us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
Shareholder dividends     (5,473,572)us-gaap_Dividends
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_RetainedEarningsMember
  (5,473,572)us-gaap_Dividends
Other comprehensive income (loss)       348,036us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
348,036us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
BALANCE at Dec. 31, 2013 427,666us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
37,110,671us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
51,323,718us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_RetainedEarningsMember
(240,012)us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
88,622,043us-gaap_StockholdersEquity
BALANCE, Shares at Dec. 31, 2013 8,553,320us-gaap_SharesOutstanding
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       
Net (loss) income     1,961,873us-gaap_NetIncomeLoss
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_RetainedEarningsMember
  1,961,873us-gaap_NetIncomeLoss
Issuance of common stock under Employee Stock Purchase Plan 705us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
166,637us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    167,342us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan
Issuance of common stock under Employee Stock Purchase Plan, Shares 14,104us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       
Issuance of common stock to Employee Stock Ownership Plan 1,626us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
360,647us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    362,273us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan
Issuance of common stock to Employee Stock Ownership Plan, Shares 32,520us-gaap_StockIssuedDuringPeriodSharesEmployeeStockOwnershipPlan
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
      32,520us-gaap_StockIssuedDuringPeriodSharesEmployeeStockOwnershipPlan
Issuance of common stock under Non-Employee Stock Option Plan 600us-gaap_StockIssuedDuringPeriodValueIssuedForServices
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
98,760us-gaap_StockIssuedDuringPeriodValueIssuedForServices
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    99,360us-gaap_StockIssuedDuringPeriodValueIssuedForServices
Issuance of common stock under Non-Employee Stock Option Plan, Shares 12,000us-gaap_StockIssuedDuringPeriodSharesIssuedForServices
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       
Issuance of common stock under Executive Stock Plan 2,239us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
0us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    2,239us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation
Issuance of common stock under Executive Stock Plan, Shares 44,769us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       
Tax benefit from non-qualified stock options   80,402us-gaap_AdjustmentToAdditionalPaidInCapitalIncomeTaxEffectFromShareBasedCompensationNet
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    80,402us-gaap_AdjustmentToAdditionalPaidInCapitalIncomeTaxEffectFromShareBasedCompensationNet
Share-based compensation   784,785us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    784,785us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
Purchase of common stock (98)us-gaap_StockRepurchasedDuringPeriodValue
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
(8,672)us-gaap_StockRepurchasedDuringPeriodValue
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
(14,052)us-gaap_StockRepurchasedDuringPeriodValue
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_RetainedEarningsMember
  (22,822)us-gaap_StockRepurchasedDuringPeriodValue
Purchase of common stock, Shares (1,957)us-gaap_StockRepurchasedDuringPeriodShares
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       
Shareholder dividends     (5,581,851)us-gaap_Dividends
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_RetainedEarningsMember
  (5,581,851)us-gaap_Dividends
Other comprehensive income (loss)       (455,146)us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
(455,146)us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
BALANCE at Dec. 31, 2014 432,738us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
38,593,230us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
47,689,688us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_RetainedEarningsMember
(695,158)us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
86,020,498us-gaap_StockholdersEquity
BALANCE, Shares at Dec. 31, 2014 8,654,756us-gaap_SharesOutstanding
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       
Net (loss) income     (9,648,308)us-gaap_NetIncomeLoss
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_RetainedEarningsMember
  (9,648,308)us-gaap_NetIncomeLoss
Issuance of common stock under Employee Stock Purchase Plan 1,012us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
201,552us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    202,564us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan
Issuance of common stock under Employee Stock Purchase Plan, Shares 20,243us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       
Issuance of common stock to Employee Stock Ownership Plan 1,882us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
393,338us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    395,220us-gaap_StockIssuedDuringPeriodValueEmployeeStockOwnershipPlan
Issuance of common stock to Employee Stock Ownership Plan, Shares 37,640us-gaap_StockIssuedDuringPeriodSharesEmployeeStockOwnershipPlan
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
      37,640us-gaap_StockIssuedDuringPeriodSharesEmployeeStockOwnershipPlan
Issuance of common stock under Non-Employee Stock Option Plan 600us-gaap_StockIssuedDuringPeriodValueIssuedForServices
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
121,920us-gaap_StockIssuedDuringPeriodValueIssuedForServices
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    122,520us-gaap_StockIssuedDuringPeriodValueIssuedForServices
Issuance of common stock under Non-Employee Stock Option Plan, Shares 12,000us-gaap_StockIssuedDuringPeriodSharesIssuedForServices
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       
Issuance of common stock under Executive Stock Plan 2,313us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
0us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    2,313us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation
Issuance of common stock under Executive Stock Plan, Shares 46,254us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       
Tax benefit from non-qualified stock options   (5,712)us-gaap_AdjustmentToAdditionalPaidInCapitalIncomeTaxEffectFromShareBasedCompensationNet
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    (5,712)us-gaap_AdjustmentToAdditionalPaidInCapitalIncomeTaxEffectFromShareBasedCompensationNet
Share-based compensation   898,760us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
    898,760us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
Other share retirements, Shares (16,343)us-gaap_StockRepurchasedAndRetiredDuringPeriodShares
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       
Other share retirements (818)us-gaap_StockRepurchasedAndRetiredDuringPeriodValue
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
(73,803)us-gaap_StockRepurchasedAndRetiredDuringPeriodValue
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
(107,260)us-gaap_StockRepurchasedAndRetiredDuringPeriodValue
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_RetainedEarningsMember
  (181,881)us-gaap_StockRepurchasedAndRetiredDuringPeriodValue
Shareholder dividends     (5,650,059)us-gaap_Dividends
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_RetainedEarningsMember
  (5,650,059)us-gaap_Dividends
Other comprehensive income (loss)       28,776us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
28,776us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
BALANCE at Dec. 31, 2015 $ 437,727us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
$ 40,129,285us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AdditionalPaidInCapitalMember
$ 32,284,061us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_RetainedEarningsMember
$ (666,382)us-gaap_StockholdersEquity
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
$ 72,184,691us-gaap_StockholdersEquity
BALANCE, Shares at Dec. 31, 2015 8,754,550us-gaap_SharesOutstanding
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_CommonStockMember
       

Consolidated Statements Of Changes In Stockholders' Equity (Parenthetical)
v5.17.1.24
Consolidated Statements Of Changes In Stockholders' Equity (Parenthetical) (Retained Earnings [Member], USD $)
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Retained Earnings [Member]
     
Shareholder dividends per share $ 0.64us-gaap_CommonStockDividendsPerShareCashPaid
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_RetainedEarningsMember
$ 0.64us-gaap_CommonStockDividendsPerShareCashPaid
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_RetainedEarningsMember
$ 0.64us-gaap_CommonStockDividendsPerShareCashPaid
/ us-gaap_StatementEquityComponentsAxis
= us-gaap_RetainedEarningsMember

Consolidated Statements Of Cash Flows
v5.17.1.24
Consolidated Statements Of Cash Flows (USD $)
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:      
Net (loss) income $ (9,648,308)us-gaap_NetIncomeLoss $ 1,961,873us-gaap_NetIncomeLoss $ (957,888)us-gaap_NetIncomeLoss
Adjustments to reconcile net (loss) income to net cash provided by operating activities:      
Depreciation and amortization 3,312,587us-gaap_DepreciationDepletionAndAmortization 2,482,300us-gaap_DepreciationDepletionAndAmortization 2,184,830us-gaap_DepreciationDepletionAndAmortization
Share based compensation 898,760us-gaap_ShareBasedCompensation 784,785us-gaap_ShareBasedCompensation (80,886)us-gaap_ShareBasedCompensation
Deferred taxes 2,220,623us-gaap_DeferredIncomeTaxExpenseBenefit 790,402us-gaap_DeferredIncomeTaxExpenseBenefit (317,727)us-gaap_DeferredIncomeTaxExpenseBenefit
Impairment loss     5,849,853us-gaap_GoodwillImpairmentLoss
Change in fair value of acquisition-related contingent consideration (20,636)us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1   (43,898)us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1
(Gain)/loss on sale of assets (8,090)us-gaap_GainLossOnDispositionOfAssets 112,242us-gaap_GainLossOnDispositionOfAssets 73,126us-gaap_GainLossOnDispositionOfAssets
Excess tax benefit from share-based payments 5,712us-gaap_ExcessTaxBenefitFromShareBasedCompensationOperatingActivities (80,402)us-gaap_ExcessTaxBenefitFromShareBasedCompensationOperatingActivities (16,284)us-gaap_ExcessTaxBenefitFromShareBasedCompensationOperatingActivities
Changes in assets and liabilities:      
Trade receivables (3,979,435)us-gaap_IncreaseDecreaseInAccountsReceivable 9,057,078us-gaap_IncreaseDecreaseInAccountsReceivable (8,207,253)us-gaap_IncreaseDecreaseInAccountsReceivable
Inventories 6,097,476us-gaap_IncreaseDecreaseInInventories (2,039,599)us-gaap_IncreaseDecreaseInInventories 4,647,916us-gaap_IncreaseDecreaseInInventories
Prepaid income taxes (654,583)us-gaap_IncreaseDecreaseInPrepaidTaxes (936,186)us-gaap_IncreaseDecreaseInPrepaidTaxes 732,618us-gaap_IncreaseDecreaseInPrepaidTaxes
Other assets (393,105)us-gaap_IncreaseDecreaseInOtherOperatingAssets (282,456)us-gaap_IncreaseDecreaseInOtherOperatingAssets 89,533us-gaap_IncreaseDecreaseInOtherOperatingAssets
Accounts payable 2,941,322us-gaap_IncreaseDecreaseInAccountsPayable 105,602us-gaap_IncreaseDecreaseInAccountsPayable (4,342,626)us-gaap_IncreaseDecreaseInAccountsPayable
Accrued compensation and benefits (246,464)us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities 139,698us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities 994,012us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities
Other accrued liabilities (191,676)us-gaap_IncreaseDecreaseInOtherAccruedLiabilities 405,424us-gaap_IncreaseDecreaseInOtherAccruedLiabilities 71,293us-gaap_IncreaseDecreaseInOtherAccruedLiabilities
Income taxes payable 19,642us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable (243,165)us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable 96,704us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable
Other 486,467us-gaap_OtherOperatingActivitiesCashFlowStatement (85,519)us-gaap_OtherOperatingActivitiesCashFlowStatement  
Net cash provided by operating activities 840,292us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations 12,172,077us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations 773,323us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations
CASH FLOWS FROM INVESTING ACTIVITIES:      
Capital expenditures (2,394,261)us-gaap_PaymentsToAcquireProductiveAssets (5,577,039)us-gaap_PaymentsToAcquireProductiveAssets (2,699,347)us-gaap_PaymentsToAcquireProductiveAssets
Purchases of investments   (12,682,351)us-gaap_PaymentsToAcquireInvestments (4,401,321)us-gaap_PaymentsToAcquireInvestments
Acquisition of business (917,363)us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired    
Proceeds from the sale of fixed assets 57,924us-gaap_ProceedsFromSaleOfProductiveAssets 51,073us-gaap_ProceedsFromSaleOfProductiveAssets 82,078us-gaap_ProceedsFromSaleOfProductiveAssets
Proceeds from the sale of investments 4,648,965us-gaap_ProceedsFromSaleMaturityAndCollectionsOfInvestments 6,160,000us-gaap_ProceedsFromSaleMaturityAndCollectionsOfInvestments 12,794,000us-gaap_ProceedsFromSaleMaturityAndCollectionsOfInvestments
Net cash provided by (used in) investing activities 1,395,265us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations (12,048,317)us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations 5,775,410us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations
CASH FLOWS FROM FINANCING ACTIVITIES:      
Borrowings against line of credit 3,900,000us-gaap_ProceedsFromRepaymentsOfLinesOfCredit   (4,099,087)us-gaap_ProceedsFromRepaymentsOfLinesOfCredit
Payments against line of credit (3,900,000)us-gaap_RepaymentsOfLinesOfCredit    
Cash dividends paid (5,621,665)us-gaap_PaymentsOfDividends (5,571,672)us-gaap_PaymentsOfDividends  
Mortgage principal payments (524,220)us-gaap_RepaymentsOfSecuredDebt (489,706)us-gaap_RepaymentsOfSecuredDebt (457,464)us-gaap_RepaymentsOfSecuredDebt
Proceeds from issuance of common stock, net of shares withheld 145,516us-gaap_ProceedsFromIssuanceOfCommonStock 246,119us-gaap_ProceedsFromIssuanceOfCommonStock 310,857us-gaap_ProceedsFromIssuanceOfCommonStock
Excess tax benefit from stock-based payments (5,712)us-gaap_ExcessTaxBenefitFromShareBasedCompensationFinancingActivities 80,402us-gaap_ExcessTaxBenefitFromShareBasedCompensationFinancingActivities 16,284us-gaap_ExcessTaxBenefitFromShareBasedCompensationFinancingActivities
Payment of contingent consideration related to acquisition   (565,647)us-gaap_PaymentsOfMergerRelatedCostsFinancingActivities (161,060)us-gaap_PaymentsOfMergerRelatedCostsFinancingActivities
Net cash used in financing activities (6,006,081)us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations (6,300,504)us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations (4,390,470)us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations
EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH (153,596)us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents (145,519)us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents 31,145us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS (3,924,120)us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease (6,322,263)us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease 2,189,408us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 13,736,857us-gaap_CashAndCashEquivalentsAtCarryingValue 20,059,120us-gaap_CashAndCashEquivalentsAtCarryingValue 17,869,712us-gaap_CashAndCashEquivalentsAtCarryingValue
CASH AND CASH EQUIVALENTS AT END OF YEAR 9,812,737us-gaap_CashAndCashEquivalentsAtCarryingValue 13,736,857us-gaap_CashAndCashEquivalentsAtCarryingValue 20,059,120us-gaap_CashAndCashEquivalentsAtCarryingValue
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:      
Income taxes (refunded) paid (2,364,994)us-gaap_IncomeTaxesPaidNet 1,591,257us-gaap_IncomeTaxesPaidNet 1,556,590us-gaap_IncomeTaxesPaidNet
Interest paid 77,801us-gaap_InterestPaid 73,860us-gaap_InterestPaid 106,101us-gaap_InterestPaid
Dividends declared not paid 1,474,892us-gaap_DividendsPayableCurrentAndNoncurrent 1,446,498us-gaap_DividendsPayableCurrentAndNoncurrent 1,436,318us-gaap_DividendsPayableCurrentAndNoncurrent
Capital expenditures in accounts payable 190,888us-gaap_CapitalExpendituresIncurredButNotYetPaid 188,564us-gaap_CapitalExpendituresIncurredButNotYetPaid  
Acquisition costs in accrued liabilities $ 442,234us-gaap_NoncashOrPartNoncashAcquisitionPayablesAssumed1    

Summary Of Significant Accounting Policies
v5.17.1.24
Summary Of Significant Accounting Policies
12 Months Ended
Dec. 31, 2015
Summary Of Significant Accounting Policies [Abstract]  
Summary Of Significant Accounting Policies

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 

Description of business: Communications Systems, Inc. (herein collectively called “CSI,” “our” or the “Company”) is a Minnesota corporation organized in 1969 that operates directly and through its subsidiaries located in the United States, Costa Rica, and the United Kingdom. CSI is principally engaged through its Suttle business unit in the manufacture and sale of connectivity infrastructure products for broadband and voice communications and through its Transition Networks business unit in the manufacture of media and rate conversion products for broadband networks. CSI also provides through its JDL Technologies business unit IT solutions including network design, computer infrastructure installations, IT service management, network security and network operations services.

 

The Company classifies its businesses into three segments: Suttle, which manufactures connectivity infrastructure products for broadband and voice communications; Transition Networks, which designs and markets media conversion products, ethernet switches, and other connectivity and data transmission products; and JDL Technologies, (JDL), which is and IT managed services provider and value-added reseller.  Non-allocated general and administrative expenses are separately accounted for as “Other” in the Company’s segment reporting. Intersegment revenues are eliminated upon consolidation.

 

Principles of consolidation: The consolidated financial statements include the accounts of the Company and its subsidiaries.  All material intercompany transactions and accounts have been eliminated.

 

Use of estimates: The presentation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company uses estimates based on the best information available in recording transactions and balances resulting from operations.  Actual results could differ from those estimates.  The Company’s estimates consist principally of reserves for doubtful accounts, sales returns, warranty costs, asset impairment evaluations, accruals for compensation plans, self-insured medical and dental accruals, pension liabilities, lower of cost or market inventory adjustments, provisions for income taxes and deferred taxes and depreciable lives of fixed assets.

 

Cash equivalents: For purposes of the consolidated statements of cash flows, the Company considers all highly liquid investments with a maturity of three months or less at the time of purchase to be cash equivalents. As of December 31, 2015, the Company had $9,813,000 in cash and cash equivalents. Of this amount, $1,944,000 was invested in short-term money market funds that are not considered to be bank deposits and are not insured or guaranteed by the federal deposit insurance company (FDIC) or other government agency. These money market funds seek to preserve the value of the investment at $1.00 per share; however, it is possible to lose money investing in these funds. The remainder is operating cash and certificates of deposit which are fully insured through the FDIC.

 

Investments: Investments consist of certificates of deposit, commercial paper, and corporate notes and bonds that are traded on the open market and are classified as available-for-sale at December 31, 2015. Available-for-sale investments are reported at fair value with unrealized gains and losses excluded from operations and reported as a separate component of stockholders’ equity, net of tax (see Accumulated other comprehensive loss below).

 

Inventories: Inventories are stated at the lower of cost or market. Cost is determined by the first-in, first-out method. Provision to reduce inventories to the lower of cost or market is made based on a review of excess and obsolete inventories, estimates of future sales, examination of historical consumption rates and the related value of component parts.

 

Property, plant and equipment: Property, plant and equipment are recorded at cost.  Depreciation is computed using the straight-line method.  Depreciation included in cost of sales and selling, general and administrative expenses for continuing operations was $3,212,000, $2,375,000 and $2,030,000 for 2015,  2014 and 2013, respectively.  Maintenance and repairs are charged to operations and additions or improvements are capitalized.  Items of property sold, retired or otherwise disposed of are removed from the asset and accumulated depreciation accounts and any gains or losses on disposal are reflected in operations.

 

Intangible Assets: Intangible assets with indefinite useful lives are not amortized, but are tested at least annually for impairment.

 

Recoverability of long-lived assets: The Company reviews its long-lived assets periodically when impairment indicators exist as required under generally accepted accounting principles. Potential impairment is determined by comparing the carrying value of the assets with expected net cash flows expected to be provided by operating activities of the business or related products.  If the sum of the expected future net cash flows is less than the carrying value, an impairment loss would be measured by comparing the amount by which the carrying value exceeds the fair value of the asset.

 

Warranty:  The Company reserves for the estimated cost of product warranties at the time revenue is recognized.  We estimate the costs of our warranty obligations based on our warranty policy or applicable contractual warranty, historical experience of known product failure rates, and use of materials and service delivery costs incurred in correcting product failures.  Management reviews the estimated warranty liability on a quarterly basis to determine its adequacy. 

 

The following table presents the changes in the Company’s warranty liability for the years ended December 31, 2015 and 2014, which relate to normal product warranties and a five-year obligation to provide for potential future liabilities for certain network equipment sales:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Year Ended December 31

 

 

 

2015

 

 

2014

Beginning balance

 

$

434,000 

 

$

564,000 

Amounts charged to expense

 

 

231,000 

 

 

(14,000)

Actual warranty costs paid

 

 

(111,000)

 

 

(116,000)

Ending balance

 

$

554,000 

 

$

434,000 

 

Accumulated other comprehensive loss: The components of accumulated other comprehensive loss are as follows:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

December 31

 

 

 

2015

 

 

2014

Minimum pension liability

 

$

4,148,000 

 

$

1,951,000 

Unrealized loss on available-for-sale investments

 

 

(13,000)

 

 

(41,000)

Foreign currency translation

 

 

(4,801,000)

 

 

(2,605,000)

 

 

$

(666,000)

 

$

(695,000)

 

The functional currency of Austin Taylor and Patapsco is the British pound.  Assets and liabilities denominated in this foreign currency were translated into U.S. dollars at year-end exchange rates.  Revenue and expense transactions were translated using average exchange rates.  Suttle Costa Rica uses the U.S. dollar as their functional currency. 

 

Revenue recognition: The Company’s manufacturing operations (Suttle and Transition Networks) recognize revenue when the earnings process is complete, evidenced by persuasive evidence of an agreement, delivery has occurred or services have been rendered, the price is fixed or determinable, and collectability is reasonably assured.  Revenue is recognized for domestic and international sales at the shipping point or delivery to customers, based on the related shipping terms. Risk of loss transfers at the point of shipment or delivery to customers, and the Company has no further obligation after such time. Sales are made directly to customers and through distributors. Payment terms for distributors are consistent with the terms of the Company’s direct customers. The Company records a provision for sales returns, sales incentives and warranty costs at the time of the sale based on historical experience and current trends.


JDL generally records revenue on hardware, software and related equipment sales and installation contracts when the revenue recognition criteria are met and products are installed and accepted by the customer.  JDL records revenue on service contracts on a straight-line basis over the contract period, unless evidence suggests the revenue is earned in a different pattern. Each contract is individually reviewed to determine when the earnings process is complete.

 

Research and development: Research and development costs consist of outside testing services, equipment and supplies associated with enhancing existing products and developing new products.  Research and development costs are expensed when incurred and totaled $8,291,000 in 2015, $7,835,000 in 2014 and $2,760,000 in 2013.  

 

Net income per share: Basic net income per common share is based on the weighted average number of common shares outstanding during each year. Diluted net income per common share adjusts for the dilutive effect of potential common shares outstanding.  The Company’s only potential common shares outstanding are stock options and unvested shares, which resulted in a dilutive effect of 0 shares, 18,384 shares and 0 shares in 2015,  2014 and 2013, respectively.  The Company calculates the dilutive effect of outstanding options and unvested shares using the treasury stock method. The number of shares not included in the computation of diluted earnings per share because the options’ exercise price was greater than the average market price of common stock during the year for 2015,  2014, and 2013 was 0,  243,427 and 0, respectively. Due to the net loss in 2015 and 2013, there was no dilutive impact from outstanding stock options or unvested shares. Options totaling 691,924 would have been excluded from the calculation of diluted earnings per share for year ended December 31, 2015, because the exercise price was greater than the average market price of common stock during the period and deferred stock awards totaling 95,668 shares would not have been included because of unmet performance conditions. Options totaling 169,437 would have been excluded from the calculation of diluted earnings per share for year ended December 31, 2013, because the exercise price was greater than the average market price of common stock during the period and deferred stock awards totaling 177,886 shares would not have been included because of unmet performance conditions.

 

Share based compensation: The Company accounts for share based compensation awards on a fair value basis. The estimated grant date fair value of each stock-based award is recognized in income over the requisite service period (generally the vesting period). The estimated fair value of each option is calculated using the Black-Scholes option-pricing model.   

 

Accounting standards issued: 

In May 2014, the Financial Accounting Standards Board (FASB) issued a new accounting standard update on revenue recognition from contracts with customers. The new guidance will replace all current U.S. GAAP guidance on this topic and eliminate all industry-specific guidance. According to the new guidance, revenue is recognized when promised goods or services are transferred to customers in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. As a result of the FASB’s July 2015 deferral of the standard’s required implementation date, the guidance is effective for interim and annual reporting periods beginning after December 15, 2017. The Company is currently evaluating the impact of adopting this standard on its consolidated financial statements.

 

In July 2015, the FASB issued an accounting standard on inventory, which simplifies the subsequent measurement of inventory by requiring entities to measure inventory at the lower of cost or net realizable value, except for inventory measured using the last-in, first-out (LIFO) or the retail inventory methods. This standard requires entities to compare the cost of inventory to one measure – net realizable value.  Net realizable value is the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. The standard is effective for the annual period beginning after December 15, 2015 and interim periods within those annual periods, with early adoption permitted, and is to be applied prospectively. The Company does not except the adoption of this standard to have a material impact on its consolidated financial statements.

 

In November 2015, the FASB issued an accounting standard on deferred taxes, which removes the requirement to present deferred tax assets and liabilities as current and noncurrent on the balance sheet based on the classification of the related asset or liability, and instead requires classification of all deferred tax assets and liabilities as noncurrent. This guidance will be effective for interim and annual reporting periods beginning after December 15, 2016, and early adoption is permitted. Other than the prescribed classification of all deferred tax assets and liabilities as noncurrent, the Company does not expect the implementation of this standard to have a material impact on its consolidated financial statements.

 

Accounting standards adopted:

There have been no new accounting pronouncements or changes in accounting pronouncements adopted during the period that are of significance or potential significance to the Company.


Cash Equivalents And Investments
v5.17.1.24
Cash Equivalents And Investments
12 Months Ended
Dec. 31, 2015
Cash Equivalents And Investments [Abstract]  
Cash Equivalents And Investments

NOTE 2 –CASH EQUIVALENTS AND INVESTMENTS

 

The following tables show the Company’s cash equivalents and available-for-sale securities’ amortized cost, gross unrealized gains, gross unrealized losses and fair value by significant investment category recorded as cash equivalents or short and long term investments as of December 31, 2015 and December 31, 2014:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

December 31, 2015

 

Amortized Cost

 

Gross Unrealized Gains

 

Gross Unrealized Losses

 

Fair Value

 

Cash Equivalents

 

Short-Term Investments

 

Long-Term Investments

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash equivalents:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Money Market funds

$

1,944,000 

 

$

 -

 

$

 -

 

$

1,944,000 

 

$

1,944,000 

 

$

 

 

$

 

Subtotal

 

1,944,000 

 

 

 -

 

 

 -

 

 

1,944,000 

 

 

1,944,000 

 

 

 -

 

 

 -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Investments:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Certificates of deposit

 

5,493,000 

 

 

3,000 

 

 

(8,000)

 

 

5,488,000 

 

 

 -

 

 

1,202,000 

 

 

4,286,000 

Corporate Notes/Bonds

 

6,056,000 

 

 

 -

 

 

(22,000)

 

 

6,034,000 

 

 

 -

 

 

4,027,000 

 

 

2,007,000 

Subtotal

 

11,549,000 

 

 

3,000 

 

 

(30,000)

 

 

11,522,000 

 

 

 -

 

 

5,229,000 

 

 

6,293,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

$

13,493,000 

 

$

3,000 

 

$

(30,000)

 

$

13,466,000 

 

$

1,944,000 

 

$

5,229,000 

 

$

6,293,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

December 31, 2014

 

Amortized Cost

 

Gross Unrealized Gains

 

Gross Unrealized Losses

 

Fair Value

 

Cash Equivalents

 

Short-Term Investments

 

Long-Term Investments

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash equivalents:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Money Market funds

$

1,073,000 

 

$

 -

 

$

 -

 

$

1,073,000 

 

$

1,073,000 

 

$

 

 

$

 

Subtotal

 

1,073,000 

 

 

 -

 

 

 -

 

 

1,073,000 

 

 

1,073,000 

 

 

 -

 

 

 -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Investments:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Certificates of deposit

 

7,414,000 

 

 

1,000 

 

 

(32,000)

 

 

7,383,000 

 

 

 -

 

 

1,920,000 

 

 

5,463,000 

Corporate Notes/Bonds

 

8,777,000 

 

 

6,000 

 

 

(23,000)

 

 

8,760,000 

 

 

 -

 

 

2,683,000 

 

 

6,077,000 

Subtotal

 

16,191,000 

 

 

7,000 

 

 

(55,000)

 

 

16,143,000 

 

 

 -

 

 

4,603,000 

 

 

11,540,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

$

17,264,000 

 

$

7,000 

 

$

(55,000)

 

$

17,216,000 

 

$

1,073,000 

 

$

4,603,000 

 

$

11,540,000 

 

 

The Company tests for other than temporary losses on a quarterly basis and has considered the unrealized losses indicated above to be temporary in nature. The Company intends to hold the investments until it can recover the full principal amount and has the ability to do so based on other sources of liquidity. The Company expects such recoveries to occur prior to the contractual maturities.  All unrealized losses as of December 31, 2015 were in a continuous unrealized loss position for less than twelve months and are not deemed to be other than temporarily impaired as of December 31, 2015.

The following table summarizes the estimated fair value of our investments, designated as available-for-sale and classified by the contractual maturity date of the securities as of December 31, 2015:  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Amortized Cost

 

Estimated Market Value

 

 

 

 

 

Due within one year

 

$  

5,237,000 

 

$

5,229,000 

Due after one year through five years

 

 

6,312,000 

 

 

6,293,000 

 

 

11,549,000 

 

$

11,522,000 

 

The Company did not recognize any gross realized gains or gross realized losses during the years ending December 31, 2015 and 2014, respectively. If the Company had realized gains or losses, they would be included within investment and other income in the accompanying consolidated statements of income.


Inventories
v5.17.1.24
Inventories
12 Months Ended
Dec. 31, 2015
Inventories [Abstract]  
Inventories

NOTE 3 - INVENTORIES

 

Inventories consist of:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

December 31

 

 

2015

 

2014

Finished goods

 

$         

14,112,000 

 

$

19,208,000 

Raw and processed materials

 

 

10,874,000 

 

 

11,902,000 

 

 

$

24,986,000 

 

$

31,110,000 

 


Property, Plant And Equipment
v5.17.1.24
Property, Plant And Equipment
12 Months Ended
Dec. 31, 2015
Property, Plant And Equipment [Abstract]  
Property, Plant And Equipment

NOTE 4 - PROPERTY, PLANT AND EQUIPMENT

 

Property, plant and equipment and the estimated useful lives are as follows:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Estimated

 

December 31

 

useful life

 

2015

 

2014

Land

 

 

 

 

 

$

3,099,000 

 

$

3,107,000 

Buildings and improvements

7-40 years

 

 

9,422,000 

 

 

8,523,000 

Machinery and equipment

3-15 years

 

 

28,985,000 

 

 

28,728,000 

Furniture and fixtures

5-10 years

 

 

5,225,000 

 

 

3,490,000 

Construction in progress

 

 

 

 

 

 

1,166,000 

 

 

1,925,000 

 

 

 

 

 

 

 

47,897,000 

 

 

45,773,000 

Less accumulated depreciation

 

 

 

 

 

 

(30,429,000)

 

 

(27,620,000)

 

 

 

 

 

 

$

17,468,000 

 

$

18,153,000 

 


Acquisition
v5.17.1.24
Acquisition
12 Months Ended
Dec. 31, 2015
Acquisition [Abstract]  
Acquisition

NOTE 5 – ACQUISITION

 

On June 1, 2015, the Company acquired all of the shares of Twisted Technologies, Inc. (“Twisted Technologies”). The purchase price was $1,463,000, with cash acquired totaling $83,000. The purchase price includes initial consideration of $1,000,000, deferred consideration of $300,000 to be paid out on March 31, 2016, and $163,000 in estimated contingent consideration. The Company has agreed to pay consideration contingent upon the Twisted Technologies business meeting revenue targets over a three-year period, with the consideration to be paid after each annual period has lapsed. The Company has recognized $163,000 as the estimated fair value of the contingent consideration at the date of acquisition. The maximum payout is not limited. At December 31, 2015, the Company had estimated liabilities of $442,000 related to these outstanding deferred and contingent consideration payments.

 

The assets and liabilities of Twisted Technologies were recorded in the consolidated balance sheet within the JDL Technologies segment at December 31, 2015. The purchase price allocation was based on estimates of the fair value of assets acquired and liabilities assumed and included total assets of $1,591,000, including goodwill of $1,463,000, and total liabilities of $128,000. The entire goodwill balance is deductible for tax purposes. The pro forma impact of Twisted Technologies was not significant to the Company’s results for the year ended December 31, 2015.


Goodwill And Intangible Assets
v5.17.1.24
Goodwill And Intangible Assets
12 Months Ended
Dec. 31, 2015
Goodwill And Intangible Assets [Abstract]  
Goodwill And Intangible Assets

NOTE 6  –GOODWILL AND INTANGIBLE ASSETS

The changes in the carrying amount of goodwill for the year ended December 31, 2015 by segment are as follows:

 

 

 

 

 

 

 

 

 

 

 

 

 

JDL

 

 

 

 

January 1, 2015

 

$

 -

 

 

 

 

Goodwill acquired

 

 

1,463,000 

 

 

 

 

December 31, 2015

 

$

1,463,000